TaxTMI 
TaxTMI 
The Bihar Goods and Services Tax (First Amendment) Rules, 2017.
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....ihar Goods and Services Tax Rules, 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 o....
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....Goods and Services Tax Rules, 2017." 8. Substitution of Rule 124 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 a....
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....f such goods or documents or books or things containing, interalia, description, quantity or unit, 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 resp....
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....FORM GST DRC-06. (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-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....
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....f adequate participation or due to low bids. 145. Recovery from a third person.- (1)The proper officer may serve upon a person referred to in clause (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 ....
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....cipate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case 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....
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....No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.- (a) in the case of a debt, the ....
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.... administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 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....
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....e written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment. (4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect 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 l....
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....ssioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted."; (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 pers....
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....are that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name - Designation / Status DECLARATION I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation / Status I/We SELF-DECLARATION (Applicant) having GSTIN/ temporary Id solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 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 ....
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....ails Date Value Shipping bill/ Bill of export ON Integrated Tax Amended Date Rate Taxable Value Amt. Value (Integrated Tax) (If Any) Amt. Debit Note Integrated Tax/ Amended (If any) Amt. Credit Note Integrated Tax / Amended (If any) Amt. Net Integrat ed Tax = (10/9) +11 - 12 Amt. 1 2 3 4 5 6 7 8 6B: Supplies made to SEZ/ SEZ developer (GSTR-5: Table 5 and Table 8) Invoice details Amount 10 11 12 13 Net Integrated Tax = (12/7) + 13-14 12345678910 11 12 13 14 15 Date GSTIN of supplier No (GSTR-2: TABLE 3 AND TABLE 6) details 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....
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....sed: (a) B to C: (b) EGM: (c) GSTIN: (d) IGST: (e) ITC: (f) POS: (g) SEZ: (h) Temporary ID: (i) UIN: From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number Integrated goods and services tax Input tax credit Place of Supply (Respective State) Special Economic Zone Temporary Identification Number Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund 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....
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.... 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: Sr. Description No Amount of refund claimed (i) 10% of the amount claimed as refund (ii) (to be sanctioned later) Balance amount (i-ii) (iii) Amount of refund sanctioned (iv) Bank Details (v) Bank Account No. as per application Name of the Bank (vi) Address of the Bank/Branch (vii) IFSC (viii) MICR (ix) Date: Place: Central Tax State / Integrated UT tax Tax Cess Signature (DSC): Name: Designation: Office Address: 888 87 88 बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 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 ....
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....ut whichever is not applicable & 1. I hereby sanction an amount of INR to M/s having GSTIN @ _under sub-section (5) of section 54) of the Act/under section 56 of the Act @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 sub-section (...) of Section (...) of the Act.. &3. I hereby reject an amount of INR GSTIN to Consumer Welfare Fund under to M/s _under sub-section (...) of Section (...) of the Act. & Strike-out whichever is not applicable having Date: Place: Signature (DSC): Name: Designation: Office Address बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à....
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....e 3. Address 4. Tax Period (Quarter) 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 : : : From To : Amount d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I 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 1. GSTIN 2. Name बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST RFD-11 [See rule 96A] Furnishing of bond or Letter of Undertaking for e....
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....reunder; AND if the relevant and specific goods or services are duly exported; AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void; OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue: AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both; I/We further declare that this bond 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 Occupation Occupation ........... Accepted by me this... ..............day of ………….. (month)………….(year) …………â€....
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....n hand, has claimed input tax credit in excess of his entitlement under the Act has claimed refund in excess of his entitlement under the Act has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act; B.M/s. ☠OR is engaged in the business of transporting goods that have escaped payment of tax is an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of taxhave been stored has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act. C. OR ☠goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the business/residential premises detailed herein below Therefore,― ☠in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made there under. OR in exercise of the powers conferr....
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....th, or otherwise deal with the goods or things except with the previous permission of the undersigned. Place: Date: Signature of the Witnesses Sr. No. Name and address 1. 2. To: > Name and Designation of the Officer Signature 98 बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted 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 certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above. Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby order that you shall not/shall not caus....
