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Punjab Goods and Services Tax (Fourth Amendment) Rules, 2019
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....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 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 PARTA.". In the said rules, in rule 45, in sub-rule (3), after the words "received from a job workerâ€, 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:- 5. "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).â€. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:- 6. "Provided also that the signature or digit....
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....e 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, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018as amended from time to time." 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,― PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 263 (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 per....
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....of deemed export supplies/Supplier of deemed export supplies (i) 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 any (k) (1) Any other (specify) 8. Details of Bank Name of bank Address of branch IFSC account Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) [DECLARATION [second proviso to section 54(3)] 265 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 mak....
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....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 Signature of Authorised Signatory (Name) Designation/ Status PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) Annexure-1 Statement-1 [rule 89(5)] 267 Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund 1 2 3 amount to be claimed [(1×4÷3)-2] 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] SI. Details of invoices of inward No. supplies of inputs received supplier* Tax paid on inward supplies finputs GSTIN No. Date Taxable Integra Cen State of the Value ted tral Tax/ Tax Tax Union Details of invoices of outward supplies issued No. Date Tax paid on outward supplies Taxable Invoice Integra Value type ted (B2B/ Tax Central State Tax Tax/ Union territory ....
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....amount (1x2÷3) 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports Sl. No. Details of invoices of 1 outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of the supplier 2 No. (Amount in Rs) Tax paid Date Taxable Integrated Value Tax Central Tax State Tax/ Union Territory Tax 3 4 5 6 7 8 Cess 9 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 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: 270 Order Date: (Amount in Rs.) Recipient's Invoice details GSTIN/ UIN Details of tax paid on transaction considered as intra-State/Inter-State transaction earlier Taxes re-assessed on transaction which were held inter State/Intra-State supply subsequently Name No. Date Value Taxable Integrated Central State/ Cess Place (in case Value tax tax UT of tax tax Integrated Central State/ Cess Place UT of B2C) tax Supply tax supply 1 2345 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any i....
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....his refund claim. Signature Name - Designation Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient 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 amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 274 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 ....
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....ipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated Integrated tax and tax and Net Integrated tax and cess involved in debit note, if any cess involved in credit cess (6+7+10 - note, if any 11) No. Date Value Taxable Amt. No. Date value 1 2 3 4 5 6 7 8 9 10 11 12 -Statement-3 [rule 89(2)(b) and 89(2)(c)] PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) Refund Type: Export without payment of tax (accumulated ITC) 276 (Amount in Rs.) Sr. Invoice details No. Goods/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value No. Date Ref Date No. Date 123456789 10 11 12 Port code No. 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 (Amount in Rs.) Net input tax credit Adjusted total turnover Refund amount (1×2÷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 Shipping ....
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.... UT Tax 1 2 3 4 5 6 4 Details of advances, inward and outward suppliesmade during the financial year on which tax is payable Supplies made to un-registered A persons (B2C) Supplies made to registered persons B (B2B) Zero rated supply (Export) on C payment of tax (except supplies to SEZS) D Supply to SEZs on payment of tax E Deemed Exports Advances on which tax has been F paid but invoice has not been issued (not covered under (A) to (E) above) Inward supplies on which tax is to be G paid on reverse charge basis H Sub-total (A to G above) Credit Notes issued in respect of I transactions specified in (B) to (E) above (-) Debit Notes issued in respect of J transactions specified in (B) to (E) above (+) K M 3r L N 5 A B Supplies/tax declared through Amendments (+) Supplies/tax reduced through Amendments (-) Sub-total (I to L above) Supplies and advances on which tax is to be paid (H+M) above Details of Outward supplies made during the financial year on which tax is not payable Zero rated supply (Export) without payment of tax Supply to SEZS without payment of tax Supplies on which tax is to be paid by the recipient on reverse charge basis Exempted C. D E Nil Rated F G H 1 J Non-GST sup....
