Author: admin_gst

Companies Law – Started By: – NITISH DAS – Dated:- 29-7-2017 Last Replied Date:- 7-7-2018 – A DEALER IS MAKING HAND TOOLS & IMPLEMENTS WHICH IS REQUIRED FOR MAKING GOLD ORNAMENTS IN HIS HOWRAH FACTORY AT WEST BENGAL.MY QUESTING IS WHAT WILL BE THE GST HE WILL IMPOSED IN HIS SALES INVOICE ? – Reply By MADAN RAHEJA – The Reply = I think it should be 18% IGST for inter-state supply or (9%CGST +9% SGST) for intra -state under HS code 8205 – Reply By koushal sharma – The Reply = 82055930 IS THE

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Goods and Services Tax – GST INS – 05 – FORM GST INS-05 ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE [See rule 141(1)] Whereas the following goods and/or things were seized on __/__/____ from the following premise(s): <<Details of premises>> which is/are a place/places of business/premises belonging to: <<Name of Person>> <<GSTIN, if registered>> Details of goods seized: Sr. No Description of goods Quantity or units Make/mark or model Re

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Goods and Services Tax – GST CPD – 02 – FORM GST CPD-02 [See rule 162(3)] Reference No: Date: To GSTIN/ID – Name Address – ARN – Date – Order for rejection / allowance of compounding of offence This has reference to your application referred to above. Your application has been examined in the department and the findings are as recorded below: << text >> __I am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of the offences stated in colum

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Goods and Services Tax – GST CPD – 01 – FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offence 1. GSTIN / Temporary ID 2. Name of the applicant 3. Address 4. The violation of provisions of the Act for which prosecution is instituted or contemplated 5. Details of adjudication order/notice Reference Number Date Tax Interest Penalty Fine, if any 6. Brief facts of the case and particulars of the offence (s) charged: 7. Whether this is the first offence under the Act 8. If answer t

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Goods and Services Tax – GST DRC – 25 – FORM GST DRC – 25 [See rule 161] Reference No << >> << Date >> To GSTIN – Name Address – Demand Order No.: Date: Reference number of recovery: Date: Period: Reference No. in Appeal or Revision or any other proceeding – Date: Continuation of Recovery Proceedings This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs.…………&hel

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Goods and Services Tax – GST DRC – 24 – FORM GST DRC-24 [See rule 160] To The Liquidator/ Receiver, Name of the taxable person: GSTIN: Demand order No.: Date: Period: Intimation to Liquidator for recovery of amount This has reference to your letter <<intimation No. & date>>, giving intimation of your appointment as liquidator for the <<company name>> holding <<GSTIN>>. In this connection, it is informed that the s

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Goods and Services Tax – Started By: – BIJU CHACKO – Dated:- 29-7-2017 Last Replied Date:- 13-8-2017 – OUR LAST YEAR EXPORT WAS ABOVE 1 CRORE. WE WANT TO KNOW APPLICABILITY OF DOCUMENTS UNDER GST. CA ATTESTED LUT BOND AND BANK GUARANTEE REQUIRED ???. BOTH ARE REQUIRED OR SINGLE BANK GUARANTEE REQUIRED. PL HELP US…….. – Reply By MUKUND THAKKAR – The Reply = Bond and Bank guarantee both are required. 15% BG is require of Bond amount. – Reply By Kishan Barai – The Reply = 15% Bank guarantee is sufficient but most of the bank denies it because if you don't export bank need to pay IGST 100% & had to suffer 85% loss, so most of the banks block 100% amount and provide BG unless the track record of exporter is so strong, if we only pro

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2015-2020; or (b) who has received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees, in the preceding financial year, and he has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees. Moreover, the Letter of Undertaking shall be furnished in duplicate for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the

