TaxTMI 
TaxTMI 
Manipur Goods and Services Tax (First Amendment) Rules, 2017
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.... available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply; (c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; (d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order. Illustration: (1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees. (2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the valu....
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....use (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.- Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services. 31. Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter: Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30. 32. Determination of value in respect of certain supplies.-(1)Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter. (2) The value of s....
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....pression "basic fare" means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be, (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance. (5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been av....
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....ices or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 34. Rate of exchange of currency, other than Indian rupees, for determination of value.-The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time ....
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.... accordance with the provisions of sub-rule (1) of rule 54. (2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person. (3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts. 37. Reversal of input tax credit in the case of non-payment of consideration.-(1)A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following t....
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....rvice Distributor.-(1)An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely, (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit; (c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d); (d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exemp....
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....ice Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted. (2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the process specified in clause (j) of sub-rule (1) shall apply, mutatis mutandis, for reduction of credit. (3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit and include the ....
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....t accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees; (e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request f....
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....ies other than exempted but including zero rated supplies, be denoted as 'T4'; (g) 'T1', 'T2', 'T3' and 'T4' shall be determined and declared by the registered person at the invoice level in FORM GSTR-2; (h) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as C2 = C1- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as D1= (E/F) x C2 where, 'E' is the aggregate value of exempt supplies during the tax period, and 'F' is the total turnover in the State of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated; Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall....
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....of the amounts calculated finally in respect of 'D1' and 'D2', such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year to which such credit relates. 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.-(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely, (a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger; (b) the amount of input....
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....culated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated; Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (h) the amount Te along with the applicable interest shall, during every tax period of the useful life of the concerned capital goods, be added to the output tax liability of the person making such claim of credit. (2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax. 44. Manner of reversal of credit under special circumstances.-(1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the followin....
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.... sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest. Explanation.- For the purposes of this Chapter, (1) the expressions "capital goods" shall include "plant and machinery" as defined in ....
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....he place of supply; (p) whether the tax is payable on reverse charge basis; and (q) signature or digital signature of the supplier or his authorised representative: Provided that the Board may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF....
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.... the duplicate copy being marked as DUPLICATE FOR SUPPLIER. (3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1. 49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely, (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) Harmonised System of Nomenclature Code for goods or services; (f) description of goods or services or both; (g) value of supply of goods or services or both taking into account discount or abatement, if any; and (h) signature or digital signature of the supplier or his authorised representat....
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....; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) number and date of receipt voucher issued in accordance with the provisions of rule 50; (f) description of goods or services in respect of which refund is made; (g) amount of refund made; (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative. 52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination the....
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....ed person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE". 54. Tax invoice in special cases.- (1)An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as- "-", "/"....
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.... 55. Transportation of goods without issue of invoice.-(1)For the purposes of (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; (vii) tax rate and tax amount - central tax, State tax, integrated tax, Union territory tax or cess, where....
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....on shall keep and maintain a separate account of advances received, paid and adjustments made thereto. (4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period. (5) Every registered person shall keep the particulars of - (a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act; (b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter; (c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of a....
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....ed and the services supplied. (14) Every registered person executing works contract shall keep separate accounts for works contract showing (a) the names and addresses of the persons on whose behalf the works contract is executed; (b) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; (c) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract; (d) the details of payment received in respect of each works contract; and (e) the names and addresses of suppliers from whom he received goods or services. (15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature. (16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every relate....
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....ll, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches. (b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods. (5) The owner or the operator of the godown shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand. Chapter VIII Returns 59. Form and manner of furnishing details of outward supplies.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods ....
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....d by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38. (2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR- 6 under rule 65 shall be made....
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....efund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54. (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. 62. Form and manner of submission of quarterly return by the composition supplier.-(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule (1) shall include the....
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....r before the twentieth day of the month succeeding the calendar month or part thereof. 65. Form and manner of submission of return by an Input Service Distributor.-Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner. 66. Form and manner of submission of return by a person required to deduct tax at source.-(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner. (2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORMGSTR-4A on the common portal after the due date of filing of FORM GSTR-7. ....
