TaxTMI 
TaxTMI 
The West Bengal Goods and Services Tax (Third Amendment) Rules, 2017.
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....hall be substituted; (ii) in rule 46, in clause (q), in the proviso, for the word "Board", the word "Government" shall be substituted; (iii) in rule 55, in sub-rule (1), in clause (d), for the word "Board", the word "Government" shall be substituted; (iv) in rule 96,- (a) in sub-rule (1), in clause (b), and (b) in sub-rule (3), after the words, figures and letters "FORM GSTR-3", the words and figures "or FORM GSTR-3B, as the case may be;" shall be inserted; (v) after rule 96, the following rule shall be inserted, namely:- "96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of- (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the e....
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....n authorization in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such go....
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....ls of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the order issued under sub-....
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.... officer may sell them forthwith. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Re....
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....oper officer shall seize the said property in accordance with the provisions of chapter XIV of the Ordinance and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to ....
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....ying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to per....
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....e recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.-The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recovery process; ....
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.... Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Ordinance or the Integrated Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.-(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of....
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....indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the ....
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....ayment of tax, if any k. Any other (specify) Details of Bank Account (to be auto populated from RC in case of registered taxpayer) a. Bank Account Number : b. Name of the Bank C. Bank Account Type d. Name of account holder : e. Address of Bank Branch: f. IFSC g. MICR 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No. DECLARATION I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation/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. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 11 Signatu....
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....ndatory- in case of services [PART I Refund Type: Export without payment of Tax-Accumulated ITC (GSTR-1: Table 6A) Statement 3 Shipping bill/Bill of Integrated Tax EGM Details BRC/FIRC PART I] recipient export No. Date Value Goods/ HSN/ UQC QTY Services SAC No. Date Port Code Rate Taxable Amt. Ref No. Date No. Date value (G/S) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 GSTIN of Invoice details 6A. Exports - in case of goods. Note 1. Shipping Bill and EGM are mandatory; 2. BRC/FIRC details are mandatory- in case of Services THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 13 Statement- 4 Supplies to SEZ/SEZ developer Refund Type: On account of supplies made to SEZ unit/ SEZ Developer (GSTR-1: Table 6B and Table 9) 14 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 GSTIN of Recipient Invoice details Shipping bill/Bill of export Integrated Tax Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax/ Amended (If any) No. Date Value No Date Rate Taxable Amt. Amt. Amt. Amt. Credit Note Integrated Tax/ Amended (If any) Net Integrated Tax = (10/9) + 11 - 12 Amt. value 1 2 3 5 ....
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....yable Integrated Tax Central Tax State/ UT Tax 4 5 6 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 Cess [PART I 17 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 Annexure-2 Certificate This is to certify that in respect of the refund amounting to INR > (Applicant's Name) GSTIN/ Temporary ID- (in words) claimed by M/s - for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Ordinance. FORM-GST-RFD-02 [See rules 90(1), 90(2) and 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 Jurisdict....
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....licable) Acknowledgement No. Date: [PARTI Dated Refund Sanction/Rejection Order Sir/Madam, This has reference to your above mentioned application for refund filed under section 54 of the Ordinance */ interest on refund*. > Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows: *Strike out whichever is not applicable Description Integrated Tax Central Tax State/ UT tax Cess 1. Amount of refund/interest* claimed 2. Refund sanctioned on provisional basis (Order No ....date) (if applicable) 3. Refund amount inadmissible > TIPFO Total TIPFO Total TIPFOTotal TIPFO Total PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 Description Integrated Tax Central Tax State/ UT tax Cess 21 4. Gross amount to be paid (1-2-3) 5. Amount adjusted against outstanding demand (if any) under the existing law or under the Ordinance. Demand Order No...... date....... Act/Ordinance Period 6. Net amount to be paid TIPFOTotal TIPFOTotal TIPFOTotal TIPFO Total Note 'T' stands Tax; ‘'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and ‘....
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....e refund This has reference to your refund application referred to above and information/ documents furnished in the matter. The amount of refund sanctioned to you has been withheld due to the following reasons: PART I Refund Order No.: Date of issuance of Order: THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 Sr. Refund Calculation No. Integrated Tax Central Tax State/UT Cess Tax i. Amount of Refund Sanctioned ii. Amount of Refund Withheld iii. Amount of Refund Allowed 23 Reasons for withholding of the refund: > I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reasons. This order is issued as per provisions under sub-section (...) of Section (...) of the Ordinance. Date: Place: Signature (DSC): Name: Designation: Office Address: FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialised agency of UN or any Multilateral Financial Institution and Organi- zation, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name 3. Address 4. Tax Period (Quarter) : From To 5. Amount of Refund Claim : Central Tax State /UT Tax Integrated Tax Cess Total 6. Det....
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....l repre- sentatives/successors and assigns by these presents; Dated this day of …………………….………………………..; WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; AND whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub- section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount rupees endorsed in favour of the President and whereas the obligor has furnished of........... such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export of goods or services, and rules made thereunder; AND if the relevant and specific goods or services are duly exported; AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the d....
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.... Name and Address Date Place Occupation Occupation Accepted by me this.. .day of (month).. (x) after form GST TRAN-2, the following forms shall be inserted,- To ....of ..(year) (Designation) for and on behalf of the President of India FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] (Name and Designation of officer) Whereas information has been presented before me and I have reasons to believe that― A. M/s. has suppressed transactions relating to supply of goods and/or services ☠☠☠☠has suppressed transactions relating to the stock of goods in hand, has claimed input tax credit in excess of his entitlement under the Ordinance has claimed refund in excess of his entitlement under the Ordinance has indulged in contravention of the provisions of this Ordinance or rules made thereunder to evade tax under this Ordinance; OR is engaged in the business of transporting goods that have escaped payment of tax is an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of tax have been stored has kept accounts or goods in such a manner as is likely to cause evasion of t....
