TaxTMI 
TaxTMI 
Central Goods and Services Tax (Amendment) Rules, 2024
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....ade under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.". 3. In the said rules, in rule 21, - (i) in clause (f), after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted; (ii) after clause (g), the following clause shall be inserted, namely: - "(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or". 4. In the said rules, in rule 21A, in sub-rule (2A), in clause (a), - (....
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....n a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which are operational in the current year, during the said relevant period; (e) the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period; (f) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) to one of the recipients "R1", whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipients who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, "C1", to be calculated by applying the following formula - C 1 = (t 1 / T) x C where, "C" i....
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....ions specified in clauses (a) to (j) and the amount attributable to any recipient shall be calculated in the manner provided in clause (f) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (n) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (f), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted."; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) For the distribution of credit in respect of input services, attributable to one or more distinct persons, subject to levy of tax under sub-sectio....
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..... In the said rules, in rule 59, - (i) after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that the said person may, after furnishing the details of outward supplies of goods or service or both in FORM GSTR-1 for a tax period but before filing of return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner."; (ii) in sub-rule (4), with effect from 1st day of August, 2024, for the words "two and a half lakh rupees" wherever they occur, the words "one lakh rupees" shall be substituted; (iii) after sub-rule (4), the following sub-rule shall be inserted, namely: - "(4A) The additional details or the amendments of the details of outward supplies of goods or services or both furnished in FORM GSTR-1A may, as per the requirement of the registered person, include the - (a) invoice wise details of - (i) inter-State and intra-State supplies made ....
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....ures ", as amended in FORM GSTR-1A if any," shall be inserted. 17. In the said rules, in rule 89, - (i) after sub-rule (1A), the following sub-rule shall be inserted, namely: - "(1B) Any person, claiming refund of additional integrated tax paid on account of upward revision in price of the goods subsequent to exports, and on which the refund of integrated tax paid at the time of export of such goods has already been sanctioned as per rule 96, may file an application for such refund of additional integrated tax paid, electronically in FORM GST RFD-01 through the common portal, subject to the provisions of rule 10B, before the expiry of two years from the relevant date as per clause (a) of Explanation (2) of section 54: Provided that the said application for refund can, in cases where the relevant date as per clause (a) of Explanation (2) of section 54 of the Act was before the date on which this sub-rule comes into force, be filed before the expiry of two years from the date on which this sub-rule comes into force."; (ii) in sub-rule (2), after clause (ba), the following shall be inserted, namely: - "(bb) a statement containing the num....
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....le to claim the refund of fifty per cent. of the applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department as per notification issued under section 55, shall apply for refund in FORM GST RFD-10A once in every quarter, electronically on the common portal. (2) Such application for refund of tax paid on inward supplies of goods filed in FORM GST RFD-10A shall be dealt in a manner similar to that of application for refund filed in FORM GST RFD-01 in accordance with the provisions of rule 89. (3) The refund of tax paid by the applicant shall be available, if- (a) the inward supplies of goods were received from a registered person against a tax invoice and details of such supplies have been furnished by the said registered person in his details of outward supply in FORM GSTR-1 and the said supplier has furnished his return in FORM GSTR-3B for the concerned tax period; (b) name and Goods and Services Tax Identification Number of the applicant is mentioned in t....
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....05, along with the relevant documents, electronically and provisional acknowledgement shall be issued to the appellant immediately: Provided that an appeal to the Appellate Tribunal may be filed manually in FORM GST APL-05, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06: Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating app....
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.... Provided that an application to the Appellate Authority may be filed manually in FORM GST APL-07, along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112, if any, shall be filed electronically in FORM GST APL-06: Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowle....
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.... such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (3) of section 112, as the case may be.". 24. In the said rules, with effect from a date to be notified, in rule 138, in sub-rule (3), after the third proviso, the following proviso shall be inserted, namely:- "Provided also that an unregistered person required to generate e-way bill in FORM GST EWB-01 in terms of the fourth proviso to sub-rule (1) or an unregistered person opting to generate e-way bill in Form GST EWB-01, on the common portal, shall submit the details electronically on the common portal in FORM GST ENR- 03 either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details so furnished, a unique enrolment number shall be generated and communicated to the said person.". 25. In the said rules, in rule 142,- (i) in sub-rule (2), for the words, letters and figures "he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC- 04", the words, letters and figures "he shall inform t....
