TaxTMI 
TaxTMI 
TaxTMI 
The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017.
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....b-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 3", the words and figures "or FORM GSTR-3B, as the case may be;" shall be inserted; (iii) after rule 96, the following rule shall be inserted, namely:- "96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.- (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of - (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoic....
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....izure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1....
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....interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub- section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) T....
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....d in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as "the third person"), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (....
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....luding e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale. (5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4....
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....-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in sub-rule (12), shall be paid to the Government by the person to whom the title in such property is transferred. (14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general ho....
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....nder the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and (d) any bal....
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....d Services Tax Act, 2017 or the the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment. (4) Where the t....
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....ortunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted."; (....
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....ional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of — (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or (iv) (2) (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the re....
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....except with the previous permission of such officer. (5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 2 140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation. For the purposes of the rules under the provisions of this Chapter, the “applicable tax†shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the securi....
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....red to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub- section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. 3 143. Recovery by deduction from any money owed. Where any amount payable by a person (hereafter referred to in this rule as “the defaulterâ€) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.- For the purposes of this rule, “specified officer" shall....
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....re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the third personâ€), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged. 146. Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable....
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....ed 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 or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. (9) The person making the claim or objection must adduce evidence to show that on the date of the order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question under attachment or distraint. (10) Wh....
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....hibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohi....
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....iated against the administrative cost of the recovery process; (a) (b) (c) next, be appropriated against the amount to be recovered; next, be appropriated against any other amount due from the defaulter 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 and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 7....
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....ctions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment. (4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC-23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, ....
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....e of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted."; (vii) for "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10â€, the following FORMS shall respectively be substituted, namely:- "FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST- RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11". 9 FORM-GST-RFD-01 [See rule 89(1)] Application for Refund Select: Registered / Casual/ Unregistered/Non-resident taxable person 1. GSTIN/Temporary ID: 2. Legal Name: 3. Trade Name, if any: 4. Address: 5. Tax Period: From To 6. Amount of Refund Claimed: 7. 10 10 Act Tax Interest Penalty Fees Others Total Central Tax State/UT Tax Integrated Tax Cess Total Grounds of Refund Claim: (select from the drop down): a. Excess balance in Electronic Cash ledger b. Export....
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....with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place 12 12 Date Signature of Authorised Signatory (Name) Designation/Status Part A: Outward Supplies (GSTR-1: Table 4 and 5) Statement -1 (Annexure 1) Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)] GSTIN/UIN Invoice details Rate No. Date 1 2 3 Value 4 5 Taxable value 6 Amount Place of Supply Integrated Tax 7 Central Tax 8 State/UT Tax 9 Cess 10 (Name of State) 11 Part B: Inward Supplies [GSTR 2: Table 3 (Matched Invoices)] GSTIN Invoice details Rate Taxable value....
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....t of ITC available N te ble e of input or Amend Debit Credit ed Net Note Note ITC value supp input Value Integra of ITC ITC ly service/ ted Tax suppl ier (ITC Capital Integra Integra (Na Integra ted Tax ted Tax goods = (17/ me ted Tax (incl of plant ) Amend Amend 7)+ 18-19 State ed ed and Integra Cent Stat Ce (If machine ted Tax ral e/ SS Any) (If any) (If any) Zo Da Val Integra Cent Stat CE te ue ted tax ral e/ SS Tax UT Tax ry)/ Ineligibl UT Tax e for Tax ITC 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 17 =4 Statement 6: Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa Order Details (issued in pursuance of Section 77 (1) and (2), if any: Order No: Order Date: GSTIN/ UIN Details of invoice covering transaction considered as intra-State / inter-State transaction earlier Transaction which were held inter State / intra-State supply subsequently Name Invoice details (in case B2C) Integrated Central Tax State/ UT Cess Place of Supply Tax Tax (only if different from the location Integrated Tax Central State/ UT Cess Place of Supply Tax Tax (only if different from the location No. Date Value Taxable Amt Amt Amt Amtof....
