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The Kerala Goods and Services Tax (Amendment) Rules, 2017.

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...., 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; (ii) in rule 96,- (a) in sub-rule (1), in clause (b), and (b) in sub-rule (3), after the word, letters, and figure "FORM GSTR 3", the word, letters, symbol and figure "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 In....

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....01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner of 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 officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or thi....

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....fying 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 section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the ....

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....ir 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 where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to ....

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....b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Ordinance 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 furnished in the manner specified by such officer, to make the bidders eligible to participate in the auctio....

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....te 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 participation or due to low bids. 148. Prohibition against bidding or purchase by officer.-No officer or other p....

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....hereon, 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, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost o....

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....in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under the Ordinance or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 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 Ordinance or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 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 th....

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....ion, which may be considered relevant for the examination of such application. (3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date 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....

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....n a supply which is not provided, either wholly or partially, and for which invoice has not been issued (g) (h) (i) (j) Excess payment of tax, if any Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (k) Any other (specify). 8. Details of Bank Account (to be auto populated from RC in case of registered tax payer) (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 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 33/3113/2017/S-6. 14 14 DECLARATION I hereby d....

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....RC details are mandatory-in case of services. Credit Note Integrated Tax / Amended (if any) 13 Net Integrated Tax = (11/8)+12-13 14 16 33/3113/2017/S-6. STATEMENT 3 Invoice details Shipping bill/ Bill of export Integrated Tax EGM Details BRC/FIRC GSTIN of recipient No. Date Value Goods/ Services (G/S) HSN/ SAC UQC QTY No. Date Port Code Rate Taxable value Amt. Ref. No. Date No. Date 1 2 3 4 5 6 7 8 10 11 12 13 14 15 16 17 18 6A. Exports Refund Type: Export without payment of Tax-Accumulated ITC (GSTR-1: Table 6A) Note: 1. Shipping Bill and EGM are mandatory; – in case of goods. BRC/FIRC details are mandatory in case of Services. 17 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) Invoice details GSTIN of recipient Shipping bill/ Bill of export Integrated Tax Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax/ Amended (If any) Credit Note Integrated Tax/Amended (If any) Net Integrated Tax = (10/9 ) + 11 −12 No. Date Value No. Date Rate 1 2 3 4 5 6 7 Taxable Value 8 Amt....

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....TE This is to certify that in respect of the refund amounting to INR > (in words) claimed by M/s ID for the tax period Acknowledgement Number Date of Acknowledgement GSTIN/UIN/Temporary ID, if applicable Applicant's Name Form No. Form Description Jurisdiction (tick appropriate) Centre Filed by State/ Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Central Tax State/UT tax Integrated Tax Cess Union Territory : Refund Application Details Tax Interest Penalty Fees Others Total 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 (GSTIN) (Name) 24 FORM GST-RFD-04 [See rule 91(2)] Date: (Address) PROVISIONAL REFUND ORDER Refund Application Reference No. (ARN). Dated Dated . Acknowledgement No. Sir/Madam, PAO/Treasury/RBI/Bank Refund Sanction Order No. Order Date.. . Date: GSTIN/UIN/Temporary ID <> Name: <> Refund Amount (as per Order): Description Net Refund amount sanctioned Interest on Central Tax....

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....ount of be paid to the bank account specified by him in his application*. #Strike out whichever is not applicable. *2. I hereby credit an amount of INR of Section (...) of the Act. & 3. I hereby reject an amount of INR sub-section (...) of Section (...) of the Act. & Strike out whichever is not applicable. -rupees is to to Consumer Welfare Fund under sub-section (...) to M/s. having GSTIN under Date: Place: Signature (DSC) Name Designation Office Address : 28 Reference No.: FORM GST-RFD-07 [See rules 92(1), 92(2) and 96(6)] To (GSTIN/UIN/Temp. ID No.) (Name) (Address) Acknowledgement No.. Date: Dated.> iv Refund admissible (i-ii-iii) V Refund adjusted against outstanding demand (as per order No.) under existing law or under this law. Integrated Tax Central State/UT Tax Tax Cess Demand Order 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 demand under this Ordinance/under the existing law. This application stands disposed as per provisions under sub-section (...) of Section (...) of the Act. OR 29 P....

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....ional officer. 5. Declaration:― (i) The abovementioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services. (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 32 2 BOND FOR EXPORT OF GOODS OR SERVICES WITHOUT PAYMENT OF INTEGRATED TAX I/We.. (See Rule 96A) hereinafter called “obligor(s)", am/are held and firmly bound to the President of India (hereinafter called “the President”) in the sum of.. President for which payment will and truly to be made; ..rupees to be paid to the I/We jointly and severally bind myself/ourselves and my/our respective heirs/executors/ administrators/legal representatives/successors and assigns by these presents; Dated this….…………………………....

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....representatives/successors and assigns by these presents, hereby jointly and severally undertake on this day of. to the Governor. (a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of Rule 96A; (b) to observes all the provisions of the Goods and Services Tax Ordinance (11 of 2017) and rules made thereunder, in respect of export of goods or services; (c) 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 tax not paid, from the date of invoice till the date of payment. I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested. IN THE WITNESS THEREOF these presents have been signed the day herein before written by the undertaker(s). Signature(s) of undertaker(s): Date: Place: Witnesses (1) Name and Address : (2) Name and Address : Accepted by me this.. day of of Governor of Kerala. 33/3113/2017/S-6. Occupation: Occupation: (month) (year) (Designation) for and on behalf of the 10 3....