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Goods and Services Tax – GST – Dated:- 29-7-2017 – On account of implementation of GST there may be instances where the retail sale price printed on a pre-packaged commodity is required to be changed. The Department has issued an order according to which, manufacturers/ packers/ importers of pre-packaged commodities are allowed to declare the revised retail sale price (MRP), by way of stamping or putting sticker or online printing, as the case may be, on the unsold stock manufactured/ packed/ imported prior to 1st July, 2017, if any, in addition to the existing retail sale price (MRP), for three months i.e. upto 30th September, 2017. Use of un-exhausted packaging material/ wrapper has also been allowed upto 30th September, 2017 after makin

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Goods and Services Tax – GST – Dated:- 29-7-2017 – On account of implementation of GST there may be instances where the retail sale price of a pre-packaged commodity is required to be changed. Department of Consumer Affairs has therefore issued an advisory on the matter. Further, vide this advisory it has been informed inter alia, that for reducing the Retail Sale Price (MRP), a sticker with the revised lower MRP (inclusive of all taxes) may be affixed and the same shall not cover the MRP declaration made by the manufacturer or the packer or importer, as the case may be, on the label of the package, which includes the packed water bottles also. The said information has already been disseminated to all the Controllers of Legal Metrology of

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Goods and Services Tax – GST – Dated:- 29-7-2017 – Minister of State for Road Transport & Highways, Shipping and Chemicals & Fertilizers, Shri Mansukh L. Mandaviya, in a written reply to a question in Rajya Sabha today, informed that as per the information received from the All Indian Origin Chemists & Distributors Limited (AIOCD), there is no shortage of essential drugs and smooth supplies are being maintained. Shri Mandaviya informed the House that a facility for reporting shortage of medicines, if any, by the public has been provided by the National Pharmaceutical Pricing Authority (NPPA) through helpline number 1800111255, Pharma Jan Samadhan, Whatsapp Mobile Number (9695736333) and twitter handle (https://twitter.com/nppa_

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has taken steps to allay the fear of retailers and wholesalers about getting tax refund in time, in case of expired goods. Return of expired goods would be governed by the provisions of Section 34 of the Central Goods and Services Act, 2017. Shri Mandaviya informed that a manufacturer may issue a credit note within the time specified in sub-section (2) of Section 34, subject to the condition that the person returning the expired medicines reduces his inputs tax credit. Subsequently, at the time when the expired goods are destroyed, the manufacturer has to reverse his input tax credit on account of the goods being destroyed. Further, where the goods are returned after the time limit specified in Section 34(2), the registered person returning

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Goods and Services Tax – GST DRC – 23 – FORM GST DRC – 23 [See rules 159(3), 159(5) & 159(6)] Reference No.: Date: To Name _______________ Address (Bank/Post Office/Financial Institution/Immovable property registering authority) Order reference No. – Date – Restoration of provisionally attached property/bank account under section 83 Please refer to the attachment of << saving / current / FD/RD>> account in your << bank/post office/financial institution>> having acco

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Goods and Services Tax – GST DRC – 22 – FORM GST DRC – 22 [See rule 159(1)] Reference No.: Date: To Name _______________ Address (Bank/Post Office/Financial Institution/Immovable property registering authority) Provisional attachment of property under section 83 It is to inform that M/s – (name) having principal place of business at (address) bearing registration number as – (GSTIN/ID), PAN is a registered taxable person under the <<SGST/CGST>> Act. Proceedings have been launched against the aforesaid taxable person under section << >> of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person ha

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Goods and Services Tax – GST DRC – 21 – FORM GST DRC – 21 [See rule 158(2)] Reference No. << >> << Date >> To GSTIN Name – Address Demand Order No. Date: Reference number of recovery: Date: Period – Application Reference No. (ARN) – Date – Order for acceptance/rejection of application for deferred payment/payment in instalments This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of t

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Goods and Services Tax – GST DRC – 20 – FORM GST DRC – 20 [See rule 158(1)] Application for Deferred Payment/ Payment in Instalments 1. Name of the taxable person- 2. GSTIN – 3. Period ______________ In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time up to for payment of tax/other dues or to allow me to pay such tax/other dues in -instalments for reasons stated below: Demand ID Description Central tax State /UT tax Integrated tax CESS Tax/Ce

