TaxTMI 
TaxTMI 
Delhi Goods and Services Tax (Amendment) Rules, 2024.
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....ELHI FINANCE (EXPENDITURE-I) DEPARTMENT DELHI SACHIVALAYA, 1.P. ESTATE: NEW DELHI-110002 Notification No. 12/2024-State Tax Dated: 30/09/2025 No. F.3 ( 3/ V/Fin.(Exp-)/2025-26/DS-I/ 966 -In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017,namely: - 1. Short title and commencement, -(1) These rules may be called the Delhi Goods and Services Tax (Amendment) Rules, 2024. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the soid rules), with effect from a date to be notified, in rule 8, In sub-rule (4A), after the first proviso, the following proviso shall be inserted, namely: - "Provided further that every application made under sub-rule (4) by a person other than a person notified under sub-section (60) of section 25, who has not opted for authenticati....
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.... 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; (e) the credit of tax paid on input services attributuble to a recipient of credit shall be distributed only io 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 mite on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which are operational in the current year, during the said ....
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....ributed 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; (1) 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 calculated in the manner provided in dause (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 c....
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....ervice 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 S1 and 54 of List Il of the said Schedule.". 9. In the sald 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-14, if any" shall be inserted: 11. In the said rules, in rule 59, - (1) 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-38 for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or service....
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....se 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 retum after the due date, the sald 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 til the date of its debit at the time of filing return.". 16. In the said rules, in rule 88℃, in sub-rule (1), after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 17. In the said rules, in rule 89, - (i) after sub-rule (1A), the following sub-rule shall be inserted, namely: - "(1B) Any person, claiming refund of additional integrated tax paid on account of upward revision in price of the goods subsequent to exports, and on which the refund of integrated tax paid at the time of export of such goods has already been sanctioned as per rule 96, may file an application for such refund of additional integrated tax paid....
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....es 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-| 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 central tax paid by it on all Inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the Canteen Stores Department of 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....
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....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, 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 file....
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....ellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.". 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 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 gen....
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.... 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 unregistered person opting to generate e-way bil 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 enrolm....
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....ed. 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 (i) Unregistered recipient af goods (iii] Both (1) & [I) 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 USDAl 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 th....
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....value Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports 68. 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 Cass 1 2 3 4 5 6 7A. Intra-State supplies Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7B. Inter-State Supplies where Invoice value is upto Rs 1 Lakh [Rate wise]-Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] Place of Supply (Name of State] 8. Nil rated, exempted and non-GST outward supplies Description Nil Rated Supplies Exempted [Other than Nil rated/non- GST supply) Non-GST supplies 1 2 3 4 8A. Inter-State supplies to registered persons 88. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 80. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in FORM- GSTR-1 for the current tax periods in Table 4,....
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....t Integr ated Tax Centra I 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 5r. 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 tas u/s 9(5) [Supplier to report] Nature of supply GSTIN cÊ e-commerce operator Net value of supplies Tax amount Integrated 18K Central tax State / UT tax Cess 1 2 3 4 5 6 7 [a) Supplies on which e- commerce operator is liable to colect tax w/s 52 [b] Supplies on which e- commerce operator is liable to pay tax u/s 9(5) 14A. Amendment to details of the supplies made through e-commerce operat....
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.... 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 -I 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-I shall be made available in FORM GSTR-3B. In case of taxpayers opting for filing of quarterly retums the same shall be made available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-I and IFF of Month Mi and M2 (if filed). 4. Amendment of a document which is related to change of Recipient's GSTIN shall not be allowed in GSTR-1A 5. In addition to the GSTR-2B already generated, GSTR-2B shall also consist of all ....
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....rrent 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(IE) 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|1], 14A, 15A(1), 15A(11] · Taxpayers may amend details already declared in FORM GSTR- 1 of the current period.", 30. In the said rules, in FORM GSTR-2A- ii] for the brackets, letters, words and figures "[From GSTRI, 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, 14, GSTRS, GSTA-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers!" shall be substituted; [ii] in Part A, - (a) for the figures, letters and words "GS....
