TaxTMI 
TaxTMI 
The Sikkim Goods and Services Tax (Third Amendment) Rules, 2017.
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....rs "IGST and CGST", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (ii) in rule 96, (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; (iii) 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 allowed by the Commissioner, from the date of issue of the invoice for ex....
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.... 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 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 practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The ....
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....er 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 days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of secti....
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....he 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 defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction wher....
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....t 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 deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be ....
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.... 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, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate partici....
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....tachment 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. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property....
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....it. (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 bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority ....
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....ion. (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 of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void....
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....h invoice has not been issued i. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa j. Excess payment of tax, if any k. Any other (specify) 8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer) a. Bank Account Number b. Name of the Bank c. Bank Account Type d. Name of account holder e. Address of Bank Branch f. IFSC g. MICR 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No DECLARATION I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation / Status 14 DECLARATION I hereby declare 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 15 DECLARATION I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input....
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.... 14 6A. Exports BRC/FIRC details are mandatory- in case of services 20 20 Statement-3 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR-1: Table 6A) GSTIN of recipient Invoice details No. Date Value Goods/ HSN/ UQC QTY Services SAC No. Shipping bill/ Bill of export Date Port Code Integrated Tax EGM Details BRC/FIRC Rate Taxable Amt. Ref No. value Date No. Date (G/S) 1 2 3 4 5 6 7 8 10 11 12 13 14 15 16 17 18 6A. Exports Note 1. Shipping Bill and EGM are mandatory; - in case of goods. - 2. BRC/FIRC details are mandatory- in case of Services 21 24 Statement 4 Supplies to SEZ/SEZ developer Refund Type: On account of supplies made to SEZ unit/ SEZ Developer (GSTR-1: Table 6B and Table 9) GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax No. Date Value No Date Rate Taxable Amt. Amended Value (Integrated Tax) (If Any) Amt. Debit Note Credit Note Integrated Tax / Amended Integrated Tax / Amended (If any) Net Integrated Tax (If any) Amt. Amt. = (10/9) + 11-12 Amt. 1 2 3 4 5 6 7 Value 8 9 10 11 12 13 6B: Supplies made to SEZ/ SEZ developer (GSTR-....
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....27 27 28 28 Annexure-2 Certificate This is to certify that in respect of the refund amounting to INR , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. 29 29 FORM-GST-RFD-02 [See rules 90(1), 90(2) and 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 Filed by Tax Period Date and Time of Filing Reason for Refund State/ Union Territory: Amount of Refund Claimed: Refund Application Details Tax Interest Penalty Fees Others Total Central Tax State/UT tax Integrate....
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....I hereby sanction an amount of INR section 56 of the Act@ to M/s having GSTIN _under sub-section (5) of section 54) of the Act/under @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 & Strike-out whichever is not applicable to M/s Date: Place: having GSTIN _under sub-section (...) of Section (...) of the Act. Signature (DSC): Name: Designation: Office Address: 38 38 Reference No. Το FORM-GST-RFD-07 [See rule 92(1), 92(2) & 96(6)] (GSTIN/UIN/Temp.ID No.) (Name) (Address) Date: Acknowledgement No. Dated........ Order for Com....
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....ence 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. 41 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: Signatory: Place: Signature of Authorised Name: Designation / Status FORM GST RFD-11 [See rule 96A] Furnishing of bond or Letter of Undertaking for export of goods or services 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 1 2 3 4 Note - Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration - 5 (i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (ii) (iii) I....
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....f 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: 44 Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Accepted by me this........ .....day of . (month).... (year) ...of (Designation) for and on behalf of the President of India.". 45 Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 964) To The President of India (hereinafter called the "President"), acting through the proper officer I/We having No... Goods of...... & Services Tax (address of the registered person) Number Identification 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 ....
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.... 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 49 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 Seal . day(s). Place day of …………… (month) 20.... (year). Valid for Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (i) (ii) 50 50 FORM GST INS-02 ORDER OF SEIZURE [See rule 139 (2)]....