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Goods and Services Tax – GST DRC – 19 – FORM GST DRC – 19 [See rule 156] To, Magistrate, <<Name and Address of the Court>> Demand order No.: Date: Reference number of recovery: Date: Period: Application to the Magistrate for Recovery as Fine A sum of Rs. << >> is recoverable from <<Name of taxable person>> holding <<GSTIN>> on account of tax, interest and penalty payab

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Goods and Services Tax – GST DRC – 18 – FORM GST DRC – 18 [See rule 155] To Name & Address of District Collector ………………………………. Demand order No.: Date: Reference number of recovery: Date: Period: Certificate action under clause (e) of sub-section (1) section 79 I……………………… do hereby certify that a sum of Rs……………&h

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Goods and Services Tax – GST DRC – 17 – FORM GST DRC – 17 [See rule 147(4)] Notice for Auction of Immovable/Movable Property under section 79(1) (d) Demand order No.: Date: Reference number of recovery: Date: Period: Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs………. and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79. The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so

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Goods and Services Tax – GST – Dated:- 29-7-2017 – Mumbai, Jul 28 (PTI) FMCG major Hindustan Unilever (HUL) today said the new tax regime of goods and services tax (GST) has not impacted the consumer offtake and expects the price cuts undertaken by it to drive sales. I don't think GST has impacted the consumer offtake. In fact, with us taking the lead in reducing the consumer price, it should give a fillip to consumer demand and consequently to the volume, HUL Chief Executive Officer and Managing Director Sanjiv Mehta said here. The company had reduced the prices of some of its detergents and soaps, extending the tax benefits it got under the GST regime to consumers. Mehta said most of the trade channels are returning to normalcy, barr

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 29-7-2017 Last Replied Date:- 31-7-2017 – Proper Officer Section 2(91) of Central Goods and Services Tax Act, 2017 defines the expression proper officer in relation to any function to be performed under this Act, the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board. Superintendent as proper officer Vide Circular No/ 1/1/2017, dated 26.06.2017 the Board in exercise of the powers conferred by section 2(91) of CGST Act read with section 20 of IGST Act, and subject to section 5(2) of CGST Act, 2017, assigned the Superintendent of central tax as proper officer in the following cases – Section 25 (8) – Section 25 deals with the procedure for registration. Section 25(8) provides that where a person who is liable to be registered under this Act fails to obtain registration, the Superintendent may, without prejudice to any action which may be taken under this Act or u

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the person an opportunity of being heard. Section 29 – Section 29 deals with the procedure for cancellation of registration. Section 29(1) provides that the Superintendent may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,- the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or there is any change in the constitution of the business; or the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24. Section 29(2) provides that the Superintendent may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-

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f the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. Rule 9(2) provides that where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the Superintendent requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice. Rule 9(3) provides that where the Superintendent is satisfied with the clarification, information or documents furnished by the appl

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of registration certificate. Rule 10 (4) provides that every certificate of registration shall be duly signed or verified through electronic verification code by the Superintendent under the Act. Rule 12 – Rule 12 deals with the grant of registration to persons required to deduct tax at source or to collect tax at source. Rule 12 (1) provides that any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. Rule 12 (2) provides that the Superintendent may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submiss

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d issue an order in FORM GST REG- 12. Rule 17 – Rule 17 deals with the procedure of assignment of Unique Identity Number to certain special entities. Rule 17(1) provides that every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. Rule 17(2) provides that the Superintendent may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. Rule 19 – Rule 19 provides the procedure for the amendment of registration. Rule 19(1) provides that where the change

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e (3), the Superintendent shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05. Rule 19(5) provides that If the Superintendent fails to take any action,- within a period of fifteen working days from the date of submission of the application, or within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. Rule 22 – Rule 22 provides the procedure for cancellation of registration. Rule 22(1) provides that where the Superintendent has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why

