TaxTMI 
TaxTMI 
The Punjab Goods and Services Tax (Second Amendment) Rules, 2017.
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.... integrated tax" shall be substituted; (ii) in sub-rule (2), after the words "integrated tax", for the brackets and figure "(2)", the brackets and figure "(3)" shall be substituted; (iii) in sub-rule (6), for the word and letters "IGST and CGST", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted. 3. In the said rules, in rule 96, in clause (b) to sub-rule (1) and in sub-rule (3), after the word, figure and letters "FORM GSTR 3", the words, figure and letters "or FORM GSTR-3B, as the case may be;" shall be inserted and 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 in....
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....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 believe that a place of business or any other place is to be visited for the purposes of inspection or search 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 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....
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.... 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 electronically in FORM GST DRC-01, (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....
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....r 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 referred to in sub-rule (2): 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 de....
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.... 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 (1) is- (a) an immovable property, 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 de....
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.... 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 FORM GST DRC-11 requiring him to make the payment 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, befo....
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....ay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall 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. ....
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....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 twenty-four, 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....
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....M GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the 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 be considered relevant for the examination 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 ....
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.... amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall be deemed to have come into force on and with effect from the 1st day of July, 2017. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 44,- 3. (i) in sub-rule (2), for the words “integrated tax and state tax", the words and signs "central tax, State tax, Union territory tax and integrated tax†shall be substituted; (ii) in sub-rule (2), after the words “integrated taxâ€, for the brackets and figure "(2)", the brackets and figure “(3)†shall be substituted; (111) in sub-rule (6), for the word and letters "IGST and CGSTâ€, the words "central tax, State tax, Union territory tax and integrated tax†shall be substituted. In the said rules, in rule 96, in clause (b) to sub-rule (1) and in sub-rule (3), after the word, figure and letters "FORM GSTR 3â€, the words, figure and letters “or FORM GSTR- 3B, as the case may be;†shall be inserted and after rule 96, the following r....
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....e words, sign and figures "of eligible duties and taxes, as defined in Explanation to section 140 of the Act," shall be inserted. 5. In the said rules, for rule 119, the following rule shall be substituted, namely:- "119. Declaration of stock held by a principal and job-worker/agent. - Every person to whom the provisions of section 141 or sub-section (12) of section 142 apply shall, within ninety days of the appointed day, submit a declaration 6. PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) 763 electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day." In the said rules, after rule 138, the following 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 believe that a place of business or any other place is to be visited for the purposes of inspection or search 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 authori....
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.... 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 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 electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3)....
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....hall 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 PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASA....
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.... (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 PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) 767 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 t....
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....one 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) 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 t....
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....ufficient 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-16 prohibiting.- (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. (2) 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....
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....strict 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 PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) 771 (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 ....
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....s 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 from company in liquidation.- Where the company is under liquidation as specified in section 88, the 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. CHAPT....
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....RM GST-RFD-01, FORM GST-RFD-02, FORM GST- RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10", the following FORMS shall respectively be substituted, namely:- PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) "FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered/Casual/ Unregistered/Non-resident taxable person 1. GSTIN/Temporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From To 6. Amount of Refund Claimed: 7. 8. Act Central Tax State /UT Tax Integrated Tax Cess Total Tax Interest Penalty Fees Others Total Grounds of Refund Claim: (select from the drop down): Exports of services- With payment of Tax a. Excess balance in Electronic Cash ledger b. C. d. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated 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 issu....
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....der 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 Value 1 2 3 4 5 Rate Taxable value 6 Amount Place of Supply Integrated Tax 7 Central Tax 8 State / UT Tax 9 Cess (Name of State) 10 11 Part A: Outward Supplies (GSTR-1: Table 4 and 5) Part B: Inward Supplies [GSTR 2: Table 3 (Matched Invoices)] PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) GSTIN Invoice details Rate Taxable value Amount of Tax Place of supply Whether input or input Amount of ITC available of supplier service/Capital goods (incl plant and Integrated Central State/ Cess (Name....