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....ration 3. ITC Available Summary [Amount in " for al tables) Integrated Tax () S.No. Heading GSTR-3B table Integrated Tax (3) Central Tax (*) State/UT tax (*) Cess (3) 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)(S) Net input tax credit may be availed under Table 4(A)(S) of FORM GSTR-3B. Detall S B2B - Invoices 828 - Debit notes ECO - Documents B2B - Invoices (Amendment) B28 . Debit notes |Amendment| 11 ECO . Documents (Amendment| Inward Supplies from ISD 4[A](4) Net input tax credit may be avalled under Table 4|A)[4] of FORM GSTR-38. S.No. Heading GSTR-38 table Integrated Tax (*) Central Tax (%) State/UT tax (%) Cess (*) Advisory Detail 5 ISD- Invoices ISD - Invoices (Amendment) ##1 Inward Supplies fable for reverse charge 3.1[d] 4(A)(3) These supplies shall be declared in Table 3.1[d) of FORM GSTR-38 For payment of tax. Net input tax credit may be availed under Table 4A(3] of FORM GSTR-3B on payment of tax Detail $ 828 - Invoices 4[A][1] 928 - Debit notes ....
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....B2B - Credit notes 4(A)|5) S.no + Heading GSTR- 38 Table Integra ted Tax (*) Central Tax (%) State/ UT tax 2) Cess (*) Advisory ails B2B - Credit notes (Amendment) 4(A)|5) B2B - Credit notes [Reverse charge] 4(A)|3) B2B - Credit notes (Reverse charge] (Amendment) 4(A)|3) 15D - Credit notes 4(A)4) ISD - Credit notes (Amendment) 4(A)4) 5. ITC Reversal Summary (Rule 37A) [Amount in & in all sections) S.no 4 Heading GSTR- 38 Table Integra ted Tax (5) Central Tax (*) State/ UT tax (%) Cess () Advisory Credit which may be reversed under FORM GSTR-38 Part ITC Reversed - Others A 1 Det ails ITC Reversal on account of Rule 37A 4(B)(2) Such credit shall be reversed and has to be reported in table 4(BH2) of FORM GSTR-3B. B2B - Invoices B2B - Debit notes B2B + Invoices (Amendment] B2B . Debit notes S.no . Heading GSTR- 38 Table Integra ted Tax (*) Central Tax (%) State/ UT tax () Cess Rs.) Advisory (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....
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....c 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-38. 6. Table 3 captures the summary of ITC available as on the date of generation of GSTR-28. 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-38. B. Part B captures the summary of credit that shall be net-off from relevant table of FORM GSTR-38. 7. Table 4 captures the summary of ITC not available as on the date of generation of GSTR-28. Credit available in this table shall not be availed as credit in FORM GSTR-38 but to be reported as ineligible ITC in Table 4(D)(2) of FORM GSTR-38. 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 fu....
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....s only the supplies on which ITC is available. These supplies shall be declared in Table 3.1(d) of FORM GSTR- 38 for payment of tax. Credit may be avalled under Table 4/A](3) of FORM GSTR-38 on payment of tax. Negativo credit, if any, may arise due to amendment in 828 - Invoices (Reverse Charge) and B2B - Debit notes (Reverse Charge). Such credit shall be net-off in Table 4(A)[3] of FORM GSTR-38. Table 3 Part A Section IV Import of Goods i. 1. IV. Y. 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. This table shall consist of data on the imports made by you (GSTIN) in the month for which GSTR-28 is being generated for. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. The table also provides if the Bill of entry was amended. Information is provided in the tables based on data received from ICEGATE, Tatile 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 b....
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....e reversed in respect of invoices or debit notes of previous financial year as per Rule 37A Credit auto populated in this table shall be reversed in FORM GSTR-38 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 GSTA-38,- (a) For Table 6.L. the following Table shall be substituted; Descriptio n Tax payabl . Adjustmen tof negative Net Tax Payabl e Tax pailf through ITC Tax paid in Intere st paid Late fee paid in cash liability of previous tax period 12-3} Inte grat ed tax Contra 1 tax Stato/U T tax Cos S cash In cash 1 2 3 4 S 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 cAuto> <Auto> <Auto> State/ UT tax <Auto> <Auto> Auto> Cess <Auto> <Auto> <Auto> (B) Reverse charge and supplies made u/s 5(5) Integrated tax cAuto> chutos «Auto> Central tax <Auto> <Auto> <Auto> State/UT tax <Auto> <Auto> <Auto> Cess <Auto> <Auto> <Auto> (b) Table 6.2 shall be omitted. 33, In the said rules, In FORM OSTR-4, in Instructions, at 5r.No. 2, after the words "end of such financial year", the words and letters....
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....at c valu € ee No Dat e valu . Integrat ed tax Centr ai tax Stat 0/ UT tax 1 2 3 4 5 6 7 5 9 10 11 12 13 14 (in) 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 Il 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, - []) 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 notified, - (a) for serial number 3, the following shall be substituted, namely :- "3. Details of supplies made through e-commerce operator (Amount in Rs. for all Tables) GSTIN of the supplier Details of supplies made which attract TCS Amount of tax collected a....
