TaxTMI 
TaxTMI 
TaxTMI 
Central Goods and Services Tax (Amendment) Rules, 2024
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....on 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), - (i) after the words, letters and figures "furnished in FORM GSTR-1", the letters, word....
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....re 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" is the amount of credit to be distributed, "t1 " is the turnover, as referred to in clause (d) and (e), of person R1 during the relevant period, and "T" is the aggregate of the turnover, during the relevant pe....
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....d 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-section (3) or (4) of section 9, a registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note as per the provisions of sub-rule(1A) of rule 54 to transfer the credit of such common input services to the Input Service Distributor, and ....
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....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 to the registered persons; and (ii) inter-State supplies with invoice value more than one lakh rupees made to the unregistered persons; (b) consolidated details of - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto one lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the mont....
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....aid, 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 number and date of export invoices along with copy of such invoices, the number and date of shipping bills or bills of export along with copy of such shipping bills or bills of export, the number and date of Bank Realisation Certificate or foreign inward remittance certificate in respect of such shipping bills or bills of export along with copy of such Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank, the details of refund already sanctioned under sub-rule (3) of rule 96, the number and date of releva....
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....ner 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 the tax invoice; and (c) goods have been received by Canteen Stores Department for the purpose of subsequent supply to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department.". 19. In the said rules, in rule 96, - (i) in sub-rule (1),- (a) in the proviso to clause (b), 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; (b) after clause (c), in the long line, the following proviso shall be inserted, namely: - "Provided that the exporter....
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....-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 acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-05 and 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 acknowledgment shall be considered as the date of filing of appeal: Provided further ....
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....ons 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 acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-07 and a final acknowledgment, 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 acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating appeal number, shall be issu....
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....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 the proper officer of such payment in FORM GST DRC-03 and an acknowledgement, in FORM GST DRC- 04 shall be made available to the person through the common portal electronically." shall be substituted; (ii) in sub-rule (2A), after the words, letters and figures "FORM GST DRC-01A", the words, letters and figures ", and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person" shall be inserted; (iii) after sub-rule (2A), the following sub-rule shall be inserted, namely:- "(2B)Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, has been paid by....
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....rect 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 1st day of August, 2024, in FORM GSTR-1,- (i) in serial number 5, in the heading, for the figures, letters and words "Rs. 2.5 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted; (ii) in serial number 7, in the Table, in serial number 7B, in the heading, for the figures, letters and words "Rs. 2.5 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted; (iii) in serial number B. Table specific instructions, in the table, in third column, against serial number 3, for the figures, letters and words "Rs. 2.50 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted. 29. In the said rules, after FORM GSTR-1, the following Form shall be inserted, namely: "FORM GSTR-1A [See proviso to rule 59(1)] Amendment of outward supplies of goods or services for current tax period [Financial Year] [Tax period] 1. GSTIN &....
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....supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Rate of tax Total Taxable value Amount Integrated Central State Tax/UT Tax Cess 1 2 3 4 5 6 7A. Intra-State supplies Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7B. Inter-State Supplies where invoice value is upto Rs 1 Lakh [Rate wise]-Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State) 8. Nil rated, exempted and non-GST outward supplies Description Nil Rated Supplies Exempted (Other than Nil rated/non- GST supply) Non-GST supplies 1 2 3 4 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in FORM- GSTR....
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.... 11A (2). Inter-State Supplies(Rate Wise) 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies(Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for current tax period [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 11A (1) 11A (2) 11B (1) 11B (2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total Quantity Rate of Tax Total Taxable Value Amount Integrated Tax Central Tax State/UT ....
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.... e­commerce operator is Liable to collect tax u/s 52 (b) Supplies on which e­commerce operator is liable to pay tax u/s 9(5) 15. 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] Type of supplier Type of recipient GSTI N of suppl ier GSTI N of recipi ent Docum ent no. Docum ent date Ra te Valu e of suppl ies made Tax amount Place of supply Integra ted tax Cent ral tax Sta te / UT tax Ce ss 1 2 3 4 5 6 7 8 9 10 11 12 13 Registered Registered Unregistered Unregistered Registered Unregistered 15A (I). Amendment to details of t....
