TaxTMI 
TaxTMI 
The Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....stituted, namely:- "34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act."; (iv) in rule 44, with effect from 29th June, 2017, (a) in sub-rule (2), for the words "integrated tax and central tax", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (b) in sub-rule (6), for the words and letters "IGST and CGST", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (v) in rule 46, with effect from 27th July, 2017, for the third proviso, the following proviso shall be substituted, namely:- "Provided al....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on", the word "clause" shall be substituted; (ix) in rule 96, with effect from 29th June, 2017,- (a) in sub-rule (1), in clause (b), and (b) in sub-rule (3), after the words, figures and letters "FORM GSTR 3", the words and figures "or FORM GSTR-3B, as the case may be;" shall be inserted; (x) in rule 119, with effect from 29th June, 2017,- (a) in the heading, for the word "agent", the word "jobworker/agent" shall be substituted; (b) for the expression "sub-section (14) of section 142", the expression "section 141 or sub-section (14) of section 142" shall be substituted; (xi) after rule 138, with effect from 1st July, 2017, the following shall be inserted, 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 su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. 144. Recovery by sale of goods under the control of proper officer.- (1)Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice 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 f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....alue as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....id 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 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 proper....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f 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) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the person concerned, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20,seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount. (2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on 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. CHAPTER - XIX OFFENCES AND PENALTIES 162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the 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 in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1 statement for earlier tax periods [Furnish revised information]" shall be substituted; (xv) in FORM GST TRAN-1, with effect from 29th June, 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading "HSN as applicable" shall be substituted; (xvi) in FORM GST TRAN-2, with effect from 29th June, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading "HSN as applicable" shall be substituted; (xvii) for "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10", with effect from 29th June, 2017, the following FORMS shall respectively be substituted, namely:- "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GSTRFD-07 and FORM GST-RFD-10". ============= Document 1TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 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: Act 7. Tax Interest Penalty Fees Others Tota....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cial Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation Status I/We SELF-DECLARATION (Applicant) having GSTIN/ temporary Id solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from-to-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..) 10. 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Net Integrated Tax (10/9) + 11 - 12 = No. Date Value No Date Rate Taxable Value Amt. Amt. Amt. Amt. Amt. 2 34 5 6 7 8 9 10 11 12 13 1 6B: Supplies made to SEZ/ SEZ developer (GSTR- 5: Table 5 and Table 8) GSTIN/ UIN Invoice details Rate Taxable Amount value No. Date Value Integrated Central Tax Tax State/Cess UT Tax Place of Amended Supply (Name of State) Value (Integrated Tax) (If Any) 1 2 3 4 50 6 7 8 00 9 10 11 12 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 15 Debit Note Integrated Tax / Amended (If any) 13 Credit Note Integrated Tax / Amended (If any) Net Integrated Tax = (12/7) + 13 - 14 14 15 (GSTR-2: Table 3 and Table 6) Statement 5 Recipient of Deemed exports, etc. 16 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of supply Whether input or Amount of ITC available Amended Debit Credit Net ITC Value Note (Name input service/ (ITC ITC of Capital State) goods (incl plant and Tax ) (If Any) machinery)/ Integrated Central State/ Cess Integrated Integrated Integrated Tax / Amended (If any) T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd 95(2)] Acknowledgment Your application for refund is hereby acknowledged against Acknowledgement Number Date of Acknowledgement GSTIN/UIN/ Temporary ID, if applicable Applicant's Name : Form No.: Form Description : Jurisdiction (tick appropriate) : Centre State/ Union Territory: Filed by: Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Central Tax State/UT tax Integrated Tax Cess Total Refund Application Details Tax Interest Penalty Fees Others Total Note 1: The status of the application can be viewed by entering ARN through Track Application Status" on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature. Sanction Order No: To TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 21 (GSTIN) (Name) (Address) FORM GST RFD-04 [See rule 91(2)] Provisional Refund Order Refund Application Reference No. (ARN) .Dated Acknowledgement No. Dated .. .... Date: Sir/Madam, With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis: Sr. No Description i. Amount of refund claimed ii. 10% of the a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....st; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others 24 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY *Strike out whichever is not applicable & 1. I hereby sanction an amount of INR 54) of the Act/under section 56 of the Act@ to M/s having GSTIN _under sub-section (5) of section @Strike out whichever is not applicable (a) #and the amount is to be paid to the bank account specified by him in his application; (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 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. Or &2. I hereby credit an amount of INR to Consumer Welfare Fund under sub-section (...) of Section (...) of the Act.. &3. I hereby reject an amount of INR (...) of the Act. & Strike-out whichever is not applicable Date: Place: to M/s having GSTIN _under sub-section (...) of Section Signature (DSC): Name: Designation: Office Address: Reference No.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 5. Amount of Refund Claim : Central Tax State /UT Tax Integrated Tax Cess Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type C. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR Amount 7. Reference number and date of furnishing FORM GSTR-11 8. Verification | as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. That we are eligible to claim such refund as specified 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 28 To TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST INS-01 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139(1)] (Name and Designation of officer) A.M/s. Whereas information has been presented before me and I have reasons to believe that― □ has suppressed transactions re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted by me on at : AM/PM in the following premise(s): > which is/are a place/places of business/premises belonging to: > > in the presence of following witness(es): 1. > 2. > and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certaingoods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby seize the following goods/books/ documents and things: A) Details of Goods seized: Sr. No 1 Description of goods Quantity or units Make/mark or model Remarks 5 2 3 4 B) Details of books / documents / things seized: Sr. Description No of books/documents / things seized No. of books / documents/ things seized Remarks 1 2 3 4 and these goods and or things are being handed over for safe upkeep to: 30 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY > with a direction th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urity 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, fineand 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 Date Place Accepted by me this... Signature(s) of obligor(s). ...day of ....(month).. .... (year).. (designation of officer)for and on behalf of the President/Governor. (Signature of the O....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if applicable Total Ledger Debit Date utilised (Cash/ Credit) entry of no. debit entry 1 2 3 4 5 6 7 8 9 10 11 8. Reasons, if any - > 9. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Designation Status Date - Reference No: To Tax Period ARN - TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY GSTIN/ID Name Address FORM GST DRC- 04 [See rule 142(2)] F.Y. Date - Acknowledgement of acceptance of payment made voluntarily Date: 37 The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid and for the reasons stated therein. Copy to - Signature Name Designation 38 Reference No: To TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY GSTIN/ID Name Address Tax Period SCN - ARN - FORM GST DRC-05 [See rule 142(3)] Intimation of conclusion of proceedings F.Y. Date - Date - Date: This has reference to the show cause notice referr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....owers conferred under section 161 as under: To Copy to - > (GSTIN/ID) -Name (Address) 41 42 To TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Particulars of defaulter - GSTIN - Name - Demand order no.: Reference no. of recovery: Period: FORM GST DRC-09 [See rule 143] Order for recovery through specified officer under section 79 Date: Date: Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below: (Amount in Rs.) Act Tax/Cess Interest Penalty Others Total 1 2 3 4 5 6 Integrated tax Central tax State/UT tax Cess Total > You are, hereby, required under the provisions of section 79 of the > Actto recover the amount due from the >as mentioned above. Place: Date: Signature Name Designation Demand order no.: Period: TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC-10 [See rule 144(2)] Notice for Auction of Goods under section 79(1)(b) of the Act Date: 43 Whereas an order has been made by me for sale of the attached or distrained goods specified in t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r 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 46 To The TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC-13 [See rule 145(1)] Notice to a third person under section 79(1)(c) Particulars of defaulter GSTIN - Name - Demand order no.: Reference no. of recovery: Period: Date: Date: Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > Act by > holding > who has failed to make payment of such amount; and/or It is observed that a sum of rupees is due or may become due to the said taxable person from you; or It is observed that you hold or are likely to hold a sum of rupees for or on account of the said person. You are hereby directed to pay a sum of rupees 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 auth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o.: Reference no. of recovery: Period: FORM GST DRC-16 [See rules 147(1) & 151(1)] Date: Date: 49 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. Sr. No. 1 Schedule (Movable) Description of goods 2 Quantity 3 Schedule (Immovable) Building Floor Name of the No./ No. Premises Flat No. Road/ Street Locality/ Village District State PIN Code Latitude (optional) Longitude (optional) /Building 1 2 3 4 5 7 8 9 10 Place: Date: Schedule (Shares) Sr. No. Name of the Company Quantity 2 3 Signature Name Designation 50 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC-17 [See rule 147(4)] Demand order no.: Notice for Auction of Immovable/Movable Property under sect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....istrate, > Demand order no.: Date: Reference number of recovery:Date: Period: FORM GST DRC-19 [See rule 156] 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. Description Central tax Tax/Cess Interest Penalty Fees Others Total Place: Date: Details of Amount State /UT tax Integrated tax CESS Signature Name Designation TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY FORM GST DRC-20 [See rule 158(1)] Application for Deferred Payment/ Payment in Instalments 1. Name of the taxable person- 2. GSTIN - 3. Period 53 In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time upto payment of tax/ other dues or to allow me to pay such tax/other dues in -------instalments for reasons stated below: for Demand ID Description Central tax State /UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....it shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department. Copy to - Signature Name Designation 56 Reference No.: Το TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Name FORM GST DRC-23 [See rules 159(3), 159(5) & 159(6)] Address (Bank/ Post Office/Financial Institution/Immovable property registering authority) Order reference No. - Date - Date: Restoration of provisionally attached property / bank account under section 83 Please refer to the attachment of > account in your> having account no. >, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person concerned. or Please refer to the attachment of property > attached vide above referred order to safeguard the interest of revenu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....GST CPD-01 [See rule 162(1)] Application for Compounding of Offence GSTIN/Temporary ID Name of the applicant Address The violation of provisions of the Act for which prosecution is instituted or contemplated Details of adjudication order/notice Reference Number Date Tax Interest Penalty Fine, if any Brief facts of the case and particulars of the offence (s) charged: 7. Whether this is the first offence under the Act 8. 9. 10. If answer to 7 is in the negative, the details of previous cases Whether any proceedings for the same or any other offence are contemplated under any other law. If answer to 9 is in the affirmative, the details thereof DECLARATION (1) I shall pay the compounding amount, as may be fixed by the Commissioner. (2) I understand that I cannot claim, as a matter of right, that the offence committed by me under the Act shall be compounded. Signature of the applicant Name 60 Reference No: To GSTIN/ID Name-- TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY Address ARN FORM GST CPD-02 [See rule 162(3)] Date: Date Order for rejection / allowance of compounding of offence This has reference to your application referred to above. You....