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....p; (d) Aadhaar, if applicable (optional) 3. Type of enrolment (i) Unregistered supplier of goods (ii) Unregistered recipient of goods (iii) Both (i) & (ii) 4. Contact Information (the email address and mobile number will be used for authentication) Email Address Mobile Number 5. Consent I on behalf of the holder of Aadhaar number < pre-filled based on Aadhaar number provided in the form > give consent to "Goods and Services Tax Network" to obtain my details from UIDAI for the purpose of authentication. "Goods and Services Tax Network" has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 6. List of documents uploaded 7. 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 therefrom. Place: Signature Date: Name of Authorised Signatory For Office Use: Enrolment no Date- "; 28. In the said rules, with effect from....
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.... where the invoice value is more than Rs 1 lakh Place of Supply (State/UT) Invoice details Rate Taxable Value Amount No. Date Value Integrated Tax Cess 1 2 3 4 5 6 7 8 5. Outward supplies (including supplies made through e-commerce operator, rate wise) 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Central Tax State / UT Tax Cess No . Date Value No . Date Rate Taxable value Amt Rate Taxable value Amt Rate Taxable value Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer &nbs....
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....nbsp; 9B. Debit Notes/Credit Notes [original] 9C. Debit Notes/Credit Notes [Amended] 10. Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current tax periods in Table 7 Rate of tax Total Taxable value Amount Integrated Tax Central Tax State/UT Tax UT Tax Cess 1 2 3 4 5 6 Tax period for which the details are being revised current tax period should be auto populated here) 10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] 10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State)  ....
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....bsp; 13. Documents issued during the tax period Sr. No. Nature of document Sr. No. Total number Cancelled Net issued From To 1 2 3 4 5 6 7 1 Invoices for outward supply 2 Invoices for inward supply from unregistered person 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 8 Refund voucher 9 Delivery Challan for job work 10 Delivery Challan for supply on approval 11 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way of supply (excluding a....
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.... Unregistered Registered Unregistered 15A (I). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for registered recipients] Type of supplier Original details Revised details Ra te Valu e of suppl ies made Tax amount Place of supply GSTI N of suppl ier GSTI N of recipi ent Do c. no. Do c. Da te GSTI N of suppl ier GSTI N of recipi ent Do c. no. Do c. Da te Integra ted tax Cent ral tax St ate / UT tax Ce ss 1 2 3 4 5 6 7 8 9 1 0 11 12 13 14 15 16 Registered Unregistered  ....
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....clared by the respective suppliers in GSTR-1A. However, supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. For example, (i) a supplier issues two invoices INV1 and iNV2 in the month of January 2023. Then he furnished the details of the invoice INV1 on 8th Feb 2023 in FORM GSTR-1. However, he misses one invoice INV2 and furnishes the details of the same in FORM GSTR-1A on 15th Feb 2023. in this case, INV1 will go to the FORM GSTR-2B of the recipient for the month of January made available on 14th Feb 2023. Further, INV2 will be made available in FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023. (ii) a supplier issues two invoices INV3 and INV4 in the month of January 2023. Then he furnished the details of the invoice INV3 on 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on 16th Feb 2023. In this case, both INV3 and INV4 will be made available in FORM GSTR-2B of the recipient for the month of February made available on 14th March 2023. 6. Instructions for specific tables:- Table No. Instructions 4A, 4B, 5, 6, 9B (for registered recip....
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....of goods and inward supplies of goods received from SEZ units / developers)" shall be substituted; (ii) in Part A, - (a) for the figures, letters and words "GSTR-1/5 period" wherever they occur, the figures, letters and words "GSTR-1/1A/5 period" shall be substituted; (b) for the figures, letters and words "GSTR-1/5 filing date" wherever they occur, the figures, letters and words "GSTR-1/1A/5 filing date" shall be substituted; (iii) under the heading Instructions, - (a) in paragraph 2, for the figures, letters and words "FORMS GSTR-1, 5, 6, 7 and 8", the figures, letters and words "FORMS GSTR-1, 1A, 5, 6, 7 and 8" shall be substituted; (b) in paragraph 4, in the Table, - (A) against serial number 3, in second column, - (I) in serial number (i), for the figures, letters and words "FORM GSTR-1 and 5", the figures, letters and words "FORM GSTR-1, 1A and 5" shall be substituted; (II) in serial number (iii), for the figures, letters and words "FORM GSTR-1/5", the figures, letters and words "FORM GSTR-1/ 1A and 5" shall be substituted; (III) in serial number (iv), for the figures, letters and words ....
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....tes (Amendment) II ECO - Documents (Amendment) Inward Supplies from ISD 4(A)(4) Net input tax credit may be availed under Table 4(A)(4) of FORM GSTR-3B. Details ISD - Invoices 3.1(d) 4(A)(3) ISD - Invoices (Amendment) III Inward Supplies liable for reverse charge These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Net input tax credit may be availed under Table 4A(3) of FORM GSTR-3B on payment of tax. Details B2B - Invoices 4(A)(1) Net input tax credit may be availed under Table 4(A)(1) of FORM GSTR-3B. B2B - Debit notes B2B - Invoices (Amendment) B2B -Debit notes (Amendment) IV Import of Goods &....