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.... of FORM GSTR-3B of the same tax period. 3. The particulars declared in FORM GSTR-1A along with particulars declared in FORM GSTR-1 shall be made available in FORM GSTR-3B. in case of taxpayers opting for filing of quarterly returns the same shall be made available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-1 and iFF of Month M1 and M2 (if filed). 4. Amendment of a document which is related to change of Recipient's GSTIN shall not be allowed in GSTR-1A. 5. in addition to the GSTR-2B already generated, GSTR-2B shall also consist of all the supplies declared 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 FO....
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....(I), 15A(II) * Taxpayers may amend details already declared in FORM GSTR- 1 of the current period. 30. In the said rules, in FORM GSTR-2A,- (i) for the brackets, letters, words and figures "(From GSTR1, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)", the brackets, letters, words and figures "(From GSTR1, 1A, GSTR5, GSTR-6, GSTR-7, GSTR-8, import 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 ....
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.... Debit notes ECO - Documents B2B - Invoices (Amendment) B2B - Debit notes (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 Impor....
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.... 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 Others 4(A) Credit Notes should be net-off against relevant ITC available tables [Table 4A(3,4,5)]. Details B2B - Credit notes 4(A)(5) B2B - Credit notes (Amendment) 4(A)(5) B2B - Credit notes (Reverse charge) 4(A)(3) B2B - Credit notes....
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.... 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 your respective supplier or by ECOs. Generally, this date will be between filing date of GSTR-1(Monthly/Quarterly)/IFF for previous month (M-1) to filing date of GSTR-1(Monthly/Quarterly)/IFF for the current month (M). For example, GSTR-2B for the month of February will consist of all the documents filed by suppliers in their GSTR-1/IFF, 5 and 6 from 00:00 hours on 12th February to 23:59 hours on 11th March. It may be noted that for import of goods, the data is being updated on real time basis, therefore, imports made in the month (month for which GSTR-2B is being generated for) shall be made available. The dates for which the relevant data has been extracted is avai....
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....ble. 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. This table displays only the supplies on which input tax credit is available. iii. Negative credit, if any may arise due to amendment in B2B - Invoices and B2B - Debit notes. Such credit shall be net-off in Table 4A(5) of FORM GSTR-3B. Table 3 Part A Section II Inward Supplies from ISD i. This section consists of the details of supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table displays only the supplies on which ITC is available. iii Negative credit, if any, may arise due to amendment in ISD Amendments - Invoices. Such credit shall be net-off in table 4A(4) of FORM GSTR-3B. Table 3 Part A Section III Inward Supplies liable for reverse charge i. This section consist....
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....een 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 4D(2) of FORMGSTR-3B. Table 4 Part A Section III Inward Supplies liable for reverse charge i. This section consists of the details of supplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM GSTR-1/IFF and GSTR-1A. ii. This table provides only the supplies on which ITC is not available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR- 3B for payment of tax. However, credit will not be available on such supplies. iv. Such credit shall be reported as ineligible ITC in Table 4D(2) of FORM GSTR-3B. Table 4 Part B Section I Others i. This section consists details of the credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1/IFF, GSTR-1A and GSTR-5. ii. This table provides only the credit notes on which ITC is not available. iii. Such credit notes shall be net-off from rele....
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....ures "(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)", the brackets, letters, words and figures "(Auto-drafted from GSTR-1, GSTR-1A, GSTR-5 and GSTR-7)" shall be substituted. 35 . In the said rules, with effect from 1st day of August, 2024, in Form GSTR-5,- (i) in serial number 6, in the heading, for the figures, letters and words "Rs. 2.5 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted; (ii) in serial number 7, in the table, in clause (7B), in the heading, for the figures, letters and words "Rs. 2.5 Lakh", the figure, letter and word " Rs. 1 lakh" shall be substituted; (iii) under the heading Instructions,- (a) in serial number 7, in clause (ii), for the figures and letters "Rs. 2,50,000", the figures and letters " Rs. 1,00,000" shall be substituted. (b) in serial number 8, in clause (ii), for the figures, letters and words "Rupees 2.5 lakhs", the figure, letter and word " Rs. 1 lakh" shall be substituted. (c) in serial number 9, for the figures, letters and words "Rs 250000/-", the figure and letter "Rs. 100000/-" shall be substituted. 36. In the said rules, in Form GSTR-6A, for the brackets, letters, words and figures "(Auto-drafted from GST....
