TaxTMI 
TaxTMI 
TaxTMI 
The West Bengal Goods and Services Tax (Third Amendment) Rules, 2017.
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....n 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 expiry of one year, or such further period as may be allowed by the Com....
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....he 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 goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or....
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....t 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-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM....
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....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. Recovery from a third person.- (1)The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to i....
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.... 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 the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the b....
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....eemed 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 perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition agai....
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....er 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; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Ordinance or the Integrated Goods and Services Tax Act, 2017 or the Central Goods an....
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....r 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 such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment. (4) Where the taxable person fails to pay the amount ref....
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.... 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 offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions of the Ordinance shall apply as if no such immunity had been granted."; (ix) for "FORM GST-RFD-01, FORM ....
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....re 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 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 fur....
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.... 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 6 7 8 9 10 11 12 13 6B: Supplies made to SEZ/SEZ developer GSTIN/ UIN Invoice details Rate No. Date Value Taxable value Amount Integrated Central State/ Tax Cess Tax UT Tax Place of Amended supply value (Name of (Integrated State) Debit Note Credit Note Net Integrated Integrated Tax/ Integrated Tax/ Tax =(12/7) + Amended (If Tax) (If any) Amended (If any) 13-14 Any) 1 2 3 5 6 7 9 10 11 12 13 14 15 (GSTR-5: Table 5 and Table 8) [PART I Statement 5 Recipient of Deemed exports etc. PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 grated Tax Tax) (If Amended (If any) 7)+18-| 19 Any) (If any) GST Invoice details IN of Rate Tax- able value Amount of Tax P....
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....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 Jurisdiction (tick appropriate) Centre State/Union Territory Filed by Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Central Tax State/UT tax Integrated Tax Cess Refund Application Details Tax Interest Penalty Fees Others Total 18 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 [PARTI 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. Sanction Order No: To (GSTIN) (Name) (Address) FORM-GST-RFD-04 [See rule 91(2)] Provisional Refund Order Refund Application Reference No. (ARN). .Dated Acknowledgement No.. Dated . Date: Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Sr. No Description i. Amount of refund claimed ii.....
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....O Total Note 'T' stands Tax; ‘'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and ‘O' stands for Others * Strike out whichever is not applicable 1. I hereby sanction an amount of INR section 54) of the Ordinance /under section 56 of the Ordinance @ to M/s having GSTIN under sub-section (5) of @Strike out whichever is not applicable (a) and the amount is to be paid to the bank account specified by him in his application; (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above; (c) an amount of -rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of- -rupees is to be paid to the bank account specified by him in his application* # Strike-out whichever is not applicable. Or &2. I hereby credit an amount of INR of the Ordinance.. &3. I hereby reject an amount of INR (...) of the Ordinance. & Strike-out whichever is not applicable Date: Place: to Consumer Welfare Fund under sub-section (...) of Section (...) to M/s having GSTIN under sub-section (...) of Section Signature (DSC): Name: Designation: Office Address: 22 22 THE KO....
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....count: 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 f. IFSC g. MICR Amount 24 24 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 [PARTI 7. 8. Reference number and date of furnishing FORM GSTR-11 Verification I 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/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: FORM GST RFD-11 Signature of Authorised Signatory: Name: Designation/Status [See rule 96A] Furnishing of bond or Letter of Undertaking for export of goods or services 1. GSTIN 2. Name 3. Indicate the type of document furnished 4. Details of bond furnished Bond: Letter of Undertaking Sr. No. Reference no. of the bank guarantee Date 2 Amount Name of bank and branch 3 4 5 Note - Hard copy of the bank guarantee and bond shall be furnished....
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.... 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 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 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). Date: Place: Witnesses (1) Name and Address (2) Name and Address Signature(s) of obligor(s). Occupation Occupation Accepted by me this.. .day of (month)... ...of (year) ..... (Designation) for and on behalf of the President of India.". Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 964) To The President of India (hereinafter called the "President"), acting through the proper officer of... (address of the registered person) having Goods & hereinafter called “the undertaker(s)" day of to the President I/We Services Tax Identification Number No. including my/our respective heirs, exe....
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....ntial premises detailed herein below PART I Therefore,― THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 27 in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Ordinance, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Ordinance and rules made thereunder. OR in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Ordinance, I authorize and require you to search the above premises with such assistance as may be necessary, and if any goods or documents and/ or other things relevant to the proceedings under the Ordinance are found, to seize and produce the same forthwith before me for further action under the Ordinance and rules made thereunder. Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection/search operations, making of false statement or providing false evidence is punishable with imprisonment and/or fine under the Ordinance read with section....
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..... Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with the goods except without the previous permission of the undersigned : Sr. No 1 Descriptionof goods 2 Quantity or units 3 Make/mark or model 4 Remarks 5 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 Place: Date : Signature of the Witnesses To: 1. 2. > Name and address 29 Name and Designation of the Officer FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] Signature I. .of. ..hereinafter called “obligor(s)†am held and firmly bound to the President of India (herein- after called “the Presidentâ€) and/or the Governor of ..(State) (hereinafter called “the Governorâ€) in the sum of.. rupees to be paid to the President / the Governor for which payment will be made. I jointly and severally bind myself and my heirs/ executors/ administrators/legal representatives/successors and assigns by these presents; dated this.. .day of.. WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order numb....