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....i) 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. Date: Place: 22 22 Signature (DSC): Name: Designation: Office Address: Payment Advice No: - FORM-GST-RFD-05 [See rule 91(3), 92(4), 92(5) & 94] To PAO/ Treasury/ RBI/ Bank Refund Sanction Order No. Order Date...... Name: <> Refund Amount (as per Order): Payment Advice escription Net Refund amount sanctione Interest on delayed Refund Total Integrated Tax Central Tax Date: State/ UT tax Cess TIPFO Total TIPFO Total TIPFO Total TIPFO 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 i. Bank Account no as per application Name of the Bank ii. Name and Address of the Bank/branch 111. IFSC iv. MICR V. Date: Place: To 23 (GSTIN/UIN/Temporary ID) (Name) (Address) Signature (DSC): Name: Designation: Office Address: Order No.: Το (GSTIN/UIN/Temporary ID) (Name) (Address) Show cause notice No. (If applicable) Acknowledgement No. FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Dated Date: Refund Sanction/Rej....
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....ands as per details below: Refund Calculation Amount of Refund claimed i. 11. Net Refund Sanctioned on Provisional Basis (Order No...date) iii. Refund amount inadmissible rejected > Refund admissible (i-ii-iii) iv. V. Refund adjusted against outstanding demand (as per order no.) under existing law or under this law.. Demand Order No...... date...... Balance amount of refund vi. Integrated Tax Central State/UT Tax Tax Cess Nil Nil Nil I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under sub-section (...) of Section (...) of the Act. 28 20 OR Part-B Order for withholding the refund 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 Order: Sr. Refund Calculation No. Integrated Tax Central State/UT Tax Cess Tax Amount of Refund Sanctioned i. Amount of Refund Withheld 11. Amount of Refund Allowed iii. Reasons for withholding ....
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.... == 32 32 Bond for export of goods or services without payment of integrated tax (See rule 964) I/We. .of.. .,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of………….……………………. ....rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this.. day of …………….; WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of.. rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee by depositing with the Commissioner the bank guarantee as ....
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.... is given under the orders of the proper officer for the performance of enacts in which the public are interested. IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s) Signature(s) of undertaker(s). Date: Place: Witnesses (1) Name and Address (2) Name and Address Date Place Accepted by me this.. ..day of. Occupation Occupation (month).. (year) ...of (Designation) for and on behalf of the President of India 34 === To FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] (Name and Designation of officer) that- A. M/s. Whereas information has been presented before me and I have reasons to believe â–¡ has suppressed transactions relating to supply of goods and/or services ã…ã…ã…ã…ã… has suppressed transactions relating to the stock of goods in hand, has claimed input tax credit in excess of his entitlement under the Act has claimed refund in excess of his entitlement under the Act has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act; OR B. M/s. is engaged in the business of transporting goods that have escaped payment of tax is ....
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....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 Quantity or units Make/mark or model Remarks 1 2 3 4 5 B) Details of books / documents / things seized: 37 Sr. | 2 Description No 1 of books/documents / things seized 2 No. of books / documents/things seized 3 Remarks 4 and these goods and or things are being handed over for safe upkeep to: > with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned. Place: Date: Signature of the Witnesses To: Name and Designation of the Officer Sr. Name and address No. Signature 1. 2. > 38 FORM GST INS-03 ORDER OF PROHIBITION [See rule 139(4)] Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 _at_: AM/PM in the following premise(s): was conducted 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 a....
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....r the above- written bond or both; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Date: 41 Signature(s) of obligor(s). Place: Witnesses (1) Name and Address (2) Name and Address Date Place Accepted by me this.. /Governor. 42 42 ..day of .(month)... ..(year) (designation of officer) for and on behalf of the President (Signature of the Officer) FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on _/__/_ from the following premise(s): > which is/are a place/places of business/premises belonging to: > > Details of goods seized: Sr. No 1 Description of goods 2 Quantity or units Make/mark or model Remarks 3 4 5 and since these goods are of perishable or hazardous nature and since an amount of Rs. amount equivalent to the: ☠market price of such goods or things (amount in words and digits), being an ☠the amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above mentioned goods be released forthwith. Place: Date: To: > 3 43 Name and Designation of the Officer Reference No: ....
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....ioned in the notice along with applicable interest and penalty in accordance with the provisions of section --, the proceedings initiated vide the said notice are hereby concluded. ---- Copy to 480 48 Signature Name Designation 1. GSTIN 2. Name 3. Details of Show Cause Notice 4. Financial Year 5. Reply 6. Documents uploaded FORM GST DRC - 06 [See rule 142(4)] Reply to the Show Cause Notice Reference Date of issue No. > > 7. Option for personal hearing Yes No 8. Verification- I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 49 49 Signature of Authorized Signatory Name Designation / Status Date - 1. Details of order FORM GST DRC - 07 [See rule 142(5)] Summary of the order (a) Order no. (b) Order date (c) Tax period - 2. Issues involved - > classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify) 3. Description of goods / services - Sr. No. HSN Description 4. Details of demand (Amount in Rs.) Sr. Tax Turnover Place of supply Act Tax/ Cess Interest Penalty No. rate 1 2 3 4 5....
