TaxTMI 
TaxTMI 
The Puducherry Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
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....ysical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A." 3. In the said rules, in rule 45, in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000)." 5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not required in the case of issuance of an electronic bill of supply in accordance with th....
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....2018, published in the Gazette of Puducherry, Extraordinary, Part I, No. 150 dated the 23rd October, 2018 as amended from time to time." 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a other than a person in clause (a), has not furnished the returns for a consecutive of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A Of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him: Provided ....
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....or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.". 3. In the said rules, in rule 45,in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". -2- 5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21....
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....ated the 23rd October, 2018 as amended from time to time." 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,― (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him: Provided further that no order rejecting the request of such person to furnish the in....
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.... (k) (1) Any other (specify) 8. Details of Bank Name of account bank Address of IFSC branch 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable ☠Type of account Account No. Yes No -5- [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation / Status"] DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. Signature Name Designation / Status DECLARATION [rule 89(2)(f)I I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name Designation/Status DECLARATION [rule 89(2)(g)] (For r....
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....ated supply of goods and services 1 Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit 2 3 4 (Amount in Rs.) Maximum refund amount to be claimed [(1×4+3)-2] 5 -7- Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl. No Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies GSTI No Dat N of e Taxab le the Integ Cent State rated ral Tax Value Tax Tax No. Da Taxab te le Invoice type Inte Centr State grat al Tax /Unio Value (B2B/B ed Tax /Unio suppli n 2C) Tax n territo er territo Tax ry Tax 4 123456789 10 11 12 13 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sr. Invoice detai....
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....Tax State Tax /Union Territory Tax Cess 2 33 4 5 6 7 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: (Amount in Rs.) Invoice details Details of tax paid on transaction Taxes re-assessed on transaction considered as intra-State / inter- Recipient 's GSTIN/ which were held inter State / intra-State supply subsequently State transaction earlier UIN Name Integrat Centr Stat Ces Place Integrat Centr Stat Ces Place (in case B2C) ed tax al tax el s of ed tax al tax e/ Sof e No Dat Valu Taxabl ee UT Suppl UT Suppl tax A tax A Value 1 23 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Integrated tax Tax Payable Central tax 2 3 4 5 State/ UT tax 6 Cess 7 -10- Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.> (in words) claimed by M/s-------------- (Applican....
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....tory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).". 15. In the said rules, for FORM GST RFD-01A, the following form shall be substituted, namely:- "FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) GSTIN/Temporary 1. ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period From To (if applicable) 6. Amount of Refund Act Tax Interest Penalty Fees Others Total Claimed (Rs.) Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund (a) Claim (sel....
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..... In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name - Designation/Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name- Designation/Status I/We SELF-DECLARATION [rule 89(2)(1)] (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ 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. Signature Name - Designation/Statu....
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....unt in Rs.) Sr. Invoice details No. Goods/ Services (G/S) Shipping bill/ Bill of export EGM BRC/ Details FIRC ☠No. Date Value Port code No. Date Ref Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount Turnover of zero rated supply of goods and services (Amount in Rs.) Net input tax credit Adjusted total turnover Refund amount (1x2+3) 2 3 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details bill/ Bill of export/ Endorsed Shipping Integrated Tax Cess Integrated Integrated tax and tax and Net Integrated cess involved invoice by in debit cess involved in credit tax and cess (8+9+10- SEZ note, if No. Date Value No. Date Taxable Amt. any note, if 11) any Value 123456789101112 -16- Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit /SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount Turnover of zero rated Net input ta....
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....o be paid on reverse charge basis Sub-total (A to G above) I J Credit Notes issued in respect of transactions specified in (B) to (E) above (-) Debit Notes issued in respect of transactions specified in (B) to (E) above (+) -18- Supplies/tax declared through K Amendments (+) Supplies/tax reduced through L Amendments (-) M Sub-total (I to L above) Supplies and advances on which tax N is to be paid (H+M) above 5 Details of Outward supplies made during the financial year on which tax is not payable Zero rated supply (Export) without A payment of tax Supply to SEZs without payment of B C D E tax Supplies on which tax is to be paid by the recipient on reverse charge basis Exempted Nil Rated Non-GST supply (includes 'no F supply) G Sub-total (A to F above) H I Credit Notes issued in respect of transactions specified in A to F above (-) Debit Notes issued in respect of transactions specified in A to F above (+) Supplies declared through J Amendments (+) Supplies reduced through K Amendments (-) L Sub-Total (H to K above) Turnover on which tax is not to be M paid (G+L above) Total Turnover (including advances) N (4N+5M-4G abo....
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....ed in current financial year (E+F+J) Pt. IV Details of tax paid as declared in returns filed during the financial year Description Tax Payable Paid through cash Central Tax Paid through ITC State Integrated Tax / Cess Tax UT 9 Tax 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess PL. V Interest Late fee Penalty Other Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description 1 10 Supplies/tax declared through Amendments (+) (net of debit notes) Supplies/tax reduced through 11 Amendments (-) (net of credit notes) 12 22 Reversal of ITC availed during previous financial year ITC availed for the previous 13 financial year 14 Taxable Value Central State Tax Tax/ Integrated Tax Cess UT Tax 2 3 4 5 6 Differential tax paid on account of declaration in 10 & 11 above Description Integrated Tax Central Tax State/UT Tax Cess Interest Payable 2 Paid 3 Pt. VI -21- Other Information Particulars of Demands and Refunds 15 Details Central State Tax / Integrated Tax Cess ....
