TaxTMI 
TaxTMI 
TaxTMI 
The West Bengal Goods and Services Tax (Second Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....h supply; (b) if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; (c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; (d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order. Illustration: (1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees. (2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....minable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services. 31. Residual method for determination of value of supply of goods or services or both.-Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter: Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30. 32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter. (2) T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he expression "basic fare" means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance. (5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....le (1) of rule 54. (2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person. (3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts. 37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dit in the manner and subject to the following conditions, namely,- (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit; (c) the input tax credit on account of central tax, state tax, union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d); (d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, "C1", to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l invoice was distributed in terms of clause (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted. (2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the process specified in clause (j) of sub-rule (1) shall apply, mutatis mutandis, for reduction of credit. (3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit and include the Input Service Distributor credit note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month in which such credit note and invoice....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request 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 o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as- C2 = C1- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as- D1= (E/F) x C2 where, 'E' is the aggregate value of exempt supplies during the tax period, and 'F' is the total turnover in the State of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated; Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and 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 c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uch credit relates. 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the amount of input tax in respect of capital goods used 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)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e aggregate value of exempt supplies and 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; (h) the amount Te along with the applicable interest shall, during every tax period of the useful life of the concerned capital goods, be added to the output tax liability of the person making such claim of credit. (2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax. 44. Manner of reversal of credit under special circumstances.- (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) 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 pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tails of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... required to mention, for such period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further 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 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,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: Provided also that a registered person may not issue a tax....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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; (c) date of its issue; (d) 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) description of goods or services or both; (g) 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 being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Ordinance. 50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the followi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tax, Union territory tax or cess); (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative. 52. Payment voucher.- 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; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number of the recipient; (e) description of goods or services; (f) amount paid; (g) 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 code, in case of a supply in the course of int....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... section 74 or section 129 or section 130 shall prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE". 54. Tax invoice in special cases.- (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- "-", "/" 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: Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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; (viii) place of supply, in case of inter-State movement; and (ix) signature. (2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:- (a) the original copy being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER. (3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138. (4) Where the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Ordinance; (b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter; (c) 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 registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device. (8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be score....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rds 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 kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally. (17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer. (18) Every registered person shall, on demand, produce the books of accounts which he is required to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 itemwise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand. Chapter VIII Returns 59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the - (a) invoice wise details of all - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all - (i) intra-State supplies made to un....
X X X X Extracts X X X X
X X X X Extracts X X X X
....level in FORM GSTR-2. (4A) 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 recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2. (7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2. (8) The details of inwar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ally 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) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Ordinance or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule (1) shall include the - (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rule 59, rule 60 and rule 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Explanation.- For the purpose of this sub-rule, it is hereby declared that the perso....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner. (2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the common portal after the due date of filing of FORM GSTR-7. (3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1). 67. Form and manner of submission of statement of supplies through an e-commerce operator.- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52. (2) The details furnished by the operator under sub-rule (1) shall be made....
X X X X Extracts X X X X
X X X X Extracts X X X X
....made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1)Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....duction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. Final acceptance of reduction in output tax liability and communication thereof.- (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5....
X X X X Extracts X X X X
X X X X Extracts X X X X
....by the supplier.- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1- (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly. Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein. 79. Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the st....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11. 83. Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who- (a) (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court;- (b) satisfies any of the following conditions, namely:- (i) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....after giving him a reasonable opportunity of being heard, by order in FORM GST PCT-04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order. (6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation. (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal: Provided that where the registered person fails to respond to the request for....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rdinance before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05. Chapter IX Payment of Tax 85. Electronic Liability Register.- (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register. (2) The electronic liability register of the person shall be debited by- (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Ordinance or as ascertained by the said person; (c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or (d) any amount of interest that may accrue from time to time. (3) Subject to the provisions of section 49, payment of every liability by a registered person as per his re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly in the electronic credit ledger under any circumstance. (6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation.- 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. 87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. (3) The deposit under sub-rule (2) shall be made through any of the following modes, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 87. (10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger. (11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....one: Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies: Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in FORM GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in sub-section (6) of section 107 and sub-section (8) of section 112 claimed as refund; (b) a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invoice....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; (m) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; Explanation.- For the purposes of this rule- (i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression "invoice" means invoice conforming to the provisions contained in section 31; (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 consum....