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....ss (2) Name and Address Date Place Accepted by me this.... ..day of ....... ..(month)..... .... (year)...... (designation of officer)for and on behalf of the President/Governor. (Signature of the Officer) 100 बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on from the following premise(s): > which is/are a place/places of business/premises belonging to: > > Details of goods seized: Sr. No 1 Description of goods 2 Quantity or units Make/mark or model Remarks 3 4 5 and since these goods are of perishable or hazardous nature and since an amount of Rs. amount equivalent to the: market price of such goods or things (amount in words and digits), being an the amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above mentioned goods be released forthwith. Place: Date: To: > Name and Designation of the Officer बिहार à¤....
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....] GSTIN/ID Name Address Tax Period ARN - F.Y. Date - Date: 103 Acknowledgement of acceptance of payment made voluntarily 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 - Reference No: To GSTIN/ID Name Address Tax Period SCN - ARN - Signature Name Designation FORM GST DRC-05 [See rule 142(3)] Date: F.Y. Date - Date - Intimation of conclusion of proceedings This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section said notice are hereby concluded. ---- , the proceedings initiated vide the Copy to Signature Name Designation 104 1. GSTIN 2. Name बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice 3. Details of Show Cause Notice Reference No. Date of issue 4. Financial Year 5. Reply > 6. Documents....
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.... - Demand order no.: Reference no. of recovery: Period: Date: Date: Order for recovery through specified officer under section 79 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: Act Tax/Cess Interest Penalty Others (Amount in Rs.) 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 108 बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST DRC – 10 - [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Period: Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs. and interest thereon and admissible expenditure incurred on the ....
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....ce of the said goods was received The sale was confirmed on...... on......... Place: Date: Signature Name Designation 110 To The बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 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 person from you; or is due or may become due to the said taxable It is observed that you hold or are likely to hold a sum of rupees the said person. for or on account of to the Government forthwith or upon You are hereby directed to pay a sum of rupees the money becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act. Please note that any payment made by you in compliance of this notice wil....
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..... 112 बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 10 GSTIN - Name - Address - Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 16 [See rule 147(1) & 151(1)] Date: Date: Notice for attachment and sale of immovable/movable goods/shares under section 79 Whereas you have failed to pay the amount of Rs...... ......, being the arrears of tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act. The immovable goods mentioned in the Table below are, therefore, attached and will be sold for the recovery of the said amount. You are hereby prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you shall be invalid. Schedule (Movable) Sr. No. 1 Description of goods 2 Schedule (Immovable) Quantity 3 Building No./ Floor No. Name of Flat No. the Premises Road/ Locality/ District Street Village State PIN Latitude Longitude Code (optional) (optional) /Building 1 2 3 4 5 6 7 8 9 10 Place: Date: Schedule (Shares) Sr. No. Name of the Compan....
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.... manner provided under the Act. > The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: - > You are requested to take early steps to realise the sum of rupees defaulter as if it were an arrear of land revenue. from the said Place: Date: Signature Name Designation बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST DRC - 19 [See rule 156] 115 To, Magistrate, > Demand order no.: Reference number of recovery: Period: Date: Date: Application to the Magistrate for Recovery as Fine ----- A sum of Rs. >is recoverable from > holding > on account of tax, interest and penalty payable under the provisions of the Act. You are requestedto kindly recover such amount in accordance with the provisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate. Details of Amount Description Tax/Cess Central tax State/UT tax Integrated tax CESS Interest Penalty Fees Others Total Place: Date: Signature Name Designation 116 ब....
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....roperty registering authority) Provisional attachment of property under section 83 It is to inform that M/s (name) having principal place of business at ---(address) bearing registration number as (GSTIN/ID), PAN is a registered taxable person under the > Act. Proceedingshave been launched against the aforesaid taxable person under section > of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - >account in your > having account no. >; or property located at >. In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I ----- (name), (designation), hereby provisionally attach the aforesaid account / property. No debit shall be allowed to be made from the said account or any other 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 Reference No.: To बिà....
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....DRC - 25 [See rule 161] > To GSTIN Name Address Demand Order No.: Reference number of recovery: Period: Reference No. in Appeal or Revision or any other proceeding - Date: Date: Date: Continuation of Recovery Proceedings 121 dated >has enhanced/reduced the dues covered by the above mentioned demand order No. .dated.... ........vide order no. 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: (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State/UT tax Integrated tax Cess Place: Date: Signature Name Designation 122 11. बिहार गजट (असाधारण ), 1 सितमà¥à¤¬à¤° 2017 FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offence GSTIN/Temporary ID 12. Name of the applicant 13. Address 14. The violation of provisions of th....