TaxTMI 
TaxTMI 
The Bihar Goods and Services Tax (First Amendment) Rules, 2017.
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...., 2017- (a) The words, figures and letters "or FORM GSTR-3B, as the case may be" shall be inserted after the words and figures "FORM GSTR 3" in clause (b) of sub-rule (1) of Rule 96 of Bihar Goods and Services Tax Rules, 2017.- (b) The words, figures and letters "or FORM GSTR-3B, as the case may be" shall be inserted after the words and figures "FORM GSTR 3" in sub-rule (3) of Rule 96 of Bihar Goods and Services Tax Rules, 2017; 4. After rule 96, the following rule shall be inserted, namely:- "96A.Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of- (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be ....
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.... of Bihar Goods and Services Tax Rules, 2017- Rule 124 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :- "124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority - The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of Rule 124 of the Central Goods and Services Tax Rules, 2017." 9. Substitution of Rule 125 of Bihar Goods and Services Tax Rules, 2017- Rule 125 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :- "125. Secretary to the Authority - The Secretary to the Authority shall be in accordance with the provisions of Rule 125 of the Central Goods and Services Tax Rules, 2017." 10. Substitution of Rule 126 of Bihar Goods and Services Tax Rules, 2017- Rule 126 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :- "126. Power to determine the methodology and procedure - The Power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of Rule 126 of the Central Goods and Services T....
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....make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1)The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the "applicable tax" shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. 141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if th....
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....ub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. 143. Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as "the defaulter") to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.-For the purposes of this rule, "specified officer" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or t....
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....c) of sub-section (1) of section 79 (hereafter referred to in this rule as "the third person"), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged. 146. Recovery through execution of a decree, etc.-Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distra....
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....may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. (9) The person making the claim or objection must adduce evidence to show that on the date of the order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question under attachment or distraint. (10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the poss....
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.... interest in the property sold. 149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-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 ....
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.... Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. 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 proce....
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....ome 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 from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recov....
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....ppears 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."; (xiii) Substitution of Forms appended to Bihar Goods and Service Tax Act Rule, 2017.- "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", appended to Bihar Goods and Service Tax Act Rule, 2017 shall be substituted by "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11", namely:- ============= Document 1बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 "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 6. Amount of Refund Claimed: Act Central Tax State/UT Tax Integrated Tax Cess To 12 79 Tax Interest Penalty Fees Others Total Total 7. Grounds of Refund Claim: (select from the drop down): (a) Exces....
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....nt, 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. Place Date We declare that no refund on this account has been received by us earlier. Signature of Authorised Signatory (Name) Designation/ Status बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 STATEMENT -1 81 (ANNEXURE 1) Refund Type: ITC accumulated due to inverted tax structu....
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....ls Invoice बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 STATEMENT 5 RECIPIENT OF DEEMED EXPORTS ETC. Amount of Tax Date Value Rate Taxable value Integrated Tax Central Tax State/ UT Tax Cess Place of supply (Name of State) Whether input or input service/ Capital goods (incl plant and machinery)/ Ineligible for ITC Integrated Tax Central Tax State/ UT Tax available Amount of ITC 123456789 10 11 12 13 14 15 16 17 18 19 20 Cess Amended Value (ITC Integrated Tax) (If Any) Debit Note ITC Integrated Tax / Amended (If any) Credit Note ITC Integrated Tax / Amended (If any) Net ITC Integrated Tax= (17/7) + 18 - 19 83 84 बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 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: Order No: Order Date: Details of invoice covering transaction considered as intra-State / inter-State transaction earlier Transacti....
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....efund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A. 9. ‘Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Detail....
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....) & 94] Payment Advice Payment Advice No: - To PAO/ Treasury/RBI/ Bank Refund Sanction Order No. Order Date....... GSTIN/UIN/Temporary ID <> Name: <> Refund Amount (as per Order): Description Net Refund amount sanctioned Interest on delayed Refund Total Note - Integrated Tax Central Tax TIPFO T IPFO T Total State/ UT tax IPFO Date: Total Cess TIPFO 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others Details of the Bank Bank Account no as per application (i) Name of the Bank (ii) Name and Address of the Bank/branch (iii) IFSC (iv) MICR (v) Date: Place: 10 Το (GSTIN/UIN/ Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: Order No.: To बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] (GSTIN/UIN/Temporary ID) (Name) (Address) Show cause notice No. (If applicable) Acknowledgement No. . Date: Refund Sanction/Rejection Order Dated 89 Sir/Madam, This has reference to your above mentioned application for refund filed under section 54 o....
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....Designation: Office Address बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] (GSTIN/UIN/Temp.ID No.) Reference No. To (Name) (Address) 91 94 Date: Acknowledgement No. Sir/Madam, .. Dated................ Order for Complete adjustment of sanctioned Refund Part- A With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Integrated Central State/ Tax Tax Cess UT Tax (i) Amount of Refund claimed (ii) Net Refund Sanctioned on Provisional Basis (Order No...date) (iii) Refund amount inadmissible rejected > (iv) Refund admissible (i-ii-iii) (v) Demand Order Refund adjusted against outstanding demand (as per order no.) under existing law or under this law. No... date...... (vi) Balance amount of refund Nil Nil Nil I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding dema....
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....nishing of bond or Letter of Undertaking for export of goods or services 3. Indicate the type of document furnished Bond: 4. Details of bond furnished Sr. No. 1 Letter of Undertaking 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) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) (iii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee. The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services. Signature of Authorized Signatory Name Designation/Status · Date 93 93 94 बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 Bond for export of goods or services without payment of integrated tax (See rule 96A) I/We............ .of.. .....