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....rted, namely: - 4G1 Aggregate values of al 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: - SC1 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 GSTA-1 may be referred for filling up these details. (IV) in second column, against serial numbers 5D, SE and 5F, the following entries shall be inserted at the end, namely: - "For FY 2023-24, the registered person shall report Non-GST supply (SF) 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 figur....
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....rs, figures and brackets "upto 30h 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."; il. for the figures and word "2021-22 and 2022-23", the figures and word -2021-22, 2022-23 and 2023-14" shall be substituted: (c) against serial number 13, - (T) after the words, letters and figures "reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023- 24.", the following entry shall be inserted, namely: - "For FY 2023-24, details of ITC for goods ar services received in the previous financial year but ITC for the same was availed in retums 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. Howeve....
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....1 FIRC No. D at e Rem ittanı ce amo unt A m OU nt D at e of sa nc ti 0 n N 0. D e 1e Total value of supple menta TV invoice Paid in FORM GSTR- 39 return period Total additio nal IGST paid Interes t paid on IGST amoun t BRC/ FIRC No. Date Additi ohal remitt ance amou hit (1) (2) [3] [4] [S] (6) (7) (8) (9) (10)(11) (12) (13) (14] (15) (16) [17) (38) (19) (20) Stetement 9B [rule 89(2)(bc)) Refund Type: Details of debit/ credit notes/ supplementary invoice issued for export of goods 5 No. Type of docume nt (Debit Note/ Credit Note/ supplem entary invoice) Debi Note 1 1 Credi * Note 1 supp leme ntar Y Invai ce Dat e of doc um ent Docume nt Declare d in GSTR-1 for the month Tax liability paid/ ITC claimed in respect of document declared In GSTR-38 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 shippin g Bill No. Date of such shippin g bill Port of expo rt code (1) (2) (3) (4) (5) (6) (7) [8] (9] (10) (11) 2 42; In the said rules, after FORM RFD-10, the following Form shall be inserted, namely: - "FORM ....
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....order of an Appellate Tribunal! Court on similar subject matter 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 Amount involved in the application is less than the monetary limit fixed for application ne per the provisions of sub-section (1) of section 120 Any other reason 7. Déclaration (applicable in case appeal is filed under sub section (1) of section 112): 1/We <Taxpayer.Name> hereby solemnly affirm and dedare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Signature Name of Applicant /Applicant Officer Designation/ Status". 45. In the said rules, for the FORM GST DRC.DIA, the following Foem shall be substituted, namely :- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(S)/74(s) [See Rule 142 [1A), (2A)] Part A No .: Case ID No. G5TIN Name Address Case Proceeding Reference No. - Intimotion of liability u....
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....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 "; 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-I", the words, letters and figures "as amended in FORM GSTR-1A, if any," shall be inserted. (b) in the table, for the figures, letters and words "FORM GSTR-I/IFF", the figures, lesters and words "FORM GSTR-1/GSTR IA/IFF" shall be substituted; (ii) in Part B, in serial number B, in the table, for the figures, letters and words "FORM GSTR-JAFF" wherever they ocour, the figures, letters and words "FORM GSTR-1/GSTR-IA/IFF" shall be substituted, 47. In the said rules, in FORM GST DRC-03,- (i) in Table, (a) for entry at serial number....
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....rest Penalty Fee Others Total No. Supply (POS) Cess 1 2 3 4 5 6 7 8 9 10 < Auto> ‹ Auto> < Auto> < Auto» 5 Auto> < Auto> < Auto» < Autom < AUTO> < Auto> < Auto> < Auto> < Auto> < Auto> < Autoo Auto < Auto> Auto> ‹ Auto> c Autos Total Auto> Auto> < Auto> < Auto> Autos < Auto> Auto> Autos c Autos 12. UNDERTAKING I hereby undertake that the payment made vide the FORM GST DRC-03 with unique ARN number mentioned at S. No. 6 above, has actually been paid by me as 'payment towards demand' intended to be paid against the demand (with unique ARN number of FORM GST DRC -07, or GST DRC-08 or FORM GST APL-04, as the case may be, mentioned at S. No. 9 above) and has not been used towards any other demand/ payment to be made by me. I also undertake to pay back to the Government the amount to adjusted using this form along with applicable interest, if any of the details declared above are found to be false subsequently. I will also be liable to penal action under Section 122(1)(k) of CGST Act. 13. Verification- I hereby solemnly affirm and decare that the information given hereinabove is true and correct to the best of my knowledge and belief a....