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....has furnished a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier. 70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.-(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be add....
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....ded, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that - (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return. (ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. Final acceptance of reduction in output tax liability and communication thereof. (1) The final acceptance of claim of reduction in output tax liability ....
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....clared by the supplier. 76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. 77. Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54. 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.-The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GSTR-1 unde....
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....ver during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 81. Final return.-Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. 82. Details of inward supplies of persons having Unique Identity Number.-(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the tax....
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....fied to be enrolled as a goods and services tax practitioner. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council: Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date. (4) If any goods and services tax practitioneris found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconductand after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of iss....
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....at the facts mentioned in the return are true and correct. (10) The goods and services tax practitioner shall (a) prepare the statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8). 84. Conditions for purposes of appearance.-(1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83. (2) A goods and services tax practitioner attending on behalf of a registered or an un-registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05. Chapter IX Payment of Tax 85. Electronic Liability Register.-(1) The electronic liability register specified under sub-section (7) of ....
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....ed in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. (5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance. (6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Exp....
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....d to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal. (5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlementmode from any bank, the mandate form shall be generated along with the challan on the common portaland the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan. (6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan. (7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challa....
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.... on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7,as the case may be: Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the - (a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone; (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone: Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies: Provided also that refund of any amount, after adjusting the....
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.... in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil- rated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account ofthe finalisation of provisional assessment; (j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply; (k) a statement showing the details of the amount of claim on account of excess payment of tax; (l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in....
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.... of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) "Relevant period" means the period for which the claim has been filed. (5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC / Adjusted Total Turnover} - tax payable on such inverted rated supply of goods Explanation.- For the purposes of this sub rule, the expressions "Net ITC" and "Adjusted Total turnover" shall have the same meanings as assigned to them in sub-rule (4). 90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electron....
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....knowledgement under sub-rule (1) or sub-rule (2) of rule 90. (3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 92. Order sanctioning refund.-(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existinglaw, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. (2) Where the proper officer or the Commissioner is o....
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...., a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 94. Order sanctioning interest on delayed refunds.-Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 95. Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the....
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....rticulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where, (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or subsection (11) of section 54; or (b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962. (5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal. (6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07. (7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4)....
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.... a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers - (a) to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; (b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government; (c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant; (d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and....
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.... furnished not exceeding twenty five per cent. of the amount covered under the bond. (4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3): Provided that a bond furnished to the proper officer under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.- For the purposes of this rule, the expression "amount" shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction. (5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07. (6) The applicant may file an application in FORM GST ASMT- 08 for the release of the sec....
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....the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18. 101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof. (2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section. (3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes. (4) The proper officer may inform the registered....
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....the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. (3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and (b) in the case of an applicant, in the manner specified in rule 26. 107. Certification of copies of the advance rulings pronounced by the Appellate Authority. - A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to- (a) the applicant and the appellant; (b) the concerned officer of central tax and State or Union territory tax; (c) the jurisdictional officer of central tax and State or Union territory tax; and (d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act. Chapter - XIII Appeals and Revision 108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authorit....
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....l and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy. Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued. (5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fe....
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....y (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. 114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26. 115. Demand confirmed by the Court.- T....
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....y:- (i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law; (ii) the description and value of the goods or services; (iii) the quantity in case of goods and the unit or unit quantity code thereof; (iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and (v) the date on which the receipt of goods or services is entered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal. (4) (a) (i) A registered person who was not registered under the existing law shall, in accordance with the proviso to sub-section (3) of section 140, be allowed to avail of input tax credit on goods (on which the duty of central excise or, as the case may be, additional duties of customs under sub-section (1) of section 3 of the Customs Tariff Act....
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.... of stock held by a principal and agent.-Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semifinished goods or finished goods, as applicable, held by him on the appointed day. 120. Details of goods sent on approval basis.-Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1. 121. Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly. Chapter XV Anti-Profiteering 122. Constitution of the Authority.-The Authority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or hav....
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....to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. 126. Power to determine the methodology and procedure.-The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices. 127. Duties of the Authority.- It shall be the duty of the Authority, (i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices; (ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices; (iii) to order, (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eight....
