The Kerala Goods and Services Tax (Amendment) Rules, 2017.
G.O. (P) No. 107/2017/TAXES Dated:- 30-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 107/2017/TAXES.
Dated, Thiruvananthapuram, 30th August, 2017
14th Chingam, 1193.
S. R. O. No. 545/2017.-In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby make the following rules to amend the Kerala Goods and Services Tax Rules, 2017 issued under G. O. (P) No. 79/2017/TAXES dated 30th June, 2017 and published as S.R.O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:-
RULES
1. Short title and commencement.-These rules may be called the Kerala Goods and Services Tax (Amendment) Rules, 2017. They shall be deemed to have come into force on this the 1st day of July, 2017.
2. Amendment of the Rules.-In the Kera
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1 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of-
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and th
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n to sub-section (2) of the said section” shall be inserted;
(v) in rule 119, in the heading, for the word “agent”, the word “job worker” shall be substituted;
(vi) after rule 138, the following shall be inserted, namely:-
“”CHAPTER XVI
INSPECTION, SEARCH AND SEIZURE
139. Inspection, search and seizure.-(1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure
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or things are seized.
140. Bond and Security for release of seized goods.-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation:-For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include Central tax and State tax or Central tax and the Union territory tax, as the case may be and the cess, if any, payable under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods on the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.-(1) W
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ection 76, a summary thereof electronically in FORM GST DRC-01,
(b) 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.
(2) 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 proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice
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eferred to in this rule as “the defaulter”) to the Government under any of the provisions of the Ordinance or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.-(1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section
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ate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
145. Recovery
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for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC-16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned revenue authority or transport authority or any such Authority to place encumbrance on the said movable or immova
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er officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them
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as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, d
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k of adequate participation or due to low bids.
148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
151. Attachment of debts and shares, etc.-(1) A debt n
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possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.-(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in
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s Tax Act, 2017 (Central Act 14 of 2017) or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
(d) any balance, be paid to the defaulter.
155. Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, (Central Act 2 of 1974) the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC-19 to recover from the person concerned,
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ents, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under the Ordinance or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 2017) or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Ordinance or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 2017) or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.-(1) Where the Commissioner decides to attach any p
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e, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC-23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC-23.
160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Ordinance in FOR
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case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.
(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdra
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:
3. Trade Name, if any:
4. Address:
5. Tax Period:
From
6. Amount of Refund Claimed:
Act
To
Tax Interest
Penalty
Fees Others Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
(a) Excess balance in Electronic Cash Ledger
(b) Exports of services-With payment of Tax
(c) Exports of goods/services-Without payment of Tax, i.e., ITC accumulated
(d)
On account of assessment/provisional assessment/appeal/any other order
(i) Select the type of Order:
Assessment/Provisional Assessment/Appeal/Others
(ii) Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
(e) ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
(f)
On account of supplies made to SEZ unit/SEZ Developer or Recipient of Deemed
Exports
(Select the type of supplie
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paid on supplies in respect of which refund is claimed.
Signature
Name
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include ITC availed
on goods or services used for making nil rated or fully exempt supplies.
Signature
Name
Designation/Status
33/3113/2017/S-6.
14
14
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has
not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary
Id-
-to-
with respect to the
claimed in the refund
solemnly affirm and certify that in respect of the refund amounting to Rs. –
tax, interest, or any other amount for the period from-
application, the incidence of such tax and interest has not been passed on to any other person.
[This Declaration is not required to be furnished by applicants, who are claiming refund
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e of
supply
(Name
of State)
Whether input
or input service/
Capital goods
(incl plant and
machinery)/
Ineligible for
ITC
Amount of ITC available
Integrated Tax
Central Tax
State/UT Tax
Cess
8
10
11
12
13
14
15
16
Note: The data shall be auto-populated from GSTR-1 and GSTR-2.
Refund Type: Exports of services with payment of tax
(GSTRۥ 1: Table 6A and Table 9)
1.
STATEMENT 2
Invoice details
Integrated Tax
BRC/FIRC
GSTIN of
recipient
No. Date
Value SAC Rate
Taxable
value
Amt.
No.
Date
Amended
Value
(Integrated
Tax)
(if any)
Debit Note
Integrated Tax /
Amended
1
2
6
7
9
10
11
(if any)
12
6A. Exports
BRC/FIRC details are mandatory-in case of services.
Credit Note
Integrated Tax /
Amended
(if any)
13
Net Integrated
Tax
= (11/8)+12-13
14
16
33/3113/2017/S-6.
STATEMENT 3
Invoice details
Shipping bill/ Bill of export
Integrated Tax
EGM Details
BRC/FIRC
GSTIN of
recipient
No. Date Value
Goods/
Services
(G/S)
HSN/
SAC
UQC QTY
No.
Date Port Code
Rate
Taxable
value
Amt. Ref. No. Date
No. Dat
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Tax)
(If Any)
1
2
3
4
5
6
7
8
9
10
11
12
Debit Note
Integrated
Tax /
Amended
(If any)
13
Credit Note
Integrated
Tax /
Amended
(If any)
14
= (12/7)+
13-14
15
Net
Integrated
Tax
STATEMENT 5
RECIPIENT OF DEEMED EXPORTS ETC.
(GSTR-2: Table 3 and Table 6)
Invoice
details
GSTIN of supplier
Amount of Tax
Taxable value
☠Integrated tax
Central Tax
State/UT Tax
Place of supply (Name of State)
Whether input or input service/
machinery)/ Ineligible for ITC
5 Capital goods (incl plant and
5 Integrated Tax
☑ Central Tax
State/UT Tax
Amount of ITC
available
Credit
Amended
Value
Debit Note
Note
(ITC
Integrated
Tax)
ITC
Integrated
Tax/
Amended
Net ITC
ITC
Integrated
Tax/
Amended
Integrated Tax
= (17/7) + 18-
19
(If any)
(If any)
(If any)
32323,633 0 3 3 3 3 6 17 18 19 20
19
STATEMENT 6
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Details [issued in pursuance of Section 77 (1) and (2)] if any:
Order No.:
Order Date:
D
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in words) claimed by M/s
ID for the tax period
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State/UT tax
Integrated Tax
Cess
Union Territory :
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Total
Note 1: The status of the application can be viewed by entering ARN through Track
Application Status “on the GST System Portal”.
Note 2: —It is a system generated acknowledgement and does not require any signature.
Sanction Order No.
To
(GSTIN)
(Name)
24
FORM GST-RFD-04
[See rule 91(2)]
Date:
(Address)
PROVISIONAL REFUND ORDER
Refund Application Reference No. (ARN).
Dated
Dated
.
Acknowledgement No.
Sir/Madam,
PAO/Treasury/RBI/Bank
Refund Sanction Order No.
Order Date..
.
Date:
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order
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ed to you, after adjustment of
dues (where applicable) is as follows:
*Strike out whichever is not applicable.
Description
Integrated Tax
Central Tax
State/UT tax
Cess
1. Amount of
refund/interest*
claimed
2. Refund
sanctioned on
provisional
basis (Order
No…………date)
(if applicable)
3. Refund amount
inadmissible
>
TIPFO Total TIPFO Total TIPFO Total TIPFOTotal
27
Integrated Tax
Central Tax
State/UT tax
Cess
Description
4. Gross amount
to be paid (1-2-3)
5. Amount
adjusted against
outstanding
demand (if any)
under the
existing law or
under the Act.
Demand Order
No… date…
Act Period
6. Net amount to
be paid
TIPFO Total TIPFO Total TIPFO Total TIPFOTotal
Note. 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands
_
for others.
*Strike out whichever is not applicable.
*1. I hereby sanction an amount of INR
to M/s
having GSTIN
under
sub-section (5) of section 54 of the Act/under section 56 of the Act
@Strike out whichever is not appl
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V
Refund adjusted against outstanding
demand (as per order No.) under
existing law or under this law.
Integrated
Tax
Central State/UT
Tax
Tax
Cess
Demand Order No…… date.
vi
Balance amount of refund
Nil
Nil
Nil
I hereby, order that the amount of claimed/admissible refund as shown above is completely
adjusted against the outstanding demand under this Ordinance/under the existing law. This application
stands disposed as per provisions under sub-section (…) of Section (…) of the Act.
OR
29
PART-B
ORDER FOR WITHHOLDING THE REFUND
This has reference to your refund application referred to above and information/documents furnished
in the matter. The amount of refund sanctioned to you has been withheld due to the following reasons:
Refund Order No.
Date of issuance of Order
Sl.
Refund Calculation
No.
Integrated Central
Tax
Tax
State/UT Tax
Cess
i. Amount of Refund Sanctioned
ii. Amount of Refund Withheld
iii.
