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Challan for deposit of goods and services tax – Goods and Services Tax – GST PMT – 06 – PDF DOWNLOAD – Forms

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Goods and Services Tax – GST – Dated:- 25-7-2017 – The GST Council has formed a Selection Committee under the Chairmanship of Cabinet Secretary to identify and recommend eligible persons for appointment as the Chairman and Members of the National Anti-profiteering Authority under GST. The National Anti-profiteering Authority is tasked with ensuring the full benefits of a reduction in tax on supply of goods or services flow to the consumers. When constituted by the GST Council, the National Anti-profiteering Authority shall be responsible for applying anti-profiteering measures in the event of a reduction in rate of GST on supply of goods or services or, if the benefit of input tax credit is not passed on to the recipients by way of commens

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tional Anti-profiteering Authority. In the event the National Anti-profiteering Authority confirms the necessity of applying anti-profiteering measures, it has the power to order the business concerned to reduce its prices or return the undue benefit availed alongwith interest to the recipient of the goods or services. If the undue benefit cannot be passed on to the recipient, it can be ordered to be deposited in the Consumer Welfare Fund. In extreme cases the National Anti-profiteering Authority can impose a penalty on the defaulting business entity and even order the cancellation of its registration under GST. The constitution of the National Anti-profiteering Authority is expected to bolster consumer confidence and ensure all stakeholder

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Goods and Services Tax – Started By: – RAI TOMAR – Dated:- 25-7-2017 Last Replied Date:- 25-7-2017 – Dear Expert ,Our firm is situated in Delhi and we want to execute a Bond amounting of ₹ 50 Lakhs for export of goods without payment of IGST.My query is that ,what is the value of e-stamp paper in Delhi ? Please post a link if available .Thanks in advance ….. – Reply By KASTURI SETHI – The Reply = Why are you interested in Bond and not in Letter of Undertaking (LUT) ? Regarding export Go

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Goods and Services Tax – GST PMT – 05 – Form GST PMT -05 [See rule 87(1)] Electronic Cash Ledger (To be maintained at the Common Portal) GSTIN/Temporary Id – Name (Legal) – Trade name, if any Period – From – To – (dd/mm/yyyy) Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All (Amount in Rs.) Sr. No. Date of deposit /Debit (dd/mm/ yyyy) Time of deposit Reporting date (by bank) Reference No. Tax Period, if applicable Description Type of Transaction [Debit (DR) / Credit (CR)] Tax Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

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Goods and Services Tax – GST PMT – 04 – Form GST PMT -04 [See rules 85(7), 86(6) & 87(12)] Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register 1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Ledger / Register in which discrepancy noticed __Credit ledger register __ Cash __ Ledger liability 5. Details of the discrepancy Date Type of tax Type of discrepancy Amount involved Central Tax State Tax UT Tax Integrated Tax Cess 6. Reasons, if any 7

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Goods and Services Tax – GST PMT – 03 – Form GST PMT -03 [See rules 86(4) & 87(11))] Order for re-credit of the amount to cash or credit ledger on rejection of refund claim Date – Reference No 1. GSTIN – 2. Name (Legal) – 3. Trade name, if any 4. Address – 5. Period / Tax Period to which the credit relates, if any – From To 6. Ledger from which debit entry was made for claiming refund – cash / credit ledger 7. Debit entry no. and date – 8. Application reference no. and date – 9. No. and d

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Goods and Services Tax – GST PMT – 02 – Form GST PMT -02 [See rule 86(1)] Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) GSTIN – Name (Legal) – Trade name, if any – Period – From – To – (dd/mm/yyyy) Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All (Amount in Rs.) Sr No. Date (dd/mm/yyyy) Reference No. Tax Period, if any Description (Source of credit & purpose of utilisation) Transaction Type [Debit (DR) / Credit (CR)] Credit / Debit Balance available Central Tax State Tax UT Tax Integrated Tax CESS Total Central Tax State Tax UT Tax Integrated Tax CESS Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Balance of Provisional credit Sr. No. Tax period Amount of provisional credit balanc

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Goods and Services Tax – GST PMT – 01 – 1[Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.- GSTIN/Temporary Id – Date- Name (Legal) – Trade name, if any – Stay status – Stayed/Un-stayed Period – From -To (dd/mm/yyyy) Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for dischargingliability Description Type of Transaction * Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) Tax Interest Penalty Fee Others Total Status (Stayed / Un-stayed) 15 16 17 18 19 20 21 *[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (R