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....a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of statement of facts on which the allegations are based; and (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply. (4) The Director General of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter. (5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records. 130. Confidentiality of information.-(1)Notwithstanding anything contained in sub-rules (3) and (5) of rule ....
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....turn to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 134. Decision to be taken by the majority.-If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. 135. Compliance by the registered person.-Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax ....
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....3456, 7 (a) Inguts held in stock 7(b) Inputs contained in vemi-finished or finished goods held in stock *In case it is not feasible to identify invoice, the principle of first-in-first out may be fallowed. -66- 8. Claim under section 18 (1) (c) or section 18 (1)(d) Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which [TC is claimed Sr. GSTIN Registrat Invoice *! Bill of entry Description of inputs held is Linit Qty No. jun under CX/ VAT DE supplier stock, inpuls No. Date contained in semi- Quantity Code {UQC) frished or finished goods held in Valucâ‘** (As adjusted by debil nal'cred it note) Amount of ITC claimed (Rs.) Central State U] Tax Integr Ccss Тах Тах ated Tax stock, capital goods 1 2 3 4 5 6 7 8 9 10 11 12 13 8(a) Inputs held in stock 8(b) Inputs contained in semi-finished or finished goods held in stock 8(c) Capital goods in stock * In case it is not feasible to identify invoice, principle of first in and first out may be followed. ** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a....
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....h toput tax credit is required to be poid under section 18(4), Sr. GSTIN! Invoice Bill of Description of inputs Unit Qty No. Registration entry held in stock, inputs Quancity under CX VAT of supplier contained in semi- Code No. Date finished or finished (UQC) goods held in stock and capital gods Value** (As adjusted by debit Rolexeril nale Amount of ITC claimed (Rs.) Central Tax State Tax UT Tax Integrated Tax Cess ] 2 3 + 5() Incuts held in stock (where invoice is availab.e) 5 6 7 8 10 11 12 13 5(b) loputs contained in semi-finished and finished goods held in stock (where invoice available) 5(c) Capital goods held in stock (where invoice available! -71- (c) Capital goods held in stack (where invoice not available) *(1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed. (2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price ** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice 6. Amount of ITC payable and p....
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....owner/operator 3. Cold storage owner/operator Constitution of Business (Please Select the Appropriate) (i) Proprietorship (iii) Hindu Undivided Family (V) Public Limited Company (vii) Governmem Department (li) Partnership (iv) Private Limited Company (vi) Society/Club/Trust/Association of Persons (vill) Public Sector Undertaking ! (ix) Unlimited Company (x) Limited Liability Partnership (xi) Local Authority ☠(xii) Statutory Body (xii) Foreign Limited Liability 1 Partnership (xiv) Forclen Company Registered (in Indin) (XV) Others (Please specify) 7 4. Name of the State District 5. Jurisdiction detail Centre Stare 6. 7. (a) Date of commencent of business Particulars of Principal Place of Business Address Building No./Tlat No. Name of the Premises/Building City/Town/Locality/Village Taluka/Black State Latitude (b) Contact Information Floor No. Road/Street District PIN Code Longitude ! 7 U 1 Office Email Address Mobile Number (c) Nature of promises Own Leased (d) Rented -76- Office Telephone number STD Ollice Fax Number STD Consent Shared Others (specify) Godown Nature of business activity heing carried out at ....
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.... Supply (Respective State) From one registered person to another registered person From registered person to unregistered person 2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. 4. Invoice-level information pertaining to the tax period should be reported for all supplies as under; (i) for all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator. Outwards supply information in these categuries are Lo be furnished separately in the Table. (ii) For all inter-State B to supplies, where invoice value is more than Rs. 2,50,000/- (13 to C Large) inv....
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....ue upto Rs 2,50,000; (ii) Tuxable value net of debit/credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported carlier, shall be reported in Table 10. Negative value can be mentioned in this table, il required; -86- (iii) Transactions effected through e commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wisc and rate wisu; (iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting, collection of tax at source out of gross supplies. reported in Table 7A (1); (v) Table 713 (1) to capture gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 713 (1); and (vi) Table 7B to capture information State wise and rate wise. 13. Table to capture information of: (i) A....
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....ng reverse charge other than the supplies covered in Table No. 4 GSTIN! Invoice details Rate Taxable Amount UIN value No. Date Value Integrated Central State/ Тах UT Cess Place of Supply (Name of Тах State/UT) Тах 1 2 3 4 5 6 7 8 9 10 3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-Z) 38. Supplies attracting reverse charge (From table 4A of GSTR-2) 4. Zero rated supplies made to SEZ and deemed exports Invoice details GSTIN of recipient No. 2 Dal: 3 Integrated Tax Value 4 Rate 5 Taxable value G Tax amount 7 4A. Supplies made to SEZ unit or SCZ Developer 1B. Deerned exports 5. Debit notes, credit notes (including amendments thereof) issued during current period Details of original document Revised detalls of document or details of original Debit/Credit Note Rate Taxable Place of valuc supply (Name of State/UT) Amount of tax GSTIN No. DateGSTIN No. Date Value Integrated Central State Cess Tax Tax UT 1 Тах -89- 1 2 3 4 5 6 7 8 9 10 12 13 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to th....
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.... Rast|Taxabl| เariginal Involee Bill of entry NỠinvoin GSTI No Dat|OSTI No Dat|Valu N £ N " L: " value Amount Place Whethe| Amount of 11° available of r input suppl or input CUS y Integrat Centr State/Cies Tax Tax T TжX ४ service/ Integrat Centr State/U s Capital ed al Tax T Tax goods/ Tax Ineligib le for IIC) 1 23 4 5 7 * " 10 11 12 1 14 1.5 3 17 1% 19 6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns |- If details furnished carlier were incorrect 6B. Supplies by way of import of goods or goods received from SBZ [Information furnished in Table 5 of carlier returns] I'details furnished earlier were incorrect 6C. Debit Notes/Credit Notes [original] i ☠1 -92- 6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods 7. Supplies received from composition taxable person and other exempt/Nil ruled/Non GST supplies received Description Value of supplies received from Composition taxable Exempt supply Nil Rated supply person 2 111 " 3 . Non GST supply 5 1 7A. Inter-State ....
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....he information you wish to amend (Drop down) 12. Addition and reduction of amount in output tax for mismatch and other reasons Description Amount Add to or reduce from oulpul liability Integrated |Central Тах SL: CESS Тух IT Тихі 2 3 5 6 (A) TTC claimed on mismatched/duplication of involees/debit notes Add (c) (d) (b) | Tax liability on mismatched credit notes Reclaim an account of rectification of : mismatched invoices/debit notes Reclaim on account of rectification of mismatched credit note (e) | Negative lax liability from previous tax periods Tax paid on advance in earlier tax periods and (f) adjusted with tax on supplies made in murrent Add Reduce Reduce Reduce Reduce Tax perind 13. HSN summary of inward supplies Sr. No. HISN] Description] "UQC|| Total (Optional -95- if ISN is furnished); 2 3 4 Total Quantity value Total Taxable) Value Integrated Central State/UT Cess Tax Тах Тах Amount 6 7 ४ " 10 11 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 no....
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....o be reported rate-wise by recipient tax payer in Table 5. 1. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs dutics). In case of imports, the GSTIN would be of recipient tax payer. 6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of dehit or credit note, GSTIN not to be provided in case of export transactions. 7. Table 7 captures information on a gross value level. 8. An option similar to Table 3 is not available in case of Table & and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as TTC. 9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10. The eligible credit from Table 3, Table 4 & Table 8 ....