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.... Quantity or units Make/mark or model Remarks 1 2 3 4 5 Place: Date: Name and Designation of the Officer 53 53 Signature of the Witnesses 1. 2. Name and address Signature To: > 54 ... FORM GST INS-04 BOND FOR RELEASE OF GOODS SEIZED [See rule 140(1)] I.................of... .hereinafter called "obligor(s)" am held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of (hereinafter called “the Governorâ€) in the sum of ..(State) 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 execution of the bond of value .rupees and a security of ..rupees against which cash/bank guarantee has been furnished i....
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....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: (Amount in Rs.) Sr. Tax Act No. Period Place of supply (name of Tax/ Others Total Cess State) 1 2 3 4 5 6 7 Total 59 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 Reference No. Date of issue payment is made within 30 days of its issue 6. 7. Financial Year Details of payment made including interest and penalty, if applicable (Amount in Rs.) Sr. No. Tax Period Act Place of supply (POS) Tax/ Intere Cess st Penalty, Tota if applicabl Ledger Debit Date 1 utilised entry of e (Cash/ Credit) no. debit entry 1 2 3 4 5 6 7 8 9 10 11 8. Reasons, if any - > 9....
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....ference No.: FORM GST DRC - 08 [See rule 142(7)] Rectification of Order Preamble - > (Applicable for orders only) Particulars of original order Tax period, if any Section under which order is passed Order no. Date of issue Provision assessment order Order date no., if any ARN, if applied for Date of ARN Date: rectification Your application for rectification of the 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 rectification - > Details of demand, if any, after rectification Sr. Tax Turnover Place of Act Tax/Cess (Amount in Rs.) Interest Penalty No. rate supply 1 2 3 4 5 6 7 8 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under: To > Copy to (GSTIN/ID) --Name (Address) 40 67 To Particulars of defaulter - GSTIN- Name - Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 09 [See rule 143] Date: Date: Order for recovery through specified officer under section 79 Whereas a sum of Rs. > Act by the aforesaid person who has failed to make payment of such amount. The deta....
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.... Floor No. Flat No. Name of the Premises d/ ty/ Stre Villag Roa Locali Distri Stat PIN ct Latitude Longitud Code (optional e ) (optional /Building et e ) 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity Value 1 2 3 4 I have been sold to auction of the goods held for recovery of rupees .at.. section 79(1)(b)/(d) of the > Act and rules made (Purchaser) has been declared to be the purchaser of the said goods at the time of sale. The sale price of the said goods was received on... The sale was confirmed on.. Place: Date: Signature Name Designation 71 To The 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 from you; or is due or may become due to the said taxable person It is observed that you hold or are likely to hold a sum of rupees said p....
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....to execute the decree and credit the net proceeds for settlement of the outstanding recoverable amount as mentioned above. Place: Date: Proper Officer/ Specified Officer 74 To 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 Quantity 3 Schedule (Immovable) Building Floor No./ Flat No. No. Name of Road Locali Distric Stat the ty/ t Premises Stree Villag PIN Latitud Longitud e Code e e (option (optional /Building t e al) ) 123456789 10 Schedule (Shares) 75 Sr. No. Name of the Company 1 2....
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....arrear of land revenue. Place: Date: Signature Name Designation from the said 12 79 FORM GST DRC - 19 [See rule 156] 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 requested to 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 Central tax State/UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Place: Date: Signature Name Designation 80 80 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 In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time upto for payment of tax/ other dues or to allow me to pay such tax/other dues in -------instalments for reasons stated below: Demand ID Description Central tax Sta....
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....e 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 880 83 Reference No.: To Name Address FORM GST DRC - 23 [See rule 159(3), 159(5) & 159(6)] Date: (Bank/ Post Office/Financial Institution/Immovable property registering authority) Order reference No. - 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 revenue in the proceedings launched against the person. Now, there is no ....