TaxTMI 
TaxTMI 
TaxTMI 
Sikkim Goods and Services Tax (Fourteenth Amendment) Rules, 2018
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....on 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 the provisions of the Information Technology Act,....
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....e 138D, from a date to be notified later, the following rule shall be inserted, namely:- 2 "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 information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said ....
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....applicable [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/state 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 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 recipient/supplier of deemed export) In case refund claimed by recipient 5 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....
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....o inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl Details of invoices of inward supplies of Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies Z N inputs received of inputs 0. GST N Z Da Taxa Inte Cen State No D Tax IN 0. te ble grat tral Tax of the supp lier * e Valu ed Tax Tax /Uni e Invoic Int Cent State at able e type egr ral Tax Valu (B2B/ ate Tax /Uni on e B2C) d on territ Ta territ ory X ory Tax 7 Tax 12345678911 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 details Integrated tax Cess BRC/ (Amount in Rs.) Integrated Integrated Net No. FIRC tax and tax and Integrated Dat No. e Value Taxable Amt. No. Date cess cess tax and value involved involved in debit in credit (6+7+10- cess note, if note, if 11) any any 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without pay....
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....tate supply subsequently Integrat Centr Stat Ces Place Integrat Centr Stat Ces Place (in case No Dat Valu Taxab B2C) ed tax al tax e/ s of ed tax al tax e/ s of UT e e le Suppl UT Suppl tax tax y Valu e 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 Integrated Tax Payable Central State/ Cess return tax tax UT tax 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.> claimed by M/s-- period , the incidence of tax and interest, has not been passed on to any other person. 10 10 This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: - Note This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions - 1. Terms used: a. B to C:From re....
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....nd 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period From (if applicable) 6. Amount of Refund Act Claimed (Rs.) Central tax State/UT tax Το Tax Interest Penalty Fees Others Total 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 (c) down) (d) Exports of goods / services- without payment of tax (accumulated ITC) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) 12 (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Sl. No. Type of order Order No. Order Order date Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (sp....
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....nt) 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 14 (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.) 8. 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. Place Date I/We declare that no refund on this account has been received by me/us earlier. Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Turnover of (Amount in Rs.) Maximum refund amount to be claimed inverted rated Tax payable on such Adjusted total Net input tax credit supply of ....
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....und 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 (Amount in Rs.) Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 17 17 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient (Amount in Rs) Tax paid GSTIN of the No. Date Taxable Value Tax Integrated Central Tax State Tax/Union Cess Territory Tax supplier 1234 5 6 7 8 9 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 77(2), if any: Order No: Recipients' GSTIN/ Invoice details UIN Name (in case B2C) No.DateValueTaxable Value Details of tax paid on transaction considered as intra -State / inter-State transaction earlier Order Date: (Amount in Rs.) Taxes re-assessed on transaction which were held inter State / intra- State supply subsequently Integrated Central ....
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.... (4N+5M - 4G above) Pt. III 6 A Details of ITC for the financial year Description Туре Centra State Integrat Cess 1 Tax Tax / ed Tax UT Tax 1 2 3 4 5 6 Details of ITC availed during the financial year Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) Inward supplies (other than Inputs imports and inward supplies Capital Goods B liable to reverse charge but includes services received Input Services C from SEZs) Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inward supplies received from registered persons liable to Inputs Capital Goods Input Services Inputs Capital Goods Ꭰreverse charge (other than B Input Services above) on which tax is paid and ITC availed Import of goods (including Inputs E supplies from SEZs) Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I - A above) Transition Credit through TRAN-I (including K revisions if any) L Transition C....
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....te 1 Tax Tax / 14 24 Integrat ed Tax Cess C " Tax 1 2 3 4 5 6 7 8 9 HSN Wise Summary of Inward supplies 18 HSN UQC Total Taxable Cod Quanti Value e ty 1 2 3 4 Rate of Tax Centra State Integrat 1 Tax Tax / ed Tax Cess UT Tax 5 6 7 8 9 19 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 Signatory Date Instructions: – 1. Terms used: Name of Authorised Designation/Status a. GSTIN: b. UQC: Goods and Services Tax Identification Number Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR- 1 and FORM GSTR-3B may be de....
