TaxTMI 
TaxTMI 
Gujarat Goods and Services Tax (Amendment) Rules, 2024.
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....rder that it may be filed as a Separate Compilation. PART IV-B Rules and Orders (Other than those published in Parts I, I-A, and I-L) made by the Government of Gujarat under the Gujarat Acts FINANCE DEPARTMENT NOTIFICATION No. 12/2024-State Tax Sachivalaya, Gandhinagar, 24th July, 2024 GUJARAT GOODS AND SERVICES TAX ACT, 2017 No.(GHN-29)/GSTR-2024/S.164(87)/GST Cell :- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Gujarat Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Gujarat Goods and Services Tax (Amendment) Rules, 2024. (2) Save as otherwise provided in these rules, they shall deemed to have come into force with effect from 10th day of July, 2024. 2. In the Gujarat 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, namel....
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.... 37A, 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. 8. In the said rules, with effect from a date to be notified, in rule 39, - (i) for sub-rule (1), the following sub-rule shall be substituted, namely: - "(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely: - (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input 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 ....
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.... and State tax or Union territory tax respectively; (ii) in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of Central tax and State tax or Union territory tax that qualifies for distribution to such recipient as referred to in clause (d) and (e); (k) the Input Service Distributor shall issue an Input Service Distributor invoice, as provided in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit; (l) the Input Service Distributor shall issue an Input Service Distributor 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 calculat....
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....f all the recipients are available, previous to the month during which credit is to be distributed; (ii) the expression "recipient of credit" means the supplier of goods or services or both having the same Permanent Account Number as that of the Input Service Distributor; (iii) the term "turnover", in relation to any registered person engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entries 84 and 92A of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule.". 9. In the said rules, in rule 40, in sub-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....
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.....". 14. In the said rules, in rule 78, after the words, letters and figures "supplier in FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 15. In the said rules, in rule 88B, after sub-rule (1), the following proviso shall be inserted, namely: - "Provided that where any amount has been credited in the Electronic Cash Ledger as per provisions of sub-section (1) of section 49 on or before the due date of filing the said return, but is debited from the said ledger for payment of tax while filing the said return after the due date, 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 acc....
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....s applicable, indicating requirement for the revision in price of exported goods and the price revision thereof, in a case where the refund is on account of upward revision in price of such goods subsequent to exports; (bc) a reconciliation statement, reconciling the value of supplies declared in supplementary invoices, debit notes or credit notes issued along with relevant details of Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank, in a case where the refund is on account of upward revision in price of such 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 state 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 ....
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....hange Management Act, 1999 (42 of 1999) including any extension of such period as permitted by the Reserve Bank of India, whichever is later, from the date of issue of the invoice for export, or such further period as may be allowed by the Commissioner, if the payment of such services is not received by the exporter in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India."; (ii) in sub-rule (2), after the words, letters and figures "contained in 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,....
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....wenty five thousand rupees and a minimum of five thousand rupees: Provided that the fees for filing of an appeal in respect of an order not involving any demand of tax, interest, fine, fee or penalty shall be five thousand rupees. (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.". [ PART IV-B 22. In the said rules, for rule 111, 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....
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....ection 113, in respect of any appeal filed in FORM GST APL-05 or any application filed in FORM GST APL-07, file an application for withdrawal of the said appeal or the application, as the case may be, by filing an application in FORM GST APL-05/07W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal or the application, 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....
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....nt in FORM GST DRC-03, an application in FORM GST DRC-03A cannot be filed by the said person in respect of the said payment.". 26. In the said rules, in rule 163, in sub-rule (1), in clause (c), 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. 27. In the said 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 [ PART IV-B 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 auth....
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....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 Tax- able value Amt Rate Tax- able Value Amt Rate Tax- able 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 6C. Deemed exports 7. Taxable 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 ra....
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....upplies (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 11A 11A 11B 11B furnished in S. No.(select) (1) (2) (1) (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 Tax Cess 1 2 3 4 5 6 7 8 9 10 11 13. Documents issued during the tax period Sr. No. Nature of document Sr. No. Total number Cancelled Net issued From To 1 2 3 4 5 6 7 1 Invoices for outward supply 2 Invoices for inward supply from unregistered person 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 8 Refund voucher 9 Delivery Challan for job work 10 Delivery Challan for supply on approval 11 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way of supply (excluding 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 t....