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as assigned to them in sub-rule (4). 90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST 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. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST 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 F....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. (2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. (3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice 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 op....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and (c) 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 rules, such treaty or int....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. 97. Consumer Welfare Fund.- (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, constit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rt, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Ordinance; (e) to recover any sum due from any applicant in accordance with the provisions of the Ordinance; (f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (h) 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; (i) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; (j) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; (k) 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 Good....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation in FORM GST ASMT- 08 for release of security furnished under sub-rule (4) after issue of order under sub-rule (5). (7) The proper officer 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. Scrutiny of returns.- (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-r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....egistered person of the discrepancies noticed, if any, as observed in the 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. (5) 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. 102. Special Audit.- (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. Chapter - XII Advance Ruling 103. Qualification and appointment of members of the Authority for Advance Ruling.-The State Government and the Central Government shall appoint officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling. 104. Form and manner of applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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 provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es. (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. Application to the Appellate Tribunal.- (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 supporting 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. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- (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 during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:- (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urt or, as the case may be, the Supreme Court. 116. Disqualification for misconduct of an authorised representative.- 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 Ordinance, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. Chapter XIV Transitional Provisions 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days. Provided further that in the case of a c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 percent. 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 where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax. (iii) The scheme shall be available for six tax periods from the appointed date. (b) Such credit of State tax shall be availed subject to satisfying the following conditions, namely: - (i) such goods were not wholly exempt from tax under the West Bengal Value Added Tax Act, 2003; (ii) the document for procurement of such goods is available with the registered person; (i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....st under the existing law, to be nominated by the Council. 123. Constitution of the Standing Committee and Screening Committees.- (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 Commissioner, and (b) one officer of the Central Government, to be nominated by the Chief Commissioner. 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council (2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ill 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 penalty as specified in the Ordinance; and (d) cancellation of registration under the Ordinance. 128. Examination of application by the Standing Committee and Screening Committee.- (1) The Standing Committee shall, within a period of two months from the date of receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices. (2) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Scr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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. (2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible. 131. Cooperation with other agencies or statutory authorities.- Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in discharge of his duties. 132. Power to summon persons to give evidence and produce documents.- (1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a ci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to monitor implementation of the order passed by it. 137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise. Explanation.- For the purposes of this Chapter, (a) "Authority" means the National Anti-profiteering Authority constituted under rule 122; (b) "Committee" means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules; (c) "interested party" includes- a. suppliers of goods or services under the proceedings; and b. recipients of goods or services under the proceedings; (d) "Screening Committee" means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules. Chapter XVI E-way Rules 138. E-way rule.- Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. (ii) After Form GST REG-30, insert the followi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of a year or part thereof from the date of invoice 9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable] a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance of certificate e) Attachment (option for uploading certificate) 10. 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 there from. Signature of authorised signatory Name Designation/Status Date --- dd/mm/yyyy 50 50 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI Form GST ITC -02 [See Rule 41(1)] Declarationfor transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name, if any 4. GSTIN oftransferee 5. Legal name of transferee 6. Trade name, if any 7. Details of ITC to be transferred Tax 1 Central Tax State Tax Amount of matched ITC available Amount of matched ITC to be transferred 2 3 UT Tax Integrated Tax Cess 8. Particulars of certi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice 52 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI 6. Amount of ITC payable and paid (based on table 5) 52 Sr. Description No. Tax payable Paid through Cash/Credit Debit entry no. Amount of ITC paid standard Central Tax State UT Integrated Cess Tax Tax Tax Ledger 1 2 3 4 5 6 7 8 9 10 Cash Ledger 1. Central Tax Credit Ledger Cash Ledger 2. State Tax Credit Ledger Cash Ledger 3. UT Tax Credit Ledger Cash Ledger 4. Integrated Tax Credit Ledger Cash Ledger 5. CESS Credit Ledger 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 there from. Signature of authorised signatory Name Designation/Status Date- dd/mm/yyyy PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST ITC-04 [See Rule 45(3)] - Details of goods/capital goods sent to job worker and received back 1. GSTIN - 2. (a) Legal name - (b) Trade name, if any - 3. Period: Quarter - Year - 4. Details of inputs/capital goods sent for job-work GSTIN/ Challan Challan State....
X X X X Extracts X X X X
X X X X Extracts X X X X
....GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (b) Contact Information Own (d) Leased Rented Consent Shared Others (specify) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Warehouse/Depot Office/Sale Office ☠Godown Retail Business Cold Storage ã… Transport services Others (Specify) ☠8. Details of additional place of business Add for additional place(s) of business, if any (Fill up the same information as in item 7 [(a), (b), (c) & (d)] 9. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account Bank Name IFSC Branch Address To be auto-populated (Edit mode) Note Add more accounts 10. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. Particulars Name Photo Name of Father Date of Birth Mobile Number Telephone No. with STD Designation/Status Permanent Account Number First Name Middle Name Last Name ☠☠DD/MM/YYYY Gender Email address Are you a citizen of India? Yes/No....
X X X X Extracts X X X X
X X X X Extracts X X X X
....merce operator 4B. Supplies attracting tax on reverse charge basis 4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 5. Taxable outward inter-State supplies to un-registered personswhere the invoice value is more than Rs 2.5 lakh Place of Supply (State) No. 2 Invoice details Date 3 Amount Rate Value 4 5 Taxable Value 6 Integrated Tax 7 Cess 8 5A. Outward supplies (other than supplies made through e-commerce operator, rate wise) 5B. Supplies made through e-commerce operatorattracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 58 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 6. Zero rated suppliesand Deemed Exports Invoice details GSTIN of recipient Shipping bill/ Bill of export Integrated Tax No. Date Value No. Date Rate Taxable value 1 2 3 4 5 6 7 8 Amt. 9 6A.Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports [PARTI 7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Amount Rate of tax Total Taxable value 1 2 Integrated 3 Central Tax 4 State Tax/UT Tax 5 Cess 6 7A. Intra-State supplies 7A(1). Consolid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h e-Commerce Operators attracting TCS(operator wise, rate wise) GSTIN of e-commerce operator 11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amend- ments of information furnished in earlier tax period Rate 1 Gross Advance Received/adjusted 2 Place of supply Amount (Name of State) 3 Integrated Tax 4 Central Tax State/UT Tax Cess 5 6 7 I Information for the current tax period 11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability) 11A (1). Intra-State supplies(Rate Wise) 11A (2). Inter-State Supplies(Rate Wise) 11B. 11B Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos.4, 5, 6 and 7 (1). Intra-State Supplies(Rate Wise) 11B (2). Inter-State Supplies (Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods[Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 11A(1) 11A(2) 11B(1)|11B(2) 60 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 12. HSN-wise summary of outward supplies [PARTI Sr. No. HS....
