TaxTMI 
TaxTMI 
Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2024.
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....le 8, with effect from the 26th day of December, 2022 :- (i) for sub- rule (4A), the following sub-rule shall be substituted, namely :- "(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. Provided 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 opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and 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, al....
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.... (b) after the words "amount of such guarantee offered", the words "per annum" shall be inserted. (ii) after sub-rule (2), the following proviso shall be inserted, namely,- "Provided that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the value of said supply of services.". 7. In the said rules, in rule 36, in sub-rule (4), in clause (a), 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, in rule 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. 9. 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 ....
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....of section 17 or otherwise) and the amount of eligible input tax credit; (h) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d) and (e); (i) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient; (j) the input tax credit on account of central tax and State tax or Union territory tax shall- (i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax 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....
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.... (iv) in sub-rule (3), for the words and brackets "clause (h)", the words and brackets "clause (I)" shall be substituted; (v) after sub-rule (3), the following explanation shall be inserted, namely: - "Explanation. - For the purpose of this rule, - (i) the term "relevant period" shall be- (a) if the recipients of credit have turnover in their States or Union territories in the financial year preceding the year during which credit is to be distributed, the said financial year; or (b) if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details of such turnover of 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 t....
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....ub-rule (1), after the words, letters and figures "FORM GSTR-1", the words, letters and figures "or FORM GSTR-1A" shall be inserted; (ii) in sub-rule (7), after clause (ii), the following clause shall be inserted, namely: - "(iia) the additional details or amendments in details of outward supplies furnished by his supplier in FORM GSTR-1A filed between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous tax period to the due date of furnishing of FORM GSTR-1 for the current tax period;". 14. In the said rules, in rule 62, after sub-rule (1), the following proviso shall be inserted, namely: - "Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be required to be furnished by the registered person till the thirtieth day of June following the end of such financial year.". 15. 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. 16. In the said rules, in rule 88B, after sub-rule (1), the following proviso shall be inserted, namely: - "Provide....
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....nvoices or debit notes issued subsequent to the upward revision in prices along with copy of such supplementary invoices or debit notes, the details of payment of additional amount of integrated tax, in respect of which such refund is claimed, along with proof of payment of such additional amount of integrated tax and interest paid thereon, the number and date of foreign inward remittance certificate issued by Authorised Dealer-I Bank in respect of additional foreign exchange remittance received in respect of upward revision in price of exports along with copy of such foreign inward remittance certificate, along with a certificate issued by a practicing chartered accountant or a cost accountant to the effect that the said additional foreign exchange remittance is on account of such upward revision in price of the goods subsequent to exports and copy of contract or other documents, as 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 i....
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....roviso shall be inserted, namely: - "Provided that the exporter of goods may file an application electronically in FORM GST RFD-01 through the common portal for refund of additional integrated tax paid on account of upward revision in price of goods subsequent to export of such goods, and on which the amount of integrated tax paid at the time of export of such goods has already been refunded in accordance with provisions of sub-rule (3) of this rule, and such application shall be dealt with in accordance with the provisions of rule 89."; (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, in rule 96A,- (i) in sub-rule (1), for clause (b), the following shall be substituted, namely :- "(b) fifteen days after the expiry of one year, or the period as allowed under the Foreign Exchange 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 al....
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....val of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-05, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal. Explanation .- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. (5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty 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 d....
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....ppeal: Provided further that where the said self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-07, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal. Explanation 1 .- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. Explanation 2 .- For the purposes of rule 110 and 111, 'Registrar' shall mean a Registrar appointed by the Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar. ". 24. In the said rules, after rule 113, the following rule shall be inserted, namely: - "113A Withdrawal of Appeal or Application filed before the Appellate Tribunal :- The appellant may, at any time before the issuance of the order under sub-section (1) of section 113, in respect of any appeal filed in FORM GST APL-05 or any application filed in FORM GST APL-....