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....10 11 Registered Unregistered PART IV-B ] GUJARAT GOVERNMENT GAZETTE, EX., 24-07-2024 Instructions for filing of GSTR-1A: 1. It is an additional facility provided to add any particulars of current tax period missed out in reporting in FORM GSTR-1 of current tax period or amend any particulars already declared FORM GSTR-1 of current tax period (including those declared in IFF, for the first and second months of a quarter, if any, for quarterly taxpayers). The form is an optional form without levy of late fees. 2. The form will be available on the portal after due date of filing of FORM GSTR -1 or the actual date of filing of FORM GSTR -1, whichever is later, till filing of corresponding FORM GSTR-3B of the same tax period. Similarly, for quarterly taxpayers, the FORM GSTR-1A shall be opened quarterly after filing of the FORM GSTR-1 (Quarterly) or the due date of filing of FORM GSTR -1 ( Quaterly), whichever is later, till filing 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 ....
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.... tax period. 12 · HSN details as per additional/amendments details reported in FORM GSTR 1A shall be declared here. In case of any downward amendment, entry can be made with the minus sign for the differential part. 11A(1) & 11A(2), 11B(1) & 11B(2) · Taxpayers may declare details of advances received or adjusted 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, [ PART IV-B then a new rate cannot be added through these tables and the taxpayer will have to use amendment Table 11(II) as the case may be. 14 · Taxpayers may declare additional details of supplies made through e-commerce operator for the current tax period 15 · ECO Taxpayers may declare additional details of supplies for unregistered recipients (rate wise) for the current tax period other than those already declared in FORM GSTR-1. 10, 11(II), 14A, 15A(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, GST....
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.... 24-07-2024 185-17 31. In the said rules, for FORM GSTR-2B, the following form shall be substituted, namely :- "FORM GSTR-2B [See rule 60(7)] Auto-drafted ITC Statement (From FORM GSTR-1/IFF including E-Commerce supplies, GSTR-1A, GSTR-5, GSTR-6 and Import data received from ICEGATE) Financial Year Month 1. GSTIN 2(a). Legal name of the registered person 2(b). Trade name, if any 2(c). Date of generation 3. ITC Available Summary (Amount in Rs. for all tables) S. No. Heading GSTR-3B table Integrated Tax (Rs.) Central Tax (Rs.) State/UT tax (Rs.) Cess (Rs.) Advisory Credit which may be availed under FORM GSTR-3B Part A ITC Available - Credit may be claimed in relevant headings in GSTR-3B I All other ITC - Supplies from registered persons other than reverse charge 4(A)(5) Net input tax credit may be availed under Table 4(A) (5) of FORM GSTR - 3B. Details B2B - Invoices B2B - Debit notes ECO - Documents B2B - Invoices (Amendment) B2B - Debit notes (Amendment) ECO - Documents (Amendment) II 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 ISD - Invoices ....
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.... 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 net-off against ITC available [Table 4A(3,4,5)]. should be relevant tables 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 (Amendment) 4(A)(4) [ PART IV-B 5. ITC Reversal Summary (Rule 37A) (Amount in Rs. in all sections) S.No. Heading GSTR -3B Table Integr ated Tax (Rs.) Centr al Tax (Rs.) State (Rs.) Cess (Rs.) Advisory Credit which may be reversed under FORM GSTR-3B Part A ITC Reversed - Others I 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. Details B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Instructions: 1. Terms Used :- a. ITC - Input tax credit b. B2B - Business to Business c. ISD - Input service distributor d. IMPG - Import of goods e. IMPGSEZ - Impor....
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.... 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. Table 4 captures the summary of ITC not available as on the date of generation of GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B but to be reported as ineligible ITC in Table 4(D)(2) of FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to net-off credit on receipt of credit notes continues for such supplies. 8. Table 5 captures the summary of ITC to be reversed under Rule 37A on or before 30th November following the end of financial year in which the ITC in respect of....
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.... filed by your suppliers in their FORM GSTR-1/IFF and GSTR-1A. Inward Supplies liable for reverse charge 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 details of IGST paid by you on import of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. These details are updated on near real time basis from the ICEGATE system. ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which GSTR-2B is being generated for. iii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. iv. The table also provides if the Bill of entry was amended. v. Information is provided in the tables based on data received from ICE....
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....FORM GSTR-3B. Table 5 Part A Section I i. This table shall be made available only in FORM GSTR 2B of the September (made available in October). ITC Reversal on account of Rule 37A 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 shall be substituted; Description Tax payable Adjustment of negative liability of previous tax period Net Tax Payable (2-3) Tax paid through ITC Tax paid in cash Interest paid in cash Late fee paid in cash Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 (A) Other than (i) reverse charge and (ii) supplies made u/s 9(5) Integrated tax <Auto> <Auto> <Auto> Central tax <Auto> <Auto> <Auto> State/ UT tax <Auto> <Auto> <Auto> Cess <Auto> <Auto> <Auto> (B) Reverse charge and supplies made u/s 9(5) Integrated tax <Auto> <Auto> <Auto> - Central tax <Au....
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....be substituted, namely ;- Original details Revised details Month GSTIN of deductee Invoice/ document details Amount paid to deductee liable for TDS GSTIN of deductee Invoice/ document details Amount paid to deductee liable for TDS Amount of tax deducted at source No. Date value No. Date value Integrated tax Central tax State/ UT tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 ". , (iii) in Instructions ;- (a) for instruction at serial number 2, the following instruction shall be substituted, namely :- "2. Table 3 to capture invoice/ document wise details of tax deducted."; (b) after instruction at serial number 4, the following instruction shallbe inserted, namely :- "5. The amount liable for TDS in column 5 of Table 3 and column 6 and column 11 of Table 4, shall be the amount excluding the Central tax, State tax/ Union territory tax, Integrated tax and cess, indicated in the invoice.". 38. In the said rules, in FORM GSTR-8, - (i) under the heading Instructions, in paragraph 7, for the letters, words and figures "GSTR-1", the letters, words and figures "(GSTR-1 or GSTR-1A)" shall be substituted; (ii) in FORM GSTR-8, with effect from a date to be not....
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....rted; (d) in the Table - (I) after the figures, letters and words "FORM GSTR-1" wherever they occur, the figures, letters and words "as amended by FORM GSTR-1A, if any" shall be inserted; (II) after the entry relating to serial number 4G, the following serial number and entry relating thereto shall be inserted, namely: - 4G1 Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the e-commerce operators under section 9(5) is to be reported by e- commerce operator. Table 15 and 15A of FORM GSTR-1 may be referred for filling up these details. (III) after the entry relating to serial number 5C, the following serial number and entry relating thereto shall be inserted, 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 register....
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....mendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here."; (II) against serial number 12, - i. after the words, letters, figures and brackets "upto 30th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.", the following entry shall be inserted, namely: - "For FY 2023-24, aggregate value of reversal of ITC which was availed in the 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....
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.... tax paid on upward revision in price of goods subsequent to export Export Invoice Shipping Bill Export remittance details Refund details Post export price increase supplementary invoices/ debit note & IGST payment details Additional export remittance details No. Date Total value of Invoice Port of export Code No. Date BRC/ FIRC No. Date Remittance amount Amount Date of sanction No. Date Total value of supplementary invoice Paid in FORM GSTR 3B return period Total additional IGST paid Interest paid on IGST amount 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) PART IV-B ] 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 certifica....
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....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 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 Name of Applicant /Applicant Officer Designation/ S....
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.... 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 PART IV-B ] 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 The said reply has been found satisfactory and hence accepted. Signature Name Designation Jurisdiction Address Upload Attachment "; 46. In the said rules, in FORM GST DRC-01B,- (i) in Part A, in serial number 1, - (a) after the words, letters and figures "furnished by you in FORM GSTR-1", the words, letters and figures "as amended in FORM GSTR-1A, if any," shall be inserted; (b) in the table, for the figur....
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....uto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> Total < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> 9. Reference no. of the order of demand against which payment was intended to be made (including rectification / appeal order) 10. Date of issue of the order <Auto> 11. Amount of demand <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> Total < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> PART IV-B ] 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. 12. I als....