TaxTMI 
TaxTMI 
The Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....శౠరాజపతà±à°°à°®à± THE ANDHRA PRADESH GAZETTE PUBLISHED BY AUTHORITY No.423 PART I EXTRAORDINARY AMARAVATI, WEDNESDAY, JULY 12, 2017 G.345 NOTIFICATIONS BY GOVERNMENT --X-- REVENUE DEPARTMENT (Commercial Taxes-II) THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017-NOTIFYING CERTAIN RULES AND TO AMEND CERTAIN NOTIFIED RULES. [GO.Ms.No.288, Revenue (Commercial Taxes-II), 12th July, 2017.] NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 1st day of July, 2017. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, (i) in rule 44, (a) in sub-rule (2), for the words "integrated tax and state tax", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (b) (ii) (iii) in sub-rule (6),....
X X X X Extracts X X X X
X X X X Extracts X X X X
....be furnished in place of a bond. (6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax."; in rule 103, the word 'Chief' before the word 'Commissioner; shall be omitted. in rule 117, in sub-rule (1), after the words "the amount of input tax credit", the words "of eligible duties and taxes, as defined in Explanation to subsection (2) of section 140," shall be inserted; For the rule 119, the following shall be substituted, namely; 119. "Declaration of stock held by a Principal and Job Work agent;-Every person to whom the provisions of Section 141 or sub-section 12 of Section 142 apply shall, within 90 days of the appointed day, submit a declaration electronically in form GSTR TRAN 01, specifying therein the stock of the inputs, semi-finished goods or finished goods as applicable, held by him on the appointed day." (vii) after rule 138, the following shall be added, namely:- "Chapter - XVII Inspection, Search and Seizure Inspection, search and seizure.- (1) Where the proper officer not below the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erson to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. 141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS- 05, on proof of payment. (2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Chief Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things. CHAPTER-XVIII DEMANDS AND RECOVERY 142. Notice and order for demand of amounts payable under the Act.- (1) The proper off....
X X X X Extracts X X X X
X X X X Extracts X X X X
....specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.-For the purposes of this rule, "specified officer" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. 144. Recovery by sale of goods under the control of proper officer.- (1)Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2)The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FO....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ment of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property.-(1)The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tigate the claim or objection and may postpone the sale for such time as he may deem fit. (9)The person making the claim or objection must adduce evidence to show that on the date of the order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question under attachment or distraint. (10)Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or 5 6 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11)Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fficer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16prohibiting.- (2) (a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer; (b) in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon; (c) in the case of any other movable property, the person in possession of the same from giving it to the defaulter. A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. (3) A debto....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er of the district or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.-(1)On an application filed electronically by a taxable person, in FORM GST DRC- 20,seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Chief Commissioner shall call for a report fro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the chief Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC-23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC-23. 160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Chief Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24. 161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25. 162. Chapter - XIX Offences and Penalties Procedure for com....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10", the following FORMS shall respectively be substituted, namely:- "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST- RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11". 10 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered/Casual/ Unregistered/Non-resident taxable person 1. GSTIN/Temporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From To 6. Amount of Refund Claimed: Act Tax Interest Penalty Fees Others Total Central Tax State/UT Tax Integrated Tax Cess Total 7. Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Exports of services- With payment of Tax c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated d. e. On account of assessment/provisional assessment/ appeal/ any other order i. Select the type of Order: Assessment/ Provisional Assessment/ Appeal/ Others ii. Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment Refe....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date [Part-I Signature of Authorised Signatory (Name) Designation/ Status Statement -1 (Annexure 1) Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)] No. Invoice details Date Rate Value 2 3 4 5 Taxable value 6 Amount Place of Supply Integrated Tax Central Tax 7 8 State/UT Tax 9 Cess 10 (Name of State) 11 Part A: Outward Supplies (GSTR-1: Table 4 and 5) GSTIN/UIN 1 Part B: Inward Supplies [GSTR 2: Table 3 (Matched Invoices)] July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 13 GSTIN Invoice details Rate Taxable value of supplier Amount of Tax Place of supply (Name Whether input or input service/ Capita....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d (If any) Credit Note Integrated Tax / Amended (If any) 14 16 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I Net Integrated Tax = (12/7)+13 -14 15 (GSTR-2: Table 3 and Table 6) Statement 5 Recipient of Deemed exports etc. July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 17 GSTIN Invoice details Rate Taxable Amount of Tax Place Whether Amount of ITC available Amended Debit Credit value of input or Value Note Note of supplier supply input service/ (ITC ITC ITC (Name Capital Integrated Integrated of goods (incl Tax) Tax / Integrated Tax / State) Amended Amended plant and Integrated Central State/ Cess (If Any) machinery)/ Tax Tax (If any) (If any) No Date Value Integrated Central State/ CESS tax Tax UT Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Ineligible UT for ITC Tax 19 Statement 6: Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa Order Details (issued in pursuance of Section 77 (1) and (2), if any: 18 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I Order No: Order Date: GSTIN/ UIN Details of invoice cove....
X X X X Extracts X X X X
X X X X Extracts X X X X
....an 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. 22 ANDHRA PRADESH GAZETTE EXTRAORDINARY Sanction Order No: To (GSTIN) (Name) (Address) [Part-I FORM-GST-RFD-04 [See rule 91(2)] Date: Provisional Refund Order Refund Application Reference No. (ARN). .... Dated. ....... Acknowledgement No. Dated Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Date: Place: Sr. Description No tax Central State /UT Integrated Tax Tax Cess Amount of refund i. claimed 10% of the amount ii. claimed as refund (to be sanctioned later) Balance amount (i-ii) iii. Amount of refund iv. sanctioned Bank Details Bank Account No. as per V. application Name of the Bank vi. Address of the Bank vii. /Branch IFSC viii. MICR ix. Signature (DSC): Name: Designation: Office Address: July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 23 Payment Advice No: - FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] To PAO/ Treasury/RBI/ Bank Refun....
X X X X Extracts X X X X
X X X X Extracts X X X X
....D No.) (Name) (Address) Acknowledgement No. Dated.. Order for Complete adjustment of sanctioned Refund Part-A Sir/Madam, With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. ii. Net Refund Sanctioned on Provisional Basis (Order No...date) Refund amount inadmissible rejected iii. > Refund admissible (i-ii-iii) iv. V. Refund adjusted against outstanding demand (as per order no.) under existing law or under this law.. Demand Order No...... date...... Balance amount of refund vi. Integrated Central State/UT Cess Tax Tax Tax Nil Nil Nil 27 I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under sub-section (...) of Section (...) of the Act. OR Part-B Order for withholding the refund 28 ANDHRA PRADESH GAZETTE EXTRAORDINARY This has refe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l be furnished to the jurisdictional officer. 5. Declaration - 5 (i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) (iii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services. Signature of Authorized Signatory Name Designation/Status Date [Part-I July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY Bond for export of goods or services without payment of integrated tax (See rule 96-A) 31 I/We.................of.. _, hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of .rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these....
X X X X Extracts X X X X
X X X X Extracts X X X X
....our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this day of ..... to the President (a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of rule 96A; (b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or services; (c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment. I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested. IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s) Signature(s) of undertaker(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place Accepted by me this........ ...day of. Occupation Occupation (month).. (year) ...of (Designation) for and on....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dian Penal Code. Given under my hand & seal this ...... day(s). day of .... (month) 20.... (year). Valid for ........ Seal Place Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (i) (ii) July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 35 FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section at __ AM/PM in the following premise(s): 67 was conducted by me on > which is/are a place/places of business/premises belonging to: > > in the presence of following witness(es): 1. > 2. > and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certaingoods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y bind myself and myheirs/ executors/ administrators/legal representatives/successors and assigns by these presents; datedthis day of ................ WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number _ dated having value ...rupees involving an amount of tax of. .rupees and a security of rupees. On my request the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value ..rupees against which cash/bank guarantee has been furnished in favour of the President/ Governor; and WHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act. And if all taxes, interest, penalty, fine and other lawful chargesdemanded by the proper officer are duly paid within ten days ofthe date of demand thereof being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of thiscondition, the same shall be in full force: AND the President/Governor shall, at his option, be competent to make good ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7 Total 43 44 ANDHRA PRADESH GAZETTE EXTRAORDINARY 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 1. GSTIN 2. Name 3. Cause of payment > Section under which voluntary payment Audit, investigation, voluntary, SCN, others (specify) > 4. is made 5. Details of show cause notice, if Reference No. Date of issue payment is made within 30 days of its issue 6. 7. Financial Year Details of payment made including interest and penalty, if applicable [Part-I (Amount in Rs.) Sr. No. Tax Period Act Place of supply (POS) Tax/ Interest Cess Penalty, if applicable Total Ledger Debit Date of utilised entry debit (Cash/ no. entry Credit) 2 3 4 5 6 7 8 9 10 11 8. Reasons, if any - > 9. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Designation / Status Date - July 12, 2017] Reference No: To ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 04 [See rule ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Section under which order is passed Order no. Date of issue Provision assessment order Order date no., if any ARN, if applied for Date of ARN Date: rectification Your application for rectification of the orderreferred toabove has been found to be satisfactory; It has come to my noticethat 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 Copy to - > (GSTIN/ID) --Name (Address) 49 50 50 To ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 09 [See rule 143] Particulars of defaulter - GSTIN- Name - Demand order no.: Reference no. of recovery: Period: Date: Date: [Part-I Order for recovery through specified officer under section 79 Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....: Schedule (Movable Goods) Description of goods 2 Quantity 3 Building Floor No./ No. Flat No. Schedule (Immovable Goods) Name of Road Localit Distric Stat PIN y/ the Premises Stree Villag e Latitude Longitude Code (optional) (optional) 12 Building 4 $678910 Schedule (Shares) Sr. No. Name of the Company Quantity Value 1 2 3 4 have been sold to ..at.. .......in public auction of the goods held for recovery of rupees in accordance with the provisions of section 79(1)(b)/(d) of the > Act and rules made thereunder on --------- and the said..... (Purchaser) has been declared to be the purchaser of the said goods at the time of sale. The sale price of the said goods was received on.. The sale was confirmed on.. Place: Date: Signature Name Designation 53 54 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I To The FORM GST DRC - 13 [See rule 145(1)] Notice to a third person under section 79(1) (c) Particulars of defaulter - GSTIN- Name - Demand order no.: Reference no. of recovery: Period: Date: Date: Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by > holding > who ha....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to inform youthat as per the decree obtained in your Court on the day of .... 20....... by of 20..., a sum of rupees liable to pay a sum of rupees ....(name of defaulter) in Suit No. is payable to the said person. However, the said person is under the provisions of the> Act vide order number You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above. Place: Date: Proper Officer/ Specified Officer July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY To GSTIN- Name - Address - Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 16 [See rule 147(1) & 151(1)] Date: Date: Notice for attachment and sale of immovable/movable goods/shares under section 79 Whereas you have failed to pay the amount of Rs, being the arrears of tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act. The immovable goods mentioned in the Table below are, therefore, attached and will be sold for the recovery of the said amount. You are hereby prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....155] Date: Date: Certificate action under clause (e) of sub-section (1) section 79 61 I...... do hereby certify that a sum of Rs....... has been demanded from and is payable by M/s holding GSTIN .......under > Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. > The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: - > You are requested to take early steps to realise the sum of rupees defaulter as if it were an arrear of land revenue. Place: Date: Signature Name Designation from the said 62 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I FORM GST DRC - 19 [See rule 156] To, Magistrate, > Demand order no.: Reference number of recovery: Period: Date: Date: Application to the Magistrate for Recovery as Fine --- A sum of Rs. >is recoverable from > holding > on account of tax, interest and penalty payable under the provisions of the Act. You are requestedto kindly recover such amount in accordance with the provisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to inform that M/s ----- (name) having principal place of business at ---(address) bearing registration number as --- (GSTIN/ID), PAN a registered taxable person under the > Act. Proceedingshave been launched against the aforesaid taxable person under section > of the said Act 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. >; or property located at . In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I ----- (name), (designation), hereby provisionally attach the aforesaid account/property. No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department. Copy to- Signature Name Designation 66 Reference No.: To ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 23 [See rule 159(3), 159(5) & 159(6)] Name....
X X X X Extracts X X X X
X X X X Extracts X X X X
....table below on payment compounding amount indicated in column (3): Sr. No. (1) Offence (2) Compounding amount (Rs.) (3) Note: In case the offence committed by the taxable person falls in more than one category specified in Column (2), the compounding amount shall be the amount specified in column (3), which is the maximum of the amounts specified against the categories in which the offence sought to be compounded can be categorized. You are hereby directed to pay the aforesaid compounding amount by (date) and on payment of the compounding amount, you will be granted immunity from prosecution for the offences listed in column (2) of the aforesaid table. or our application is hereby rejected. ---X--- Signature Name Designation Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government. Published and Uploaded by the Commissioner of Printing, Government of Andhra Pradesh at Government Regional Press, Vijayawada, www.ap.egazette.cgg.gov.in REVENUE DEPARTMENT (Commercial Taxes-II) THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017-NOTIFYING CERTAIN RULES AND TO AMEND CERTAIN NOTIFIED RULES. [GO.Ms.No.288, Revenue (Commercial Taxes-II), 12th July, 2017.] ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79. (4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule (3) shall be restored immediately when the registered person pays the amount due. (5) The Chief Commissioner, by way of notification, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond. (6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax."; in rule 103, the word 'Chief' before the word 'Commissioner; shall be omitted. in rule 117, in sub-rule (1), after the words "the amount of input tax credit", the words "of eligible d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by the person from whom such goods or documents or books or things are seized. 3 140. Bond and security for release of seized goods.-(1)The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the "applicable tax" shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. 141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ection (9) of section 74 or sub- section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6)The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. 143. Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as "the defaulter") to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.-For the purposes of this rule, "specified officer" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Centra....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as "the third person"), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2)Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged. July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 146. Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property.-(1)The proper officer shall prepare a list of movable and immovable property belonging to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. (9)The person making the claim or objection must adduce evidence to show that on the date of the order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question under attachment or distraint. (10)Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim or objection, such pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o 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 against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16prohibiting.- (2) (a) in the case of a debt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a defaulter shall,- (a) (b) first, be appropriated against the administrative cost of the recovery process; next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017or any of the State Goods and Services Tax Act, 2017and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rity 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 referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Chief Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the chief Commissioner may, after affording an opportunity of being heard to the person filing the objection, re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nding 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 Chief 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 the Act shall apply as if no such immunity had been granted."; (viii) for "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10", the following FORMS shall respectively be substituted, namely:- "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST- RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11". 10 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered/Casual/ Unregistered/Non-resident taxable ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....il rated or fully exempt supplies. Signature Name - Designation / Status ப 11 12 ANDHRA PRADESH GAZETTE EXTRAORDINARY 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 clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been....
X X X X Extracts X X X X
X X X X Extracts X X X X
....TIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Amended Value (Integrated Tax) Debit Note Integrated Tax / Credit Note Integrated Tax / Net Integrated Tax Amended Amended (If any) = (10/9)+11 -12 (If Any) No. Date Value No Date Rate 1 2 3 4 5 6 7 Taxable Amt. Value 8 Amt. (If any) Amt. Amt. Amt. 9 10 11 12 13 6B: Supplies made to SEZ/ SEZ developer (GSTR-5: Table 5 and Table 8) GSTIN/ UIN No. Invoice details Date Rate Taxable Value value Integrated Amount Central State / Cess Supply Tax Tax UT (Name Tax of State) 1 2 3 4 5 6 7 8 9 10 11 Place of Amended Value (Integrated Tax) (If Any) 12 Debit Note Integrated Tax / 13 Amended (If any) Credit Note Integrated Tax / Amended (If any) 14 16 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I Net Integrated Tax = (12/7)+13 -14 15 (GSTR-2: Table 3 and Table 6) Statement 5 Recipient of Deemed exports etc. July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 17 GSTIN Invoice details Rate Taxable value Amount of Tax Place Whether Amount of ITC available Amended Debit Credit of input or Value No....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 21 FORM-GST-RFD-02 [See rules90(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 Total Refund Application Details Tax Interest Penalty Fees Others Total Note 1: The status of the application can be viewed by entering ARN through Track Application Status" on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature. 22 ANDHRA PRADESH GAZETTE EXTRAORDINARY Sanction Order No: To (GSTIN) (Name) (Address) [Part-I FORM-GST-RFD-04 [See rule 91(2)] Date: Provisional Refund Order Refund Application Reference No. (ARN). .... Dated. ....... Acknowledgement No. Dated Sir/....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 &3. I hereby reject an amount of INR & Strike-out whichever is not applicable to Consumer Welfare Fund under sub-section (...) of Section (...) of the Act.. to M/s having GSTIN under sub-section (...) of Section (...) of the Act. 25 Date: Place: Signature (DSC): Name: Designation: Office Address: 46 26 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM-GST-RFD-07 Reference No. To [See rule 92(1), 92(2) & 96(6)] Date: (GSTIN/UIN/Temp. ID No.) (Name) (Address) Acknowledgement No. Dated.. Order for Complete adjustment of sanctioned Refund Part-A Sir/Madam, With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Amount of Refund claimed i. ii. Net Refund Sanction....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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: Signatory: Place: Signature of Authorised Name: Designation/Status 30 ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST RFD-11 [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 Amount Name of bank and branch 2 3 4 - Note Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - 5 (i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) (iii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty to invoke the bank guarantee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se 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 Accepted by me this.. ..day of. Occupation Occupation (month).. ...of. for and on behalf of the President of India.". (year) (Designation) 32 ANDHRA PRADESH GAZETTE EXTRAORDINARY Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96-A) To The President of India (hereinafter called the "President"), acting through the proper officer [Part-I I/We of.. Services Tax Identification Number No....... (address of the registered person) having Goods & hereinafter called "the undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this day of ..... to the President (a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of rule 96A; (b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may 34 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I be necessary, and if any goods or documents and/or other things relevant to the proceedings under the Actare found, to seize and produce the same forthwith before me for further action under the Act 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 Act read with section 179, 181, 191 and 418 of the Indian Penal Code. Given under my hand & seal this ...... day(s). day of .... (month) 20.... (year). Valid for ........ Seal Place Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (i) (ii) July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 35 FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 Place: Date: Name and Designation of the Officer 38 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I Signature of the Witnesses 1. 2. To: > Name and address Signature July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 39 FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] I..........................hereinafter called "obligor(s)" am held andfirmly bound to the President of India (hereinafter called "the President") and/or the Governor of ..(State) (hereinafter called "the Governor") inthe sum of.............................rupees to be paid to the President the Governor for whichpayment will be made. I jointly and severally bind myself and myheirs/ executors/ administrators/legal representatives/successors and assigns by these presents; datedthis day of ................ WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number _ dated having value ...rupees involving an amount of tax of. .rupees and a security of rupees. On my request the goods have been permitted to be released provisionally by the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. Date Summary of Show Cause Notice (a) Brief facts of the case (b) Grounds (c) Tax and other dues Date: Act - [Part-I Sr. Tax Act No. Period Place of supply (name of Tax / (Amount in Rs.) Others Total Cess State) 1 2 3 4 5 6 7 Total July 12, 2017] Reference No: To ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC -02 [See rule 142(1)(b)] GSTIN/ID Name Address SCN Ref. No. Statement Ref. No. ---- Date - Date - Section /sub-section under which statement is being issued - Summary of Statement (a) Brief facts of the case (b) Grounds (c) Tax and other dues Date: (Amount in Rs.) Sr. Tax Act Place of Tax/ Others Total No. Period supply Cess (name of State) 1 2 3 4 5 6 7 Total 43 44 ANDHRA PRADESH GAZETTE EXTRAORDINARY 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 1. GSTIN 2. Name 3. Cause of payment > Section under which voluntary payment Audit, investigation, voluntary, SCN, others (specify) > 4. is made 5. Details of show cause notice, if Reference No. Date of issue payment is made within 30 days ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Issues involved -> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services Sr. No. HSN 4. Details of demand - Description (Amount in Rs.) Sr. Tax Turnover Place of supply Act Tax/ Cess Interest Penalty No. rate 12345678 5. Amount deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 1 2 3 4 5 6 7 8 Copy to Signature Name Designation [Part-I July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 08 Reference No.: [See rule 142(7)] Rectification of Order Preamble > (Applicable for orders only) Particulars of original order Tax period, if any Section under which order is passed Order no. Date of issue Provision assessment order Order date no., if any ARN, if applied for Date of ARN Date: rectification Your application for rectification of the orderreferred toabove has been found to be satisfactory; It has come to my noticethat the above said order requires rectification; Reason for rectification - >> Details of demand, if any, after rectification Sr. No. Tax rate Turnover ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... [See rule 144(5) & 147(12)] Notice to successful bidder [Part-I Please refer to Public Auction Reference no. dated On the basis of auction conducted on instant case. you have been found to be a successful bidder in the You are hereby, required to make payment of Rs. within a period of 15 days from the date of auction. The possession of the goods shall be transferred to you after you have made the full payment of the bid amount. Place: Date: Signature Name Designation July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 12 [See rule 144(5) & 147(12] Demand order no.: Reference no. of recovery: Period: Sale Certificate This is to certify that the following goods: Sr. No. 1 Date: Date: Schedule (Movable Goods) Description of goods 2 Quantity 3 Schedule (Immovable Goods) Building No./ Floor No. Name of Road Localit Distric the y/ t Premises Stree Villag e Stat PIN Latitude Longitude Code (optional) (optional) Flat No. 12 Building 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity Value 1 2 3 4 have been sold to ..at.. ........in public auction of the goods held for recovery of rupees in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on 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 liability to above mentioned defaulter to the extent of the amount specified in the certificate. Place: Date: Signature Name Designation 56 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE To The Magistrate /Judge of the Court of... Demand order no.: Date: Period Sir/Ma'am, This is to inform youthat as per the decree obtained in your Court on the day of ………..(name of defaulter) in Suit No. .... 20....... by of 20..., a sum of rupees liable to pay a sum of rupees is payable to the said person. However, the said person is under the provisions of the> Act vide order number ----- dated ----- You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverab....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ons of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule (Movable) Sr. No. 1 Description of goods 2 Quantity 3 Schedule (Immovable) Building No./ Floor No. Name of the الا Road Localit District Stat / e PIN Code Latitude Longitude (optiona (optional) Flat No. Premises Stree Village 1) /Building t 12345678910 59 60 60 ANDHRA PRADESH GAZETTE EXTRAORDINARY Sr. No. 1 Schedule (Shares) Name of the Company 2 Quantity 3 [Part-I Place: Date: Signature Name Designation July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 61 FORM GST DRC - 18 [See rule 155] To Name & Address of District Collector Demand order no.: Reference number of recovery: Period: Date: Date: Certificate action under clause (e) of sub-section (1) section 79 I...... do hereby certify that a sum of Rs....... has been demanded from and is payable by M/s holding GSTIN .......under > Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. > The said GSTIN holder owns property/resides/carries on business in your juri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and other dues by (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees - -in-monthly instalments. OR This has reference to your above referred application, filed under section 80 of the Act. 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: Signature Name Designation July 12, 2017] Reference No.: To ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 22 [See rule 159(1)] Date: 65 Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) -- is Provisional attachment of property under section83 It is to inform that M/s ----- (name) having principal place of business at ---(address) bearing registration number as --- (GSTIN/ID), PAN a registered taxable person under the > Act. Proceedingshave been launched against the aforesaid taxable person under section > of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to....