TaxTMI 
TaxTMI 
TaxTMI 
The Madhya Pradesh Goods and Services Tax Amendment Rules, 2017
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....धिकार से पà¥à¤°à¤•à¤¾à¤¶à¤¿à¤¤ à¤à¥‹à¤ªà¤¾à¤², शनिवार, दिनांक 5 अगसà¥à¤¤ 2017 - शà¥à¤°à¤¾à¤µà¤£ 14 शक 1939 वाणिजà¥à¤¯à¤¿à¤• कर विà¤à¤¾à¤— मंतà¥à¤°à¤¾à¤²à¤¯, वलà¥à¤²à¤ à¤à¤µà¤¨, à¤à¥‹à¤ªà¤¾à¤² 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 words "central tax, State tax, Union territory tax ....
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....rnished in place of a bond. 4. (6) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 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. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to....
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....es 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 the tax, interest, penalty, or any other amount payable in respect of such goods or things. 142. CHAPTER XVIII DEMANDS AND RECOVERY Notice and order for demand ....
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....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 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 ....
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.... 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) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 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....
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....with. (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 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) W....
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....zed 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 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 o....
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....x 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 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....
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....s 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 that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection. release the said property by an order in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment. release such property by issuing an order in FORM GST DRC- 23. 160. Recovery....
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....le (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. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From > To 6. Amount of Refund Claimed: 7. Act Tax Interest Penalty Fees Others Total Central Tax State /UT Tax Integrated Tax Cess Total 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.c., ITC accumulated d. On account of assessment/provisional assessment/ app....
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....ant, covered under this refund claim. Signature Name - Designation Status I/We SELF-DECLARATION. (Applicant) having GSTIN/ temporary Id ------- solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Statement -1 (Annexure 1) Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)] GSTIN/UIN No. Invoice details Date Rate Value 1 2 3 4 5 Taxable value 6 Amount Place of Supply Inte....
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....गसà¥à¤¤ 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 13 6B: Supplies made to SEZ/ SEZ developer (GSTR- 5: Table 5 and Table 8) (If any) 13 Credit Note Integrated Tax / Amended (If any) 14 Net Integrated Tax = (12/7)+13 -14 15 GSTIN/ UIN No. Invoice details Date Rate Value Taxable value Integrated Amount Central State / Cess Supply Tax Tax UT (Name Tax of State) Place of Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax / Amended 1 2 3 4 5 6 7 8 9 10 11 12 Statement 5 Recipient of Deemed exports etc. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 GSTIN Invoice details Rate Taxable value Amount of Tax Place Whether Amount of ITC available Amended Debit Crec of input or Value Note Not of supplier supply input service/ (IT....
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....s 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. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤° दिनांक 5 अगसà¥à¤¤ 2017 FORM-GST-RFD-02 [See rules90(1), 90(2) and 95(2)] Acknowledgment Your application for refund is hereby acknowledged against Acknowledgement Number Date of Acknowledgement GSTIN/UIN/1emporary ID, if applicable Applicant's Name Form No. Form Description Jurisdiction (tick appropriate) : : Centre Filed by State/ Union Territory: 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 870 (19) 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 ....
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....able) is as follows: *Strike out whichever is not applicable 870(22) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 Description Integrated Tax Central Tax State/ UT tax Cess T I P F â—‹ Total T I P FO Total T I P F 0 Total P â—‹ Total 1. Amount of refund/interest* 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 *1. I hereby sanction an amount of INR @Strike out whichever is not applicable to M/s _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....
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....¥à¤¤ 2017 This has reference to your refund application referred to above and information' documents furnished in the matter. The amount of refund sanctioned to you has been withheld due to the following reasons: 870 (25) Refund Order No.: Date of issuance of Order: Sr. Refund Calculation No. Integrated Central Tax State/UT Tax Cess Tax 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: 870(26) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 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) :....
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....sident of India (hereinafter called "the President") in the sum of ..rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs! executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this day of..... : WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; of...... amount AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an rupees endorsed in favour of the President and whereas the obligor has furnished 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 a....
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....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 Occupation Occupation Date Place Accepted by me this.. ..day of. (month).. (year) ...of (Designation) for and on behalf of the President of India 870(30) Το मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤° दिनांक 5 अगसà¥à¤¤ 2017 FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] (Name and Designation of officer) that_ A.M/s. Whereas information has been presented before me and I have reasons to believe ☠has suppressed transactions relating to supply of goods and/or services has suppressed transactions relating to the stock of goods in hand, has claimed input tax credit in excess of his entitlement under the Act 00000 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 engage....