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....received GSTIN of Deductor/ Amount received GSTEN of- / Gross Sales Return Net Value Integrated Tax Amount Central State Tax /U'T Tax Тах Commerce Value 7A. Operator 7B. TCS 2 5 6 -100- Form GSTR-3 [San rule 61(1)} Monthly return Your Month 1. GSTIN 2. (a) Legal name of the registeret person () Trade name, if any Auto Popularei Aula Populated l'art-A (To be auto populated) (Amount in Rs. for all Tables) 3. Turnover Sr. Type of Tumover Amount No. 1 (i) Z 3 Taxable fother than zero rated] (ii) Zero rated supply on payment of Tax Zero rated supply without payment of (iii) (iv) (v) (vi) Tax Deemed exports Exempted Nil Rated (vii) | Non-GST supply اعتادة ل 4. Outward supplies 4.1 Inter-State supplies (Net Supply for the month) Rale Taxable Value 2 Amount of Tax Integrated Tax CESS 3 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] Ts. Supplies attracting reverse charge-Tex payable by recipient of supply C. Zera rated supply made with payment of Integrated Tax D. Out of the supplies mentioned at A, the value of supplies made though an e-comm....
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....es (c) Capital goods 7. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or Amount reduce from Integrated Central State CESS output liability tax tax UT 2 3 4 TAX 5 6 (a) NC claimed on mismatched/duplication of invoices/debit notes Add -103- (c) (b) | Tax liability on mismatched credit notes Reclaim on rectification of mismatched Add Reduce invoices/Debit Notes Reclaim on rectification of mismatch (d) Reduce credit note (e) Negative tax liability from previous tax Reduce periods "Tax paid on advance in earlier tax periods (f) and adjusted with tax on supplies made in current tax perind Reduce (g) | Input Tax credit reversal/reclaim Add/Reduce 8. Total tax liability RT Taxable value Amount of tax Intergrand Central State/UT Tax CISS 1ÑÑ… 1xx 2 3 4 5 G 1 8A. On mutward supplies | 8B. On inward supplies attracting reverse charge | SC. On account of' topur Tax Credit Reveral/reclaim 8. On wecount of mismatch/ rectification/other 9. Credit of TDS and TCS Amount Integrated tax Central tax State/ UT Tax 1 2 3 (a) (b) TDS TCS 10. Interest Hability (Interest ....
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....rt-A of GSTR-3 is auto-populated on the basis of CSTR 1, GSTR 1A and GSTR 2. 5. Part-13 of GSTR-3 relates to payment of tax, interest, Inte fee etc, by utilising credit available in electronic credit ledger and cash ledger. 6. Tax liability relating to outward supplies in Table 4 is not of invoices, debit/credit notes and advances received. 7. Table 4.1 will not include zero rated supplies made without payment of taxes. 8. Table 4,3 will not include amendments of supplies originally made under reverse charge basis. 9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. 10. Utilization of input tax credit should be made in accordance with the provisions of section 49. 11. GSTR-3 filed without discharging complete liability will not be treated as valid return. 12. If taxpayer has filed a retum which was not valid earlier and later on, he intends in discharge the remaining liability, then he has to file the Part B of GSTR-3 again. 13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period ha....
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....frangarry on impos ти -110- Form GSTR-4 [See rule 62] Quarterly return for registered person opting for composition levy GISTIN 2. (a) Legal name of the registered person (b) Trade name, if any. Autor Populated Amor Pogbo ales! 7. (Approgate Turnover in the preceding Financial Year Year Quarter (b)Aggregate Turnover - April to June, 2017 4. Inward supplies Including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of supply (Name of No. Dale Value 2 ; 4 G Integrated Central Tax Тах 7 State/UT TЛx CESS State/UT) 5 LQ 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (antracting reverse charge) 4C. Inward supplies received from an unregistered supplier i ་ ་༠་ 4. Import of service 5. Amendments to detalls of inward supplies furnished in returns for carlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments) Details of original invoice Revised details of inv....
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....inal Debit/Credit Notes Rate Taxable Value Amowit Place of supply Integrated Central State/Cess Tax Tax UT Tax 9 10 || 12 13 14 GSTIN No. Late GST No. Dute Value བལ་ Z 3 N 4 5 G 7 ४ SA. If the invoice details furnished earlier were incorrect 8B. Debit Notes/Credit Notes [original)] [80. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods) -119- 9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Tuble 7 Rate of lax Total taxable value Amount Integrated Tax Central Tax State/UT Tax Cess 2 ༣ 4 Tax perlod for which the details are being revised 9A. Intra-State Supplies (Rate wise] 9B. Inter-State Supplies [Rote wise] Place of Supply (Name of State). 10. Total tax liability Amount f Rate of Tax 1 Taxable value 2 Integrated Central Stadt:/UT ΤΩΠTax CESS 3 4 5 10A. On account of outward supply. OB. On account of differential PTC being negative in Table 4 11. Tax payable and puid Description (n) Integrated Tax " Tax payable Paid in cash Paid through ITC. Тах Pa....