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....x = (12/7) + 13 -14 15 (GSTR-5: Table 5 and Table 8) 778 Statement 5 Recipient of Deemed exports etc. PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) GSTIN Invoice details Rate Taxable value Amount of Tax Place Whether Amount of ITC available Amended Debit Credi Net of input or Value Note t ITC of supply input Note Integrat supplier service/ (ITC ITC ed Tax (Name Capital Integrate Integrat ITC of goods d Tax) ed Tax / Integ = (17/ State) Amende rated 7)+ (incl (If Any) d Tax/18-19 plant Ame and Integrated Central State/ Cess (If any) nded machine Tax Tax No NO Date 1 2 3 Value Integrate d tax Centra State CESS 1 Tax UT Tax +4 5 6 7 8 9 10 10 ry)/ Ineligibl e for ITC UT Tax (If any) = 11 12 113 14 15 16 17 18 1192 20 20 (GSTR-2: Table 3 and Table 6) 779 Statement 6: Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa Order Details (issued in pursuance of Section 77 (1) and (2), if any: PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) Order No: Order Date: GSTIN/ Details of invoi....
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.... 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. Sanction Order No: To PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM-GST-RFD-04 [See rule 91(2)] (GSTIN) (Name) (Address) Provisional Refund Order 784 Date: 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 claimed i. 10% of the amount ii. claimed as refund (to be sanctioned later) Balance amount (i-ii) iii. Amount of refund iv. sanctioned Bank Details Bank Account No. as per V. application Name of the Bank vi. Address of the Bank vii. /Branch IFSC viii. MICR ix. Signature (DSC): Name: Designation: Office Address: PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5)....
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....to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above; (c) an amount of ----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of ----rupees is to be paid to the bank account specified by him in his application*. #Strike-out whichever is not applicable. to Consumer Welfare Fund under sub-section (...) of Section (...) of the Act.. Or &2. I hereby credit an amount of INR &3. I hereby reject an amount of INR & Strike-out whichever is not applicable to M/s having GSTIN _under sub-section (...) of Section (...) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Address: 787 Reference No. To PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] (GSTIN/UIN/Temp.ID No.) (Name) (Address) Acknowledgement No. Date: Dated.... Order for Complete adjustment of sanctioned Refund Part-A ... 788 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 ....
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....tive 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 agency of UNO/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified by the Government. Date: Place: Signature of Authorised Signatory: Name: Designation/Status PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST RFD-11 [See rule 96A] Furnishing of bond or Letter of Undertaking for export of goods or services 791 1. GSTIN 2. Name 3. Indicate the type of document furnished Bond: Letter of Undertaking 4. Details of bond furnished Sr. No. Reference no. of the bank guarantee Date Amount Name of bank and branch 2 3 4 5 Note Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - (i) (ii) (111) 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 ....
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....nd 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). Date: Place: Witnesses (1) Name and Address (2) Name and Address Accepted by me this.... ..day of. Occupation Occupation (month).. ...of for and on behalf of the President of India.". (year) (Designation) PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) To The President of India (hereinafter called the "President"), acting through the proper officer 793 I/We of.. Tax Identification Number No.. (address of the registered person) having Goods & Services , 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-r....
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....ssary for inspection of goods or 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 authorize and require you to search the above premises with such assistance as may be necessary, and if any goods or documents and/or other things relevant to the proceedings under the Act are found, to seize and produce the same forthwith before me for further action under the Act and rules made thereunder. Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection / search operations, making of false statement or providing false evidence is punishable with imprisonment and/or fine under the Act read with section 179, 181, 191 and 418 of the Indian Penal Code. Given under my hand & seal this day(s). Seal day of....... (month) 20.... (year). Valid for Place Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (i) == (ii) PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FO....
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.... the goods except without the previous permission of the undersigned: Sr. No Description of goods 1 2 Place: Date: Signature of the Witnesses To: 1. 2. > Quantity or units Name and address 3 Make/mark or model Remarks 4 5 Name and Designation of the Officer Signature PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] 797 I.... ..hereinafter called "obligor(s)" am held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of (State) (hereinafter called "the Governor") in the sum of... rupees to be paid to the President / the Governor for which payment will be made. I jointly and severally bind myself and my heirs/ executors/administrators/ legal representatives/successors and assigns by these presents; dated this...day of WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number ..dated .... having value ..rupees involving an amount of tax of rupees. On my request the goods have been permitted to be released provisionally by the proper officer on executio....
