TaxTMI 
TaxTMI 
Tripura State Goods and Services Tax (Amendment) Rules, 2024.
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....ed 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, 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), i....
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.... 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 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 - C1= (t1 /T) x C ....
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....ubject 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 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....
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.... 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 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-....
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....ds 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 (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 con....
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....which is eligible to claim the refund of fifty per cent. of the applicable central tax paid by it on ail 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....
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....T 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 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, indicat....
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....ediately: 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 provision....
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....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 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 an....
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....licable (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: Enrol....
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....to un-registered persons where the invoice value is more than Rs 1 lakh Place of Supply (State/UT) Invoice details Rate Taxable Value Amount No. Date Value Integra ted 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 ....
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....sp; 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) 11. Consolidated Statement of Advances Received/A....
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....voice 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 at S no. 9 to 11) 14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply GSTIN of e-commerce operator Net value of supplies Tax amount Integrated tax Central tax State / UT tax Cess 1 ....
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....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 Integrate 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 operators on which e- commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients] Type of supplier Original details Revised details Rate Value of suppliers made Tax amount Place of supply GSTIN of supplier Tax period GSTIN of supplier Integrate tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 Registered &nb....
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....wo 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 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 tax period other than those already declared in FORM GSTR-1. • In case a POS with any combination of rate has already been declared in FORM GSTR-1, then a new rate cannot be added through Table 7 and the taxpayer will have to use amendment facility in Table 10 for the same. 8, • Taxpayers may declare additional details of Nil rated, Exempted and Non-GST supplies for the current tax period other than those already declared in FORM GSTR-1. 9A a....
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...., - (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 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 (v),- (1) for the figures, letters and words "FORM GSTR-1/5", the figures, letters and words "FORM GSTR-1/ 1A and 5" shall be substituted; (2) for the figures, letters and words "filing of FORM GSTR-1", the figur....
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....of FORM GSTR-3B on payment of tax. Details B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) IV Import of Goods 4(A)(1) 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 B in GSTR-3B I Others 4(A) Credit Notes shall be net-off against relevant ITC available tables [Table 4A(3,4,5)] . Liability against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d). Details B2B - Credit notes 4(A)(5) &....
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.... 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 4(A)( 3) (Reverse charge) B2B - Credit notes (Reverse charge) (Amendment) 4(A)( 3) ISD - Credit notes 4(A)( 4) ISD - Credit notes (Amendment) 4(A)( 4) 5. ITC Reversal Summary (Rule 37A) (Amount in Rs. in all sections) S.no. Heading GSTR-3B Table Integrated Tax (Rs.) Central Tax (Rs.) State/ UT tax (Rs.) Cess (Rs.) Advisory Credit which may be reversed under FORM GSTR-3B Part A ITC Reversed - Others I Details ITC Reversal on account of Rule 37A 4(B)( 2) Such credit shall be reversed and has to be reported in table 4(B)(2) of FORM GSTR-3B. B2B - Invoices ....
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....mple, 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 of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B. 6. Table 3 captures the summary of ITC available as on the date of generation of GSTR-2B. It is divided into following two parts: A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B. B. Part B captures the summary of credit that shall be net-off from relevant table of FORM GSTR- 3B. 7. T....
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....art 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 GSTR- 1A. ii. This table provides only the supplies on which ITC is available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax. iv. Negative credit, if any, may arise due to amendment in B2B - Invoices (Reverse Charge) and B2B - Debit notes (Reverse Charge). Such credit shall be net-off in Table 4(A)(3) of FORM GSTR-3B. Table 3 Part A Section IV Import of Goods i. This section provides the det....
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.... 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 relevant ITC available tables [Table 4A(3,4,5)] of FORM GSTR-3B Table 5 Part A Section I ITC Reversal on account of Rule 37A i. This table shall be made available only in FORM GSTR 2B of the September (made available in October). ii. The table shall contain details of Input Tax Credit required to be reversed in respect of invoices or debit notes of previous financial year as per Rule 37A. iii. Credit auto populated in this table shall be reversed in FORM GSTR-3B and is to be reported in Table 4(B)(2) of FORM GSTR-3B.". 32. In the said rules, with effect from date to be notified, in FORM GSTR-3B, - (a) For Table 6.1, the following Table sha....
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.... 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 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. 37. In the said rules, with effect from a date to be notified, in Form GSTR-7,- (i) for Table 3, the following Table shall be substituted, namely ;- GSTIN of deductee Invoice/ document details Amount paid to deductee liable for TD....
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....red 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 "., 39. In the said rules, in FORM GSTR-9, - (A) in the Table, - (i) in Pt. II, - (a) in SI no 4, (I) after the entry relating to serial number G, the following serial number and entry relating thereto shall be inserted, namely: - "G1....
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....tered 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."; (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 be substituted; (b) against serial numbers 7A, 7B, 7C, 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; ....
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....ls 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 2023-24" shall....
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....sp; 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) (2) (3) (4) (5) (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 ....
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....te 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 120 vi. Any other reason 7. Declaration (applicable in case appeal is filed under sub-section (1) of section 112): I/We < Taxpayer Name > 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..............................
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....e 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 DRC- 01A This has reference to the communication issued in Part-A of FORM GST DRC-01A vide reference no. -------- dated ------- the payment made through FORM GST DRC-03 vide reference no. -------- dated --------.The said payment made by you has been found satisfactory and hence accepted. OR This has reference to the reply furnished vide reference no. dated in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. -------- dated-------- along with the payment made through FORM GST DRC-03 vide reference no. -------- dated-------- The said submission and the payment made by you has been found satisfactory and hence accepted. OR This has reference to the reply furnished vi....
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.... (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 > 4. ARN of DRC-03A < Auto > 5. Date of filing DRC-03A < Auto > 6. ARN of the DRC-03 through which payment made 7. Date of filing of DRC-03 < Auto > 8. Amount paid through DRC-03 < Auto > (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 > < Auto > < Auto > < Auto > < Auto > < ....