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....ii. iii. For all B to B supplies (whether inter-State or intra-State), invoice. level details should be uploaded in Table 5; For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to he provided in Table 6; and For all B to C supplies (whether inter-State or intra-State) where invoice value is up 10 Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7. 8. Table consists of amendments in respect of'- i. B2B outward supplies declared in the previous tax period; ii. "B2C inter-State invoices where invoice value is more than 2.5 lakhs" reported in the previous tax period; and iii. Original Debit and credit note details and its amendments, -122- 9. Table 9 covers the Amendments in respect of 132C) outward supplies other than inter- where invoice value is more than Rs 250000/-. State supplies 10. Table 10 consists of tax liability on account of outward supplies declared in the current lax period and negative ITC on account of amendment to import of goods in the current tax period. On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the respec....
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....is unregistered Integrated Tax Central Tax " State/ UT Tax CESS | 3 4 5 6 7 SA. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC 123 -126- 6. Amendments in information furnished in earlier returns in Tuble No. 3 Original details GSTIN No. Date GSTIN of supplier of Involec/debit supplier note/credit note details Na Date Valve Revised details Rate Taxable value Amount of Tax Entegrated Central State/ lax Tax UT CESS 12345678910111213 6A. Information furnished in Table 3 in an earlier period was incorrect. B. Debit Notes/Credit Notes received [Original] GC. Debit Notes/Credit Notes [Amendments] 7. Imput tax credit mis-matches and reclaims to be distributed in the tax period Description 1 7A. Impul tax credit mismatch 7R, Input lax credit reclaimed on rectification of mismatch Integrated Central tax TAX 2 3 State UT Tax 4 ivy 5 GSTIN of ISD invoice 8, Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus) ISL) credit Input tax distribution by IST> recipient no. No. Date No. Date Integrated Tax Central Tax State CESS Tax 1 2 3 4 ら 6 7....
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.... electronic cash ledger. -129- Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) GSTIN (a) Legal name of the registered person (by Trade name, if any 3. Input lax credit received for distribution GATIN Invoice details | Rate Taxable] of supplier No Date Value Year Month (Amount in Rs. for all Tables) Amount of Tax value Integrated Central Tax tax State/UT Cess Tax . -1231 50 789 4. Debit/Credit notes (including amendments thereof) received during current tax period Details of original Revised details of document or details of Debit / Credit Note document OSTIN of No. Date GSTIN No. DateValueRateTaxable Amount of lax supplier of supplier value Integrated Central State C'ess 1xx T'ax UT T'ax 12345678910111213 -130- Form GSTR-7 (See rule 66 (1)} Return for Tax Deducted at Source 1. GSTIN 2. (a) Legal name of the Deductor (b) Trade name, il`any Ante Populased Auto Populared 3. Details of the tax deducted at source Year Month (Amount in Rs. for all Tables) GSTIN لان Amount paid to deductee on which tax is deducted deducted ] Integrated Tax Central Tax Amount ....
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....d Tax 2 Central Tax State T Tax 3 4 Signature Name Designation Office - 1. GSTIN -134- Form GSTR - 8 [See rule 67(1)] Statement for tax collection at source 2. | (a) | Legal name of the registered person (b) Trade name, If any Nato Populated Avto. Populatni 3. Details of supplies made through c-commerce operator for all Tables) Year Month (Amount in Rs. GSTIN Details of supplies made which attract TOS Amount of tax collected at source of the supplier Gross value Value of of supplies supplies Net amount Hlable for TCS Integrated Tax Central Tax State/UT Tax made returned '2" 3 5 7 "" ¨¾A. Supplies made to registered persons 30. Supplies made to unregistered persons 4. Amendments to details of supplies in respect of any earlier statement Original details Month Revised details GSTIN GSTIN of of supplier supplier Details of supplies made which Gross value of supplies attract TCS Value of Amount of tax collected at source Net made supply returned זרוווררות Integrated Central Tax Tax State/UT Тах liable for ! 1 TCS 2 3 4 5 6 7 4A. Supplies made to registered....