Amount of Refund Allowed
Reasons for withholding of the refund:
>
I hereby,
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ove is
true and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial
Institution and Organization, Consulate or Embassy of Foreign Countries/any other person/Class
of persons specified/notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name
Designation/Status
1. GSTIN
31
FORM GST-RFD-11
[See Rule 96A]
FURNISHING OF BOND OR LETTER OF UNDERTAKING FOR EXPORT OF
GOODS OR SERVICES
2. Name
3. Indicate the type of document furnished
Bond
Letter of Undertaking
4. Details of bond furnished
Name of bank
Sl. No. Reference No. of the bank guarantee
Date
Amount
and branch
1
2
3
4
5
Note: Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5. Declaration:ۥ
(i)
The abovementioned bank guarantee is submitted to secure the integrated tax payable
on export of goods or services.
(iii)
I undertake to renew the
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…..
day of………….……
WHEREAS the above bounden obligor has been permitted from time to time to supply goods or
services for export out of India without payment of integrated tax;
AND WHEREAS the obligor desires to export goods or services in accordance with the provisions of
clause (a) of sub-section (3) of section 16;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
of…
rupees endorsed in favour of the President and whereas the obligor has
furnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the
Ordinance in respect of export of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along
with interest, if any, within
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RATED TAX
(See Rule 96A)
To
The Governor of Kerala (hereinafter called the “Governor”), acting through the proper officer
I/We
.of..
.(address of the registered person)
having Goods and Services Tax Identification No.
hereinafter called “the undertaker(s)” including my/our respective heirs, executors/administrators,
legal representatives/successors and assigns by these presents, hereby jointly and severally undertake
on
this
day of.
to the Governor.
(a) to export the goods or services supplied without payment of integrated tax within time
specified in sub-rule (1) of Rule 96A;
(b) to observes all the provisions of the Goods and Services Tax Ordinance (11 of 2017) and
rules made thereunder, in respect of export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along
with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the
date of invoice till the date of payment.
I/We
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entitlement under the Ordinance
.
has indulged in contravention of the provisions of this Ordinance or rules made thereunder to
evade tax under this Ordinance;
OR
M/s.
.
engaged in the business of transporting goods that have escaped payment of tax
is an owner or operator of a warehouse or a godown or a place where goods that have escaped
payment of tax have been stored
has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under
this Ordinance.
OR
C.
goods liable to confiscation/documents relevant to the proceedings under the Ordinance are
secreted in the business/residential premises detailed herein below:
Therefore,ۥ
in exercise of the powers conferred upon me under sub-section (1) of section 67 of the
Ordinance, I authorize and require you to inspect the premises belonging to the above
mentioned person with such assistance as may be necessary for inspection of goods or
documents and/or any other things relevant to the proceedings under the
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on Officer/s
(i)
36
FORM GST-INS-02
ORDER OF SEIZURE
[See Rule 139 (2)]
WHEREAS an inspection under sub-section (1)/search under sub-section (2) of Section 67 was
at _:_ AM/PM in the following premise(s):
conducted by me on
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents/papers and goods found during the
inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents
and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s)
mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67,
I hereby seize the following goods/books/documents and things:
(A) Details of Goods seized:
Sl.
No.
1
Description
of goods
2
Quantity or units
Make/mark or
model
Remarks
3
4
5
(B) Details of books/documents/things seized:
Sl.
Description
No
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r things useful for or relevant to proceedings under this Act are secreted in place(s)
mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67,
I hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with the goods
except without the previous permission of the undersigned:
Sl.
No.
Description
of goods
1
2
Place:
Date:
Signature of the Witnesses
To:
2
Quantity or units
Make/mark or
model
Remarks
3
4
5
Name and address
>
Name and Designation of the Officer
Signature
39
FORM GST-INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See Rule 140(1)]
I
of..
. hereinafter
called “obligor(s)” am held and firmly bound to the President of India (hereinafter called “the
..(State) (hereinafter called “the Governor”) in
President”) and/or the Governor of
the sum of..
rupees to be paid to the President/the Governor for which
payment will be made. I jointly and severally bind myself and my heirs/executors/
represent
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this condition, the same
shall be in full force:
AND the President/Governor shall, at his option, be competent to make good all the losses and
damages from the amount of the security deposit or by endorsing his rights under the above-written
bond or both;
IN THE WITNESS THEREOF these presents have been signed the day herein before written by the
obligor(s).
Date:
Place:
Signature(s) of obligor(s).
Witnesses:
(1) Name and Address
(2) Name and Address
Date:
Place:
Accepted by me this…
40
40
.day of…
..(month)..