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....ent) B2B - Debit notes (Amendment) II ECO - Documents (Amendment) Inward Supplies from ISD 4(D)(2) Such credit shall not be taken and has to be reported in table 4(D)(2) of FORM GSTR-3B Details ISD - Invoices 3.1(d) 4(D)(2) ISD - Invoices (Amendment) III Inward Supplies liable for reverse charge These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Details B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Part B ITC Not Available - Credit notes should be net-off against relevant ITC available headings in GSTR-3B 1 ....
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....of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case of additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details. b) In addition, the supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. c) Input tax credit shall be indicated to be non-available in the following scenarios: - i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub-section (4) of Section 16 of CGST Act, 2017. ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State. However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system. Taxpayers should self-assess and reverse such credit in their FORM GSTR-3B. 3. It may be noted that FORM GSTR-2B will consist of all the GSTR-1/IFFs,5s and 6s being filed by yo....
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....that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Taxpayers shall ensure that,- a. No credit shall be taken twice for any document under any circumstances. b. Credit shall be reversed wherever necessary. c. Tax on reverse charge basis shall be paid in cash. 10. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility. 11. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 12. Table wise instructions: Table No. and Heading Instructions ITC Available Summary Table 3 Part A Section I All other ITC - Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers or by ECOsin their FORM GSTR-1/IFF, GSTR-1A andGSTR- 5. ii.&n....
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....net-off from relevant ITC available Tables [Table 4A(3,4,5)] of FORM GSTR-3B.Liability against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d)of FORM GSTR-3B. ITC Not Available Summary Table 4 Part A Section I All other ITC - Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliersor by ECOs in their FORM GSTR-1/IFF, GSTR-1Aand GSTR-5. ii. This table provides only the supplies on which ITC is not available. iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4D(2) of FORMGSTR-3B. Table 4 Part A Section II Inward Supplies from ISD i. This section consists of details of the supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table provides only the supplies on which ITC is not available. iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4....
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.... < Auto > < Auto > Cess < Auto > < Auto > < Auto > (B) Reverse charge and supplies made u/s 9(5) Integrated tax < Auto > < Auto > < Auto > Central tax < Auto > < Auto > < Auto > State/UT tax < Auto > < Auto > < Auto > Cess < Auto > < Auto > < Auto > (b) Table 6.2 shall be omitted. 33. In the said rules, in FORM GSTR-4, in Instructions, at Sr.No. 2, after the words "end of such financial year", the words and letters "for the financial year upto FY 2023-24. Further, the details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of June following the end of such financial year for the financial year 2024-25 onwards." shall be inserted. 34....
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....Date value Integrated tax Central tax State/ UT tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (iii) in Instructions, - (a) for instruction at serial number 2, the following instruction shall be substituted, namely:- "2. Table 3 to capture invoice/ document wise details of tax deducted."; (b) after instruction at serial number 4, the following instruction shallbe inserted, namely:- "5. The amount liable for TDS in column 5 of Table 3 and column 6 and column 11 of Table 4, shall be the amount excluding the Central tax, State tax/ Union territory tax, Integrated tax and cess, indicated in the invoice.". 38. In the said rules, in FORM GSTR-8, - (i) under the heading Instructions, in paragraph 7, for the letters, words and figures "GSTR-1", the letters, words and figures "(GSTR-1 or GSTR-1A)" shall be substituted; (ii) in FORM GSTR-8, with effect from a date to be notified, - (a) for serial number 3, t....
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....serial number G, the following serial number and entry relating thereto shall be inserted, namely: - "G1 Supplies on which e-commerce operator is required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report] (II) against serial number H, -for the letters and word "Sub-total (A to G above)", the letters, figures and word "Sub-total (A to G1 above)" shall be substituted."; (b) in Sl no 5, (I) after the entry relating to serial number C, the following serial number and entry relating thereto shall be inserted, namely: - C1 Supplies on which tax is to be paid by ecommerce operators as per section 9(5) [Supplier to report] (II) against serial number N, for the letter, figures and words "Total Turnover (including advances) (4N + 5M - 4G above)", the letters, figures and word "Total Turnover (including advances) (4N + 5M - 4G - 4G1 above)" shall be substituted."; (B) under the heading Instructions, - (i) in paragraph 4, - ....