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....-rule (2A), the following sub-rule shall be inserted, namely :- "(2B) Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT -01 against the debit entry created for the said demand, the said person may file an application in FORM GST DRC-03A electronically on the common portal, and the amount so paid and intimated through FORM GST DRC-03 shall be credited in Electronic Liability Register in FORM GST PMT -01 against the debit entry created for the said demand, as if the said payment was made towards the said demand on the date of such intimation made through FORM GST DRC-03: Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3) concluding the proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application in FORM GST DRC-03A cannot be file....
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....serial number 3, for the figures, letters and words "Rs. 2.50 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted. 30. In the said rules, after FORM GSTR-1, the following Form shall be inserted, namely: "FORM GSTR-1A [See proviso to rule 59(1)] Amendment of outward supplies of goods or services for current tax period [Financial Year] [Tax Period] 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) ARN < Auto > (b) Date of ARN < Auto > 4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 (Amount in Rs. for all Tables) GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 ....
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....ward supplies [including supplies made through e-commerce operator attracting TCS] 7B. Inter-State Supplies where invoice value is upto Rs 1 Lakh [Rate wise]-Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State) 8. Nil rated, exempted and non-GST outward supplies Description Nil Rated Supplies Exempted (Other than Nil rated/non- GST supply) Non-GST supplies 1 2 3 4 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in FORM- GSTR-1 for the current tax period in Table 4, 5 and 6 [including debit and credit note....
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....ed (tax amount to be added to output tax liability) 11A (1). Intra-State supplies(Rate Wise) 11A (2). Inter-State Supplies(Rate Wise) 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies(Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for current tax period [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 11A(1) 11A(2) 11B(1) 11B(2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total Quantity Rate of Tax Total Taxab....
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....tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply Original details Revised details Net value of supplies Tax amount Month / Quarter GSTIN of e-commerce operator GSTIN of e-commerce operator Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 (a) Supplies on which e-commerce operator is liable to collect tax u/s 52 (b) Supplies on which e-commerce operator is liable to pay tax u/s 9(5) 15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] Type of supplier Type of recipient GSTIN of supplier GSTIN of recipient Document no. Document date Rate Value of supplies made Tax amount Place of supply Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 Registered Registered ....
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....riod 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 shall be made available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-1 and IFF of Month M1 and M2 (if filed). 4. Amendment of a document which is related to change of Recipient's GSTIN shall not be allowed in GSTR-1A. ....
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....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, 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.". 31. In the said rules, in FORM GSTR-2A,- (i) for the brackets, letters, words and figures "(From GSTR1, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)", the brackets, letters, words and figures "(From GSTR1....
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.... :- "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....
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....A)(3) B2B - Credit notes (Reverse charge) (Amendment) 3.1(d) 4(A)(3) ISD - Credit notes 4(A)(4) ISD - Credit notes (Amendment) 4(A)(4) 4. ITC Not Available Summary (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 not be availed under FORM GSTR-3B Part A ITC Not Available I All other ITC - Supplies from registered persons other than reverse charge 4(D)(2) Such credit shall not be taken and has to be reported in table 4(D)(2) of FORM GSTR-3B. Details B2B - Invoices B2B - Debit notes ECO - Documents B2B - Invoices (Amendment) B2B -....
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....p; 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 - Import of goods from SEZ f. ECO - E-Commerce Operator 2. Important Advisory: a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers or by ECOs in their respective FORMS GSTR-1/IFF, 1A, 5 and 6. It is a static statement and will be made available once a month. The documents filed by the Supplier in any FORMS GSTR-1/IFF, 5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case of additional details, they may refer to their respective FORM GSTR-2A (....
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....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 such invoice or debit note has been availed and corresponding FORM GSTR-3B has not been furnished by the supplier. Credit auto populated in this table shall be reversed in FORM GSTR-3B but should be reported as ITC reversed in Table 4(B)(2) of FORM GSTR-3B. Table 5 shall be made available only in FORM GSTR 2B of the September of the next financial year (made available in October). 9. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Taxpayers shall ensure that a. No credit shall be taken twice for any document u....
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....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 ICEGATE. Table 3 Part B Section I Others i. This section consists of the details of 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. These credit notes shall be net-off from relevant ITC available Tables [Table 4A(3,4,5)] of FORM GSTR-3B. Liability against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d)of FORM GSTR-3B. ITC Not Available Summary Table 4 Part A Section I All other ITC - Supplies from registered persons other than reverse c....
