TaxTMI 
TaxTMI 
The Assam Goods and Services Tax (Amendment) Rules, 2017.
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....ZETTE অসাধাৰণ EXTRAORDINARY পà§à¦°à¦¾à¦ªà§à¦¤ করà§à¦¤à§ƒà¦¤à§à¦¬à§° দà§à¦¬à¦¾à§°à¦¾ পà§à§°à¦•à¦¾à¦¶à¦¿à¦¤ PUBLISHED BY THE AUTHORITY নং 357 দিশপà§à§°, বৃহসà§à¦ªà¦¤à¦¿à¦¬à¦¾à§°, 29 জà§à¦¨, 2017, 8 আহাৰ, 1939 (শক) No. 357 Dispur, Thursday, 29th June, 2017, 8th Asadha, 1939 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 29th June, 2017 No.FTX.56/2017/36.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:- Short title and 1. (1) These rules may be called the Assam Goods and Services Tax (Amendment) Rules, 2017. Assam Act XXVIII of 2017 commence ment (2) They shall come into force on the 1st day of July, 2017. Inse....
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....further supply as such by the recipient, the value shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of the goods or services. 29. The value of supply of goods between the principal and his agent shall- (a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient. Illustration: A principal supplies groundnut to his agent and Value of supply of goods or services or both THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 based on cost Residual method for determi- nation of value of (b) the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand ru....
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....currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two 2285 2286 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year. (b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be- (i) (ii) (iii) one per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty rupees; one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged fo....
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....sal by the person making such repossession. (6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. 33.Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicate....
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....0+ sum of tax rates, as applicable, in %) Explanation. For the purposes of the provisions of this Chapter, the expressions- (a) "open market value" of a supply of goods or services or both means the full value in money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made; (b) "supply of goods or services or both of like kind and quality" means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2289 closely or substantially resembles, that supply of goods or services or both. tary Chapter V Input Tax Credit Documen- 36. (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the f....
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.... by Input Service Distributor THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished. (3) The registered person shall be liable to pay interest at the rate notified under sub-section (1) of section 50 for the period starting from the date of availing credit on such supplies till the date when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid. (4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-availing of any credit, in accordance with the provisions of the Act or the provisions of this Chapter, that had been reversed earlier. 38. A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,- ....
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....‚ during the relevant period, and "T" is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20; the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient; the input tax credit on account of central tax and State tax or Union territory tax shall- (i) 11 in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient in accordance with clause (d); (g) the Input Service Distributor shall issue an Input Service Distributor invoice, as prescribed in sub-rule (1) of rule 54, cle....
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....x credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,- THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2293 (a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. (b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid; (c) the declaration under clause (b) shall clearly specify the details relating to ....
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....quest for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee: Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the new units as specified in the demerger scheme. (2) The transferor shall also submit a copy of a certificate issued by a practicing chartered accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific provision for the transfer of liabilities. (3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance, the un- utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger. (4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account. 42. (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable su....
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.... the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (j) the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as 'Dâ‚‚', and shall be equal to five per cent. of Câ‚‚; and (k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes of business and 12 2295 2296 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Manner of determina- tion of input tax credit in respect of capital goods and reversal thereof in certain cases for effecting supplies other than exempted supplies but including zero rated supplies and shall be denoted as 'C3', where,- C3=Câ‚‚- (D1+D2); (1) the amount 'C3' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax; (m) the amount equal to aggregate of Dâ‚' and 'Dâ‚‚' shall be added to the output tax liability of the registered person: Provided that whe....
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.... or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger; (b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger; (c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods: Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, the value of 'A' shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount 'A' shall be credited to the electronic credit ledger; Explanation.- An item of capital goods declared under clause (a) on its receipt shall not a....
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....e tax, Union territory tax and integrated tax. 44.(1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,- (a) (b) for inputs held in stock and inputs contained in semi- finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs; for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years. Illustration Conditions and restrictions in respect of inputs and capital goods sent to the job worker THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Capital goods have been in use for 4 years, 6 month and 15 days. The useful remaining life in months = 5 months ignoring a part of the month Input tax credit taken on such capital goods= C Inpu....
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....ion 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest. Explanation.- For the purposes of this Chapter,- (1) the expressions "capital goods" shall include "plant and machinery" as defined in the Explanation to section 17; (2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17- (a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and (b) the value of security shall be taken as one per cent. of the sale value of such security. Chapter VI TAX INVOICE, CREDIT AND DEBIT NOTES 46. Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alph....
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....that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice shall carry an 2301 2302 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- name and address of the recipient; (i) (ii) address of delivery; and (iii) name of the country of destination: Provided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely,- (a) the recipient is not a registered person; and (b) the recipient does not require such ....
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....yphen or dash and slash symbolised as “-†and "/" respectively, and any combination thereof, unique for a financial year; (c) (d) date of its issue; name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) Harmonised System of Nomenclature Code for goods or services; (f) (g) description of goods or services or both; value of supply of goods or services or both taking into account discount or abatement, if any; and (h) signature or digital signature of the supplier or his authorised representative: Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule: Provided further that any tax invoice or any other similar document issued under any other Act for the time 2303 2304 Receipt voucher Refund voucher THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act. 50. A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a) name, address and....
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....x, State tax, integrated tax, Union territory tax or cess); whether the tax is payable on reverse charge basis; and (j) (k) signature or digital signature of the supplier or his authorised representative. Payment voucher 52. A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as "" and "" respectively, and any combination thereof, unique for a financial year; name, address and Goods and Services Tax Identification Number of the recipient; (c) date of its issue; (d) (e) (f) amount paid; (g) description of goods or services; rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its cod....
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.... 2017 separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE". 54.(1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as-"-", "P" respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed; (e) amount of the credit distributed; and (f) signature or digital signature of the Input Service Distributor or his authorised representative: Provide....
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....or reasons other than by way of supply, or (d) Board, such other supplies as may be notified by the the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; (vii) tax rate and tax amount - central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; place of supply, in case of inter-State movement; and THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 signature. (ix) (2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner,....