X X X X Extracts X X X X
X X X X Extracts X X X X
....separately in the Table. (ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and (iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State- wise summary of supplies, rate-wise, should be uploaded in Table 7. Table 4 capturing information relating to B to B supplies should: 5. (i) be captured in: a. b. Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate- wise; Table 4B for supplies attracting reverse charge, rate-wise; and 6. C. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise. (ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place of Supply (POS) column is mandatory in this table. 7. Table 6 to capture information related to: (i) Exports out of India 8. 9. (ii) Supplies to SEZ unit/ and SE....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reported in Table 7B (1); and (vi) Table 7B to capture information State wise and rate wise. 13. Table 9 to capture information of: (i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5 and Supplies involving exports/SEZ unit or SEZ developer/ deemed exports reported in Table 6; (ii) Information to be captured rate-wise; (iii) It also captures original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing information the original debit note/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 note/credit note shall be mentioned in the first three columns of this Table, (iv) Place of Supply (POS) only if the same is different from the location of the recipient; (v) Any debit/credit note pertaining to invoices issued before the appointed day under the existing law also to be reported in this table; and (vi) Shipping bill to be provided only in case of exports transactions amendment. 14. Table 10 is similar to Table 9 but captures amendment information related to B to C su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y knowledge and belief and nothing has been concealed therefrom 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 Date Signatures Name of Authorised Signatory Designation/Status... 64 54 3. THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GSTR-2 [See Rule 60(1)] Details of inward supplies of goods or services Year Month 1. GSTIN 2. (a) Legal name of the registered person Auto populated (b) Trade name, if any Auto populated [PARTI Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables) GSTIN Invoice details Rate Taxable Amount of Tax Place of Whether input Amount of ITC available of value supply supplier (Name or input service/ No Date Value Inte- Cen- State/ CESS grated tral UT of Tax Tax Tax UT machinery)/ Ineligible for Tax Tax Tax ITC 1 2 3 4 5 6 8 9 10 11 12 13 14 15 16 Capital goods Inte- Cen- State/ CESS State) (incl. plant and grated tral 4. Inward supplies on which tax is to be paid on reverse charge GSTIN Invoice details Rate Taxable Amount of Tax of supplier No Date Value Place of Whether input Amount of ITC a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....UT Tax Inte- Central State/ Cess grated Tax UT Tax Tax Tax 1 2 3 4 5 6 7 8 10 11 8A. ISD Invoice 8B. ISD Credit Note TDS and TCS Credit received GSTIN of Deductor / Gross Sales Net Value GSTIN of e- Value Return Integrated Tax Amounal Tax State Tax/ UT Tax Commerce Operator 1 9A. TDS 9B. TCS 2 3 5 10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State/ Integrated Tax Central Tax UT) 3 5 (I) Amoun State/UT Tax 6 7 Cess 7 Information for the current month 10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 10A A (1). Intra-State supplies (Rate Wise) 10A A (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) PART I THE....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... HSN: e. POS: f. B to B: g. B to C: 2. Place of Supply (Respective State) From one registered person to another registered person From registered person to unregistered person Table 3 & 4 to capture information of: (i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto-populated details received in GSTR-2A; (ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; (iii) The recipient taxpayer has the following option to act on the auto populated information: a. b. Accept, Reject, C. Modify (if information provided by supplier is incorrect), or 3. 4. 5. 6. d. Keep the transaction pending for action (if goods or services have not been received) (iv) 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; (v) The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ax paid on it including adjustments against invoices issued should be reported in Table 10. 13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR-3 of the immediately preceding tax period. 14. Reporting criteria of HSN will be same as reported in GSTR-1 3. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 FORM 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 PARTA Year Month Inward supplies received from a registered person other than the supplies attracting reverse charge GSTIN (Amount in Rs. for all Tables) Amount of tax of supplier 1 Invoice details Rate Taxable Place of supply value (Name of State/UT) No. Date Value Integrated Central State/UT Cess tax tax tax 3 4 5 6 7 8 9 10 11 Inward supplies received from a registered person on which tax is to be paid on reverse charge 4. GSTIN of supplier Invoice details No. Date Value Rate Amount of tax Taxable value Integrated Central State/UT Cess tax tax tax Place of supply (Name of State/U....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise] GSTIN of e-commerce operator 4.3 Tax effect of amendments made in respect of outward supplies Rate 1 (I) Inter-State supplies A Net differential value 2 Amount of Tax Integrated tax 3 Central Tax State/UT Tax Cess 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) 5A. Inward supplies on which tax is payable on reverse charge basis Rate of tax Taxable Value Amount of tax Integrated Tax Central Tax State/UT tax CESS 1 2 3 4 5 6 (I) Inter-State inward supplies [Rate Wise] (II) Intra-State inward supplies [Rate Wise] 5B. Tax effect of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tral Tax (c) State/UT Tax (d) Cess 11. Late Fee On account of Central Tax State/UT tax 1 2 3 Part B Late fee 12. Tax payable and paid Description Tax payable Paid in cash Paid through ITC Tax Paid Integrated Tax Central Tax State/UT Tax Cess 4 5 6 7 8 1 2 3 (a) Integrated Tax (b) Central Tax State/UT Tax (d) Cess 13. Interest, Late Fee and any other amount (other than tax) payable and paid Description 1 (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 payable 2 Amount Paid 3 Description 1 Tax Interest Penalty Fee Other Debit Entry Nos. 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 77 15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Tax paid through ITC Interest Late fee 1 2 Integrated tax 3 Central Tax State/UT Tax Cess 4 5 6 7 8 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Verification I hereby s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as been noticed that you have not filed the said return till date. 1. 