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.... (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 < Auto > < Auto > < Auto > &....
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....aid to deductee liable for TDS Amount of tax deducted at source No. Date Value Integrated tax Central tax State/UT tax 1 2 3 4 5 6 7 8 "; (ii) for Table 4, the following Table shall 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 followi....
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....ed, namely: - "G1 Supplies on which e-commerce operator is required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report] ; " (II) against serial number H, -for the letters and word "Sub-total (A to G above)", the letters, figures and word "Sub-total (A to G1 above)" shall be substituted."; (b) in Sl no 5, (I) after the entry relating to serial number C, the following serial number and entry relating thereto shall be inserted, namely: - "C1 Supplies on which tax is to be paid by e-commerce operators as per section 9(5) [Supplier to report] "; (II) against serial number N, for the letter, figures and words "Total Turnover (including advances) (4N + 5M - 4G above)", the letters, figures and word "Total Turnover (including advances) (4N + 5M - 4G - 4G1 above)" shall be substituted."; (B) under the heading Instructions, - (i) in paragraph 4, - (a) after the word, letters and figures "or FY 2022-23", the word, letters and figures "or FY 2023-24" shall be inserted; (b) in the Table - ....
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.... (c) against serial number 8A, - (I) after the words "received from SEZs", the words "and supplies received from E-commerce operators" shall be inserted, (II) after the words "corresponding suppliers", the words "including e-commerce operators" shall be inserted and (III) the following entry shall be inserted at the end, namely: - "However, for FY 2023-24 onwards, the total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM GSTR-2B shall be auto-populated in this table." (iii) in paragraph 7, - (a) after the words and figures "filed upto 30th November, 2023.", the following entry shall be inserted, namely: - "For FY 2023-24, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2024 to October, 2024 filed upto 30th November, 2024."; (b) in the Table, in second column, - (I) against serial numbers 10 & 11, the following entry shall be i....
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....bstituted."; (b) against serial number 17 & 18, (I) for the figures and word "2021-22 and 2022-23", the letters, figures and word "2021-22, 2022-23 and 2023-24" shall be substituted."; (II) after the figures, letters and words "FORM GSTR-1", the figures, letters and words "as amended by FORM GSTR-1A, if any" shall be inserted. 41. In the said rules, in FORM GSTR-9C,- (i) under the heading Instructions, - (a) in paragraph 4, in the Table, in second column, for the figures and word,- i. "2021-22 and 2022-23", wherever they occur, the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted, and ii. "2020-21 and 2021-22", wherever they occur, the figures and word "2020-21, 2021-22, 2022-23 and 2023-24" shall be substituted; (b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted. 42. In the said rules, in FORM RFD-01,- (i) under the heading Instructions, in paragraph 10, for the figures, letters and words "GSTR-1 and GSTR-2", the figures, letters ....
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....D/MM/YY > To < DD/MM/YY > 5. Amount of Refund Claim :< INR > < In words > 6. Details of inward supplies of goods received: GSTIN of the Supplier Type of the Document Invoice details / Debit Notes / Credit Notes Rate Taxable Value Amount of Tax Invoices/Credit Notes/Debit notes No. Date Value Integrated Tax Central Tax State Tax 1 2 3 4 5 6 7 8 9 10 7. Total refund applied for: Central Tax State/UT Tax Integrated Tax Total < Total > < Total > < Total > < Total > 8. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder e. Address of Bank Branch f. IFSC g. MICR 9. Attachment of the documents along with the refund application: 10. Verification I _________ as an authorised representative of << Name of Canteen Stores Department >> hereby solemnly affirm and declare that the information given herein above is true and correct to the....
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.... namely :- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A), (2A)] Date: No.: Case ID No. To GSTIN................................. Name................................. Address.............................. Case Proceeding Reference No.................................- Intimation of liability under section 73(5)/section 74(5) Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below: Act Period Tax Interest Penalty Total CGST Act SGST/UTGST Act IGST Act Cess Total The grounds and quantification are attached / given below: You are her....
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....y 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 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"; 47. 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....
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....nt 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 > 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 > <....