TaxTMI 
TaxTMI 
Manipur Goods and Services Tax (Second Amendment) Rules, 2017
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....ent hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Manipur Goods and Services Tax (Second Amendment) Rules, 2017. bs (1) (2) They shall come into force with effect from the 1st day of July, 2017. 2. In the Manipur Goods and Services Tax Rules, 2017, (i) in rule 44, abmingo Horas to toget (a) in sub-rule (2), for the words "integrated tax and central tax", the words "central tax, State tax, Union territory tax and integrated tax" shall be substituted; (b) in sub-rule (2), after the words "integrated tax", for the brackets and figure "(2)", the brackets and figure "(3)" shall be substituted; (c) 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 words, figures and letters "FORM GSTR 3â€, the words and figures "or FORM GSTR-38, as the case may be;" shall be inserted; Sfo: Hi (iii) after rule 96, the following rule shall be inserted, namely:- "96A. Refund of integrated tax pa....
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....orker" shall be substituted; 3 (vi) after rule 138, the following shall be inserted, namely:- "Chapter - XVII Inspection, Search and Seizure 139. Inspection, search and seizure.-(1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-O I authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be. seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods o....
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....OVERY 142. Notice and order for demand of amounts payable under the ACt.-(1) The proper officer shall serve, along with the (a) notice under sub-section (1) of section 73 or sub-section (I) of section 74 or sub- section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details out 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. vy(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 sec....
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....mount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (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....
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....manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; (b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. (4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC-17 clearly indicating the property to be sold and the purpose of sale. d is uate 9 to in on"), sued the n the nt of said (5 of ount ist of alent GST ty as ent, a pt for led in ....
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....the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. (12) 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 such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate. the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed t....
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.... order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. d n ty ET ng ing ing Oper se of crty, (3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.-(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with ....
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....n an application filed electronically by a taxable person, in FORM GST DRC-20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount. (2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC-21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the p....
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....r the Act in FORM GST DRC-24. 161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25. Chapter -XIX Offences and Renalties 162. Procedure for compounding of offences.-(1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, 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 applic....
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....ovisional Assessment/ Appeal/Others ii. Mention the following details: 1. Order No. 2. Order Date 3. Order Issuing Authority 4. Payment Reference No. (of the amount to be claimed as refund) (If Order is issued within the system, then 2, 3, 4 will be auto populated) e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3) On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports 13 (Select the type of supplier/ recipient) 1. Supplies to SEZ Unit 2. Supplies to SEZ. Developer 3. Recipient of Deemed Exports g. Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer h. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued i. Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa j. Excess payment of tax, if any k. Any other (specify) Details of Bank Account (to be auto populated from RC in case of registered taxpayer) a. Bank Account Number b. Name of the Bank C. Bank Account Type d. Name of account holder e. Address of Bank Branch f. IFSC & MICR 9. Whether Se....
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.... supplier (Name No Date Value Integrated Central State/ CESS of State) (incl plant and machinery)/ Ineligible for ITC Integrated Tax Central Tax State/ Cess UT Tax tax UT Tax Tax I 2 3 4 S 6 7 8 9 10 II 12 13 15 16 Note-The data shall be auto-populated from GSTR-I and GSTR-2 Refund Type: Exports of services with payment of tax (GSTR-1: Table 6A and Table 9) 16 Statement-2 1. GSTIN Invoice details Integrated Tax BRC/FIRC Amended Debit Note Credit Note Value Integrated Integrated Tax of recipien SAC Taxable No. Date Value Rate Amt. Date value No. (Integrated Tax) (If Any) Tax/ Amended Amended Net Integrated Tax (11/8)+12-13 (If any) 2 3 5 6 7 8 9 10 (If any) 12 13 14 6A. Exports BRC FIRC details are mandatory-in case of services Refund Type:Export without payment of Tax-Accumulated ITC (GSTR-1: Table 6A) 17 Statement-3 GSTIN of recipient Invoice details No. ☠Date Valu Goods/ HSN/ UQC QTY No. Shipping bill/ Bill of export Date Port Code Rate Services SAC (G/S) I 2 3 4 5 6 7 8 9 10 6A. Exports Note-1. Shipping Bill and EGM are mandatory:-in case of goods. 2. ....
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.... Tax Tax Central State/ UT Cess Place of Supply Tax Integrated Central State/ UT Cess Place of Supply Konly if different from the location Tax Tax Tax (only if different from the location No DateValueTaxable Amt Amt Amt Amtof recipient) Amt Amt Amt Amtof recipient) Value 2 3 4 S 0 6 10 = 11 12 13 14 15 21 21 Statement 7: Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment of tax (In case of taxpayer who filed last return GSTR-3-table 12) Sr. No. Tax period Reference no. of return Date of filing return 1 2 3 4 Tax Payable Integrated Tax Central Tax State/ UTTax Cess 5 6 7 22 Annexure-2 Certificate This is to certify that in respect of the refund amounting to INR >. --------(in words) claimed by M/s --- (Applicant's Name) GSTIN/ Temporary ID for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Nu....
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....nt ii. claimed as refund (to be sanctioned later) Balance amount (i-ii) iii. Amount of refund iv. sanctioned Bank Details Bank Account No. as per V. application Name of the Bank vi. Address of the Bank vii. /Branch IFSC viii. MICR ix. Signature (DSC); Name: Designation: Office Address: 25 FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] Payment Advice No: - To PAO/ Treasury/RBI/ Bank Refund Sanction Order No. Order Date......... GSTIN/UIN/Temporary ID Name: Refund Amount (as per Order); Description Net Refund amount sanctioned Interest on layed Refund Integrated Tax Payment Advice Central Tax Date: State/ UT tax Cess TIPFO Total TIPFO Total TIPFO Total TIPFO Total Total Note-T stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others Details of the Bank Bank Account no as per application Name of the Bank Name and Address of the Bank/branch Date: Place: iii. IFSC iv. MICR V. (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: Order No.: To (GSTIN/UIN/Temporary ID) (Name) (Address) Show cause notice No. (If applicab....
