TaxTMI 
TaxTMI 
THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....e words "central tax, state tax, union territory tax and integrated tax" shall be substituted; (b) in sub-rule (6), for the words and letters "IGST and CGST", the words "central tax, state tax, union territory tax and integrated tax" shall be substituted. Amendment of rule 96 3. In the said rules, in rule 96, for the words, figures and letters "FORM GSTR 3", wherever occurring the words, letters and figures "FORM GSTR-3 or FORM GSTR-3B, as the case may be;" shall be substituted. Insertation of new rule 96A 4. In the said rules, after rule 96, the following rule shall be inserted, namely:- "96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of - (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the go....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... or (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; (b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....yment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lac....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....our, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation of such application. (3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n account of supplies made to SEZ unit/ SEZ Developer 11 8. h. i. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa j. Excess payment of tax, if any k. Any other (specify) Details of Bank Account (to be auto populated from RC in case of registered taxpayer) a. Bank Account Number b. Name of the Bank C. Bank Account Type d. Name of account holder e. Address of Bank Branch : f. IFSC g. MICR 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No ☠DECLARATION I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation/Status DECLARATION I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dit Note Integrated Tax / Amended (If any) Integrated Tax / Amended (If any) Net Integrated Tax = (11/8)+12-13 1 2 3 4 5 6 7 8 9 10 11 12 13 14 6A. Exports BRC/FIRC details are mandatory- in case of services 14 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR-1: Table 6A) Statement-3 GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax EGM Details BRC/FIRC No. Date Value Goods/ Services HSN/ SAC UQC QTY No. Date Port Code Rate Taxable Amt. value Ref No. Date No. Date (G/S) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 6A. Exports Note - 1. Shipping Bill and ECM are mandatory; in case of goods. 2. BRC/ FIRC details are mandatory- in case of Services 15 Statement 4 Supplies to SEZ/ SEZ developer Refund Type: On account of supplies made to SEZ unit/ SEZ Developer (GSTR-1: Table 6B and Table 9) GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Amended Value (Integrated Tax) (If Any) No. Date Value No Date Rate 1 2 3 4 5 6 7 Taxable Amt. Value 8 Amt. Debit Note Integrated Tax / Amended (If any) Amt. Cr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f filing return Tax Payable Integrated Tax Central Tax State/UTTax Cess 1 2 3 4 5 078 19 Annexure-2 Certificate This is to certify that in respect of the refund amounting to INR > (in words) claimed by M/s (Applicant's Name) GSTIN/ Temporary ID------- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. 20 20 FORM-GST-RFD-02 [See rules 90(1), 90(2) and 95(2)] Acknowledgment Your application for refund is hereby acknowledged against Acknowledgement Number Date of Acknowledgement GSTIN/UIN/Temporary ID, if applicable Applicant's Name Form No. Form Description Jurisdiction (tick appropriate) : Centre Filed by State/ Union Territory: Tax Period Date and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on refund*. > Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows: *Strike out whichever is not applicable Description Integrated Tax Central Tax State/UT tax 1. Amount of refund/interest* claimed 2. Refund sanctioned on provisional basis (Order No....date) (if 24 24 Cess TIPFO Total TIPFO Total TIPFO Total TIPFO Total 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 & 1. I hereby sanction an amount of INR to M/s Strike out whichever is not applicable having GSTIN _under sub-section (5) of section 54) of the Act/under section 56 of the Act (a) and the amount is to be paid to the bank account specified by him in his application; (b) the amount is to be adjusted towards recovery of arrears as specified at serial number....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y, 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: 28 Signature (DSC): Name: Designation: Office Address: FORM GST RFD-10 [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. 1. UIN 2. Name : 3. Address 4. Tax Period (Quarter) : From To 5. Amount of Refund Claim : 6. Central Tax State /UT Tax Integrated Tax Cess Total Details of Bank Account: 7. 8. I 29 29 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 Reference number and date of furnishing FORM GSTR-11 Verification as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified age....
X X X X Extracts X X X X
X X X X Extracts X X X X
....such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned; The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export of goods or services, and rules made thereunder; AND if the relevant and specific goods or services are duly exported; AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the 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-written bond or both; I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). D....
X X X X Extracts X X X X
X X X X Extracts X X X X
....has claimed refund 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. ☠is engaged in the business of transporting goods that have escaped payment of tax is an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of tax have been stored has kept accounts or goods in such a manner as is likely to cause evasion of 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 33 333 documents and/or any other things relevant to the proceedings under the said Act and rules made thereunder. ☠OR in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on // at AM/PM in the following premise(s): > 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: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 Place: Date: 37 Name and Designation of the Officer 38 38 2. Signature of the Witnesses 1. To: > Name and address Signature I.................of. FORM GST INS-04 BOND FOR RE....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oods seized: Sr. No 1 Description of goods 2 Quantity or units Make/mark or model Remarks 3 4 5 and since these goods are of perishable or hazardous nature and since an amount of Rs. amount equivalent to the: 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: > 41 Name and Designation of the Officer Reference No: To 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 42 42 Date: Act - (Amount in Rs.) Sr. Tax Act Place of Tax / Others Total No. Period supply Cess (name of State) 1 2 3 4 5 7 Total Reference No: To GSTIN/ID Name Address SCN Ref. No. FORM GST DRC -02 [See rule 142(1)(b)] Statement Ref. No. Date - Date - Date: Section /sub-section under which statement is being issued - Summary of Statement (a) B....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Yes 8. Verification- I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 47 Signature of Authorized Signatory Name Designation/Status Date - 1. Details of order FORM GST DRC - 07 [See rule 142(5)] Summary of the 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. 4. Details of demand HSN Description (Amount in Rs.) Sr. No. Tax Turnover Place of supply Act Tax/Cess Interest Penalty rate 12345678 5. Amount deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 48 48 1 2 3 4 5 6 7 8 Total Copy to- Signature Name Designation Reference No.: FORM GST DRC - 08 [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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fied officer and in default of payment, the goods shall be again put up for auction and resold. Place: Date: 51 Schedule Serial No. Description of goods Quantity 1 2 3 Signature Name Designation To, FORM GST DRC - 11 [See rule 144(5) & 147(12)] Notice to successful bidder dated On the basis you have been found to be a successful bidder in the Please refer to Public Auction Reference no. of auction conducted on instant case. You are hereby, required to make payment of Rs. from the date of auction. within a period of 15 days The possession of the goods shall be transferred to you after you have made the full payment of the bid amount. Place: Date: 52 42 Signature Name Designation Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 12 [See rule 144(5) & 147(12] 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. Flat No. Name of Road Localit Distric Stat the y/ t Premises Stree Villag e PIN Latitude Longitude Code (optional) (optional) 1 2 /Building 3 t e 4 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 55 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. of Rs. dated " you have discharged your liability by making a payment 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 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 you that 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Schedule (Movable) Sr. No. 1 Description of goods 2 Schedule (Immovable) Building No./ Floor No. Flat No. y/ Stree Village Name of Road Localit District Stat the Premises e /Building t 1 2 3 4 5 6 IN 59 Quantity 3 PIN Latitude Longitude Code (optiona (optional) 1) 7 8 9 10 Place: Date: Schedule (Shares) Sr. No. 1 Name of the Company 2 Quantity 3 60 60 Signature Name Designation FORM GST DRC - 18 [See rule 155] Το 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 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: 61 Signature Name Designation fr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sons: Reasons for rejection Place: Date: Signature Name Designation 64 65 69 Reference No.: To FORM GST DRC - 22 [See rule 159(1)] Date: Name Address (Bank/Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s (name) having principal place of business at -- ----(address) bearing registration number as (GSTIN/ID), PAN is a registered taxable person under the > Act. Proceedings have 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 o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Proceedings This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs..... The Appellate /Revisional authority/Court > has enhanced/reduced the dues covered by the above mentioned demand order No...dated... vide order no. dated and the dues now stands at Rs.. .The recovery of enhanced/reduced amount of Rs... stands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of demand after giving effect of appeal / revision is given below: Financial year: Act Tax Interest Penalty Other Dues (Amount in Rs.) Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess Place: Date: 68 80 Signature Name Designation 69 69 6. FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offence GSTIN/Temporary ID Address 1. 2. Name of the applicant 3. 4. 5. The violation of provisions of the Act for which prosecution is instituted or contemplated Details of adjudication order/notice Reference Number Date Tax Interest Penalty Fine, if any Brief facts of the case....