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n the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously.] ******** Note: 1. Substituted vide Notification No. 60/2018 – Central Tax dated 30-10-2018 before it was read as "Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-I: Return related liabilities) (To be maintained at the Common Portal) GSTIN- Name (Legal)- Trade name, if any Tax Period- Act-Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Ledger used for discharging liability Description Type of Transaction [Debit (DR) (Payable)]/ [Credit (CR) (Paid)/] Amount debited/ credited (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Payable) (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Other

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Stay status – Stayed/Un-stayed Period- FromTo -(dd/mm/yyyy) Act- Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for discharging liability Description Type of Transaction [Debit (DR) (Payable)]/[Credit (CR) (Paid)/] Reduction (RD)/Refund adjusted (RF)/] Amount debited/ credited (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Payable) (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total Status (Stayed/Un-Stayed) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Note- 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due

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Goods and Services Tax – Started By: – MARIAPPAN GOVINDARAJAN – Dated:- 25-7-2017 Last Replied Date:- 26-7-2017 – Vide Notification No. 8/2-17-Central tax (Rate), dated 28.06.2017 the Central Government fixed the threshold limit of ₹ 5,000/- per day on the value of supplies of goods or services or both received by a registered person from any or all the suppliers, who is or not registered. This exemption is applicable to intra-State supplies. Whether it is applicable also to inter-State s

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GST – GST PCT – 05 – Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax. PART-A Sir/Madam I/We 1. *solemnly authorise, 2. *withdraw authorisation of (Name of the Goods and Services Tax Practitioner), bearing Enrolment Number- for the purposes of Section 48 read with rule 83 to perform the following activities on behalf of – (Legal Name) bearing << GSTIN ->>: Sr. No. List of Activities Check box 1. To furnish details of outward and inward supplies 2. To furnish monthly, quarterly, annual or final return 3. To make deposit for credit into the electronic cash ledger 4. To file an application for claim of refund 5. To file an application for amendment or cancellation of registration 1[6 To furnish information for generation of e-way bill 7 To furnish details of challan in FORM GST ITC-04 8 To file an application for amendment or cancellation of enrolment under rul

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Cess A. Finally Accepted Input Tax Credit A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched 1 2 September September Nil Nil A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed by 20th October 1 2 August August Nil Nil A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest. 1 2 Month Month Refund Refund B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October B.1 Details of Invoices, Debit a

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st that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and will become payable in the return for month of October to be filed 20th November 1 2 August August Two Months Two Months C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November 1 2 September September One Month One Month C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of October return to be filed by 20th November 1 2 September September One Month-high One Month-high D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December D.1 Details of Invoices, Debit and Credit Notes of th

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Goods and Services Tax – GST PCT – 04 – Form GST PCT-04 [See rule 83(4)] Reference No. Date- To Name Address Enrollment Number Order of rejection of enrolment as GST Practitioner This has reference to your reply dated in response to the notice to show cause dated . __ Whereas no reply to notice to show cause has been submitted; or __ Whereas on the day fixed for hearing you did not appear; or __ Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is

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Goods and Services Tax – GST PCT – 03 – Form GST PCT-03 [See rule 83(4)] Reference No. Date To Name Address of the Applicant GST practitioner enrolment No. Show Cause Notice for disqualification It has come to my notice that you are guilty of misconduct, the details of which are given hereunder: 1. 2. You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response within &lt

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Enrolment Certificate of Goods and Services Tax Practitioner – Goods and Services Tax – GST PCT – 02 – Form GST PCT-02 [See rule 83(2)] Enrolment Certificate of Goods and Services Tax Practitioner 1.

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Goods and Services Tax – GST PCT – 01 – PDF DOWNLOAD ********************* Notes: 1.The amendment in PART- B vide Notification No. 26/2018 – Central Tax dated 13-06-2018 (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:- (11) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years ; (b) after the Consent , the following shall be inserted, namely:- Decla

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Goods and Services Tax – GSTR – 11 – 1[Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name

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bit Note/Credit Note details Rate Taxable value Amount of tax No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 3A. Invoices received 3B. Debit/Credit Note received 4. Refund amount Integrated tax Central Tax State/ UT Tax CESS 1 2 3 4 Bank details (drop down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Designation /Status Place Date Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or

