TaxTMI 
TaxTMI 
The Telangana Goods and Services Tax (Fourteenth Amendment) Rules, 2019.
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....ical 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 be required in the case of issuance of an electronic bill of supply in accordance with....
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.... the 23rd October, 2018, issued vide G.O.Ms No.53 Revenue (CT-II) Department, dt. 01.05.2019 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: ....
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....r No. CCT's Ref No. A(1)/70/2017-II, Dt. 17-01-2019. ORDER:- ***** The following Notification will be published in an Extra-ordinary issue of Telangana Gazette Dated: 01.05.2019. NOTIFICATION In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017 as subsequently amended from time to time namely:- 1. 2. (1) These Rules may be called the Telangana Goods and Services Tax (Fourteenth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. In the Telangana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall 3. mention the name of the State or Union territory in PART A of the application in FOR....
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....after the words "financial year", the words "or part thereof" shall be inserted. 10. In the said rules, after rule 109A, the following rule shall be inserted, namely:- 11. "109B. Notice to person and order of revisional authority in case of revision. - (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.â€; (2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.". In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-. 12. “Explanation 1. – For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018, issued vide G.O.Ms No.53 Revenue (CT-II) Department, dt. 01.05.2019 as am....
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....hers Total Claimed (Rs.) Tax State / UT tax Integrated tax Cess Total 7. Grounds of (a) Excess balance in Electronic Cash Ledger refund claim (b) Exports of services- with payment of tax (select from drop down) (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order Sr. Type of Order Order Order Payment No. order no. date Issuing reference Authority no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (e) (f) (g) (h) Recipient of deemed export supplies/ Supplier of deemed On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) export supplies Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) Excess payment of tax, if....
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....h in respect of the amount refunded. Signature Name - Designation / Status SELF-DECLARATION [rule 89(2)(1)] I solemnly (Applicant) having GSTIN/ temporary Id-- 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 / Status (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. I/We declare that no refund on this account has been received by me/us earlier. Place Date Annexure-1 Signature of Authorised Signatory (Name) Designation/ Status Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] ....
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....d cess Integrat ed tax Integrated Cess Tax Integrat ed tax and cess involved involved and cess in debit in credit (8+9+10 invoice by SEZ note, if any note, if any −11) No. Date Value No. Date Taxable Amt. Value 1 2 3 4 5 6 7 8 9 10 11 12 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) Sr. No. Invoice details Goods/ Services (G/S) (Amount in Rs.) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value Date 1 2 3 4 5 6 7 No. 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 supply of goods and services 1 Net input tax credit Adjusted total (Amount in Rs.) Refund amount (1×2÷3) turnover 2 3 4 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: Recipien t's Invoice details Details of tax paid on transaction ....
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....shall first be amended in registration particulars before quoting in the application. Declaration shall be filed in cases wherever required. 8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A. 9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory 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. 15. 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 ....
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....€˜nil' rated or fully exempt supplies. Signature Name - Designation / Status DECLARATION [rule 89(2)(f)] 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 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)(I)] (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 / Status (This Declaration is not required to be furnishe....
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.... FIRC No. Date Value (G/S) Port code No. Date Ref Date No. Date No. 123456789101112 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 1 Net input tax credit 2 Adjusted total turnover 3 (Amount in Rs.) Refund amount (1×2÷3) 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.) Net involved GSTIN of Invoice details Shipping bill/ Bill Integrated Ces Tax S recipie of nt export/ Integrat ed tax and cess involved Integrat ed tax and cess in credit note, if any in debit note, if any Integrat ed tax and cess (8+9+10 - 11) Endorsed invoice by SEZ No. Date Value No. Date Taxable Amt. Value 123456789 10 11 12 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 tax credit Adjusted total supply of goods and (Amount in Rs.) Refund amount (1×2Ã....
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....s issued in respect of transactions specified in (B) to (E) above (-) Debit Notes issued in respect of transactions specified in (B) to (E) above (+) Supplies/tax declared through Amendments (+) L Supplies/tax reduced through Amendments (-) M Sub-total (I to L above) Supplies and advances on N which tax is to be paid (H+ 5 M) above Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax Supplies on which tax is to be C paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply (includes _no supply') G Sub-total (A to F above) Credit Notes issued in H respect of transactions specified in A to F above (-) Debit Notes issued in | respect of transactions J specified in A to F above (+) Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G+L above) Total Turnover (including N advances) (4N+5M - 4G above) Pt. ||| 6 A Description 1 Details of ITC for the financial year Ð....