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. 2. Please note that no further communication will be issued for assessing the liability. 3. 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 speci- fied in the order, you were required to submit a final return in form GSTR-10 as required under section 45 of the Act. 2. 3. 4. It has been noticed that you have not filed the final return by the due date. You are, therefore, requested to furnish the final return as specified ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 3 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. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GSTR-4 [See Rule 62] Quarterly return for registered person opting for composition levy Year Quarter 1. 2. (a) GSTIN (a) Legal name of the registered person Auto Populated ☠(b) Trade name, if any Auto Populated Auto Populated 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 4.Inward supplies including supplies on which tax is to be paid on reverse charge 81 GSTIN of Invoice details supplier No. Date Value Rate Taxable value Amount of Tax I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ctor Gross Value Amount Central Tax State/UT Tax 1 2 3 4 PART I 10. Tax payable and paid Description 1 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 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 1 (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 Amount payable Amount Paid 2 3 12. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return] (a) Description 1 Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Tax paid in cash 2 Interest 3 Late fee 4 83 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 Desig....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inst invoices issued to be reported in Table 8. 9. TDS credit would be auto-populated in a Table 9. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GSTR-4A [See Rule 59(3)& 66(2)] Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Year Quarter Auto Populated Auto Populated 85 Inward supplies received from registered person including supplies attracting reverse charge GSTIN of Invoice details Amount of Tax Rate Taxable value Integrated Central State/ Tax Tax UT Tax supplier No. Date Value CESS 1234 5 6 7 8 9 10 3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) Place of supply (Name of State/UT) 3B. Inward supplies received from a registered supplier (attracting reverse charge) 4. Debit notes/credit notes (including amendments thereof) received during current period Details of original invoice Revised details of document or details of original Debit / Credit Note Rate Taxable value Amount of tax Place of Supply (Name of GSTIN No. Date GSTIN No. Date Value Integrated Central S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....were incorrect 8B. Debit Notes/Credit Notes [original)] 8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7 Rate of tax 1 Total Taxable value 2 Amount Integrated Tax Central Tax State/UT Tax Cess 3 4 5 6 Tax period for which the details are being revised 9A. Intra-State Supplies [Rate wise] 9B. Inter-State Supplies [Rate wise] Place of Supply (Name of State) 88 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 10. Total tax liability Rate of tax Taxable value Amount of tax Integrated Tax Central Tax State/UT Tax CESS 2 3 4 5 6 1 10A. On account of outward supply 10B. On account of differential ITC being negative in Table 4 [PARTI 11. Tax payable and paid Description Tax payable Paid in Paid through ITC Tax Paid cash Integrated tax Cess 2 3 4 5 6 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess 12. Interest, late fee and any other amount payable and paid Description I Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess II Late fee on account of (a) Central tax (b) State/....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Rs. 2,50,000/- State- wise summary of supplies shall be filed in Table 7. 8. Table 8 consists of amendments in respect of - i. B2B outward supplies declared in the previous tax period; ii. "B2C inter-State invoices where invoice value is more than 2.5 lakhs" reported in the previous tax period; and iii. Original Debit and credit note details and its amendments. 9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies where invoice value is more than Rs 250000/-. 10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. 90 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PART I On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the respective ledgers. Form GSTR-5A [See Rule64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 1. GSTIN of the supplier- 2. (a) Legal name of the registered person (b) Trade name, if any - Name of the Authorised representative in India f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....details value supplier No Date Value 1 2 3 4 5 6 7 8 6A. Information furnished in Table 3 in an earlier period was incorrect 6B. Debit Notes/Credit Notes received [Original] 6C. Debit Notes/Credit Notes [Amendments] Amount of Tax Integrated tax Central State/UT Tax CESS Tax 10 11 12 13 7. Input tax credit mis-matches and reclaims to be distributed in the tax period Description Integrated tax Central Tax State/UT Cess Tax 1 2 3 4 5 7A. Input tax credit mismatch 7B. Input tax credit reclaimed on rectification of mismatch 8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus) 9. GSTIN of recipient 1 ISD credit no. ISD invoice Input tax distribution by ISD No. Date No. Date Integrated Tax Central Tax State Tax CESS 2 3 4 5 6 7 8 9 8A. Distribution of the amount of eligible ITC 8B. Distribution of the amount of ineligible ITC Redistribution of ITC distributed to a wrong recipient (plus/minus) Original input tax credit distribution Re-distribution of input tax credit to the correct recipient Input tax credit redistributed No. Date Integrated Central State CESS GSTIN ISD invoice detail ISD credit GSTIN ISD invoice of original recipient note No. Date No. Date of new....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rated tax Central Tax State/UT Tax CESS 12345678910 Debit/Credit notes (including amendments thereof) received during current tax period Details of original document Revised details of document or details of Debit / Credit Note GSTIN of No. Date GSTIN of No. Date Value Rate Taxable supplier supplier value Integrated Central Amount of tax State/ Cess tax Tax UT Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUN 29, 2017 97 1. GSTIN 2. (a) Legal name of the Deductor (b) Trade name, if any 3. Details of the tax deducted at source 4. Form GSTR-7 [See Rule 66(1)] Return for Tax Deducted at Source Year Month (Amount in Rs. for all Tables) GSTINof deductee Amount paid to deductee Amount of tax deducted at source on which tax is deducted 2 Integrated Tax 3 Central Tax State/UT Tax 5 1 Amendments to details of tax deducted at source in respect of any earlier tax period Original details 4 Revised details Month GSTIN of deductee Amount paid to deductee on which tax is deducted GSTIN of deductee Amount paid to deductee on which Amount of tax deducted at source tax is deducted Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8 5. Tax deduction at source and pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lier Gross value of supplies made Value of supplies returned Net amount liable for TCS Integrated Tax Central Tax State /UT Tax 1 2 3 4 5 6 7 BA. Supplies made to registered persons 3B. Supplies made to unregistered persons 4. Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN of GSTIN of supplier supplier Details of supplies made which attract Amount of tax collected at source TCS Gross value of supplies made Value of supply returned 1 2 3 4 5 Net amount liable for TCS 6 7 Integrated Tax Central Tax State/UT Tax 9 8 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons 5. Details of interest On account of Amount in default Amount of interest 1 2 Integrated Tax 3 Central Tax State/UT Tax 4 5 Late payment of TCS amount 6. Tax payable and paid Description 1 Tax payable Amount paid 2 3 (a) Integrated Tax (b) Central Tax State/UT Tax 7. Interest payable and paid Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax Amount of interest payable Amount paid 2 3 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUN 29, 2017 8. Refund claimed from electronic cash ledger Description 1 Tax 2 Intere....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y basis or otherwise as and when required to file by proper officer. Table 3 of GSTR-11 will be populated from GSTR-1. 4. UIN holder will not be allowed to add or modify any details in GSTR-11. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST PCT - 1 [See Rule 83(1] Application for Enrolment as Goods and Services Tax Practitioner Part -A State/UT- District - â–¼ â–¼ (i) Name of the Goods and Services Tax Practitioner (As mentioned in PAN) (ii) PAN (iii) Email Address (iv) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B. 1. Enrolling Authority State/UT 3. Date of application 4. Enrolment sought as: 5. Membership Number 5.1 5.2 5.3 6. Membership Type (drop down will change based the institute selected) Date of Enrolment / Membership Membership Valid upto PART B Centre State Advocates registered with Bar (Name of Bar Council) Registration Number as given by Bar 103 (1) Chartered Accountant holding COP (2) Company Secretary holding COP (3) Cost and Management Accountant holding COP (4) Advocate (5) Graduate or Postgraduate degree in Commerce (6) Graduate or Postgraduate degree in Banking (7)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e of the Goods and Services Tax Practitioner 4. Address and Contact Information 5. Date of enrolment as GSTP Date Name and Designation. Signature of the Enrolment Authority Centre/State PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 107 Reference No. Το Name Address of the Applicant GST practitioner enrolment No. Form GST PCT-03 [See Rule 83(4)] Show Cause Notice for disqualification It has come to my notice that you are guilty of misconduct, the details of which are given hereunder: 1. 2. Date You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response within days to the undersigned from the date of receipt of this notice. Appear before the undersigned on (date) (Time)..... If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name (Designation) 108 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI Reference No. To Name Address Enrolment Number Form GST PCT-04 [See Rule....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d Credit Notes of the month of September that have matched Nil Nil Nil Nil 110 A.2 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 rectified in the return for the month of September filed by 20th October 1 September 2 Septmeber 1 August 2 August THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest. 1 Month 2 Month Refund Refund B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October B.1 Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by 20th August but mismatch was not rectified in the return for the month of August filed by 20th September a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....12 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (Amount in Rs.) Sr. Date No. (dd/mm/ yyyy) Reference No. Ledger Description used for Type of Transaction Amount debited / credited (Central Tax/ State Tax/UT Tax/Integrated Tax/ Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated discharging liability [Debit (DR) (Payable)]/ Tax CESS/Total) Interest Penalty Fee Others Total Tax Tax/CESS/Total) Interest Penalty Fee Others Total [Credit (CR) (Paid)/] 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Note - 1. 2. All liabilities accruing due to return and payments made against the same will be recorded in this ledger. Under description head - liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit (amount payable). Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017. 3. 4. [PART I Form GST PMT -01 [See Rule 85....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ll (Amount in Rs.) 114 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Sr. Date Reference No. (dd/mm/ No. yyyy) Tax Description Transaction Period, (Source of Type Credit/Debit Balance available if any credit & [Debit (DR)/ purpose of Credit (CR)] Central State UT Integra- CESS Total Central State UT Integra- CESS Total utilisation Tax Tax Tax ted Tax Tax Tax Tax ted Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Sr. No. Tax period Balance of Provisional credit Amount of provisional credit balance Central State UT Integrated Cess Total Tax Tax Tax Tax 1 2 3 4 5 6 7 8 Sr. No. Tax period Mismatch credit (other than reversed) Amount of mismatch credit Central State UT Integrated Cess Total Tax Tax Tax Tax 1 2 3 4 5 6 7 8 All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from composition scheme, transition etc. will be recorded in the credit ledger. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntegrated Tax/CESS/All PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 (Amount in Rs.) Sr. Date Time Reporting Reference No. of of date No. deposit deposit (by Bank) Tax Period, if applicable Description Type of /Debit Transaction [Debit (DR)/ Credit (CR)] Tax Amount debited / credited (Central Tax/ State Tax/UT Tax/Integrated Tax/ CESS/Total) Interest Penalty Fee Others Total Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Others Total (dd/mm /yyyy) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 200 Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS credit. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, 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 al....