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....se Date Summary of Show Cause Notice Act - (b) Grounds (c) Tax and other dues Sr. Tax Act No. Period Place of supply (name of Tax / (Amount in Rs.) Others Total Cess State) 1 2 3 4 5 6 7 Total Reference No: Το PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST DRC -02 GSTIN/ID Name Address SCN Ref. No. Statement Ref. No. [See rule 142(1)(b)] Date - Date - Section /sub-section under which statement is being issued - Summary of Statement (a) Brief facts of the case (b) Grounds (c) Tax and other dues Date: 800 (Amount in Rs.) Sr. No. Tax Period Act Place of Tax/ Others Total supply Cess (name of State) 1 2 3 4 5 6 7 Total PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST DRC-03 [See rule 142(2) & 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name 3. Cause of payment 801 > 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 ....
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....(a) Order no. (b) Order date (c) Tax period - 2. Issues involved > 805 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. Tax Turnover Place of supply Act Tax/ Cess Interest Penalty No. rate 1 2 3 4 5 7 8 5. Amount deposited Sr. No. 1 Tax Period 2 Act Tax/ Cess Interest Penalty Others Total 3 4 5 6 7 8 Total Copy to -- Signature Name Designation Reference No.: PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) 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: 806 rectification Your application for rectification of the order referred to above has been found to be satisfactory; It has come to my notice that the above said order requires rectification; Reason for rec....
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....goods Quantity 1 2 3 Signature Name Designation To, PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST DRC - 11 [See rule 144(5) & 147(12)] Notice to successful bidder Please refer to Public Auction Reference no. dated 809 On the basis of auction conducted on case. you have been found to be a successful bidder in the instant 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: Signature Name Designation PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST DRC - 12 [See rule 144(5) & 147(12] 810 Demand order no.: Reference no. of recovery: Period: Sale Certificate This is to certify that the following goods: Sr. No. 1 Date: Date: Schedule (Movable Goods) Description of goods 2 Quantity 3 Schedule (Immovable Goods) Building Floor No./ No. Flat No. Name of the Premises Road Localit Distric Stat PIN y/ t Code e Latitude Longitude (optional) (optional) Stree Villag /Building t e 1 3 4 5 6 7 8 9 10 Sch....
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....ce: Date: Signature Name Designation PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST DRC - 14 [See rule 145(2)] Certificate of Payment to a Third Person 812 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 for the defaulter named below: Rs. dated 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 PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST DRC-15 [See rule 146] 813 APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE Το The Magistrate /Judge of the Court of. Demand order no.: Date: Sir/Ma'am, Period This is to inform you that as per the decree obtained in your Court on the day of. 20....... by rupees rupees order number ...(name of defaulter) in Suit No. of 20..., a sum of is payable to the said person. However, the said person is liable to....
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....n 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. Flat No. Name of the Premises /Building Stree t Road Localit District Stat y/ Village e PIN Code Latitude Longitude (optiona (optional) 1) 1 2 3 4 5 6 7 8 9 10 Place: Date: Schedule (Shares) Sr. No. Name of the Company Quantity 1 2 3 Signature Name Designation To PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 816 (ASAR 28, 1939 SAKA) FORM GST DRC - 18 [See rule 155] Name & Address of District Collector Demand order no.: Reference number of recovery: Period: Date: Date: Certificate action under clause (e) of sub-section (1) section 79 I... has been ......under do hereby certify that a sum of Rs... demanded from and is payable by M/s... > Act, but has not been paid and cannot be recovered from the said defaul....
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....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 (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 Reference No.: Το PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST DRC - 22 [See rule 159(1)] Date: 820 Name Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 is a It is to inform that M/s - (name) having principal place of business at ----(address) bearing registration number as (GSTIN/ID), PAN registered taxable person under the > Act. Proceedings have been launched against ....
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....tioned 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: Signature Name Designation PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017 (ASAR 28, 1939 SAKA) FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offence GSTIN/Temporary ID 1. 2. Name of the applicant 3. Address 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 6. Interest Penalty Fine, if any Brief facts of the case and particulars of the offence (s) charged: 7. Whether this is the first offence under the Act 8. 9. If answer to 7 is in the negative, the details of previous cases Whether any pro....