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.... > 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 scized: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 B) Details of books/documents / things seized: Sr. Description No of books/documents/ things seized 1 2 No. of books / documents/ things seized 3 Remarks 4 870 (33) and these goods and or things are being handed over for safe upkeep to: > with a direction that he shall not remove, part with, or othe....
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....of tax of having value 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 and a security of ..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, fincand 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 endorsinghis rights under the above-written bond or both; IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written by the obligor(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Signature(s) of obligor(s). 870(36) ....
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.... or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name Cause of payment > Audit, investigation, voluntary, SCN, others (specify) 4. Section under which voluntary payment is made > 5. Details of show cause notice, if Reference No. Date of issue payment is made within 30 days of its 6. 7. issue Financial Year Details of payment made including interest and penalty, if applicable (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 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 Reference No: Το GSTIN/ID Name Address Tax Period ARN- मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 FORM GST DRC-04 [See rule 142(2)] F.Y. Date - Date: 870 (39) Acknowledgement of....
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....सà¥à¤¤ 2017 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 date no., if any ARN, if applied for Date of ARN Date: rectification Your application for rectification of the orderreferred toabove has been found to be satisfactory; It has come to my noticethat the above said order requires rectification; Reason for rectification - > Details of demand, if any, after rectification (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 2 3 4 5 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) To मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 870 (43) FORM GST DRC-09 [See rule 143] Particulars of defaulter - GSTIN Name - Demand order no.: Reference no. of recovery: Period: Date: Date: Order for recovery through specified offic....
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....rder no.: Reference no. of recovery: Period: मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 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) 870 (45) Building No./ Floor No. الا Flat No. Name of Road Localit Distric Stat PIN the Premises Stree Villag e Latitude Longitude Code (optional) (optional) 1 2 /Building 3 1 e 4 5 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company 1 2 Quantity Valuc 3 have been sold to auction of the goods held for recovery of rupees .at.. ..in public in accordance with the provisions of section 79(1)(b)/(d) of the > Act and rules made thereunder on (Purchaser) has been declared to and the said..... be the purchaser of the said goods at the time of sale. The sale price of the said goods was received on... The sale was confirmed on... Place: Date: Signature Name Designation 870(46) Το मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à....
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.... 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 870(48) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE Το The Magistrate /Judge of the Court of . Demand order no.: Date: Period Sir/Ma'am, This is to inform youthat as per the decree obtained in your Court on the day of 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 ----- dated You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above. Place: Date: Proper Officer/Specified Officer Το GSTIN-....
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....h 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 Name of No. Flat No. Road Localit District Stat the yl Premises Stree Village e PIN Code Latitude Longitude (optiona (optional) 1). /Building t 2 3 4 5 6 7 8 10 Place: Date: Schede hares) No. Name of the kayany Quantity Sign dare Name Desreptioni मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 870 (51) FORM GST DRC - 18 [See rule 155] To Name & Address of District Collector Demand order no.: Reference number of recovery: Period: I... 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 ow....
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....ication Reference No. (ARN) - > Date: Date: Date - Order for acceptance/rejection of application for deferred payment / payment in instalments This has reference to your above referred application, filed under section 80 of the 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 or in this connection you are allowed to pay the tax and other dues amounting to rupees monthly instalments. - in OR --- (date) 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 Reference No.: Το मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 FORM GST DRC - 22 [See rule 159(1)] Date: 870 (55) Name Address (Bank/ Post Office/Financial Institution/Immovable property....
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....ο The Liquidator/Receiver, Name of the taxable person: मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 5 अगसà¥à¤¤ 2017 FORMGST DRC-24 [See rule 160] GSTIN: Demand order no.: Date: Period: 870 (57) Intimation to Liquidator for recovery of amount This has reference to your letter >, giving intimation of your appointment as liquidator for the > holding >.In this connection, it is informed that the said company owes / likely to owe the following amount to the State/Central Government: Current Anticipated Demand (Amount 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 870(58) Reference No > Date >> To GSTIN Name Address Demand Order No.: Reference number of recovery: Period: मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजप....