Disaster Management - instructions to officers

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n reported from all parts of Mattancherry. The situation may not be different in other districts also. As per section 17(5)(h) input tax credit shall not be available in respect of goods lost, stolen, distroyed written off or disposed of by way of gift or free samples By virture of section 73(1) a proper officer may issue a show cause notice in Form DRC-1 requesting him to pay the amount specifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ons are issued to the officers. (1) Affix notices in office premises requesting the taxpayers to report the damage/loss of goods. (2) Conduct meeting of tax consultants and practitioners locally. (3) Send mail/mange to all the taxpayers to report the loss or damage of goods in the following format. Stock statement of damaged items, (a) Stock lost/damaged for which ITC availed. (i) Goods stat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It-em HSN Qu-an-tity Val-ue Rate of tax Val-ue of raw mate-rial cons-umed It-em HSN Rate of tax Inv-oice No. and date Su-pp-lier GS-TIN Tot-al Inv-oice Val-ue Qu-an-tity (c) Stock lost/damaged inward supply from unregistered persons. (i) Goods statement for traders Sl. No. Item HSN Quan-tity Value Rate of tax Bill of supply/ Invoice No. and date Supp-lier GST-IN Whether e....