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e existing law. Rule 24(2)(c) provides that if the information and the particulars furnished in the application are found, by the Superintendent, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal. Rule 24(3) provides that where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the Superintendent shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28. Rule 24(4) provides that every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at th

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tion of goods. Section 61(1) and (3)- Section 61 deals with the scrutiny of returns. Section 61 (1) that the Superintendent of central tax may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. Section 61(3) provides that in case no satisfactory explanation is furnished within a period of 30 days of being informed by the Superintendent or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the Superintendent may initiate appropriate action including those under section 65 or section 66 of section 67, or proceed to determine the tax and other dues under section 73 or section 74; Section 62(1) – Section 62 deals with the assessment of n

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6) provides that where the special audit conducted results in detection of tax not paid or short paid or erroneously paid, the Superintendent may initiate action under section 73 or 75. Section 67 (11) – Section 67 deals with inspection, search, seizure and arrest. Section 67 (11) provides that where the Superintendent has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such persons produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made there under for prosecution. – Section 70(1) provides that the Superintendent shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a

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enalty leviable under the provisions of this Act or the rules made there under. Section 73(2) – Section 73 (2) provides that the Superintendent shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order. Section 73(3) – Section 73(3) provides that where a notice has been issued for any period under sub-section (1), the Superintendent may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered under sub-section (1), on the person chargeable with tax. Section 73(5) – Section 73 (5) provides that the person chargeable with tax may, before service of notice under sub-section (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as asce

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is higher, due from such person and issue an order. Section 73(10). – Section 73 (10) provides that the Superintendent shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilized relates to or within three years from the date of erroneous refund. Rule 56 (6) – Rule 56 deals with the maintenance of accounts by registered person. Rule 56(6) provides that if any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the Superintendent shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person. Rule 99 (1) – Rule 99 deals with the scrutiny of returns. Section 99(1) provides that where any return furnished by a registered person is selected for scrutiny, the Superintendent shall scrutiniz

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ule (2) is found to be acceptable, the Superintendent shall inform him accordingly in FORM GST ASMT-12 Rule 132 (1) – Rule 132 deals with the power to summon persons to give evidence and produce documents. Rule 132 (1) provides that the Director General of Safeguards, or an officer authorized by him in this behalf, shall be deemed to be the Superintendent to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908). Rule 142 (1) – Rule 142 deals with the issue of notice and order for of demand payable under this Act. Rule 142 (1) provides that the Superintendent shall serve, along with the- notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof

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with the- notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. Rule 142(2) provides that where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the Superintendent of such payment in FORM GST DRC-03 and the Superintendent shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. Rule 142(3) provides that where the person chargeable with tax makes payment of tax and interest under sub-section (8)

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Goods and Services Tax – Started By: – faiz shaikh – Dated:- 29-7-2017 Last Replied Date:- 30-7-2017 – Sir i deals in old and used fridge compressors. Hsn code for compressor is 8414 which comes under 28% slab. Sir i deal in scrap compressors , so in which slab it comes and what is the Hsn code for scrap compressors. i am very much confused . plz reply as soon as possible. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = In my view it is 28% as indicated by you. – Reply By faiz shaikh – The Reply = sir for new compressor is 28% and for scrap compressor is also 28 % isin't it unfair. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Yes. You or your association may represent to the Government in this regard. – Reply By KASTURI SETHI – The

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ew one. – Reply By KASTURI SETHI – The Reply = You may be aware that next meeting of GST Council is to be held on 5.8.17. Email your issue. – Reply By MUKUND THAKKAR – The Reply = I am agree with your view.Sh. Kasturiji.. scrap of air compressor is not cover with HSN code of new Air compressor. that means every product HSN code become Scrap code and pay the GST applicable not as scrap. – Reply By Rajagopalan Ranganathan – The Reply = Sir,In my opinion scrap of any machinery or parts thereof have to be classified as waste of the materials out of which such machinery or parts are made off. If it is made of iron and steel it will fall under heading 7204. – Reply By Rajagopalan Ranganathan – The Reply = Sir, In continuation of my reply dated 29

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GST – States – G.O. (P) No. 94/2017/TAXES – Dated:- 29-7-2017 – GOVERNMENT OF KERALA Taxes (D) Department NOTIFICATION G.O. (P) No. 94/2017/Taxes. Dated. Thiruvananthapuram, 29th July, 2017. S. R. O. No. 487/2017.-In exercise the powers conferred by Section 3 and 4 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby appoint the following classes of officers under the Kerala Value Added Tax, 2003 (30 of 2004) and the Kerala General Sales Tax Act, 1963 (15 of 1963) mentioned column (1) of the Schedule below as officers appointed for performing various functions under the said Ordinance as mentioned in column (2). SCHEDULE Designation of Officers under the Kerala Value Added Tax Act. 2003 (30 of

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r Superintendent Assistant State Tax Officer. This notification shall be deemed to have come into force with effect from the 1st day of July, 2017. By order of the Governor, MINHAJ ALAM, I.A.S., Secretary (In-charge). Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) As per section 3 of the Kerala Goods and Services Tax Ordinance, 2017 the Government shall by notification appoint officers specified in the section for the purpose of the Ordinance. Section 4 provides that, the Government may in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under the Ordinance. Therefore, the Government have now decided to a

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Goods and Services Tax – Started By: – sandeep hawelia – Dated:- 28-7-2017 Last Replied Date:- 30-7-2017 – We are associated with logistics business in Guwahati(Assam). Which means we come under GTA. If someone who is registered under GST books he materials with us which is to be ransported in assam only, and the consignee is not registered under GST, do we have to charge GST? What are the documents I should ask for booking the same.Also if a consignor and consignee both are registered under GS

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 28-7-2017 Last Replied Date:- 30-7-2017 – Dear Expert,If the price of the product was Rs.10,000/- which was pre-gst price including vat to the customer in the market. Price of the same product will be the same ₹ 10,000/- even post gst ?i.e Post gst price of the product, if gst rate is 18% = price of the product is ₹ 10,000/-(cost = 8200 + cgst 900 + sgst 900)orPost gst price = 11800/=(10,000+1800)Which one is correct ? and is there any wrong on the 11800/- of the product to the custome ? Please clarify with applicable provisions and rules of gst. – Reply By KASTURI SETHI – The Reply = Rs.10000/- was inclusive of VAT. Now VAT stands subsumed into GST. VAT is replac

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Goods and Services Tax – Started By: – NITIN DESAI – Dated:- 28-7-2017 Last Replied Date:- 30-7-2017 – SIR,WE ARE REGISTERED DEALER/MANUFACTURER IN THE STATE OF GUJARAT. PRIOR TO GST WE WERE BUYING THE GOODS FROM MAHARASHTRA/UP/HARIYANA ETC. AND EXPORTING THE SAME FROM NEAR BY PORT. NOW THE SUPPLIER IS ASKING FOR GST REGISTRATION OF THE STATE FROM WHERE MATERIAL IS EXPORTED I.E. IF MATERIAL PURCHASED FROM UP AND EXPORTED FROM NAHVA SHEVA PORT, WE REQUIRE THE REGISTRATION OF MAHARASHTRA STATE OT

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Goods and Services Tax – GST DRC – 16 – FORM GST DRC – 16 [See rules 147(1) & 151(1)] To GSTIN – Name – Address – Demand order No.: Date: Reference No. of recovery: Date: Period: Notice for attachment and sale of immovable/movable goods/shares under section 79 Whereas you have failed to pay the amount of Rs……………, being the arrears of tax/cess/interest/penalty/fee payable by you under the provisions of the << SGST/UTGST/ CGST/ IGST/ CESS >>

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