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....n 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period. (5) Every registered person shall keep the particulars of - (a) (b) (c) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act; names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter; the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person. (7) Every re....
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....unts for works contract showing - (a) the names and addresses of the persons on whose behalf the works contract is executed; (b) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; 2311 คล 2312 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Generation and maintenance of electronic records (c) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract; (d) the details of payment received in respect of each works contract; and (e) the names and addresses of suppliers from whom he received goods or services. (15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature. (16) Accounts maintained by the registered person together with all invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kep....
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....son who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches. (b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods. (5) The owner or the operator of the godown shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand. 2313 2314 Form and manner of furnishing details of outward supplies THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Chapter VIII Returns 5....
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....id section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38. (2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non- taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (4A) (5) (6) (7) (8) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said reci....
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....is Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR- 3. (4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub- section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54. Where the time limit for furnishing of details in FORM GSTR- 1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. 62. (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) s....
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....ssion of return by persons providing 64.Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. online information and database access or retrieval services 2317 2318 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form and manner of submission of return by an Input Service Distributor Form and manner of submission of return by a person required to deduct tax at source Form and manner of submission of statement of supplies through an e-commerce operator Notice to non-filers of returns Matching of claim of input tax credit 65.Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Fa....
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.... also be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein. Explanation. For the purposes of this rule, it is hereby declared that- (i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier. 70.(1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched afte....
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.... claim of reduction in the output tax liability 73. The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (c) credit note number; Final acceptance of reduction in output tax liability and communication thereof (d) credit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that (i) the claim of reduction in output tax liability due to issuance of credit not....
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....(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation. For the purposes of this rule, it is hereby declared that - (i) (ii) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. 76. The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Refund of interest paid on reclaim of reversals 77. The interest to be refunded under sub-section (9) of section 4....
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....urn Details of inward supplies of persons having Unique Identity Number Provisions relating to a goods and services tax practitioner THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 shall be made available to the supplier electronically on the common portal in FORM GST MIS-3. 80. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. (2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B. (3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish....
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.... being in force; or (ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); ог (iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; ог (iv) has passed any of the following examinations, namely:- (a) final examination of the Institute of Chartered Accountants of India; or (b) final examination Accountants of India; or of the Institute of Cost (c) final examination of the Institute of Company Secretaries of India. (2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. 2325 2326 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided that no p....
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....ake deposit for credit into the electronic cash ledger; THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Conditions for purposes of appearance (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same. (9) Any registered person opting to furnish his return through a goods and services tax practitioner shall- (a) (b) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and corre....
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....ayable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly. (6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly. (7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Electronic Credit Ledger Electronic Cash Ledger exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. 86....
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....Time Gross Settlement from any bank; or Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by - (a) (b) Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; Proper officer or any other officer authorised for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Explanation. For the purpose of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in resp....
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.... cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation 1. The refund shall be deemed to be rejected if the appeal is finally rejected. Explanation 2. For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 2331 2332 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Identification number for each transaction 88. (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub-rule (2). Application for refund of tax, interest, penalty, fees or any other amount Chapter X R....
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....on account of export of goods; (c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services; (d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer; (e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer; (f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax pa....
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....DINARY, JUNE 29, 2017 "invoice" means invoice conforming to the provisions contained in section 31; 2335 (ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3)Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed. (4)In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC +Adjusted Total Turnover Where,- (A) (B) (C) (D) (E) "Refund amount" means the maximum refund that is admissible; "Net ITC" means input tax credit availed on inputs and input services during the relevant period; "Turnover of zero-rated supply of goods" means the value of zero-rated supply o....
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....T RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. (4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Grant of provisional refund Order sanctioning refund 91. (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted....
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....in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to ....
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....the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b) (c) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and such other restrictions or conditions as may be specified in the notification are satisfied. (4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. (5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail. 96.(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- (a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and 2340 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29....
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....uch refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Consumer Welfare Fund 97. (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation. (4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers. (5) The Committee shall meet as and when necessary, but not less than once in three months. (6) Any agency or organisation engaged in consu....
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.... report, indicating proper utilisation of the grant; to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised; to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Provisional Assessment CHAPTER XI ASSESSMENT AND AUDIT 98. (1) Every registered....
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....fficer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of receipt of the application under sub-rule (6). 99. (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. (2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the dis....
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....e audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished. On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02. Special Audit 102. (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. (2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04. 2345 2346 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Qualificat- tion and appointment of members of the Authority for Advance Ruling Audit Chapter - XII Advance Ruling 103. The Central Government and the State Government shall appoint officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling. Form and manne....
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....I Appeals and Revision 108. (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy. Explanation. For the provi....
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.... lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to maximum of twenty five thousand rupees. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Application to the Appellate Tribunal Production of additional evidence before the Appellate Authority or the Appellate Tribunal (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112. 111. (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 112. (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him ....
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....arly indicating the final amount of demand confirmed by the Appellate Tribunal. 114. (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26. 115. The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court. 116.Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day Chapter XIV Transitional Provisions 117.(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appoint....
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.... receipt of goods or services is entered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger 2351 2352 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 of the applicant maintained in FORM GST PMT-2 on the common portal. (4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax. (ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or more and forty per cent. for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid: Provided that whe....
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....t goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1. 121. The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly. Chapter XV Anti-Profiteering 122. The Authority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council. 123. (1) The Council may constitute a Standing Committee on Anti- profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it. (2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of- (a) one officer of the State Government, to be nominated by the Commissio....
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....ices. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Duties of the Authority Examination of application by the Standing Committee and Screening Committee 127. It shall be the duty of the Authority,- (i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices; (ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices; (iii) to order, (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of p....
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.... proceedings for furnishing their reply. (4) The Director General of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter. (5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records. 130. (1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Cooperation with other agencies or st....