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....f facts of the case (b) Grounds (c) Tax and other dues F.Y. Date Summary of Show Cause Notice Date: Act - (Amount in Rs.) Sr. No. Tax Period Act 2 Place of supply (name of State) 4 Tax / Cess Others Total 5 6 7 1 Total PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 31 Reference No: To GSTIN/ID Name Address FORM GST DRC -02 [See rule 142(1)(b)] SCN Ref. No. Statement Ref. No. Section /sub-section under which statement is being issued - (a) Brief facts of the case (b) Grounds (c) Tax and other dues Summary of Statement Date: Date: Date: (Amount in Rs.) Sr. No. Tax Period Act Place of supply (name of State) Tax/ Cess Others Total 1 2 3 4 5 7 FORM GST DRC-03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement GSTIN 1. 2. Name 3. Cause of payment >Audit, investigation, voluntary, SCN, others (specify) 4. Section under which voluntary payment is made > 5. Details of show cause notice, if payment is made within 30 days of its issue Reference No. Date of issue 6. Financial Year 7. Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act Place of Tax/Cess Int....
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....DINARY, JULY 06, 2017 [PARTI 5. Amount deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 1 2 3 4 5 6 7 8 Total Copy to - - Reference No.: FORM GST DRC - 08 [See rule 142(7)] Signature Name Designation Date: Rectification of Order Preamble > (Applicable for orders only) Particulars of original order Tax period, if any Section under which order is passed Order no. Provision assessment order no., if any ARN, if applied for rectification Date of issue Order date Date of ARN Your application for rectification of the order referred to above has been found to be satisfactory; It has come to my notice that the above said order requires rectification; Reason for rectification - > Details of demand, if any, after rectification Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest (Amount in Rs.) Penalty 1 2 3 4 5 6 7 8 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under: > To (GSTIN/ID) -Name (Address) Copy to PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 35 To FORM GST DRC - 09 [See rule 143] Particulars of defaulter - GSTIN Name - Demand order no.: Reference no. of recovery: Period: Date: Date: Order f....
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....t the following goods: Schedule (Movable Goods) Serial No. Description of goods 2 Signature Name Designation Date: Date: Quantity 3 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 Schedule (Immovable Goods) 37 State PIN Code Latitude Longitude (optional) (optional) Building No./ Floor No. Name of Road/ Locality/District Flat No. the Premises Street Village /Building 1 2 3 4 5 7 Schedule (Shares) Sr. No. 1 Name of the Company Quantity 2 3 Value 4 10 have been sold to .at. for recovery of rupees in accordance with the provisions of section CGST/IGST/CESS>> Act/ Ordinance and rules made thereunder on ..in public auction of the goods held 79(1)(b)/(d) of the > Act by > holding > who has failed to make payment of such amount; and/or It is observed that a sum of rupees is due or may become due to the said taxable person from you; or for or on account of the said person. It is observed that you hold or are likely to hold a sum of rupees You are hereby directed to pay a sum of rupees to the Government forthwith or upon the money becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Ordinance. Please note that ....
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....invalid. Serial No. 1 Schedule (Movable) Description of goods Quantity 2 3 Schedule (Immovable) Building No./ Floor No. Name of Road Flat No. the Premises Locality District State Street /Village PIN Latitude Longitude Code (optional) (optional) /Building 123456 7 8 9 10 Place: Date: Serial No. Schedule (Shares) Name of Company 2 Quantity 3 Signature Name Designation Demand order no.: FORM GST DRC - 17 [See rule 147(4)] Notice for Auction of Immovable/Movable Property under section 79(1) (d) Reference number of recovery : Date: Date: Period: 40 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 [PARTI 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 ....
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....ame of the taxable person- 2. GSTIN - 3. Period [PARTI In accordance with the provisions of section 80 of the Ordinance, I request you to allow me extension of time upto for payment of tax/ other dues or to allow me to pay such tax/other dues in reasons stated below: Demand ID -installments for Description Tax/Cess Interest Penalty Fees Others Total Reasons: - Central tax State/UT tax Integrated tax Cess Verification Upload Document 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 Authorized Signatory Name Place: Date: Reference No > To GSTIN Name Address Demand Order No. FORM GST DRC - 21 [See rule 158(2)] > Date: Date: Reference number of recovery: Period - Application Reference No. (ARN) - Date: PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 43 Order for acceptance/rejection of application for deferred payment / payment in instalments 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 ....
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....nding against the defaulting person which warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person concerned. or Please refer to the attachment of property > attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to the person concerned. Place: Signature Date: Copy to To The Liquidator/Receiver, Name of the taxable person: GSTIN: Demand order no.: Period: FORMGST DRC-24 [See rule 160] Intimation to Liquidator for recovery of amount Name Designation Date: This has reference to your letter >, giving intimation of your appointment as liquidator for the > holding >.In this connection, it is informed that the said company owes / likely to owe the following amount to the State / Central Government : Current/Anticipated Demand Act 1 Tax Interest 2 Central tax State/UT tax Integrated tax Cess (Amount in Rs.) Penalty 4 Other Dues Total Arrears 5 6 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017 45 In c....