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....2017-18 but availed during April to September, 2018 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 D Difference [A-(B+C)] E ITC available but not availed F ITC available but ineligible (ASAR 3, 1941 SAKA) IGST paid on import of goods (including supplies from 280 SEZ) G エー H IGST credit availed on import of goods (as per 6(E) above) Difference (G-H) ITC available but not availed on import of goods (Equal to J 1) K Total ITC to be lapsed in current financial year (E+F+J) Pt. IV Description Details of tax paid as declared in returns filed during the financial year Tax Payable Paid through cash Central State Tax Tax/ Paid through ITC Integrated Tax Cess 9 UT Tax 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Description 1 10 Supplies/tax declared through Amendments (+) (net of debit notes) Supplies/tax reduced through 11 Amendments (-) (net of credit notes) Reversal of ITC availed during 12 previous financial year 13 ITC availed for the previous financial year 14 Taxable Value Central Tax State Tax/ UT Tax Integrated Tax Cess 2 3 4 5 6 1 Differential tax paid on account of declaration in 10 & 11 above Description Payable 2 Paid 3 Integ....
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....which the annual return is filed.It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between 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 4F 4F 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 ....
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....ient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 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). 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....
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....for filling up these details. Aggregate value of input 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. 6K 6L 6M 7A,7B,7C, 7D, 7E,7F,7G and 7H 8A 8B 8C 8D 8E & 8F PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 285 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 cr....
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....including imports from SEZs) during the financial year shall be declared here. The input tax credit as declared in Table 6E shall be auto-populated here. The total input tax credit which shall lapse for the current financial year shall be computed in this row. 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. 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 8. 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, whi....
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....the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here. Aggregate value of all 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. Towards the end of the re....
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....le to reverse 13 charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description 1 Integrated Tax Central Tax State/UT Tax Cess Interest Payable 2 289 Paid 3 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 1 2 3 4 5 6 7 8 Total A Refund claimed Total B Refund sanctioned Total C Refund Rejected Total D 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 Description Details of credit reversed or availed Central Tax State Tax/ UT Tax Integrated Tax Cess 1 2 3 4 5 Credit reversed on opting in the composition A scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description 1 Payable Paid 2 3 A Central Tax B State Tax PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 290 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....
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....filling up these details. Aggregate value of all goods imported during the financial year shall be declared here. PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 291 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. and 14 Instructions Details of additions or amendments to any of the supplies already declared in the 10,11,12,13 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,....
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....nts for the State/ UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) Unbilled revenue at the beginning of Financial Year Unadjusted advances at the end of the Financial Year Deemed Supply under Schedule I (+) (+) (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F G Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST Turnover from April 2017 to June 2017 (+) H Unbilled revenue at the end of Financial Year I J Unadjusted Advances at the beginning of the Financial Year Credit notes accounted for in the audited Annual Financial Statementbut are not permissible under GST 000 (-) (-) (-) (+) K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L M Turnover for the period under composition scheme Adjustments in turnover under section 15 and rules thereunder (-) (+/-) N Adjustments in turnover due to foreign exchange fluctuations (-/+) OPOR6 ABCTA Adjustments in turnover due to reasons not listed above Annual turnover after adjustments as above Turnover as declared in Annual Return (GSTR9) Un-Reconci....
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....TC availed on expenses as per audited Annual Financial Statementor books of account ABC Description Purchases 1 Freight/Carriage Power and Fuel Imported goods (Including received from D SEZs) E Rent and Insurance F G H Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples Royalties Employees' Cost (Salaries, wages, Bonus etc.) Conveyance charges I J Bank Charges K L Entertainment charges Stationery Expenses (including postage etc.) M. Repair and Maintenance N C Other Miscellaneous expenses Capital goods Any other expense 1 P a Any other expense 2 Total amount of eligible R ITC availed ITC claimed in Annual S Return (GSTR9) T Un-reconciled ITC (ITC 2) 15 A Reason 1 B Reason 2 Value 2 Amount of Total ITC 3 Amount of eligible ITC availed 4 Reasons for un-reconciled difference in ITC > > > C Reason 3 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) > 295 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 16 Description Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt. V above) Amount Payable Auditor's recommendation on additional Liability due to non-reconciliation Central tax Description ....
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....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 is already part of the turnover in the audited....
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.... 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 declared here. This shall be reported net of credit notes, debit....
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....s / 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. 12C 12D 12E 13 14 14R 14S 15 16 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 300 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. 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 reconci....
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....IN). (Name), ........ to ending on ......,-attached (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, - (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....
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....oks of account including other relevant documents and explanations given to *me/us, the particulars PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 303 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:- "FORM GST RVN-01 Reference No. To, GSTIN:. Order No.- Date - [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 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 repl....