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....rn of such amount or recovery of the amount including interest not returned, 2357 2358 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Decision to be taken by the majority as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 134. If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. Compliance by the registered person Monitoring of the order Tenure of Authority 135. Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be. 136. The Authority may require any authority of central tax, ....
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....TC claimed (Rs.) Central State UT Tax CX/ contained in Code note) Tax Tax Integrate d Tax Cess VAT of supplier semi-finished or (UQC) finished goods held in stock 1 2 3 نیا 7 (a) Inputs held in stock 4 5 7 8 10 10 7 (b) Inputs contained in semi-finished or finished goods held in stock *In case it is not feasible to identify invoice, the principle of first-in-first out may be followed. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2361 8. Claim under section 18 (1) (c) or section 18 (1)(d) Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed Sr. GSTIN/ Registrat Invoice */ Description of Unit Qty Bill of entry inputs held in Quantity Value** (As Amount of ITC claimed (Rs.) No. ion under stock, inputs Code CX/ No. Date contained in semi- (UQC) adjusted by debit VAT of supplier finished or finished note/cred Central Tax State UT Tax Integr Cess Tax ated goods held in it note) Tax stock, capital goods 1 2 3 4 5 6 7 8 9 11 12 13 8 (a) Inputs held in stock 8 (b) Inputs contained in semi-finished or finished goods ....
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....ished goods held in stock and capital goods under sub-section (4) of section 18 1. GSTIN 2. Legal name 3. Trade name, if any 4(a). Details of application filed to opt for composition scheme [ applicable only for section 18 (4)] 4(b). Date from which exemption is effective applicable only for section 18 (4)] (i) Application reference number (ARN) (ii) Date of filing 5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4). Sr. GSTIN/ *Invoice /Bill of Description of inputs Unit Qty No. Registration entry held in stock, inputs under CX/ contained in semi- Quantity Code VAT of No. Date finished or finished (UQC) supplier goods held in stock and capital goods Value** (As adjusted by debit note/credit note) Amount of ITC claimed (Rs.) Central Tax State Tax UT Tax Integrated Cess Tax 1 2 5 (a) Inputs held in stock (where invoice is available) 5 6 8 5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available) 10 11 12 13 5 (c) Capital goods held in stock....
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.... supplied from another job premises of job worker/ worker premises of job worker Date GSTIN/ State if No. Date job worker unregistered 6. Verification 2 3 4 5 6 7 8 9 10 11 12 13 2370 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation/Status.. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 1. (a) Legal name 2. Form GST ENR-01 [See rule 58(1)] Application for Enrolment u/s 35 (2) [only for un-registered persons] (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) Type of enrolment Transporter Godown owner/operator Warehouse owner/operator 3. Cold storage owner/operator Constitution of Business (Please Select the Appropriate) (i) Proprietorship (iii) Hindu Undivided Family (v) Public Limited Company (vii) Government Department (ix) Unlimited Company (xi) Local Authority (xiii) Foreign Limited Liability Partnership (xv) Others (Please specify) (ii....
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....YYYY Gender Mobile Number Email address Telephone No. with STD Designation/Status PAN Director Identification Number (if any) Aadhaar Number Are you a citizen of India? Yes/No Passport No. (in case of foreigners) Residential Address in India Building No/Flat No Name of the Premises/Building Block/Taluka City/Town/Locality/Village State Floor No Road/Street District PIN Code 2373 2374 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 12. Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 13. List of documents uploaded (Identity and address proof) 14. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: For office use Signature Name of Autho....
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....or 7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State) 7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator 8. Nil rated, exempted and non GST outward supplies Description Nil Rated Exempted Non-GST THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 1 SA. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons Supplies (Other than Nil rated/non-GST supply) supplies 2 3 4 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of original document Revised details of document or Rate Taxable details of original Debit/Credit Notes or refund vouchers GSTIN Inv. Inv. GSTIN Invoice Shipping Value No. Date 1 bill No Date No. Date Amount Value Place of supply Integrated Central State/Ce....
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.... 5 6 7 8 9 10 11 Sr. No. 13. Documents issued during the tax period கத௠Nature of document Sr. No. From To Total number Cancelled Net issued 1 2 3 4 5 6 7 1 Invoices for outward supply Invoices for inward supply from 2 unregistered person 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 2379 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 8 Refund voucher 9 Delivery Challan for job work Delivery Challan for supply on 10 approval 11 Delivery Challan in case of liquid gas 12 by way of supply (excluding at no. 9 to 11) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place of Authorised Signatory. Date Designation /Status..... Signature Name 2380 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Instructions- 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Nu....
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....Exports out of India (ii) Supplies to SEZ unit/ and SEZ developer (iii) Deemed Exports 8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. 9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table.. 10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank. 11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under "0" tax a....
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....amendment. 14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7. 15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective Pos. It also includes information in Table 11B for adjustment of tax paid on advance THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2383 received and reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received. 16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods. 17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr. 2384 THE ASSAM GA....
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.... e 0 e ed tax al Integrat Centr Stat CES el (Name of input S State/U Integrat Centr Stat Ces service/ ed Tax Capital al el S Tax UT Tax UT T) goods Tax Kincl plant Tax 4. and machiner y)/ Ineligible 123456 7 8 9 10 11 for ITC 13 14: Inward supplies on which tax is to be paid on reverse charge GSTI Invoice N details of suppli N Dat Valu er oee 15 16 Rat Taxabl Amount of Tax Place of Whether Amount of ITC available e e value Integrat Centr Stat CES ed tax al el S supply input or (Name of State/U input Integrat Centr al service/ ed Tax Capital Stat Ces el s Tax UT T) Tax UT goods Tax (incl. Tax plant and 1234567 8 9 10 11 machiner y)/ Ineligible for ITC 12 13 14 15 16 4A. Inward supplies received from a registered supplier (attracting reverse charge) THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2387 4B. Inward supplies received from an unregistered supplier 4C. Import of service 5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry GSTIN Details of bill of Rate Taxable of entry supplier No. Date Value 1 2 3 Amount Whether Amount of ITC value input/ availabl....
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....current month 10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 10A (1). Intra-State supplies (Rate Wise) 10A (2). Inter-State Supplies (Rate Wise) 10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [reflected in Table 4 above] 10B (1). Intra-State Supplies (Rate Wise) 10B (2). Intra-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 10A(1) 10A(2) 10(B1) 10B(2) 11. Input Tax Credit Reversal / Reclaim Description for reversal of ITC To be added to or reduced from output liability 1 A. Information for the current tax period (a) Amount in terms of rule 37(2) 2 To be added (b) Amount in terms of rule To be added 39(1)(j)(ii) (c) Amount in terms of rule 42 (1) (m) To be added (d) Amount in terms of rule To be added 43(1)(h) (e) Amount in terms of rule 42 (2)(a) To be added (f) Amount in terms of rule 42(2)(b) (g) On account of amount paid subsequent to reversal of IT....
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.... other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; The recipient taxpayer has the following option to act on the auto populated information: a. Accept, b. Reject, c. Modify (if information provided by supplier is incorrect), or d. Keep the transaction pending for action (if goods or services have not been received) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services; Table 4A to be auto populated; (vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient; 2382 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2393 (viii) Recipient will have the option to accept invoic....
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....ORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A Year Month 3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables) GSTIN of supplier Invoice details Rate Taxable Amount of tax Place of value supply (Name of No. Date Value tax Integrated Central Tax State/ UT Tax Cess State/UT) 2 3 4 5 6 7 8 9 10 11 4. Inward supplies received from a registered person on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable Amount of tax value No. Date Value Integrated Tax Central Тах State/ UT Tax Cess Place of supply (Name of State/UT) 1 2 3 4 5 6 7 8 9 10 11 5. Debit/Credit notes (including amendments thereof) received during current tax period Details of original document Revised details of Rate Taxable document or details of value original Debit/Credit Amount of tax Place of supply (Name of THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 note GSTI....
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....supplies A Amount of Tax Integrated Central State/UT Tax Cess tax Tax 3 4 5 6 Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise] B Zero rated supply made with payment of Integrated Tax [Rate wise] C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS (II) Intra-state supplies A Taxable supplies (other than reverse charge) [Rate wise] B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS 5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments) 2397 2398 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 5A. Inward supplies on which tax is payable on reverse charge basis Rate of tax 1 Taxable Value 2 Amount of tax Integrated Tax 3 Central Tax 4 State/UT tax 5 CESS 6 (I) Inter-State inward supplies [Rate Wise] (II) Intra-State inward supplies [Rate Wise] 5B. Tax effect of amendments in respect of supplies attracting reverse charge Rate of tax 1 Differential Taxable Value 2 Amount of tax Integrated Tax Central Tax....
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...., JUNE 29, 2017 (b) Central Tax (c) State/UT Tax (d) Cess 11. Late Fee On account of Central Tax 2 State/UT tax 3 Late fee 12. Tax payable and paid Part B Description Tax Paid Paid through ITC Tax Paid payable in cash Integrated Tax Central Tax State/UT Tax Cess 2 3 4 5 6 7 8 (a) Integrated Тах (b) Central Tax (c) State/UT Tax (d) Cess 13. Interest, Late Fee and any other amount (other than tax) payable and paid Description Amount payable 2 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess II Late fee (a) Central tax (b) State/UT tax 14. Refund claimed from Electronic cash ledger Amount Paid 3 Description Tax Interest Penalty Fee 2 3 4 5 Other 6 Debit Entry Nos. 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description 2401 Tax paid in cash Integrated tax Tax paid through ITC Central Tax Interest Late fee State/U....
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....iling return Tax Period - Type of Return - Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act. 3. Please note that no further communication will be issued for assessing the liability. 4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order. Or Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration Cancellation order No. -- Application Reference Number, if any - Date --- Date - Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were....
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....ARY, JUNE 29, 2017 Non GST supply 6.1 Payment of tax Description Tax Paid through ITC payable Integrated Central State/UT Cess Tax paid TDS./TCS Tax/Cess Interest Late Tax Tax Tax paid in cash Fee 2 3 4 5 6 7 8 9 10 Integrated Tax Central Tax State/UT Tax Cess 6.2 TDS/TCS Credit TDS TCS Details Integrated Tax 2 Central Tax 3 State/UT Tax 4 Verification (by Authorised signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Instructions: 1) Value of Taxable Supplies = Value of invoices + value of Debit Notes - value of credit notes + value of advances received for which invoices have not been issued in the same month value of advances adjusted against invoices 2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately 3) Amendment in any details to be adjusted and not shown separately. 2405 2406 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GSTR-4 [See rule 62] Quarterly return for registered person opting for composition levy Year Quart....
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....Wise) 8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [reflected in Table 4 above] liability) 8B (1). Intra-State Supplies (Rate Wise) 8B (2). Intra-State Supplies (Rate Wise) (tax amount to be reduced from output tax II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter furnished in S. No.(select) 8A(1) BA (2) 88(1) 8B (2) 2408 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 9. TDS Credit received GSTIN of Deductor Gross Value 10. Tax payable and paid Amount Central Tax State/UT Tax 2 3 4 Description Tax amount payable 2 Pay tax amount 3 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Interest, Late Fee payable and paid Description Amount Amount Paid payable 2 3 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess (II) Late fee (a) Central tax (b) State/UT tax 12. Refund claimed from Electronic cash ledger Description 1 Tax Interest 2 3 Penalty 4 Fee Other Debit Entry Nos. 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (D....
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....hing information the original debit/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit/credit note shall be mentioned in the first three columns of this Table, 6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto-populated in a Table 9. 2411 2412 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GSTR-4A [See rules 59(3) & 66(2)] Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) Year ▬▬▬▬▬▬▬▬ Quarter 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Auto Populated Auto Populated 3. Inward ....
