The Madhya Pradesh Goods and Services Tax Amendment Rules, 2017

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....°à¤£ ) प्राधिकार से प्रकाशित भोपाल, शनिवार, दिनांक 5 अगस्त 2017 - श्रावण 14 शक 1939 वाणिज्यिक कर विभाग मंत्रालय, वल्लभ भवन, भोपाल Bhopal, the 5th August 2017 No. F-A 3-40-2017-1-V (83) . In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby, mekes the following further amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :- In the said rules. AMENDMENTS 1. In rule 44,— ( 1 ) in sub-rule (2) for the words "integrated tax and central tax", the wrods “cetral tax, State tax, Union territory tax and integrated tax" shall be substituted;- (2) in sub-rule (6), for the words and letter "IGST and CGST", the wo....

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....n, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond. 4. (6) मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 870 (1) The provisions of sub rule (1) shall apply. tatis 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 tux."; in rule 117, in sub-rule (1), for the words "the amount of input tax credit", the words "the amount of input tax credit of eligible duties and taxes, as defined in Explanation 2 to section 140," shall be substituted; 5. in rule 119, - (}) in heading, for the word "agent", the words "job-worker/agent" shall be substituted; and (2) for the words "provisions of sub-section 14 of section 142", the words and figures" provisions of section 141 or sub-section (14) of section 142" shall be inserted; 6. after rule 138, the following Chapters and rules shall be added, namely:- "Chapter - XVII Inspection, Search and Seizure 139. Inspec....

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....ntral 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 the market price of such goods or person, whichever things or the amount of tax, interest and penalty that is or may become payable by the taxable is lower, such goods or, as the case may be, things shail 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 Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against t....

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....n 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 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 prep....

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.... a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged. 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 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 870(4) मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 transaction with regard to such movable and immovable proper....

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.... 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 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 as his....

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....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, the creditor from recovering the debt and the debtor from making payment thereof unti....

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....le or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; 155. (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, 2017 or any of the State Goods and Services Tax Act, ☑and the rules made thereunder: and (d) any balance, be paid to the defaulter. 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 b....

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....ct mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property. which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC- 23, on proof of payment. (4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the 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....

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....de. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub- rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted.*; 7. after form "GSTTRAN-2", the following forms shall be added, namely:- "FORM-GST-RFD-01 ¡See rute 89(1)) Application for Refund Select: Registered Casual/ Unregistered/Non-resident taxable person 1. GSTIN/Temporary ID: 2. Leg....

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....e 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 870(10) मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 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 ....

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....xport Integrated Tax EGM Details BRC/FIRC No. Date Value Goods/ HSN/ UQC QTY No. Date Port Code Rate Taxable Amt. Ref No. Date No. Date Services SAC value (G/S) I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 6A. Exports Refund Type: Export without payment of Tax-Accumulated ITC (GSTR- 1: Table 6A) Note 1. Shipping Bill and EGM are mandatory; - in case of goods. 2. BRC/FIRC details are mandatory- in case of Services 870 (13) Statement 4 Supplies to SEZ/SEZ developer Refund Type:On account of supplies made to SEZ unit/ SEZ Developer (GSTR-1 Table 6B and Table 9) 870(14) मध्यप्रदेश राजपत्र दिनांक 5 अगस्त 2017 GSTIN of recipient Invoice details Shipping bill Bill of export Integrated Tax Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax / Amended Credit Note No. Date Value No Date Rate I 2 3 4 5 6 7 Taxable Amt. Value 8 Amt. (If any) Amt. Integrated Tax / Amended (If any) Amt. Net Integrated Tax = (10/9)+11 - 12 Amt. 9 10 11 12 ....

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....e 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 4 Statement 7: Tax Payable Integrated Tax Central Tax State/UTTax Cess 5 6 7 8 मध्यप्रदेश राजपत्र दिनांक 5 अगस्त 2017 870 (17) 870(18) मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 Annexure-2 Certificate This is to certify that in respect of the refund amounting to INR > (Applicant's Name) GSTIN/ Temporary ID (in words) claimed by M/s --- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place:....

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....PAO/ Treasury/RBI/Bank Refund Sanction Order No. Order Date GSTIN/UIN/Temporary ID â—‡ Name: > Refund Amount (as per Order): Payment Advice Date: Description Net Refund amount Integrated Tax Central Tax State/ UT tax TIPFO Total TIPFO Total TIPFO Total sanctioned Interest on delayed 870 (21) Cess T IPFO Total Refund Total Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others Details of the Bank Bank Account no as per application j. Name of the Bank ii. Name and Address of the Bank/branch iii. IFSC iv. MICR V. Date: Place: To (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: Order No.: To (GSTIN/UIN/ Temporary ID) (Name) (Address) Show cause notice No. (If applicable) Acknowledgement No. Sir/Madam, FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Date: 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....