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....d on behalf of the President of India.". बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 95 To Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) The President of India (hereinafter called the "President"), acting through the proper officer I/We of.... person) having Goods & Services Tax Identification Number No.. (address of the registered 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 day of ..................... to the President on this (a) (b) (c) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of rule 96A; to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or services; pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of ta....
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....such assistance as may be necessary, and if any goods or documents and/or other things relevant to the proceedings under the Actare found, to seize and produce the same forthwith before me for further action under the Act and rules made thereunder. Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection / search operations, making of false statement or providing false evidence is punishable with imprisonment and /or fine under the Act read with section 179, 181, 191 and 418 of the Indian Penal Code. Given under my hand & seal this ………………….. (month) 20.... (year). Valid for day(s). Seal Place day of ...... Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (i) (ii) बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)] 97 97 Whereas 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 ....
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.... 2. To: > 3 Make/mark or model Remarks 4 5 Name and Designation of the Officer Signature बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] 99 99 ...hereinafter called "obligor(s)" am held andfirmly bound to the President of India (hereinafter called "the President") and/or the Governor of ..(State) (hereinafter called "the Governorâ€) inthe sum of.... ....rupees to be paid to the President / the Governor for which payment will be made. I jointly and severally bind myself and myheirs/ executors/ administrators/legal representatives/ successors and assigns by these presents; datedthis…..day of... WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number ...rupees involving an amount of tax of ..dated... 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 o....
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....the case (b) Grounds (c) Tax and other dues Date: Sr. No. Tax Period Act Place of supply (name of State) Tax/ Others (Amount in Rs.) Total Cess 1 2 3 4 5 6 7 Total ▬▬▬▬ Reference No: To GSTIN/ID Name Address SCN Ref. No. Statement Ref. No. FORM GST DRC -02 [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: 101 (Amount in Rs.) Sr. Tax Act Place of supply Tax/ Others Total No. Period (name of State) Cess 1 2 3 4 5 6 7 Total 102 बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 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 > Audit, investigation, voluntary, SCN, others (specify) 4. Section under which voluntary payment is made > 5. Details of show cause notice, if payment is made within 30 days of its issue Reference No. Date of issue 6. 7. Financial Year Details of payment made including interest and p....
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....he order (b) Order date (c) Tax period - 2. Issues involved –> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services Sr. No. HSN Description 105 4. Details of demand (Amount in Rs.) Sr. Tax Turnover Place of supply Act No. rate Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8 5. Amount deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 1 2 3 4 5 6 7 8 Copy to Signature Name Designation 106 Reference No.: बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST DRC - 08 [See rule 142(7)] Rectification of Order Date: Preamble - > (Applicable for orders only) Particulars of original order Tax period, if any Section under which order is passed Order no. Provision assessment order no., if any ARN, if applied for rectification Date of issue Order date Date of ARN 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 ....
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....l be again put up for auction and resold. Serial No. 1 Schedule Description of goods 2 Quantity 3 Place: Date: To, FORM GST DRC - 11 [See rule 144(5) & 147(12)] Notice to successful bidder Please refer to Public Auction Reference no. Signature Name Designation dated On the basis of auction conducted on in the instant case. you have been found to be a successful bidder You are hereby, required to make payment of Rs. 15 days from the date of auction. within a period of 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 Demand order no.: Reference no. of recovery: Period: बिहार गजट (असाधारण ), 1 सितमà¥à¤¬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) 109 Building Floor No./ Name of the No. Flat No. Premises/ Building Road/ Street Locality/ District State Village PIN Latitude Code (optional) Longitude (opti....
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.... of the Act or the rules made thereunder shall follow. Place: Date: Signature Name Designation dated बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST DRC – 14 - [See rule 145(2)] Certificate of Payment to a Third Person 111 In response to the notice issued to you in FORM GST DRC-13 bearing reference no. you have discharged your liability by making a for the defaulter named below: payment of Rs. 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: FORM GST DRC-15 Signature Name Designation [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE То The Magistrate /Judge of the Court of Demand order no.: Sir/Ma'am, Date: Period 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 t....
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....ach lot. In the absence of any order of postponement, the auction will be held ...(date) at...... .A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be cancelled. on....... 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 Building No./ Flat No. Floor No. Name of the Premises /Building Schedule (Immovable) Road/ Locality/ Street Village District State PIN Latitude Longitude Code (optional) (optional) 12345678910 Place: Date: Schedule (Shares) Sr. No. Name of the Company 1 2 Quantity 3 Signature Name Designation 114 बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST DRC - 18 [See rule 155] To 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....... do hereby certify that a sum of Rs... has been....
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....e rule 158(2)] Demand Order No. Reference number of recovery: Period - Application Reference No. (ARN) - > Date: Date: Date - 117 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 (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees monthly instalments. in 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 118 Reference No.: To बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST DRC - 22 [See rule 159(1)] Date: Name Address (Bank/ Post Office/Financial Inst....
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....uidator/Receiver, बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 Name of the taxable person: GSTIN: Demand order no.: Date: FORMGST DRC-24 [See rule 160] Period: 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 2 3 4 5 6 1 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 Reference No > बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST DRC - 25 [See rule 161] > To GSTIN Name Address Demand Order No.: Reference num....