X X X X Extracts X X X X
X X X X Extracts X X X X
....strument detail, for OTC payment only Name of bank through which payment made Date on which amount debited/realized OTC Bank/branch on which drawn Bank Reference Number (BRN)/ UTR No., if any Name of payment gateway (for CC/DC) Payment detail Central Tax State Tax UT Tax Integrated Tax Cess Verification (by authorized 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. Signature Place Name of Authorized Signatory 20 120 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 1. Date Designation/Status.. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but CIN has not been 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. 4. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person. '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' stan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....signation/Status DECLARATION I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name - Designation/Status DECLARATION I hereby declare that the Special Economic Zone unit/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation Status I/We SELF-DECLARATION (Applicant) having GSTIN/ temporary Id -------, 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 West Bengal Goods and Services Tax Rules, 2017. 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 declar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....: Tax Period: PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Invoice Shipping bill/ Bill of export Tax payment option Integrated Whether tax on this invoice Tax is paid on provisional basis (Yes/No) EGM Details BRC/ FIRC No NO Port Date Value Goods/ Services HSN UQC QTY Taxable value Code No. Date With Without Rate Integrated Integrated (%) Tax Amt. Ref Date No. No. Date Tax (G/S) 1 2 3 4 5 15A 15B 6 7 10 11 12 13 14 15C 15D 15E 15F (* 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 125 Statement 3: Exports without payment of Tax: Tax Period: Whether tax 126 26 Invoice Shipping bill/ Bill of export Tax payment option Integrated on this invoice Tax is paid on provisional EGM BRC/ Details FIRC basis (Yes/No) No Date Value Goods/ Services HSN UQC QTY Taxable value Port Code With Without Rate No. Date Integrated Integrated (%) Amt. Ref No. Date No. Date Tax Tax (G/S) 1 2 3 4 5 15A 15B 6 7 8 10 11 12 13 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 Sig....
X X X X Extracts X X X X
X X X X Extracts X X X X
....3 3 3 3 3 3 3 3 1 11 Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate) Col. 21 F/G: Particulars of Payment Received (*In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory) 28 128 No. Date Ref Date No. 21C 21D 21E 21F 21G Signature of Authorised Signatory (Name) Designation/ Status THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PART I Statement 5: Statement in case of Application under Rule 89 sub rule 2 (d) and (e): Refund by the EOU/ Recipient of Deemed Exports: GSTIN/ Name of unregis- tered supplier Invoice details Tax Period: State (in case of unregis- tered Integrated Central Tax Tax State Tax/ UT Tax CESS Col. Col. Col. 17 18 19 Col. 20/21/22/23 ARE Date of Receipt supplier) 9. No Date Services (G/S) Value Goods/ HSN Taxable UQC QTY value (%) Rate Amt. Rate Amt. Rate Amt. Rate Amt. (%) (%) (NA) 1 2 3 4 5 6 7 24A 24B 8 9 10 11 12 12 113 14 15 15 16 17 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. 20/2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....4 of the Act. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 133 FORM-GST-RFD-02 [See Rule 95(2)] Acknowledgment Your application for refund is hereby acknowledged against Acknowledgement Number Date of Acknowledgement GSTIN/UIN/Temporary ID, if applicable Applicant's Name Form No. Form Description Jurisdiction (tick appropriate) Centre State/Union Territory Filed by Tax Period Date and Time of Filing Reason for Refund Refund Application Details Amount of Refund Claimed: ☠Tax Interest Penalty Fees Others Total Central Tax State Tax UT Tax Integrated Tax Cess 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. 134 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI Reference No. : To (GSTIN/UIN/Temporary ID) (Name) (Address) FORM-GST-RFD-03 [See Rule 90(3)] Deficiency Memo Subject: Refund Application Reference No. (ARN). Sir/Madam, Dated Date: 2. Other {any other reason other than the reason select from the 'reason master'} You are advised to file a fresh refund application after rectification o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the Act. Demand Order No...... date......, Act Period â˜â˜ vi. Net amount to be paid *Strike out whichever is not applicable Central State UT Tax Integrated Cess Tax Tax Tax 138 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 &1. I hereby sanction an amount of INR to M/s section 54 of the Act/under section 56 of the Act@ @Strike out whichever is not applicable [PARTI having GSTIN under sub-section (5) of (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-out whichever is not applicable. Or &2. I hereby credit an amount of INR the Act. &3. I hereby reject an amount of INR Section of the Act. &Strike-out whichever is not applicable to Consumer Welfare Fund under sub-section (...) of Section ... of to M/s having GSTIN under sub-section (...) of Date: Place: Signature (DSC): Name: ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date DD/MM/YYYY Signature of Authorised Signatory Name Designation/Status Signature of Authorised Signatory (Name) Designation/ Status PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 143 FORM GST RFD-10 [See Rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name 3. Address 4. Tax Period (Quarter) 5. Amount of Refund Claim 6. Central Tax State Tax UT Tax Integrated Tax Cess Total Details of Bank Account: : : From To Amount a. Bank Account Number b. Bank Account Type C. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch IFSC g. MICR 7. 