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....(s). .day of (month) 20 (year). Seal Place: Signature, Name and designation of the issuing authority: Name, Designation and Signature of the Inspection Officer/s (i) 36 FORM GST-INS-02 ORDER OF SEIZURE [See Rule 139 (2)] WHEREAS an inspection under sub-section (1)/search under sub-section (2) of Section 67 was at _:_ AM/PM in the following premise(s): conducted by me on > 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 seize the following goods/books/documents and things: (A) Details of Goods seized: Sl. No. 1 Description of goods 2 Quantity or units Make/mark or model Remarks 3 4 5 (B) Details of books/documents/things seized: Sl. Description No. of ....

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....en permitted to be released provisionally by the proper officer on execution of the bond of value rupees and a security of against which cash/bank guarantee has been furnished in favour of the President/Governor; and .rupees WHEREAS, I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Ordinance; AND if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten days of the 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 this condition, the same shall be in full force: AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the security deposit or by endorsing his rights under the above-written bond or both; IN THE WITNESS THEREOF these presents have been signed the day herein before written by the obligor(s). Date: Place: Signature(s) of obligor(s). Witnesses: (1) Name and Address (2) Name and Address Date: Place: Accepted by me this....

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..... Period Place of Tax/ supply (POS) Cess Interest Penalty, if applicable Ledger utilised Debit Date of Total entry (Cash/ debit entry No. Credit) (1) 2) (3) (4) (5) (0) (89) (10) (11) 8. Reasons, if any - > 9. Verification- I 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. Date: Signature of Authorized Signatory Name: Designation/Status: Reference No. : To Tax Period ARN: .GSTIN/ID ..Name .Address 45 FORM GST-DRC-04 [See Rule 142(2)] F.Y. Date: Date: 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: 33/3113/2017/S-6. Signature: Name : Designation: Reference No. : To Tax Period SCN : ARN: .GSTIN/ID ..Name .Address 46 FORM GST-DRC-05 [See Rule 142(3)] F.Y. Date: 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 ment....

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.... Name: Demand Order No.: Reference No. of recovery: Period: 50 50 FORM GST-DRC-09 [See Rule 143] Date: Date: ORDER FOR RECOVERY THROUGH SPECIFIED OFFICER UNDER SECTION 79 Whereas a sum of Rs. > Ordinance, 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 Act Tax/Cess Interest Penalty Others Total (1) Integrated tax (2) (3) (4) (5) (6) Central tax State/UT tax Cess Total > You are, hereby, required under the provisions of section 79 of the > Ordinance to recover the amount due from the > as mentioned above. Place: Date: Signature: Name: Designation: 51 54 FORM GST-DRC-10 [See Rule 144(2)] NOTICE FOR AUCTION OF GOODS UNDER SECTION 79 (1) (b) OF THE ORDINANCE 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 *.. and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in th....

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....s of defaulter- GSTIN: Name: Demand Order No. : Reference No. of recovery: Period: Date: Date: WHEREAS a sum of Rs. > Act/Ordinance by > holding > who has failed to make payment of such amount; and/or It is observed that a sum of rupees said taxable person from you; or is due or may become due to the for or It is observed that you hold or are likely to hold a sum of rupees on account of the said person. to the Government You are hereby directed to pay a sum of rupees forthwith or upon 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 Ordinance. Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Ordinance to have been made under the authority of the said taxable person and the certificate from the Government in FORM GST DRC-14 will constitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate. Also, please note that if you discharge any liability to the said taxable person after receipt of this notice, you will be personally liable to the State/Cen....

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....the said goods in any way and any transfer or charge created by you shall be invalid. Sl. No. (1) SCHEDULE (MOVABLE) Description of goods Quantity (3) SCHEDULE (IMMOVABLE) Name of Building No./ Floor No. Flat No. the Road/ Locality/ Premises/ Street Village Building District State PIN Code Latitude Longitude (optional) (optional) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Place: Date: 33/3113/2017/S-6. SCHEDULE (SHARES) Sl. No. (1) Name of the Company (2) Quantity (3) Signature: Name : Designation: FORM 58 GST-DRC-17 [See Rule 147(4)] NOTICE FOR AUCTION OF IMMOVABLE/MOVABLE PROPERTY UNDER SECTION 79(1) (d) Demand Order No.: Reference Number of recovery: Date: Date: Period: WHEREAS an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilitie....

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....erest Penalty Fees Others Total Place: Date: Signature Name Designation 61 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 Ordinance, I request you to allow me extension of time up to for payment of tax/other dues or to allow me to pay such .instalments for reasons stated below: tax/other dues in Demand ID Description Tax/Cess Interest Penalty Fees Others Total Reasons: Central Tax State/UT Tax Integrated Tax CESS Upload Document 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. Place: Date: 33/3113/2017/S-6. Signature of Authorized Signatory.... Name.. Reference No. > Date: Date: Date: 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 Ordinance. Your application for deferred payment/payment of tax/other dues in instalment....

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.... Name Designation To The Liquidator/Receiver, Name of the taxable person: GSTIN: Demand Order No.: 65 FORM GST-DRC-24 (See Rule 160) Date: 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 Act Tax Interest (2) (3) Penalty (4) Other Dues Total Arrears (5) (6) (1) Central tax State/UT tax Integrated tax Cess In compliance of the provisions of section 88 of the Ordinance, 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: 33/3113/2017/S-6. Name Designation: Reference No. > Το GSTIN Name Address. 66 FORM GST-DRC-25 (See Rule 161) Demand Order No.: Reference number of recovery: Period: Reference No. in Appeal or Revision or any other proceeding: CONTINUATION OF RECOVERY PROCEEDINGS Date: Date: Date: This has reference to the init....