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....7D, 7E, 7F, 7G and 7H, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (c) against serial number 8A, - (I) after the words "received from SEZs", the words "and supplies received from E-commerce operators" shall be inserted, (II) after the words "corresponding suppliers", the words "including e-commerce operators" shall be inserted and (III) the following entry shall be inserted at the end, namely: - "However, for FY 2023-24 onwards, the total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM GSTR-2B shall be auto-populated in this table." (iii) in paragraph 7, - (a) after the words and figures "filed upto 30th November, 2023.", the following entry shall be inserted, namely: - "For FY 2023-24, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2024 to October, 2024 filed u....
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....C; for the figures and word "2021-22 and 2022-23" wherever they occur, the letters, figures and word "2021-22, 2022-23 and 2023-24" shall be substituted."; (b) against serial number 17 & 18, (I) for the figures and word "2021-22 and 2022-23", the letters, figures and word "2021-22, 2022-23 and 2023-24" shall be substituted."; (II) after the figures, letters and words "FORM GSTR-1", the figures, letters and words "as amended by FORM GSTR-1A, if any" shall be inserted. 40. In the said rules, in FORM GSTR-9C,- (i) under the heading Instructions, - (a) in paragraph 4, in the Table, in second column, for the figures and word,- i. "2021-22 and 2022-23", wherever they occur, the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted, and ii. "2020-21 and 2021-22", wherever they occur, the figures and word "2020-21, 2021-22, 2022-23 and 2023-24" shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted. 41. In the said rules, in F....
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....Port of export code (6) (7) (8) (9) (10) (11) ". 42. In the said rules, after FORM RFD-10, the following Form shall be inserted, namely: - "FORM GST RFD-10A (See Rule 95B) Application for refund by Canteen Stores Department (CSD) 1. GSTIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From < DD/MM/YY >To < DD/MM/YY > 5. Amount of Refund Claim :< INR >< In Words > 6. Details of inward supplies of goods received: GSTIN of the Supplier Type of the Document Invoice details / Debit Notes / Credit Notes Rate Taxable Value Amount of Tax Invoices/Credit Notes/Debit notes No. Date Value Integrated Tax Central Tax State Tax 1 2 3 4 5 6 7 8 9 10 • Total refund applied for: Central Tax State/UT Tax Integrated Tax Total < Total > < Total > < Total > < Total > 8. Detail....
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....in case appeal is filed under sub-section (1) of section 112): I/We hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Place: Signature Date: Name of Applicant /Applicant Officer Designation/ Status". 45. In the said rules, for the FORM GST DRC-01A, the following Form shall be substituted, namely:- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A), (2A)] Part A No.: Date: Case ID No. To GSTIN................................. Name................................. Address.............................. Case Proceeding Reference No..................- Intimation of liability under section 73(5)/section 74(5) Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in....
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....nbsp; Date: Please refer to Intimation ID............... in respect of Case ID...................vide which the liability of tax payable as ascertained under section 73(5) / 74(5) was intimated. In this regard, A. this is to inform that the said liability is discharged partially/ fully to the extent of Rs. ............... through .......................and the submissions regarding remaining liability are attached / given below: OR B. the said liability is not acceptable and the submissions in this regard are attached / given below: Signature of Authorised Signatory Name................................. Designation / Status ......... ....
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....r (3A), the following entry shall be substituted, namely;-" 3A Shipping bill details of erroneous IGST refund (to be enabled only if the specified categories chosen in drop down menu) (i) Shipping Bill/ Bill of Export No. & Date: (ii) Amount of IGST paid on export of goods: (iii) Notification No. used for procuring inputs at concessional rate or exemption (in cases of contravention of sub-rule 10 of Rule 96): (iv) Date of notification: (v) Amount of refund received: (vi) Amount of erroneous refund to be deposited: (vii) Date of credit of refund in Bank Account: "; (b) for the entry at serial number (5), the following entry shall be substituted, namely,- " 5. Details of i. Audit ii. Inspection or investigation iii. After issuance of SCN/ Statement but before issuance of the order iv. Scrutiny, v. Intimation of tax ascertained through FORM GST DRC-01A, vi. Payment made in response to FORM GST DRC -01 B, vii. Payment made in response to FORM GST DRC -01 C, viii. Deposit of Erroneous Refund of unutilized ITC, ix. Non-receipt of foreign remittance in respect of refund of unutilized ITC on export of goods under Rul....
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....nt of demand (Amount in Rs.) Sr. No. Tax Period Act Place of Supply (POS) Tax/ Cess Interest Penalty Fee ^ Others Total 1 2 3 4 5 6 7 8 9 10 < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> Total < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> 12. UNDERTAKING I hereby underta....