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....ue 1 2 3 4 5 6 Integrated Tax 7 Cess 8 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6 Rate of tax Total Taxable value Amount 1 2 Integrated 3 Central 4 State/UT Tax 5 Cess 6 7A. Intra-State supply (Consolidated, rate wise) 7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise] Place of Supply (Name of State) 8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof] Details of original document Revised details of Rate Taxable document or Value details of original Debit/Credit Notes Amount Place of supply GSTIN No. Date GSTI No. Date Value 3 N 4 Integrated Central State/Cess Tax Tax UT Tax 5 6 7 8 10 11 12 13 14 8A. If the invoice details furnished earlier were incorrect 8B. Debit Notes/Credit Notes [original)] 8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 9. Amendments to taxable outward supplies to un....
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....n 2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return. 3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: i. ii. iii. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise sum....
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....y Designation /Status THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2421 Form GSTR-6 [See rule 65] Return for input service distributor 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Year Month 3. Input tax credit received for distribution GSTIN of supplier Invoice details Rate Taxable value Amount of Tax ☠No Date Value â˜â˜ tax Tax Tax S 2 3 4 5 6 7 8 10 (Amount in Rs. for all Tables) 4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3) Description 1 Integrated Central State / UT CESS tax 2 Tax 3 Tax 4 5 (a) Total ITC available for distribution (b) Amount of eligible ITC (c) Amount of ineligible ITC 5. Distribution of input tax credit reported in Table 4 GSTIN of recipient/State, if recipient is unregistered ISD invoice Distribution of ITC by ISD No. Date Integrated Central State / CESS 1 23 Tax Tax UTTax 5A. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC 2422 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 6. Amendments in information furnished in earlier returns in Table No. 3 Original d....
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....be filed only after 10th of the month and before 13th of the month succeeding the tax period. 3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6. 4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer. 5. ISD will have late fee and any other liability only. 6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received. 7. Ineligible ITC will be in respect of supplies made as per Section 17(5). 8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units. 9. Table 7 in respect of mismatch liability will be populated by the system. 10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2425 Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) 1. GS....
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....sh Interest Late fee 2 3 4 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorised Signatory Name of Authorised Signatory Designation/Status 2428 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Instructions - 1. Terms used: a) GSTIN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source 2. Table 3 to capture details of tax deducted. 3. Table 4 will contain amendment of information provided in earlier tax periods. 4. Return cannot be filed without full payment of liability. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 1. TDS Certificate No. - 2. GSTIN of deductor - Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate 3. Name of deductor - 4. GSTIN of deductee- 5. (a) Legal name of the deductee - (b) Trade name, if any - 6. Tax period in which tax deducted and accounted for in GSTR-7- 7. Details of supplies Amount of tax deducted - Value on which tax deducted Amount of Tax deducted at s....
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.... Place: Date: Instructions:- Signature of Authorised Signatory Name of Authorised Signatory Designation /Status 2432 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 1. Terms Used :- a. GSTIN :- b. TCS - Goods and Services Tax Identification Number Tax Collected at source 2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged. 3. TCS liability will be calculated on the basis of table 3 and table 4. 4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged. 5. Cash ledger will be debited for the refund claimed from the said ledger. 6. Amount of tax collected at source will flow to Part C of GSTR-2A of the taxpayer on filing of GSTR-8. 7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2433 Form GSTR-11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) 1 UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received Year Month GSTIN of Invoice/Debit Note/Credit Note Rate Taxab....
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.....1 6.2 Date of Registration 6.3 Valid up to 7 7.1 Date of Retirement 7.2 8. 8.1 Full name as per PAN 8.2 Father's Name 8.3 Date of Birth 8.4 Photo Applicant Details Retired from Centre/ State Scanned copy of Pension Certificate issued by AG office or any other document evidencing retirement 2436 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Landline Number Email id Professional Address Building No./ Flat No./ Door No. Floor No. 8.5 Gender 8.6 Aadhaar 8.7 PAN 8.8 Mobile Number 8.9 8.10 9. 9.1 9.2 9.3 9.4 9.5 9.6 9.7 State 9.8 PIN Code 10. Qualification Details 10.1 Qualifying Degree 10.2 Name of the Premises / Building Road Street Lane Locality/Area / Village District (Any three will be mandatory) Affiliation University / Institute Consent I on behalf of the holder of Aadhaar number give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose ....
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.... the day fixed for hearing you did not appear; or Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your enrolment is liable to be cancelled for following reason(s). 1. 2. The effective date of cancellation of your enrolment is >. Signature Name (Designation) 2439 2440 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax. Sir/Madam PART-A I/We > Sr. No. List of Activities 1. To furnish details of outward and inward supplies 2. To furnish monthly, quarterly, annual or final return 3. 4. To make deposit for credit into the electronic cash ledger To file an application for claim of refund 5. To file an application for amendment or cancellation of registration 2. The consent of the Check box attached herewith*. *Strike out whichever is not applicable. (Name of Goods and Services Tax Practitioner) is Date Place Signature of the authorised signatory Name Designation/Status THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 20....
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....me payable in the return of September filed by 20th October 1 August 2 August One Month-high One Month-high C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2443 will become payable in the return for month of October to be filed 20th November 1 August 2 August Two Months Two Months C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November 1 September One Month One Month 2 September C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of October return to be filed by 20th November 1 -22 -2- -~ September One Month-high One Month-h....
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....unt in Rs.) Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Sr No. Date Reference Tax Ledger Descripti Type of (dd/ No. Period, used for on Transaction Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) mm/ if dischargi yyyy) applica ble ng liability [Debit (DR) (Payable)]/ Tax/CESS/Total) Ta Interes Penalt Fe Other Total Ta Interes Penalt Fe Other Tota Status [Credit (CR) (Paid)]/ Reduction x e S x t 1 (Staye d /Un- stayed (RD)/ Refund adjusted (RF)/] 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may....