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Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 25-7-2017 Last Replied Date:- 26-7-2017 – IN CASE OF DEVELOPERS TAKEN FULL CREDIT OF ITC BUT SUPPLY/ SALES EFFECTED 50% ONLY AND THERE IS NO BALANCE IN INPUT CREDIT LEDGER.NOW OBTAIN OCCUPATION CERTIFICATE (O.C) THUS NOT REQUIRED TO PAY GST. WHETHER AMOUNTS TO EXEMPT SUPPLY POST O.C ??? AND THUS REQUIRE TO REVERSE PROPORTIONATE ITC TAKEN (REFER SEC 17(3))ALSO WHETHER MEANING THAT CAN BE DEEMED INPUT AFTER OBTAINING O.C SHALL BE RES

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Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 25-7-2017 Last Replied Date:- 25-7-2017 – WHETHER PROVISION OF SEC 18(4) APPLY TO NON COMPOSITION DEALER UNDER VAT I.E EARLIER LAW AND OPTING TO COMPOSITION U/SEC 10 UNDER GST OR REGISTERED UNDER GST AND LATER STAGE SHIFTS TO COMPOSITION SCHEME ? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Section 18(4) is applicable to any person who has availed of input tax credit-opts to pay tax under Composition levy under section 10 on or

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Goods and Services Tax – GSTR – 08 – Form GSTR – 8 [See rule 67(1)] Statement for tax collection at source Year Month 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 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 at source Gross value of supplies made Value of supplies returned Net amount liable for TCS Integrated Tax Central Tax State /UT Tax 1 2 3 4 5 6 7 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons 4. Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN of

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d from electronic cash ledger Description Tax Interest Penalty Other Debit Entry Nos. 1 2 3 4 5 6 (a) Integrated tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest 1 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name of Authorised Signatory Designation /Status Place: Date: Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services

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Goods and Services Tax – Started By: – Vamsi Krishna – Dated:- 25-7-2017 Last Replied Date:- 24-7-2018 – Hello sirWe are engaged in the construction of Flats (Hyd, Telangana) and by June'17 we have raised Invoices against sale of flats from customers based on various mile stones as per Agreement of sale and discharged Service tax @ 4.5% (availing 26/2012 notification) and 1.25% of VAT.Few of the flats booked in 2015-16 & 2016-17 are now being cancelled by customers, we have completed 80

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Goods and Services Tax – GSTR – 07A – Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate 1. TDS Certificate No. – 2. GSTIN of deductor – 3. Name of deductor – 4. GSTIN of deductee- 5. (a) Legal name of the deductee – (b) Trade name, if any – 6. Tax period in which tax deducted and accounted for in GSTR-7 – 7. Details of supplies Amount of tax deducted – Value on which tax deducted Amount of Tax deducted at source (Rs.) Integrated Tax Central Tax State /UT Tax 1 2 3 4 Signature Na

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Goods and Services Tax – GSTR – 07 – Form GSTR-7 [See rule 66 (1)] Return for Tax Deducted at Source Year Month 1. GSTIN 2. (a) Legal name of the Deductor Auto Populated (b) Trade name, if any Auto Populated 3. Details of the tax deducted at source (Amount in Rs. for all Tables) GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of deductee Amount paid to deductee on which tax is deducted GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central Ta

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Goods and Services Tax – GSTR – 06A – Form GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution (Amount in Rs. for all Tables) GSTIN of supplier Invoice details Rate Taxable value Amount of Tax No Date Value Integrated tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 4. Debit / Credit notes (including amendments

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Return for input service distributor – Goods and Services Tax – GSTR – 06 – PDF DOWNLOAD – Forms

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Goods and Services Tax – GSTR – 05A – Form GSTR-5A [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India 1. GSTIN of the supplier- 2. (a) Legal name of the registered person – (b) Trade name, if any – 3. Name of the Authorised representative in India filing the return – 4. Period: Month – Year – 5. Taxable outward supplies made to consumers in India (Amount in Rupees) Place of supp

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Goods and Services Tax – Started By: – Dinesh Biyanee – Dated:- 25-7-2017 Last Replied Date:- 26-7-2017 – If we are in the state of west bengal and issuing a invoice in west bengal but keeping consignee at raipur .pls let us know whether IGST will be levied or SGST/CGST – Reply By MUKUND THAKKAR – The Reply = IGST… – Reply By Dinesh Biyanee – The Reply = The reply sent needs clarity as to IGST will be levied – Reply By MUKUND THAKKAR – The Reply = Sorry Dear…if your buyer in WB and ship to address is other state in such situation you have to pay CGST+ SGST i/o IGST. – Reply By Kishan Barai – The Reply = IGST would be lavied – Reply By MARIAPPAN GOVINDARAJAN – The Reply = IGST only will be applicable. – Reply By HimansuSekhar Sha – The

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