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.... Ks. for all Tables) Amount of tax Integrated LEX Central Тах State/ CESS 5 6 7 8 UT Tax 9 " 10 Integrated Central Tax State/ UT Tax CESS tax I 3 4 Bank details (drop_down) Verification I hereby solemnly aflirm and declare that the information given herein above is truc and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name of Authorised Signatory Designation/Status Instructions:- 1. Terms Used :- -138- 1. CSTIN :. b. UIN :- Goods and Services Tax Identification Number Unique Identity Number 2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when required to file by proper officer. 3. Table 3 of GSTR-11 will be populated from GSTR-1. 4. UTN holder will not be allowed to add or modify any detalls in GSTR-11. -139- Form GST PCT - 1 (See rule 83(1)} Application for Enrolment as Goods and Services Tax Practitioner Purt A State/U1- (i) Name of the Goods and Services Tax Practitioner (As mentioned in PAN) (ii) PAN District - (iii) Email Address (iv) Mobile Number Neve - Information submitszód almove in audijuzi t....
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....ge and belief' ramel nothing has been concealed therefrom Place I>ote DSC /E-sign of the Applicant/BVC> ** Naine of the Apppllemte Acknowledgment Application Refaence Number (ARN) - You have filed the application successfully. GSIIN, if available: Legal Name: l'orm No.: Form Description. Date of Filing: Time of filing: Center Jurisdiction; State Jurisdiction: iled by: Temporary reference number, (TRN) if any: Place: It is a system generated acknowledgement and does not require any signature. - Note The status of the application can be viewed through "Track Application Status" at dash board on the CST Portal. -141- Form GST PCT-02 [See rule 83(2)} Enrolment Certificate of Goods and Services Tax Practitioner Enrolment Number 1. 2. PAN 3. Name of the Goods and Services Tax Practitioner 4. Address and Contact Information 5. Date of enrolment as GSTP Lele Enrolment Authority Signature of the Name and Designation. Centre / State Reference No. Το Namie -142- Form GST PCT-ox (See rule 83(4)} Date Address of the Applicant GST practitioner enrolment No. Show Cause Notice for disqualification It has come to my notice that you are guil....
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....v) missibility of input tax credit of tax pald or deemed to have been paid (v) determination of the liability tos pay tax on any goods or services or both (vi) whether applicant is required to be registered under the Act (vii) whether any particular thing done by the applicant with respect to any goods and/or services or buth amounts to or results in It supply of goods and/or services or both, within the meaning of that lern 14. Question(s) on which advance ruling is required 16. Statement 15. Statement of relevant facts having a bearing on the question(s) ruised. containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (ie. applicant's view paint and submissions on Issues on which the advance ruling is sought). -209- U 17. 1 hereby declare that the question raised in the application is not (tick) - a b. Already pending in any proceedings in the applicant's case under any of the provisions of the Act Already decided in any proceedings in the applicant's case under any of the provisions of the Act 18. Payment details Challan Identification Number (CIN) - Dute VERIFICATION (name in....
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....ruling } GSTIN, if any User id of the person who had sought advance niling 1 Legal Name of the person referred to in serial number 3. 5 Name and designation of jurisdictional officer / concerned ollicer -I 6 Email Address of jurisdictional officer / concerned officer 7 Mobile number of jurisdictional officer/concerned officer Whether the jurisdictional officer / concerned officer wishes to be heard in person? Facts of the case (in brief) Grounds of Appeal Remarks DD/MM/YYYY Yes/No Prayer In view of the foregoing, it is respectfully prayed that the Td. Appellate Authority, --Place>> may he pleased to: A. set nside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above; b. grant a personal hearing; and C. pass any such further or other order (s) as may he deemed fit and proper in fucks and circumstances of the case. J. VERIFICATION (name in fill and in block letters), son/daughter/wife of do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as this application and veri....