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....(1), 92(2) & 96(6)] (GSTIN/UIN/Temp. ID No.) (Name) (Address) Acknowledgement No. . Date: 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 ji. Net Refund Sanctioned on Provisional Basis (Order No...date; Refund amount inadmissible rejected iii. > iv. V. Refund admissible (i-ii-iii) 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 Tax Central State/UT Cess Tax Tax Nil Nil Nil 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 मध्यप....

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....दिनांक 5 अगस्त 2017 870 (27) 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 1 2 3 Note Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5 5. Declaration - (i) (ii) (iii) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. 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 870(28) I/We.. मध्यप्रदेश राजप....

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.... ..day of. Occupation Occupation (month).. ..... of for and on behalf of the President of India.". (year) (Designation) मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 964) 870 (29) To The President of India (hereinafter called the "President"), acting through the proper officer 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 President this day of. to the (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 ev....

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....aid 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 authorize and require you to search the above premises with such assistance as may W मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 870 (31) 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 Seal day(s). day of (month) 20.... (year). Valid for Place Signature, Name and designation of the issuing authoritv Name, Designation & Signature of the Inspection Offic....

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....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: Signature of the Witnesses To: 1. 2. > Name and Designation of the Officer Name and address Signature मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] 870 (35) ..hereinafter called "obligor(s)" am held andfirmly bound to the Pres....

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....ing to: > > Details of goods seized: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 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: > Name and Designation of the Officer Reference No: Το मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 FORM GST DRC - 01 [See rule 142(1)] GSTIN/ID Name Address Tax Period F.Y. Section / sub-section under which SCN is being issued - SCN Reference No. --3- Date ---- Summary of Show Cause Notice (a) Brief facts of the case (b) Grounds (c) Tax and other dues Reference No: To Date: Act - Sr. Tax Act Place of Tax / (Amount in Rs.) Others Total No. Period supply Cess (name of State) 1 2 3 4 5 6 7 ....

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....s This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section ----, the proceedings initiated vide the said notice are hereby concluded. Copy to Signature Name Designation 870(40) 1. GSTIN 2. Name 3. Details of Show Cause Notice 4. Financial Year 5. Reply > 6. Documents uploaded > मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice Reference Date of issue No. 7. Option for personal hearing Yes No 8. 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 - 1. Details of order मध्यप्रदेश राजपत्र, दिà....

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....s are given in the table below: (Amount in Rs.) Act Tax/Cess Interest Penalty Others Total 2 3 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. Signature Name Designation Place: 870(44) मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 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 specified in the Schedule below for recovery of Rs and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they....

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....क 5 अगस्त 2017 FORM GST DRC - 13 [See rule 145(1)] Notice to a third person under section 79(1) (c) The 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 the said person. ------ rupees 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 constitute a good and sufficient discharge of your liability....

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.... Το GSTIN- Name - Address - Demand order no.: Reference no. of recovery: मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 870 (49) FORM GST DRC - 16 [See rule 147(1) & 151(1)] Date: Date: Period: 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 shall be invalid. Schedule (Movable) Sr. No. 1 Description of goods 2 Quantity 3 Schedule (Immovable) Building No./ Floor No. Flat No. 1 2 4 Name of Road Localit District Stat the yl Premises Stree Village /Building 3 e PIN Code Latitude Longitude (optiona (optional) 1). 5 7 8 9 10 Place: Date: Schedule (S....

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....olding 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 870(52) मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 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 Magistrate. Details of Amount Description Centra....

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....यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 FORM GST DRC - 22 [See rule 159(1)] Date: 870 (55) Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) 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 ---- is 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 accoun....

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.... 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 870(58) Reference No > Date >> To GSTIN Name Address Demand Order No.: Reference number of recovery: Period: मध्यप्रदेश राजपत्र, दिनांक 5 अगस्त 2017 FORM GST DRC-25 [See rule 161] Reference No. in Appeal or Revision or any other proceeding - Date: Date: Date: Continuation of Recovery Proceedings >has enhanced/reduced the dues covered by the above mentioned demand order .vide order no. and the dues now stands stands at Rs... The recovery of enhanced/reduced amount of Rs.. 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: (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State/UT tax Integrated ta....