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....claim is rejected, then it will be credited back to the ledger to the extent of rejection. Reference No. 1. GSTIN- 2. Name (Legal) - 3. Trade name, if any Form GST PMT-03 [See rules 86(4) & 87(11))] Order for re-credit of the amount to cash or credit ledger on rejection of refund claim 4. Address 5. Period / Tax Period to which the credit relates, if any - 6. Ledger from which debit entry was made for claiming refund 7. Debit entry no. and date - 8. Application reference no. and date- 9. No. and date of order vide which refund was rejected 10. Amount of credit - From Date - To cash/credit ledger Sr. No. Act (Central Tax/State Tax Interest Amount of credit (Rs.) Penalty Fee Other Total Tax/ UT Tax Integrated Tax/ CESS) 1 2 3 4 5 6 7 8 Signature Name Designation of the officer THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2449 Note- 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and Cess' stands for Goods and Services Tax(Compensation to States) Not....
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....and type of liability for which any debit has been made will also recorded under the head "description". 4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also be recorded under the head "description". 5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly. 6. Date and time of deposit is the date and time of generation of CIN as reported by bank. 7. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States) THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST PMT -06 [See rule 87(2)] Challan for deposit of goods and services tax CPIN > Challan Expiry Date -- of information>> GSTIN > Email address > Name (Legal) > Mobile No. > Address > Details of Deposit (All Amount in Rs.) Government Major Head Minor Head Tax Interest Penalty Fee Others Total Central ....
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....een conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank. 2. The application may be filed if CIN is not conveyed within 24 hours of debit. 3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person. 4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States). 2458 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person 1. GSTIN/Temporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From To 6. Amount of Refund Claimed: Act Tax Interest Penalty Fees Others Total Central Tax State Tax UT Tax Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of goods / services- With payment of Tax c. Exports of goods / ....
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....d solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to---- claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. (This Declaration is not required to be furnished by applicants, who are claiming refund under rule 96 of the CGST Rules) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89 Statement 1: (Note: All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebre to be filled if the same was not filled in the return) Annexure-1 Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules, For Inward Supplies: As per GSTR-2....
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....*Shipping Bill and EGM are mandatory; - in case of goods; BRC/FIRC details are mandatory- in case of Services) Place Date Signature of Authorised Signatory (Name) Designation/ Status THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2463 Statement 3: Exports without payment of Tax: Tax Period: Whether tax on this Invoice Shipping bill/ Bill of export Tax payment option Integrated Tax invoice is paid on provisional basis EGM BRC/ Details FIRC (Yes/No) No. Date Value Goods/ Services HSN UQC QTY (G/S) With Without Taxable value Port No. Date Code Integrated Tax Integrated Tax Rate (%) Amt. 2 3 4 5 15A 15B 6 7 8 9 10 11 12 13 Ref Date No. Date No. 00 115 14 15C 15D 15E 15F (*Shipping Bill and EGM - in case of goods are mandatory; BRC/ FIRC details are mandatory- in case of Services) Place Date Signature of Authorised Signatory (Name) Designation/ Status 2464 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Statement 4: Statement in case of Application under rule 89 sub rule 2 (d) and (e): Refund by the supplier of SEZ/ Developer: Tax Period: Invoice details Integrated Central Tax State Tax/ Cess Tax ....
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....ices: Particulars of Payment Received is mandatory) Place Date Signature of Authorised Signatory (Name) Designation/ Status THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Statement 5: Statement in case of Application under rule 89 sub rule 2 (g): Refund by the EOU/ Recipient of Deemed Exports: Tax Period: State Central Invoice details GSTIN/ Name of unregistered State (in case of unregistered Integrated Tax Tax Tax/ UT Tax CESS Col. 20/21/22/23 ARE Date of Receipt Col. Col. Col 17 18 19 supplier No Date Goods/ Value Services HSN supplier) State Taxable value Rate UQCQTY Amt. Rate (%) Rate Rate Amt. Amt. Amt. (%) (NA) Tax Integrated Central Tax/ Tax UT Cess No. Date (G/S) Tax 2 3 4 5 6 7 24A 24B 8 9 10 11 12 13 14 15 15 16 17 18 19 20 21 22 23 24C 24D 24E Col. 17: POS (only if different from the location of recipient) Col. 18: Indicate if supply attracts reverse charge (Yes/No) Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none) Col. 20/21/22/23: Amount of ITC available Col. 24 C/D: ARE (Application for Removal of Export) Col. 24 E: Date of receipt by SEZ/ Developer (as per re ware....
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....r Date of Acknowledgement GSTIN/UIN/Temporary ID, if applicable Applicant's Name Form No. Form Description Jurisdiction (tick appropriate) : Centre Filed by State/ Union Territory: Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Central Tax State Tax UT Tax Integrated Tax Cess Total Refund Application Details Tax Interest Penalty Fees Others Total Note 1: The status of the application can be viewed by entering ARN through Track Application Status" on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature. 2471 2472 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Reference No. : To FORM-GST-RFD-03 [See rule 90(3)] Deficiency Memo Date: (GSTIN/UIN/Temporary ID) (Name) (Address) Subject: Refund Application Reference No. (ARN). .Dated ....... Reg. Sir/Madam, This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny of your application, certain deficiencies have been noticed below: Sr No Description( select the reason from the drop down of the Refund application) 1. 2. Other { any other reason other t....
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....ver is not applicable Sr no Description Central State UT Tax Tax Tax Integrated Cess Tax Amount of refund/interest* claimed i. ii. Refund sanctioned on provisional basis (Order No....date) (if applicable) iii. Refund amount inadmissible > Gross amount to be paid (1-2-3) iv. Amount adjusted against outstanding demand (if any) under the existing law or under the Act. Demand Order No...... date....... Act Period 2476 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 vi. Net amount to be paid *Strike out whichever is not applicable *1. I hereby sanction an amount of INR to M/s having GSTIN under sub-section (5) of section 54) of the Act/under section 56 of the Act Strike out whichever is not applicable (a) and the amount is to be paid to the bank account specified by him in his application/ (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above/ (c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of ----rupees is to be paid to the bank account specified by him in his application*.. *Strike....