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....supplies made Value of supplies returned Net amount liable for TCS Integrated Tax Central Tax State /UT Tax 1 2 3 4 5 6 7 8 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons (b) for serial number 4, the following shall be substituted, namely:- "4. Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN of supplier GSTIN of supplier Details of supplies made which attract TCS Amount of tax collected at source Place of Supply (POS) Gross value of supplies made Value of supply returned Net amount liable for TCS Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons ....
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....plier. Table 14(b) and 14A(b) of FORM GSTR-1 may be referred for filling up these details. (IV) in second column, against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: - 'For FY 2023-24, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.'; (V) in second column, against serial numbers 5H, 5I, 5J and 5K, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (VI) in second column, against serial number 5N, after the letters and word "on reverse charge basis.", the letters, figures and word "and supplies on which e-commerce operators are required to pay taxes under section 9(5)." shall be inserted."; (ii) in paragraph 5, in the Table, in second column, - (a) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20, 2020-21, 2021-22 and 2022-23", the letters, figures and word "FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24" shall respectively b....
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...., - (I) after the words, letters and figures "reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023- 24,", the following entry shall be inserted, namely: - "For FY 2023-24, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2023-24 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2024-25, the details of such ITC reclaimed shall be furnished in the annual return for FY 2024-25."; (II) for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (iv) in paragraph 8, in the Table, in second column, - (a) against serial numbers, - (I) 15A, 15B, 15C and 15D, (II) 15E, 15F and 15G, (III)16A, (IV)16B and (V) 16C; for the figures and word "2021-22 and 2022-23" wherever they occur, the letters, figures and word "2021-22, 2022-23 and 202....
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....ice issued for export of goods S. N o. Type of document (Debit Note/ Credit Note/ supplementary invoice) Debit Note/ Credit Note/ supplementary invoice Date of document Document Declared in GSTR-1 for the month Tax liability paid/ ITC claimed in respect of document declared in GSTR-3B for the month (1) (2) (3) (4) (5) BRC/ foreign inward remittance certificate No. Date of BRC/ foreign inward remittance certificate Whether refund claimed for shipping bill under Rule 96 (Y/N) Details of such shipping Bill No. Date of such shipping bill 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....
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....on iv. Amount involved in appeal is less than the monetary limit fixed for Appeal as per provisions of sub-section (2) of section 112 v. Amount involved in the application is less than the monetary limit fixed for application as per the provisions of sub-section (1) of section 120 vi. Any other reason 7. Declaration (applicable 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) ....
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....sp; 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 ......... Upload Attachment Part C [See....
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....t 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 Rule 96B x. Others (specify) Reference No./ARN Date of issue/filing 48. In the said rules, after FORM GST DRC-03, the following Form shall be inserted, namely:- "FORM GST DRC- 03A [See rules 142(2B)] Application for adjustment of the amount paid through FORM GST ....
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....al < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> 12. UNDERTAKING I hereby undertake that the payment made vide the FORM GST DRC-03 with unique ARN number mentioned at S. No. 6 above, has actually been paid by me as 'payment towards demand' intended to be paid against the demand (with unique ARN number of FORM GST DRC -07, or GST DRC-08 or FORM GST APL-04, as the case may be, mentioned at S. No. 9 above) and has not been used towards any other demand/ payment to be made by me. I also undertake to pay back to the Government the amount so adjusted using this form along with applicable interest, if any of the details declared above are found to be false subsequently. I will also be liable to penal action under Section 122(1)(x) of CGST Act. 13. Verification- I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Date ................. Signature of Authorized Signatory Name Designation / Status ". 49. In the said rules, for FORM GST DRC-04, the fo....