8. I Reference number and date of furnishing FORM GSTR-11 Verification as an authorised representative of > 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. That we are eligible to claim such refund as specified agency of UNO/Mul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Authorised Signatory Name Designation/Status Date ----- PART I Reference No.: To GSTIN - Name - (Address) - THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Application Reference No. (ARN) Form GST ASMT-04 [See rule 98(3)] Order of Provisional Assessment Date: Dated 147 This has reference to your application mentioned above and reply dated-------, furnishing information/documents in support of your request for provisional assessment. Upon examination of your application and the reply, the provisional assessment is allowed as under: > The provisional assessment is allowed subject to furnishing of security amounting to Rs. form of (mode) and bond in the prescribed format by (date). (in words) in the Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order will be treated as null and void as if no such order has been issued. Signature Name Designation 148 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI 1. GSTIN 2. Name 3. Order vide which security is prescribed 4. Details of the security furnished Sr. No. 1 Form GST ASMT-05 [See rule 98(4)] Furnishing of Security Order No. Order date Mode Reference no./ Debit en....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... all the provisions of the Act in respect of provisional assess- ment under section 60; And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall be demandable after final assessment, are duly paid to the Government along with interest, if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Occupation Occupation Date Place Witnesses (1) Name and Address (2) Name and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7 153 Reference No.: To GSTIN -Name (Address) Application Reference No. Form GST ASMT-09 [See rule 98(7)] Date: Dated Order for release of security or rejecting the application This has reference to your application mentioned above regarding release of security amounting to Rs. [------------- Rupees (in words)]. Your application has been examined and the same is found to be in order. The aforesaid security is hereby released. Or Your application referred to above regarding release of security was examined but the same was not found to be in order for the following reasons: > Therefore, the application for release of security is rejected. Signature Name Designation Date 154 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI Reference No.: To GSTIN: Name: Address: Tax period - F.Y. - Form GST ASMT-10 [See rule 99(1)] Date: Notice for intimating discrepancies in the return after scrutiny This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed: > (date). If no explanation is You are hereby directed to explain the reasons for the aforesaid discrepancies by received by the aforesaid date, it will be pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e dues stated in the order. You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the aforesaid period to recover the outstanding dues. Signature Name Designation 158 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI Reference No.: To Name Address Tax Period -- Form GST ASM - 14 [See rule 100(2)] F.Y. Show Cause Notice for assessment under section 63 Date: It has come to my notice that you/your company/firm, though liable to be registered under section of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below: OR Brief Facts - Grounds Conclusion - It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with effect from and that you are liable to pay tax for the above mentioned period. Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be created against you for conducting business without registration despite bein....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(details at Annexure) (Amount in Rs.) Sr. No. Tax Period Act Tax Interest, if any Penalty Others Total 1 2 3 4 5 6 7 8 Total Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues. Signature Name PART I 1. GSTIN /ID 2. Name THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST ASM - 17 [See rule 100(4)] Application for withdrawal of assessment order issued under section 64 3. Details of the order Reference No. Date of issue of order 4. Tax Period, if any 5. Grounds for withdrawal 6. Verification- 161 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 - 162 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI Reference No.: GSTIN/ID Name Address ARN- Form GST....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 165 Reference No.: To, GSTIN Name Form GST ADT - 03 [See rule 102(1)] Date: Address Period - F.Y.(s) - Communication to the registered person for conduct of special audit under section 66 Whereas the proceedings of scrutiny of return /enquiry/investigation/... are going on; And whereas it is felt necessary to get your books of account and records examined and audited by. (name), chartered accountant / cost accountant nominated by the Commissioner; You are hereby directed to get your books of account and records audited by the said chartered accountant/cost accountant. Signature Name Designation 166 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI Reference No.: To, GSTIN Name Address Form GST ADT - 04 [See rule 102(2)] Information of Findings upon Secial Audit has been examined by Date: Your books of account and records for the F.Y.. (chartered accountant/cost accountant) and this Audit Report is prepared on the basi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ised. 16. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought). 