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....nd further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below: Refund Calculation Integrated Tax Central Tax State/ UT Tax Cess Amount of Refund claimed i. ii. Net Refund Sanctioned on Provisional Basis (Order No...date) Refund amount inadmissible rejected iv. > Refund admissible (i-ii-iii) Refund adjusted against outstanding demand (as per order no.) under existing law or under this law.. 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 ander this Act/ under the existing law. This application stands disposed as per provisions under sub-section (...) of Section ( ... ) of the Act. OR Part-B Order for withholding the refund 29 This has reference to your refund application referred to above and information/ documents furnished in the matter. The amount of refund sanctioned to you has been withheld due to the following reasons: Refund Order No.: Date of issuance of Or....
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....l Place Signature, Name and designation of the issuing authority Name, Designation & Signature of the Inspection Officer/s (i) (ii) 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 at : AM/PM in the following premise(s): 67 was 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 certaingoods 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: Sr. No Description of goods 1 2 Quantity or units Make/mark or model Remarks 3 4 5 B) Details of books/documents/things seized: 37 B) Details of books/documents/ things seized: Description ....
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............... having value ....rupees involving an amount of tax of. rupees. On my request the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value .........rupees and a security of ....rupees against which cash/bank guarantee has been furnished in favour of the President/ Governor; and WHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act. And if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer are duly paid within ten days ofthe 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 thiscondition, the same shall be in full force: AND the President/Governor shall, at his option, be competent to make good all thelosses and damages from the amount of the security deposit or by endorsinghis rights under the above-written bond or both; IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written by the obligor(s). Date: Signature(s) of obl....
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.... and penalty, if applicable St. No. Tax Period Act Cess (Amount in Rs.) Place of supply Tax Interest Penalty, if Total Ledger Debit (POS) applicable Date of utilised entry debit (Cash/ no. entry Credit) 5 6 7 8 9 10 11 Reasons, if any- Verification- > They 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. Signature of Authorized Signatory Name Designation/Status -- Date- Reference No: To GSTIN/ID Name Address Tax Period ARN- 46 FORM GST DRC-04 [See rule 142(2)] F.Y. EmDate - 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- Signature Name Designation Reference No: To Tax Period SCN- ARN- GSTIN/ID - Name Address 47 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 men....
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....very through specified officer under section 79 Whereas a sum of Rs. >> on account of tax, cess, interest and penalty is payable under the provisions of the > Act by the aforesaid person who has failed to make payment of such amount. The details of arrears are given in the table below: (Amount in Rs.) Act Tax/Cess Interest Penalty Others Total 2 3 4 5 6 Integrated tax Central tax State/UT tax Cess Total > You are, hereby, required under the provisions of section 79 of the > Actto recover the amount due from the >as mentioned above. Signature Name Designation Place: Date: 52 FORM GST DRC-10 [See rule 144(2)] Notice for Auction of Goods under section 79 (1) (b) of the Act Demand order no.: Period: Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs.......... and interest thereon and admissible expenditure incurred on the 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 def....
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....: Reference no. of recovery: Period: Date: Date: ॥ -MITED Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the > holding > who has failed to make payment of such amount; and/or It is observed that a sum of rupees is due or may become due to the said taxable person from you; or It is observed that you hold or are likely to hold a sum of rupees ------- for or on account of the said person. You are hereby directed to pay a sum of rupees to the Government 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 Act. Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act 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 pers....
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....rge created by you shall be invalid. Schedule (Movable) Sr. No. Description of goods 2 Quantity 3 Schedule (Immovable) Building No./ Floor No. Flat No. Name of Road Localit District Stat the yl Premises Stree Village e PIN Code Latitude Longitude (optiona (optional) 1) /Building t I 2 3 4 6 -910 Schedule (Shares) Place: Date: 59 Sr. No. 1 Name of the Company 2 Quantity 3 Signature Name Designation 18 60 FORM 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: Period: Date: Date: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs....... and interest thereon and admissible expenditure incurred on the 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 liabilities and claims attached to the said properties, so far as they have been ascertained, ....
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....yment in Instalments 1. Name of the taxable person- 2. GSTIN - 3. Period In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time upto for payment of tan other dues or to allow me to pay such tax/other dues in--instalments for reasons stated below: Demand ID Description Central tax State /UT tax Integrated tax CESS Tax/Cess Interest Penalty Fees Others Total Reasons:- Upload Document Verification thereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of myknowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Name Place - Date- Reference No > To GSTIN Name Address Demand Order No. Reference number of recovery: 65 FORM GST DRC - 21 Period - Application Reference No. (ARN) - [See rule 158(2)] > 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 Act. Your application for deferred payment payment of tax/other dues in instalments has been examined and in this ....
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....he defaulting person which warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person concerned. or Please refer to the attachment of property > attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to the person concerned. Copy to - Signature Name Designation To The Liquidator/Receiver, Name of the taxable person: GSTIN: Demand order no.: Date: 68 FORMGST DRC-24 [See rule 1.60] Period: Intimation to Liquidator for recovery of amount This has reference to your letter >, giving intimation of your appointment as liquidator for the > holding >.In this connection, it is informed that the said company owes / likely to owe the following amount to the State/Central Government: Current / Anticipated Demand (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 Central tax 2 3 4 5 6 State/UT tax Integrated tax Cess In compliance of the provisions of ....