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....lty Other Pt. V Tax Paid Paid through ITC Payable through Centra Stat Integra Cess cash | Tax e t ed Tax / Tax UT Tax 2 3 4 5 6 7 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 Description 1 Supplies/tax declared through Amendments (+) 10 (net of debit notes) Supplies/tax reduced through whichever is earlier Taxable Value Central Tax State Integrat Tax /ed Tax Cess UT Tax 2 3 4 5 6 11 Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description 1 Payable 2 Paid 3 Integrated Tax Central Tax State/UT Tax Cess Interest Other Information Particulars of Demands and Refunds Pt. VI 15 Details Central State Tax Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 Total A Refund claimed Total B Refund sanctio n ed Total C Refund Rejected Total Refund Pending Total E deman d of taxes Total taxes F paid in respect of....
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....ate 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 details. Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. Aggregate value....
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.... up these details. The value of “no supply" shall be declared under Non-GST supply (5F). 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 the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. Part III consists of the ....
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.... 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. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 77 7H 8A 8B 8C 8D 8E & 8F 8G 8H 8K 6. 7. 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 contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed....
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....ble 6.1 of FORM GSTR-3B may be used for filling up these details. 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 Instructions Details of additions or amendments to any of the supplies already declared in 12 13 8. 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 returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year whichever is earlier shall be decla....
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.... 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 Rs. 1.50 Cr but upto Rs. 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 19 9. 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. 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 shall select “Annual Return†in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.â€. 17. In the said rules....
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....ormation 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Cess Interest Penalty Tax Late Fee/ Others 1 2 3 4 5 6 7 8 Total A Refund claimed Total B Refund sanctioned Total C Refund Rejected Total Refund Pending Total E demand of taxes Total taxes F paid in respect of E above Total demands G pending out of E above 16 Details of credit reversed or availed Description Central State Integrated Cess Tax Tax/ UT Tax Tax 1 2 3 4 5 Credit reversed on opting in the composition A scheme (-) Credit availed on opting out of the B composition scheme (+) 17 Late fee payable and paid Description 1 Payable Paid 2 3 A Central Tax B State Tax 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 recipient of supply. Place Signature Date Name of Authorised Signatory Designation/ Status Instructions: – 1. It is mandator....
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....es 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 6. 7. 10,11,12,13 and 14 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 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. 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 claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all....
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....he 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 1 Unadjusted Advances at the beginning of the Financial Year J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST (+) (-) (-) (-) (+) K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme M Adjustments in turnover under section 15 and rules thereunder (-) (+/- N Adjustments in turnover due to foreign exchange fluctuations (+/- ) (+/- Adjustments in turnover due to reasons not listed above P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q - P) AT1 6 Reasons for Un - Reconciled difference in Annual Gross Turnover A Reason 1 > B Reason 2 > C Reason 3 > 7 Reconciliation of Taxable Turnover....
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....arriage C Power and Fuel Imported goods D (Including received from SEZS) E Rent and Insurance Goods lost, stolen, F destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.) 1 Conveyance charges J Bank Charges K Entertainment charges Stationery Expenses L (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods Amount of Total ITC 3 Amount of eligible ITC availed 4 P Any other expense 1 Q Any other expense 2 Total amount of R eligible ITC availed ITC claimed in Annual Return S (GSTR9) Un-reconciled ITC T (ITC 2) 15 Reasons for un - reconciled difference in I гc A Reason 1 > B Reason 2 > C Reason 3 > > Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) 16 Description Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Amount Payable Pt. V Auditor's recommendation on additional Liability due to non-reconciliation Central Description Value tax To be paid through Cash State tax / UT tax 1 2 3 4 5 Integrated tax Cess, if applicable 6 5% 12% ....
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....nce 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 Statement shall be declared here. Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. Aggregate value of credit notes which were issued after 31st of March for....
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....eturn (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 declared here. This shall be reported net of credit notes, debit notes and amendments if any. The taxable turnover is derived as the difference between the annual turnover after adjustmen....
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....ancial year(s) but availed in the ITC ledger in the financial year for 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. 12D 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. 12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. I. 7. 8. 13 14 14R 14S 15 16 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 for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-h....
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.... 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: 1. 12 2. 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 agreement/not in agreement with the books of account maintained at the Principal place of business at ..and ** 4. ..additional place of business within the State. Th....
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....llowing 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:- "FORM GST RVN-01 Reference No. To, GSTIN:.. Order No. Date - Notice under section 108 [See rule 109B] Date - 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 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 document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on DD/MM/YYY....