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....r provisions under sub-section (...) of Section (...) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Address: SCN No.: THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2479 To FORM-GST-RFD-08 [See rule 92(3)] Notice for rejection of application for refund (GSTIN/UIN/Temporary ID) (Name) (Address) ACKNOWLEDGEMENT No...... ARN.. Date: Dated...... This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it appears that refund application is liable to be rejected on account of the following reasons: Sr No Description (select the reasons of inadmissibility of refund from the drop down) i. ii Other any other reason other than the reasons mentioned in 'reason master'} Amount Inadmissible You are hereby called upon to show cause as to why your refund claim, to the extent of the amount specified above, should not be rejected for reasons stated above. You are hereby directed to furnish a reply to this notice within fifteen days from the date of service of this notice. You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM. If you fail to furnish a rep....
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.... Sr. No. HSN Name of commodity /service Tax rate Valuatio Average n Centra State Integrate Ces 1 tax I d tax S monthly turnover of the commodit ☠tax y/ service 1 2 3 4 5 6 7 8 5. Reason for seeking provisional assessment 6. Documents filed 9 7. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status Date ----- THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Reference No.: To GSTIN -Name Form GST ASMT-02 [See rule 98(2)] Date: (Address) Application Reference No. (ARN). Dated Notice for Seeking Additional Information / Clarification/Documents for provisional assessment Please refer to your application referred to above. While examining your request for provisional assessment, it has been found that the following information/documents are required for processing the same: > You are, therefore, requested to provide the information /documents within a period of > from the date of service of this notice to enable this office to take a....
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.... pay taxes on provisional basis. (ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. (iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in case we fail to furnish the required documents/ information to facilitate finalization of provisional assessment. Signature of Authorised Signatory Name Designation/Status Date THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 I/W...................of. Bond for provisional assessment [Rule 98(3) & 98(4)] ...,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President"/ the Governor of (State) (hereinafter called the "Governor") in the sum of.... ....rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this....................day of ........................
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....erence No. (ARN) Provisional Assessment order no. - Date Date Date: 2489 Notice for seeking additional information / clarification / documents for final assessment Please refer to your application and provisional assessment order referred to above. The following information/documents are required for finalization of provisional assessment: > You are, therefore, requested to provide the information /documents within a period of > from the date of receipt of this notice to enable this office to take a decision in the matter. Please note that in case no information is received by the stipulated date your application is liable to be rejected without making any further reference to you. You are requested to appear before the undersigned for personal hearing on >. Signature Name Designation 2490 Reference No.: To GSTIN Name THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST ASMT -07 [See rule 98(5)] Date Address Provisional Assessment order No. Final Assessment Order Preamble > dated.... In continuation of the provisional assessment order referred to above and on the basis of information available / documents furnished, the final assessment order is ....
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....TTE, EXTRAORDINARY, JUNE 29, 2017 Form GST ASMT -11 [See rule 99(2)] Reply to the notice issued under section 61 intimating discrepancies in the return 1. GSTIN 2. Name 3. Details of the notice Reference No. Date 4. Tax Period 5. Reply to the discrepancies Sr. No. Discrepancy 6. Amount admitted and paid, if any - Act 7. Verification- Tax Reply Interest Others Total I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation/Status Date - THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2495 Reference No.: To GSTIN Name Address Tax period - ARN- Form GST ASMT-12 [See rule 99(3)] F.Y.- Date - Date: Order of acceptance of reply against the notice issued under section 61 This has reference to your reply dated in response to the notice issued vide reference dated. Your reply has been found to be satisfactory and no further action is required to be taken in the matter. no. Signature Name Designation 2496 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Reference No.: To ....
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....t In this connection, you are directed to appear before the undersigned on ---- (time) ---- (date) Signature Name Designation 2497 2498 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Reference No.: To Temporary ID Name Form GST ASMT-15 [See rule 100(2)] Address Tax Period - F.Y.- SCN reference no. - Date - Assessment order under section 63 Preamble > Date: The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act. OR The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period............ as your registration has been cancelled under sub-section (2) of section 29 with effect from------ Whereas, no reply was filed by you or your reply was duly considered during proceedings held on date(s). On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under: Introduction Submissions, if any Conclusion (to drop proceedings or to create demand) Amount assessed and payable:- (details at Ann....
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.... Date - Date: Acceptance or Rejection of application filed under section 64 (2) The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no.dated stands withdrawn. OR The reply furnished by you vide application referred above has not been found to be in order for the following reasons: > Therefore, the application filed by you for withdrawal of the order is hereby rejected. Signature Name Designation 2501 2502 Reference No.: To, GSTIN THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Name Address Period F.Y.(s) - Form GST ADT - 01 [See rule 101(2)] Date: Notice for conducting audit Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) ........... to ........... in accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on ------- And whereas you are required to:- (i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and (ii) furnish such information as may be requir....
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....or the F.Y ...... has been examined by --- (chartered accountant/cost accountant) and this Audit Report is prepared on the basis of information available documents furnished by you and the findings/discrepancies are as under: Short payment Integrated tax Central tax State/UT tax Cess of Tax Interest Any other amount [Upload pdf file containing audit observation] You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the Act. Signature Name Designation 2505 2506 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST ARA -01 [See Rule 104(1)] Application Form for Advance Ruling 1. GSTIN Number, if any/ User-id 2. Legal Name of Applicant 3. Trade Name of Applicant (Optional) 4. Status of the Applicant [registered /un-registered] 5. Registered Address Address provided while obtaining user id 6. Correspondence address, if different from above 7. Mobile No. [with STD/ISD code] 8. Telephone No. [with STD/ISD code] 9. Email address 10. Jurisdictional Authority 11. ....
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....e Name of Applicant/Authorised Signatory Designation/Status 2508 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particulars Remarks 1 Advance Ruling No. 2 Date of communication of the advance ruling DD/MM/YYYY 3 GSTIN / User id of the appellant 4 Legal Name of the appellant. 5 Trade Name of the appellant (optional). 6 Address of appellant at which notices may be sent 7 Email Address of the appellant 8 Mobile number of the appellant 9 Jurisdictional officer/ concerned officer 10 Designation of jurisdictional officer/concerned officer 11 12 Email Address of jurisdictional officer / concerned officer Mobile number of jurisdictional officer/concerned officer 13 Whether the appellant wishes to be heard in person? Yes/No 14. The facts of the case (in brief) 15. Ground of Appeal 16. Payment details Prayer Challan Number (CIN) - Date - Identification In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, may be pleased to: a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ru....