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.... Date- Designation and address of the officer passing the order appealed against- Date of communication of the order appealed against- Details of the case under dispute- (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute- Description a) Tax/Coss b) Interest isput ed Amou nt Determi ned Amount Disput cd × ×•×œ×•Ã Delni F-1 Aniquil nt 2 3 4 5 6 ༡ 8 4 10 11 a) Tax b) Intere st AY (13) d) l'een total c) Other charges total a) Tax/ Cess Amount admitted (C) b) Interest c) Penalty d) Fees c) Other charges 14. Details of payment of admitted amount and pre-deposit; (a) Details of amount payable: total 6-7 total A total total AV total áˆáˆª ና A total Particulars Tax/ Cess Interest a) Admitted Penalty amount Fees -222- Central State/UF Integrated Cass Total amount Other charges b) Pre-deposit ! (20% of disputed tax) Tax/Cess Tax Lax tax total : totul Lovil total Lotal % total total A (b) Details of payment of admitted amount and pre-deposit (pre-deposit 20....
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....ed or reduced for the period of dispute (111) (iv) Amount of refund sanctioned or allowed for the period of dispute Whether no or lesser amount imposed as penalty TOTAL Relief's claimed in memorandum of cross-objections. Grounds of Cross objection I, Verification the respondent, do hereby declare that what is stated above is true to the best of my information and belieť. Verified today, the Place: Date: _day of_ 20... Name of the Applicant/ Officer: Designation/Status of Applicant/ officer: -227- Form GST APL - 07 [See rule 111(1)}} Application to the Appellate Tribunal under sub section (3) of Section 112 1. Name and Designation of the appellant Name: Designation 2. GSTIN/Temporary ID /UIN- 3. Appellate Order no. Date- Jurisdiction State / Center - Nanic of the State: 4. Designation and Address of the Appellate Authority passing the order appealed against- 5. Date of communication of the order appealed against- 6. Details of the case under dispute: (i) Brief issue of the case under dispute- (ii) Description and classification of goods/ services in dispute- (iii) Period of dispute- (iv) Amount under dispute: Description a) Tax/ Cess....
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.... and Service Tax) 2 existing law pertains Balance cenvat credit carried. Cenvat Credit adn.issible forward in the said last Tax perial to which the Date of Jiling last return filed under the of the return specified in relum Columa Do. 3 3 4 5 as of centrallax in accordance with transitional provisions (11) Total Tictails of statutory formats received for which credit is being carried forward Perival: 1" Apr 2015 to 30 June 2017 TIN of Issuer C-Form Total F-Form Toral HAI-Form Name of Issuer Sr. No. of Form Amount Applicable VAT Ratc Total (c) -232- Amount of tax credit carried forward to electronic credit ledger as State UT Tax (For all registrations on the same PAN and in the same Stale) Balance of C Forms F Furnis HAI Forms ITC of VAT Difference Turnover Registration Nu. in existing law and [Entry Turnover for Tax] in last which forms return 1 2 Pending 3 tax payable on (3) Turnover for ITC reversul for which Transition which forms Tax payable | relatable to Pending nn (5) [(3) and (5) fonns Tax payable MC2- Periding 00(7) (4+6-7-9) 4 5 6 7 B 9 10 (a) ST. Javnice Document 114. livoice document D....
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.... Date on which entured in recipients books of account 3 4 5 -234- 7 B 9 10 (c) Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credi: ledger as SGST/LTGST under sections 140(3), 14(4Kb) and 140(6) Details of inputs in stack Description Unit Qty Value VAT [and Entry Tax] peid Total input tax credit Tutal inpul tax credit related | Total Input tax credit claimed under earlier to exempt sales not claimed a'A under earlier law adrissible as SGST UTGST ] Inputs + 6 T 8 Trusts contained in sent finished and finished souls (d) Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 17 (4)) (To be there only in States having VAT at single point) Description Unil Qty Details of inputs in stock Value Tax paid ] 2 3 4 S Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also required. 8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8)) Sl. No. Regi....