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.... conferred upon me under sub-section (2) of section 67, I hereby seize the following goods/books/ documents and things: A) Details of Goods seized: Sr. No. Description of goods 1 2 Quantity or units Make/mark or model Remarks 3 4 5 28 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 Details of books / documents / things seized: B) Sr. No 1 Description of books /documents / things seized 2 No. of books / documents / things seized 3 Remarks [PARTI and these goods and or things are being handed over for safe upkeep to: > with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned. Place: Name and Designation of the Officer Date: Signature of the Witnesses To: Sr. No. 1. 2. > Name and address FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Signature Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on AM/PM in the following premise(s): at > which is/are a place/places of business/premises belonging to: > > in the presence of following witness(es): 1. > 2. > and on scrutiny of....
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.... force: AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the security deposit or by endorsing his rights under the above-written bond or both; IN THE WITNESS THEREOF these presents have been signed the day here in before written by the obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date: Place: Signature(s) of obligor(s). ..(month).. ...(year)... Accepted by me this.. ..day of... (designation of officer)for and on behalf of the President/Governor. (Signature of the Officer) 30 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 FORM GST INS-05 ORDER OF RELEASE OF GOODS/THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] from the following premise(s): Whereas the following goods and/or things were seized on > which is/are a place/places of business/premises belonging to: > > Details of goods seized: Sr. No 1 Description of goods 2 Quantity or units 3 Make/mark or model Remarks 4 5 [PARTI and since these goods are of perishable or hazardous nature and since an amount of Rs. (amount in words and digits), being an amount equivalent to the: ....
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....rily The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid and for the reasons stated therein. Copy to - Reference No : To GSTIN/ID Name Address Tax Period SCN - ARN- Signature Name Designation FORM GST DRC-05 [See rule 142(3)] Date: F.Y. Date - Date - Intimation of conclusion of proceedings This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section ―, the proceedings initiated vide the said notice are hereby concluded. Signature Name Designation PART I Copy to - - THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice 1. GSTIN 2. Name 3. Details of Show Cause Notice Reference No. Date of issue 4. Financial Year 5. Reply > 6. Documents uploaded > 7. Option for personal hearing 8. Verification- Yes No I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief an....
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....nce to recover the amount due from the >as mentioned above. Place: Date: Demand order no.: Period: FORM GST DRC - 10 [See rule 144(2)] Signature Name Designation Notice for Auction of Goods under section 79 (1) (b) of the Ordinance Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs.......... and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. 36 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 The auction will be held on auction, the sale will be stopped. [PARTI at.... AM/PM. In the event the entire amount due is paid before the date of The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/specified officer and i....
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....e extent of the amount specified in the certificate. 38 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 [PART I Also, please note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State/Central Government under section 79 of the Ordinance to the extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess, interest and penalty, whichever is less. Please note that, in case you fail to make payment in pursuance of this notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Ordinance or the rules made thereunder shall follow. Place: Date: Signature Name Designation FORM GST DRC - 14 [See rule 145(2)] Certificate of Payment to a Third Person In response to the notice issued to you in FORM GST DRC-13 bearing reference no. you have discharged your liability by making a payment of Rs. dated for the defaulter named below: GSTIN Name - Demand order no.: Reference no. of recovery: Period: Date: Date: This certificate will constitute a good and sufficient discharge of your li....
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....ance of notice, the The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/specified officer and in default of payment, the goods shall be again put up for auction and resold. Serial No. 1 Schedule (Movable) Description of goods 2 Quantity 3 Schedule (Immovable) Building No./ Floor Name of Road No. Flat No. the Premises Street Locality District /Village State PIN Code Latitude Longitude (optional) (optional) /Building 1 2 3 4 5 7 10 Place: Date: Schedule (Shares) Serial No. Name of Company Quantity 1 2 To Name & Address of District Collector Demand order no.: Reference number of recovery: Period: FORM GST DRC - 18 [See rule 155] Signature Name Designation Date: Date: PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 Certificate action under clause (e) of sub-section (1) section 79 do hereby certify that a sum of Rs. 41 has been demanded from and is payable holding GSTIN .......under > Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Ordinance. by M/s.. > The said GSTIN holder owns property/resides/carries....
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.... to pay tax and other dues by- -(date) or in this connection you are allowed to pay the tax and other dues amounting monthly instalments. to rupees in OR This has reference to your above referred application, filed under section 80 of the Ordinance. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your request for the following reasons: Reasons for rejection Place: Date: Reference No.: To Name Address Signature Name Designation FORM GST DRC - 22 [See rule 159(1)] Date: (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s (address) bearing registration number as under the > Act/ Ordinance. Proceedings have been launched against the aforesaid taxable person under section > of the said Act/ Ordinance to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a ->account in your > having account no. >; - (name) having principal place of business at ....
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....rs 5 6 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 45 In compliance of the provisions of section 88 of the Act/ Ordinance, you are hereby directed to make sufficient provision for discharge of the current and anticipated liabilities, before the final winding up of the company. Place: Date: Reference No > To GSTIN Name Signature Name Designation FORM GST DRC - 25 [See rule 161] > Address Demand Order No.: Reference number of recovery: Period: Reference No. in Appeal or Revision or any other proceeding - Continuation of Recovery Proceedings Date: Date: Date: This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs.... The Appellate /Revisional authority/Court -dated > has enhanced/reduced the dues covered by the above mentioned demand order No.. .dated... .vide order no. and the dues now stands at Rs.. .The recovery of enhanced/reduced amount of Rs.. stands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of demand after giving effect of appeal / revision is given below:....