TaxTMI 
TaxTMI 
Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2024
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....les, they shall be deemed to have come into force with effect from 10th July, 2024. 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, in rule 8, in sub-rule (4A), after the first proviso, the following proviso shall be inserted, namely: - "Provided further that every application made 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, let....
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....ut services attributable to a recipient of credit shall be distributed only to that recipient; d. the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input service is attributable 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 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 recipien....
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....istributor credit note, as provided in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason; m. any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions 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 ....
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....b-rule (1), in cause (e), after the words, letters and figures "FORM GSTR-1", the words, letters and figures "and in FORM GSTR-1A, if any," shall be inserted; 10. In the said rules, in rule 48, in sub-rule (3), after the words, letters and figures "FORM GSTR-1", the words, letters and figures "or in FORM GSTR-1A, if any" shall be inserted; 11. 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 follo....
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.... the said amount shall not be taken into consideration while calculating such interest if the said amount is lying in the said ledger from the due date till the date of its debit at the time of filing return.". 16. In the said rules, in rule 88C, in sub-rule (1), 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. 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....
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....h goods subsequent to exports;". 18. In the said rules, after rule 95, the following rule shall be inserted, namely: - "95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department. - (1) Notwithstanding anything contained in rule 95, a Canteen Stores Department under the Ministry of Defence, which is eligible 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 ....
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.... FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 21. In the said rules, for rule (110), the following rule shall be substituted, namely: - "110 Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed in FORM GST APL-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....
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....11, the following rule shall be substituted, namely: - "111 Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be filed in Form GST APL-07, along with the relevant documents, electronically and a provisional acknowledgement shall be issued to the appellant immediately: 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. ....
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....pplication, as the case may be, would be subject to the approval of the Appellate Tribunal and such application for withdrawal of the appeal or application, shall be decided by the Appellate Tribunal within fifteen days of filing of such application: Provided further that any fresh appeal or application, as the case may be, filed by the appellant pursuant to 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 ....
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....id rules, with effect from a date to be notified, after the FORM GST ENR-02, the following Form shall be inserted, namely: - "FORM GST ENR-03 [See rule 138(3)] Application for Enrolment [only for un-registered persons] 1. Name of the State 2. (a) Name as per PAN (b) Trade Name, if any (c) PAN (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 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 af....
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....basis 5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 1 lakh Place or 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 ....
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.... 12 13 14 15 16 9A. Amendment of invoice/Shipping bill details furnished 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] ....
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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....
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....nbsp; 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 Rate Value of supplies made Tax amount Place of supply GSTIN of supplier GSTIN of recipient Doc. no. Doc. Date GSTIN of supplier GSTIN of recipient Doc. no. Doc. Date Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Registered Unregistered 15A (II). Amendment to details of the supplies made through e-commerce ope....
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....023. 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 15 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 18 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 recipients) * Taxpayers may declare additional details of invoices/ documents for the current tax period other than those already declared in FORM GSTR-1. 7 * Taxpayers may declare additional details of invoices/ documents for the current t....
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....tters 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 "FORM GSTR-1", the figures, letters and words "FORM GSTR. 1/1A" shall be substituted; (B) against serial number 4, in second column, 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; (C) against serial number 5, in second column, - (I) in serial number (i), for ....
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.... (Amendment) III Inward Supplies liable for reverse charge 3.1(d) 4(A)(3) 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) B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) IV Import of Goods Net input tax credit may be availed under Table 4(A)(1) of FORM GSTR-3B. Details IMPG - Import of goods from overseas IMPG (Amendment) IMGSEZ - Import of goods from SEZ IMGSEZ (Amendment) Part B ITC Available - Credit Notes should be net-off against relevant available headings in GSTR-3B ....
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....nbsp; 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 I 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 (Reverse charge) (Amendment) 4(A) (3) ISD - Credit notes 4(A) (4) ISD - Credit notes 4(A) (Amendment) (4) 5. ITC Reversal Summary (Rule 37A) (Amount in Rs. in all sections) S.....
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....axpayers 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 6 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 available under the "View Advisory" tab on the online portal. 4. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers. 5. It may be noted that reverse charge credit on import ....
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....d 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 ECOs in their FORM GSTR-1/IFF, GSTR-1A and GSTR-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 consists of the details of supplies on which tax is to be paid on reverse charge basis, which have been declared and filed by your suppliers in their FORM GSTR-1/IFF and....
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....vailable. 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 FORMGSTR-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 relevant ITC available tables [Table 4A(3,4,5)] of FORMGSTR-3B. Table 5 Part A Section I ITC Reversal on account of Rule 37A i. This t....
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....etters, words and figures "(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, f....
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.... the 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 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 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 4A. Supplies made to registered persons 4....
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....d, namely: - 5C1 Aggregate values of supplies (net of amendments) made by suppliers through e- commerce operators on which e-commerce operators are liable to pay taxes under section 9(5) is required to be reported here by supplier. 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, 51, 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."; ....
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.... previous financial year but reversed in returns filed for the months of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; 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; c. against serial number 13, - (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....
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....invoice Paid in FORM GSTR-3B return period Total additional IGST paid Interest paid on IGST a mount BRC/FIRC No. Date Additional remittance amount (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) Statement 9B [rule 89(2)(bc)] Refund Type: Details of debit/ credit notes/ supplementary invoice issued for export of goods S.No. 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 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 1 ....
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...."[See Rules 108(3), 109(2), 110(1) and 111(1)]". 44. In the said rules, after FORM GST APL-05, the following Form shall be inserted, namely: "FORM GST APL-05/07 W [See rule 113A] Application for Withdrawal of Appeal /Application filed before the Appellate Tribunal 1. GSTIN: 2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 112) 3. Name and designation of the appellant (in case appeal is filed under sub-section (3) of section 112): 4. Order No.& Date: 5. ARN of the Appeal & Date: 6. Reasons for Withdrawal: i. Acceptance of order of the First Appellate Authority. ii. Acceptance of order of an Appellate Tribunal/ Court on similar subject matter iii. Need to file appeal/application again after rectification of mistakes/omission in the filed appeal/application 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 ....
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....Address................. Upload Attachment Part B Reply to the communication for payment before issue of Show Cause Notice [See Rule 142 (2A)] Reference No. of Intimation: 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 Rule 142(2A)] Reference No. of Intimation: Date: To GSTIN..................... Name................ Address................ Acceptance of submission and/or payment made in reply to intimation made in Part-A of FORM GST DR....
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.... 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 DRC-03 against the order of demand 1. GSTIN 2. Legal name < Auto> 3. Trade name, if any < Auto> &nbs....