17. I hereby declare that the question raised in the application is not (tick) - a. b. â˜ ã… â˜ Already pending in any proceedings in the applicant's case under any of the provisions of the Act Already decided in any proceedings in the applicant's case under any of the provisions of the Act 18. Payment details Challan Identification Number (CIN) - Date - I, VERIFICATION (name in full and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as (designation) and that I am competent to make this application and verify it. Place Date Signature Name of Applicant/Authorised Signatory Designation/Status PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST ARA -02 [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling Sr. No. Particul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rayer 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 Ruling as prayed above; b. grant a personal hearing; and C. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. I, VERIFICATION (name in full and in block letters), son/daughter/wife of do hereby (designation) and that I solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as am competent to make this application and verify it. Place Date Signature Name and designation of the concerned officer / jurisdictional officer 12 172 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI Form GST 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. 7. Designation and address of the officer passing the order appealed against - Date of communication of the order appealed agains....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., EXTRAORDINARY, JUNE 29, 2017 [PARTI Form GST APL - 02 [See Rule 108(3)] Acknowledgment for submission of appeal Your appeal has been successfully filed against 1. Reference Number- 2. Date of filing- 3. Time of filing- 4. Place of filing- 5. Name of the person filing the appeal- 6. Amount of pre-deposit- 7. Date of acceptance/rejection of appeal- 8. Date of appearance- 9. Court Number/ Bench Place: Date: Date: Time: Court: Bench: Name: Designation: created, if any (A) e) Other charges a) Tax/Cess c) Penalty d) Fees Amount b) Interest under dispute c) Penalty (B) d) Fees e) Other charges Date: Designation: Jurisdiction: Name of the Applicant Officer: 176 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 [PARTI Form GST APL – - 04 [Refer Rule 113(1) & 115] Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court 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- 8. Status of order- Confirmed/Modified/Rejected 9. Amount of demand confirmed: Date of order - Number- Date- Date- Particulars Central tax State/UT tax Dis....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., penalty, late fee and any other amount payable and paid: Sr. No. Description Amount payable Integrated Central State/ Debit CESS entry no. Amount paid Integrated Central State/ CESS tax tax 1 2 3 4 UT tax 5 6 7 tax 8 tax UT tax 9 10 11 1. Interest 2. Penalty 3. Late fee 4. Others (specify) Place: I,, hereby solemnly affirm and declare that the information given here-inabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Date: Name of the Applicant: Designation/Status: PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Form GST APL - 06 [See Rule 110(2)] Cross-objections before the Appellate Authority / Appellate Tribunal 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) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nal passing the order appealed against- 7. Date of communication of the order appealed against- 68 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 (iii) Period of dispute (iv) Amount under dispute Description a) Tax/Cess b) Interest c) Penalty d) Fees e) Other charges (v) Market value of seized goods 10. Statement of facts 11. Grounds of appeal Central tax State/UT tax Integrated tax Cess 12. Prayer 13. Annexure(s) related to grounds of appeal Verification I, , hereby solemnly affirm and declare that the information given here-inabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Name: Designation/Status: | FORM GST TRAN - - 1 [SEE RULE 117(1),118,119,120] Transitional ITC/ Stock Statement 1. GSTN - 2. Legal name of the registered person - 3. Trade Name, if any - 4. 5. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No Amount of tax credit carried forward in the return filed u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ET] credit availed under Recipients' registration no. under existing law Details of capital goods on which credit is not availed Total eligible VAT [and ET] credit under existing law existing law Value Taxes paid VAT [and ET] 5 6 7 9 10 Total VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9) 11 7. Total Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6). (a) Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and 140(6)) Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock Sr. no. HSN (at 6 digit level) 1 2 Unit 3 Qty. 4 7A Where duty paid invoices are available Inputs Value 5 Eligible Duties paid on such inputs 6 Inputs contained in semi-finished and finished goods 7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) Credit in terms of Rule 117 (4) Inputs UQC (b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5): Name of the supplier Invoice number In....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 7 8 9 10. Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act a. Details of goods held as agent on behalf of the principal Sr. No. GSTIN of Principal 1 Details of goods with Agent Description Unit Quantity 4 Value 6 Input Tax to be taken b. Details of goods held by the agent Sr. GSTIN of Principal Details of goods with Agent No. Description Unit Quantity Value Input Tax to be taken 1 2 3 4 5 6 7 PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017 187 11.Details of credit availed in terms of Section 142 (11 (c)) Sr. no. Registration VAT 1 2 Service Tax Registration No. Invoice/ document no. Invoice/ document date Tax Paid VAT paid Taken as SGST Credit or Service Tax paid as Central Tax Credit 3 5 6 7 Total 12. Details of goods sent on approval basis six months prior to the appointed day (section 142(12) Sr. Document no. No. Total Document date 2 3 GSTIN no. of recipient, (if applicable) 4 Name & Address of recipient Details of goods with job- worker HSN 6 Description Unit Quantity Value 8 Verification (by authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct ....