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The Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
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....à±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), for the words and letters "IGST and CGST", the words "central tax, State....
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....ero-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 rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes o....
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....all 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 officer shall serve, along with the (a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electroni....
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....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 FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale. (3)The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice re....
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....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 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 proper officer to that effect. (3)Where the property subject to the attachment or distraint under sub-rule ....
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....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, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. (12)The proper officer shall issue a notice to the successful bidder in ....
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.... 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 debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. July 12, 2017] 152. ANDHRA PRADESH GAZETTE EXTRAORDINARY Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any co....
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....lication 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 from the jurisdictional officer about the financial ability of the taxable person to pay the said amount. (2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding tw....
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....on 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 compounding of offences.-(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Chief Commissioner for compounding of an offence. (2) On receipt of the application, the Chief Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may....
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..... 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 Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports (Select the type of supplier/recipient) 1. Supplies to SEZ Unit 2. Supplies to SEZ Developer 3. Recipient of Deemed Exports July 12, 2017] g. ANDHRA PRADESH GAZETTE EXTRAORDINARY Refund of accumulated ITC on accoun....
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....ype: 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/ Capital goods (incl plant and Amount of ITC available Integrated Tax Central Tax State/ Cess UT Tax No Date Value Integrated Central State/ CESS of State) tax UT Tax machinery)/ Ineligible for ITC Tax 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Note-The data shall be auto-populated from GSTR-1 and GSTR-2. Statement-2 14 ANDHRA PRADESH GAZETTE EXTRAORDINARY 1. GSTIN Invoice details Integrated Tax BRC/ FIRC of recipien SAC No. Date Value Rate t Taxable value Amt. Date No. Amended Value (Integrated Tax) (If Any) Debit Note Credit Note Integrated Tax/ Amended / Amended (If any) Integrated Tax Net Integrated Tax = (11/8)+12-13 1 2 3 4 6 7 8 10 11 (If any) 1....
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....ate 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 covering transaction considered as intra-State / inter-State transaction earlier Transaction which were held inter State / intra-State supply subsequently Name Invoice details Integrated Central (in case B2C) Tax Tax State/ UT Cess Place of Supply Tax Integrated Central State/ UT Cess Place of Supply (only if different from Tax Tax Tax (only if different from the location the location No. Date Value Taxable Amt Amt Amt Amtof recipient) Amt Amt Amt Amt of recipient) Value 1 2 3 4 5 9 7 8 9 10 11 12 13 14 15 Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment of tax (In case of taxpayer who filed last return GSTR-3-table 12) Sr. No. Tax period Reference no. of return Date of filing return 1 2 3 4 Statement 7: Integrated Tax 5 Tax Payable Central Tax State/ UTTax Cess 6 7 8 July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 19 20 20 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I Annexure-2 Certificate This is to certify that in respect of t....
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..../ Bank Refund Sanction Order No. Order Date....... GSTIN/UIN/Temporary ID Dated Refund Sanction/Rejection Order This has reference to your above mentioned application for refund filed under section 54 of the Act*/ 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 24 24 ANDHRA PRADESH GAZETTE EXTRAORDINARY Description Integrated Tax Central Tax State/ UT tax Cess T I P F O Total T P FO Total T I P F O Total TIPF 0 Total 1. Amount of refund/interest* [Part-I claimed 2. Refund sanctioned on provisional basis (Order No....date) (if applicable) 3. Refund amount > inadmissible 4. Gross amount to be paid (1-2-3) 5. Amount adjusted against outstanding demand (if any) under the existing law or under the Act. Demand Order No...... date. Act Period 6. Net amount to be paid 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 July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY &1. I hereby sanction an amount of INR to M/s having GSTIN _under....
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....und sanctioned to you has been withheld due to the following reasons: Refund Order No.: Date of issuance of Order: Sr. Refund Calculation No. Integrated Central Tax Tax State/UT Tax Cess Amount of Refund Sanctioned i. Amount of Refund Withheld ii. Amount of Refund Allowed iii. 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 Act. Date: Place: Signature (DSC): Name: Designation: Office Address: [Part-I July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 29 29 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. Details of Bank Account: 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 7. Reference numbe....
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....esires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; of..... AND WHEREAS the Chief 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 such guarantee by depositing with the Chief 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 date of demand thereof being made in writing by the said officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President 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-wri....
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....g to supply of goods and/or services ☠has suppressed transactions relating to the stock of goods in hand, ☠has claimed refund in excess of his entitlement under the Act has claimed input tax credit in excess of his entitlement under the Act has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act; OR B.M/s. ☠ח 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 taxhave been stored has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act. C. OR ☠goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the business/residential premises detailed herein below Therefore,― in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, 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 proceeding....
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.... the goods or things except with the previous permission of the undersigned. Place: Date: Signature of the Witnesses Sr. No. To: 1. 2. > Name and Designation of the Officer Name and address Signature July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] 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 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 certain goods 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 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: 37 Sr. No Description of goods Quantity or un....
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....icer) July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on from the following premise(s): > 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 Make/mark or model Remarks 3 4 5 41 and since these goods are of perishable or hazardous nature and since an amount of Rs. amount equivalent to the: â˜ ã… market price of such goods or things (amount in words and digits), being an the amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above mentioned goods be released forthwith. Place: Date: To: > Name and Designation of the Officer 42 Reference No: To ANDHRA PRADESH GAZETTE EXTRAORDINARY GSTIN/ID Name Address Tax Period FORM GST DRC - 01 [See rule 142(1)] F.Y.. Section / sub-section under which SCN is being issued - SCN Reference No. 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 (na....
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....s initiated vide the said notice are hereby concluded. Copy to -- Signature Name Designation July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice 1. GSTIN 2. Name 3. Details of Show Cause Notice 4. Financial Year 5. Reply > 6. Documents uploaded > Reference Date of issue No. 7. Option for personal hearing Yes No 8. Verification- 47 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 - 48 48 ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 07 [See rule 142(5)] Summary of the order 1. Details of order (a) Order no. (b) Order date (c) Tax period - 2. 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 - Description [Part-I 4. Details of demand (Amount in Rs.) Sr. Tax Turnover Place of supply Act Tax/ Cess Interest Penalty No. rate 12345678 5. Amount deposited Sr. No. Tax Period....
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....lities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot. The auction will be held on at.... AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped. 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. Place: Date: Schedule Serial No. Description of goods Quantity 1 2 3 Signature Name Designation 51 52 To, ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 11 [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 ....
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....tent 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 Act or the rules made thereunder shall follow. Signature Name Designation Place: Date: July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 55 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 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: P....
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....those specified in the Schedule against each lot. on... In the absence of any order of postponement, the auction will be held ....(date) at.... ..A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be cancelled. 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. 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 FORM GST DRC - 18 To Name & Address of District Collector Demand order no.: Reference number of recovery: Period: [See rule 155] Date: Date: Certificate action under clause (e) of sub-section (1) section 79 61 I...... do hereby certify that a sum of Rs.......
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....ction 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and in this connection, you are allowed to pay tax 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 A....
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....t in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess In compliance of the provisions of section 88 of the Act, 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: Name Designation 80 68 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I Reference No > Date >> FORM GST DRC - 25 [See rule 161] To GSTIN Name Address Demand Order No.: Date: Reference number of recovery: Date: Period: Reference No. in Appeal or Revision or any other proceeding - Date: Continuation of Recovery Proceedings > I am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of the offences stated in column (2) of the 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....
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....HRA PRADESH GAZETTE EXTRAORDINARY (a) [Part-I 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 Chief Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically 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 Lette....
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....ds or things except with the previous permission of such officer. July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY (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, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed 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....
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....n 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 ANDHRA PRADESH GAZETTE EXTRAORDINARY [Part-I (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 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 ....
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....n 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 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....
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....d 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 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 tha....
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..... (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 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 ne....
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....nts 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) (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 Commissi....
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.... Provisional attachment of property.-(1) Where the Chief 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 Chief 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 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 adjuste....
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.... 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 Chief 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 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 s....
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....imed 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 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. Verifi....
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....per (GSTR-1: Table 6B and Table 9) GSTIN 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 Note Note of supplier supply input (ITC ITC ITC service/ (Name Capital of State) goods (incl ....
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....efund 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/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 la....
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....er 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 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....
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....ond: 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 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 severa....
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....e 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 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 Oc....
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.... 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 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 goods Quantity or units Make/mark o....
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................. 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 all thelosses 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 thes....
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....rs (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 142(2)] GSTIN/ID Name Address Tax Period ARN - F.Y. Date - Date: 45 Acknowledgement of acceptance of payment made voluntarily 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- Signature Name Designation 46 Reference No: To ANDHRA PRADESH GAZETTE EXTRAORDINARY GSTIN/ID Name Addr....
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....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 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 the table below: (Amount in Rs.) Act 1 Tax/Cess Interest Penalty Others Total 2 3 4 5 6 Integrated tax Central tax State/UT tax Cess Total > You are, hereby, required under the provisions of section 79 of the > Actto recover the amount due from the >as mentioned above. Place: Date: Signature Name Designation July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Period: Date: Whereas an order has been made by me for sale of the attached or distrained goods s....
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....oods 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 has failed to make payment of such amount; and/or It is observed that a sum of rupees person from you; or is due or may become due to the said taxable It is observed that you hold or are likely to hold a sum of rupees the said person. for or on account of to the Government forthwith or upon You are hereby directed to pay a sum of rupees 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 Act. Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have been made under the authority of the said taxable person and the certificate from the government in FORM GST DRC 14 will cons....
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....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 shall be invalid. Schedule (Movable) Sr. No. 1 Description of goods 2 Quantity 3 Schedule (Immovable) Building No./ Floor No. Name of Road Localit District Stat the y/ e PIN Code Latitude Longitude (optiona (optional) Flat No. Premises Stree Village "D) 1 2 3 4 5 6 7 8 9 10 57 58 Place: Date: ANDHRA PRADESH GAZETTE EXTRAORDINARY Schedule (Shares) Sr. No. Name of the Company 1 2 Quantity 3 [Part-I Signature Name Designation July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 17 [See rule 147(4)] Notice for Auction of Immovable/Movable Property under section 79(1) (d) Demand order no.: Reference number of recovery: Period: Date: 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....
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....t 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 Magistrate. Details of Amount Description Central tax State/UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Place: Date: Signature Name Designation July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 63 FORM GST DRC - 20 [See rule 158(1)] Application for Deferred Payment/ Payment in Instalments 1. Name of the taxable person- 2. GSTIN - 3. Period In accordance with the provisions of section 80 of the Act, 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 -------instalments for reasons stated below: Demand ID Description Tax/Cess Interest Penalty Fees Others Total Reasons: - Central tax State/UT tax Integrated tax CESS Upload Document Verification I hereby solemnly affirm and declare that the information given here in above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of Authorized....
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....66 Reference No.: To ANDHRA PRADESH GAZETTE EXTRAORDINARY FORM GST DRC - 23 [See rule 159(3), 159(5) & 159(6)] Name Address Date: [Part-I (Bank/Post Office/Financial Institution/Immovable property registering authority) Order reference No. - Date - Restoration of provisionally attached property / bank account under section83 Please refer to the attachment of > account in your> having account no. >, 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 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. Copy to - Signature Name Designation July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY 67 FORMGST DRC-24 [See rule 1....