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....ns on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) 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 B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (41), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM 26 5A 5B 5C 5D,5E and 5F 5H 51 5J & 5K 5N GSTR-1 may be used for filling up these details. Aggregate value of exports (except supplies to SEZs) on which tax has not 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 not been paid shall b....
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....eclaimed in the ITC ledger. This is to be declared separately under 6(H) below. 27 6C 6D 69 6E 6F 6G 6H 6J 6K 6L 6M 7A, 7C, 7E, 7G 7H Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. Details of input ta....
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....en declared by the corresponding suppliers in their FORM GSTR-1. The input tax credit as declared in Table 6B and 6H shall be auto-populated here. Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. Aggregate value of the input tax credit which was available in FORM GSTR- 2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative. The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. Aggregate value of IGST paid at the time of imports (including imp....
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....d, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value and of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15F Aggregate value of demands of taxes for which an order confirming the and 15G demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A 16B 16C Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details. Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section....
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....eived from registered persons Inward supplies liable to reverse B charge received from unregistered persons C Import of services Net Tax Payable on D (A), (B) and (C) above 8 Inward supplies from registered A persons (other than 7A above) B Import of Goods Pt. III 9 Description 1 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. IV Details of tax paid as declared in returns filed during the financial year Total tax payable 2 Paid 3 Late fee Penalty 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 32 10 whichever is earlier Description Turnover Centra State Integrate Cess 1 Tax Tax / d Tax UT Tax 2 3 4 5 6 1 Supplies/tax (outward) declared through Amendments (+) (net of debit notes) Inward supplies liable to reverse charge declared through 11 Amendments (+) (net of debit 12 notes) Supplies/tax (outward) reduced through Amendments (-) (net of credit notes) Inward supplies liable to reverse charge reduced through 13 notes) 14 Amendments (-) (net of credit Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description 1 Integrated Tax Cent....
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....etails. Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all inward supplies received from registered persons on 35 8B which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all goods 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 Sept....
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....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 shall be paid through electronic cash ledger only. 18. In the said rules, for FORM GSTR 9C, the following form shall be substituted, namely:- -FORM GSTR-9C See rule 80(3) PART A Reconciliation Statement Basic Details Pt. I Financial 1 Year 2 GSTIN 3A Legal Name Trade Name 4 Are you liable to audit under any Act? Pt. II 5 (Amount in in all tables) Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the 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 (+) Credit Notes issued after the end of the financial year E (-) but reflected in the annual return Trade ....
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....Reconciliation of Input Tax Credit (ITC) Reconciliation of Net Input Tax Credit (ITC) ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) ITC booked in earlier Financial Years claimed in current B Financial Year (+) ITC booked in current Financial Year to be claimed in C subsequent Financial Years (-) ITC availed as per audited financial statements or books of Daccount E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A Reason 1 > B Reason 2 > C Reason 3 > 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account Description A Purchases 1 B Freight Carriage C Power and Fuel 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 H Employees' Cost (Salaries, wages, Value 2 40 40 Amount of Total ITC 3 Amount of eligible ITC availed 4 Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges Stationery....
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....th the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows:- Table No. Instructions 5B 5C 5AThe turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive 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 Statement includes 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 financ....
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....in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. Any difference between the turnover reported in the 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). 44 7 7A 7B 7C 7D 7E 7F 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....
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....nt shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes 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 Statement of earlier financial 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. 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-popula....
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.... drawn up by the person who had conducted the audit: * I/we have examined the ― (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from .to ending on ..., and ..... (c) the cash flow statement for the period beginning from attached herewith, of M/s .(GSTIN). (Name), to ending on (Address), 2. Based on our audit I/we report that the said registered person- *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: 1. 2. 3. 3. (a) *I/we report the following observations/comments/ discrepancies / inconsistencies; if any: 3. (b) *I/we further report that, - 47 (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 pro....
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....ssued thereunder: 1. 2. 3. 3. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No.GSTR-9C. 4. In *my/our opinion and to the best of *my/our information and 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] Notice under section 108 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 .(Designa....