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....APL - 01 [See rule 108(1)] Appeal to Appellate Authority 1. GSTIN/Temporary ID/UIN- 2. Legal name of the appellant - 3. Trade name, if any - 4. Address - 5. Order no. - Order date - 6. Designation and address of the officer passing the order appealed against - 7. Date of communication of the order appealed against- 8. Name of the authorised representative - 9. Details of the case under dispute - (i) Brief issue of the case under dispute - (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute: Description Central State/UT tax Integrated Cess tax tax a) Tax/Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Whether the appellant wishes to be heard in person - Yes/No 11. Statement of facts:- 12. Grounds of appeal:- 13. Prayer:- 14. Amount of demand created, admitted and disputed Particulars of demand/ refund Particulars Amount of a) Tax/ Cess demand b) Interest created (A) c) Penalty Central State/ Integrated Cess Total amount tax UT tax tax of demand c) Penalty admitted (B) d) Fees e) Other charges a) Tax/ Cess Amount....
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.... by the Appellate Authority, Tribunal or Order no. - 1. GSTIN/Temporary ID/UIN - 2. Name of the appellant- 3. Address of the appellant- 4. Order appealed against- 5. Appeal no. 6. Personal Hearing- 7. Order in brief- Court Number- Date- Date- Date of order - 2517 Central tax Disput Determi 8. Status of order- Confirmed/Modified/Rejected 9. Amount of demand confirmed: Particul ars State/UT tax Integrated tax Cess Disput Determi Disput Determi Disput Determi Total Disput Determi ed ned ed Amou Amount Amou ned Amount nt nt ed Amou nt ned Amount ed Amou nt ned Amount ed ned Amou Amount nt 1 2 3 4 5 6 7 8 9 10 11 a) Tax b) Intere st c) Penalt y d) Fees e) Other S f) Refun d Place: Date: Signature> Designation: Jurisdiction: 2518 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST APL - 05 [See rule 110(1)] Appeal to the Appellate Tribunal 1. GSTIN/Temporary ID /UIN - 2. Name of the appellant - 3. Address of the appellant - 4. Order appealed against- Number- Date- 5. Name and Address of the Authority passing the order appealed against - 6. Date of communication of the order appealed ag....
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....thing has been concealed therefrom. Place: Date: Signature> Name of the Applicant: Designation/Status: 2522 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST APL-06 [See rule 110(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 Particulars Sr. No. 1 Appeal No. Date of filing - 2 GSTIN/ Temporary ID/UIN- 3 Name of the appellant- 4 Permanent address of the appellant- 5 Address for communication- 6 Order no. Date- 7. 8. Designation and Address of the officer passing the order appealed against- Date of communication of the order appealed against- 9. Name of the representative- 10. Details of the case under dispute- (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute Central tax State/UT tax Integrated tax Cess a) Tax b) Interest c) Penalty d) Fees e) Other charges (specify) (v) Market value of seized goods- 11 12 13 State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)- Date of receipt of notice of appeal or ....
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....ax Integrated Cess tax 2525 2526 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 10. Amount demanded, disputed and admitted: Particulars of demand, if any Particulars a) Tax/ Cess b) Interest Amount of demand c) Penalty Place: Date: Centr State/ Integ Cess Total amount al tax UT rated tax tax total > Amount under c) Penalty total dispute (B) d) Fees e) Other charges Signature Name of the Officer: Designation: Jurisdiction:- THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST APL - 08 [See rule 114(1)] Appeal to the High Court under section 117 1. Appeal filed by -Taxable person / Government of 2. GSTIN/ Temporary ID/UIN- Name of the appellant/ officer- 3. Permanent address of the appellant, if applicable- 4. Address for communication- 5. Order appealed against Number Date- 6. Name and Address of the Appellate Tribunal passing the order appealed against- 7. Date of communication of the order appealed against- 8. Name of the representative 9. Details of the case under dispute: (i) Brief issue of the case under dispute with synopsis (ii) Description and classification of goods/ services in dispute ....
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....6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)). Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax (a) Sr. Invoice / Invoice / no Document document Date по. Supplier's registration no. under existing law Recipients* registration no. under existing law Details of capital goods on which credit has been partially availed Total eligible Total cenvat cenvat credit under credit availed existing under existing law 1 2 Total 3 4 Value Duties and law taxes paid ED/ SAD CVD 6 7 8 9 10 Total cenvat credit 2530 unavailed under existing law (admissible as ITC of central tax) (9-10) 11 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (b) no. Recipients' registration no. under existing Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax (For all registrations on the same PAN and in the same State) Invoice / Invoice Supplier's Document document registration Date Sr. no no. Details regarding capital goods on which credit is not availed Value ....
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....at credit for registered person having centralized registration under existing law (Section 140(8)) Sl. No. Registration no. under existing law (Centralized) 1 2 Tax period to which the last return filed under the existing law pertains 3 Date of filing of Balance eligible the return specified in Column no. 3 4 cenvat credit carried forward in the said last return 5 GSTIN of receivers (same PAN) of ITC of CENTRAL TAX Distribution documen ITC of CENTRAL /invoice TAX transferred No. Date 6 7 8 2532 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Total 9. Details of goods sent to job-worker and held in his stock on behalf of principal under section 141 a. Details of goods sent as principal to the job worker under section 141 Sr. No. Challan No. Challan date Type of goods (inputs/ semi-finished/ Details of goods with job- worker finished) HSN Description Unit Quantity Value 1 3 4 5 6 7 8 9 10. a. GSTIN of Job Worker, if available Total Details of goods held in stock as job worker on behalf of the principal under section 141 Sr. No. Challan No. Challan Date Type of goods (inputs/ semi-finished/ finished) Details o....