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....etween July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows: Table No. 4A 4B 4C 4D 4E HH 4F 4G Instructions Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. Aggregate value of supplies made to registered persons (including supplies made to UINS) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these....
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....these details. 5D,5E and Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of "no supply" shall be declared under Non-GST supply (5F). 5H 51 5J & 5K 5N NG Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Details of amendments made to exports (except supplies to SEZS) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include....
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....tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also con....
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....ut tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. 10 & 11 12 13 Instructions Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in re....
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....l deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above 1.50 Cr but upto 5.00 Cr and at four digits' level for taxpayers having annual turnover above 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10% or more of the total value of inward supplies. Late fee will be payable if annual return is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers -28- shall select....
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....0, 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee/ Others A 1 2 3 4 5 6 7 8 Total Refund claimed B C D Total Refund sanctioned Total Refund Rejected Total Refund Pending Total E demand of taxes Total taxes paid in F respect of E above Total demands G pending out of E above 16 -30- Description Details of credit reversed or availed Central Tax State Tax/ UT Tax Integrated Cess Tax 2 3 4 A Credit reversed on opting in the composition scheme (-) Credit availed on opting out of the composition B scheme (+) 17 Late fee payable and paid Description Payable Paid 2 3 Central Tax A B State Tax 5 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 there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the reci....
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....s imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions Details of additions or amendments to any of the supplies already declared in the -32- 10,11,12,13 and 14 returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR-4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 6. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. 15A, 15B, 15C and 15D 15E, 15F and 15G 16A 16B 17 Instructions Aggregate value of refunds ....
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.... audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year D Deemed Supply under Schedule I (+) (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST G Turnover from April 2017 to June 2017 H Unbilled revenue at the end of Financial Year I 100 0 (+) J (+) K Unadjusted Advances at the beginning of the Financial Year Credit notes accounted for in the audited Annual Financial Statementbut are not permissible under GST Adjustments on account of supply of goods by SEZ units to DTA Units L Turnover for the period under composition scheme Adjustments in turnover under section 15 and rules thereunder M N 0 Adjustments in turnover due to foreign exchange fluctuations Adjustments in turnover due to reasons not listed above P Annual turnover after adjustments as above QTurnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q-P) (+/- (+/- (+/- â‘ å£ä¸»ä¸€ä¸»ä¸€ä¸»ä¸....
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....n Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statementor books of account Description A Purchases I B Freight/Carriage C Power and Fuel Value 2 Amount of Total ITC 3 Amount of eligible ITC availed 4 Imported goods D (Including received from SEZS) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties Employees' Cost H (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges Stationery Expenses L (including postage etc.) Repair and M Maintenance Other Miscellaneous N expenses O Capital goods P Any other expense 1 QAny other expense 2 Total amount of R eligible ITC availed ITC claimed in -36- > Annual Return S (GSTR9) Un-reconciled ITC T (ITC 2) 15 - Reasons for un reconciled difference in ITC A Reason 1 > B Reason 2 > C Reason 3 > Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 16 Description Central Tax and 15 above) Amount Payable State/UT Tax Integrated Tax Cess Interest Penalty -37- Pt. Auditor's recommendation on additional Liability....
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....rive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statementincludes reference to books of accounts in case of persons / entities having presence over multiple States. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statementshall be declared here. Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which....
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....he Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9). Annual turnover as derived in Table 5P above would be auto-populated here. Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. Value of zero rated supplies (including supplies to SEZS) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. Value of reverse charge supplies on which tax is to be paid by the recipient shall be ....
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....tincludes reference to books of accounts in case of persons / entities having presence over multiple States. Any ITC which was booked in the audited Annual Financial Statementof earlier financial year(s) but availed in the ITC ledger in the financial yearfor which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18. Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. 13 14 14R 14S 15 16 -42- Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here. This table is....
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........to ending on 2. Based on our audit I/we report that the said registered person- -attached (Address), *has maintained the books of accounts, records and documents as required by the IGST/CGST/GST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/GST Act, 2017 and the rules/notifications made/issued thereunder: -43- 1. 1233 3. 3. (a) *I/we report the following observations/comments/discrepancies / inconsistencies; if any: 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agre....
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.... according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any: (a) (b) (c) **(Signature and stamp/Seal of the Auditor) Place: Name of the signatory Membership No..... Date: Full address.. 19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:- Reference No. To, GSTIN:.. Order No.- Date - "FORM GST RVN-01 [See rule 109B] Date - Notice under section 108 Whereas it has come to the notice of the undersigned that decision/order passed under this Act/the >Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by ................(Designation of officer)is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has -45- not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the d....