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....ve been ascertained, are those specified in the Schedule against each lot. ....... The auction will be held on at.... AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped. The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/specified officer and in default of payment, the goods shall be again put up for auction and resold. Schedule Serial No. Description of goods Quantity 1 2 3 Signature Name Designation To, FORM GST DRC – 11 [See rule 144(5) & 147(12)] Notice to successful bidder Please refer to Public Auction Reference no. of auction conducted on instant case. dated On the basis you have been found to be a successful bidder in the You are hereby, required to make payment of Rs. _within a period of 15 days from the date of auction. The possession of the goods shall be transferred to you after you have made the full payment of the bid amount. Place: Date: 54 Signature Name Designation Demand order no.: Reference no. of recovery: Period: FORM GST DRC - 12 [See rule 144(5) & 147(12] Sale Certificate This is to certify that the following goods: Sr. No. 1 Date: Date: Schedule (Mo....
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....emed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow. Place: Date: 56 66 Signature Name Designation 54 57 FORM GST DRC – 14 [See rule 145(2)] Certificate of Payment to a Third Person In response to the notice issued to you in FORM GST DRC-13 bearing reference no. you have discharged your liability by making a payment of Rs. dated for the defaulter named below: GSTIN- Name - Demand order no.: Reference no. of recovery: Period: Date: Date: This certificate will constitute a good and sufficient discharge of your liability to above mentioned defaulter to the extent of the amount specified in the certificate. Place: Date: Signature Name Designation 58 59 FORM GST DRC-15 [See rule 146] APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE Το The Magistrate /Judge of the Court of Demand order no.: Date: Period Sir/Ma'am, This is to inform you that as per the decree obtained in your Court on the day of 20....... by. of 20..., a sum of rupees liable to pay a sum of rupees ..(name of defaulter) in Suit No. is payable to the said person. However, the said person is under the pr....
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.... and in default of payment, the goods shall be again put up for auction and resold. 61 Schedule (Movable) Sr. No. 1 Description of goods 2 Quantity 3 Schedule (Immovable) Building No./ Floor No. Name of Flat No. the Premises Road Localit District Stat y/ PIN e Code Latitude Longitude (optiona (optional) Stree Village 1) 12 Building 456789 10 Schedule (Shares) Place: Date: Sr. No. 1 Name of the Company 2 Quantity 3 62 42 Signature Name Designation FORM GST DRC – 18 [See rule 155] Το Name & Address of District Collector Demand order no.: Reference number of recovery: Period: Date: Date: Certificate action under clause (e) of sub-section (1) section 79 I. do hereby certify that a sum of Rs... .holding GSTIN has been .....under demanded from and is payable by M/s....... > Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. > You are requested to take early steps to realise the sum of rupees defaulter as if it were an arrear of land revenue. Place: Date: 63 Signature Name Designation from the said To, Magistrate, FORM GST DRC - 19 [See rule 156] > Demand order no.: Reference number of recovery: Period: Date: Date....
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.... Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s - (name) having principal place of business at --(address) bearing registration number as (GSTIN/ID), PAN is a registered taxable person under the > Act. Proceedings have been launched against the aforesaid taxable person under section > of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a - >account in your > having account no. >; or property located at >. In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I (name), (designation), hereby provisionally attach the aforesaid account / property. No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department. Copy to Signature Name Designation Reference No.: To Name Ad....
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.....vide order no. dated and the dues now stands at Rs... .The recovery of enhanced/reduced amount of Rs.... stands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of demand after giving effect of appeal / revision is given below: Financial year: (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State/UT tax Integrated tax Cess Place: Date: 70 Designation Signature Name FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offence GSTIN/Temporary ID Address 1. 2. Name of the applicant 3. 4. 5. The violation of provisions of the Act for which prosecution is instituted or contemplated Details of adjudication order/notice Reference Number Date Tax Interest Penalty Fine, if any 6. Brief facts of the case and particulars of the offence (s) charged: 7. 8. 9. Whether this is the first offence under the Act If answer to 7 is in the negative, the details of previous cases Whether any proceedings for the same or any other offence are contemplated under any other law. 10. If answer to 9 is in the affirmative, the details thereof 71 (1) ea (2) DECLARATION I sha....