(year)
(designation of officer) for and on behalf of the President/Governor.
(Signature of the Officer).
41
FORM GST-INS-05
ORDER OF RELEASE OF GOODS/THINGS OF PERISHABLE OR HAZARDOUS NATURE
[See Rule 141(1)]
Whereas the following goods and/or things were seized on
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
from the
Sl.
Description
Quantity or units
No.
1
of goods
2
Make/mark or
model
Remarks
3
4
5
and s
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UMMARY OF STATEMENT
Date:
Date:
Date:
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
(Amount in
Sl.
No.
Tax
Period
Place of supply
Tax/
Act
Others
Total
(1)
(2)
(3)
(name of State)
(4)
Cess
(5)
(6)
(7)
Total
FORM
44
GST-DRC-03
[See Rule 142 (2) & 142 (3)]
INTIMATION OF PAYMENT MADE VOLUNTARILY OR MADE AGAINST THE SHOW CAUSE
NOTICE (SCN) OR STATEMENT
1
GSTIN
2
Name
3
Cause of payment
>
Audit, investigation, voluntary, SCN, others
(specify)
4
Section under which voluntary payment is
made
>
5
Details of show cause notice, if payment is
made within 30 days of its issue
Reference No.
Date of issue
6 Financial Year
7
Details of payment made including interest and penalty, if applicable
(Amount in
Sl. Tax
Act
No. Period
Place of Tax/
supply (POS) Cess
Interest
Penalty, if
applicable
Ledger
utilised
Debit
Date of
Total
entry
(Cash/
debit entry
No.
Credit)
(1) 2) (3) (4) (5) (0) (89) (10) (11)
8. Reasons, if any –
>
9. Verification-
I hereby solemnly affirm and declare that the
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dings initiated vide the said notice are
Copy to:
Signature:
Name:
Designation:
47
FORM
GST-DRC-06
[See Rule 142(4)]
REPLY TO THE SHOW CAUSE NOTICE
1. GSTIN
2. Name
3. Details of Show Cause Notice Reference No.
4. Financial Year
5. Reply
>
6. Documents uploaded
>
7. Option for personal hearing
Yes
No
Date of issue
8. 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 Authorized Signatory
Name:.
Designation/Status:
Date:
1. Details of order:
(a) Order No.:
FORM
48
GST-DRC-07
[See Rule 142(5)]
SUMMARY OF THE ORDER
(b) Order date :
(c) Tax period :
2. Issues involved: >
3. Description of goods/services :
classification, valuation, rate of tax, suppression of turnover,
excess ITC claimed, excess refund released, place of supply,
others (specify)
Sl. No.
4. Details of Demand
HSN
Description
(Amount in
Sl.
Tax
Turnover
No.
rate
Place of
supp
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der section 161 as under:
>
Copy to:
33/3113/2017/S-6.
.(GSTIN/ID)
(Name)
.(Address)
To
Particulars of defaulter:
GSTIN:
Name:
Demand Order No.:
Reference No. of recovery:
Period:
50
50
FORM GST-DRC-09
[See Rule 143]
Date:
Date:
ORDER FOR RECOVERY THROUGH SPECIFIED OFFICER UNDER SECTION 79
Whereas a sum of Rs. > Ordinance, by the
aforesaid person who has failed to make payment of such amount. The details of arrears are given in
the table below:
(Amount in
Act
Tax/Cess Interest Penalty
Others
Total
(1)
Integrated tax
(2)
(3)
(4)
(5)
(6)
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the > Ordinance to
recover the amount due from the > as mentioned above.
Place:
Date:
Signature:
Name:
Designation:
51
54
FORM
GST-DRC-10
[See Rule 144(2)]
NOTICE FOR AUCTION OF GOODS UNDER SECTION 79 (1) (b) OF THE ORDINANCE
Demand Order No. :
Period:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods specified
in th
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12)]
NOTICE TO SUCCESSFUL BIDDER
Please refer to Public Auction Reference No.
dated..
On the basis of
auction conducted on
you have been found to be a successful bidder in the instant case.
within a period of 15 days from
You are hereby, required to make payment of Rs…
the date of auction.
The possession of the goods shall be transferred to you after you have made the full payment of
the bid amount.
Place:
Date:
Signature:
Name:
Designation:
Demand Order No.:
Reference No. of recovery:
Period:
53
FORM
GST-DRC-12
[See Rule 144(5) & 147(12)]
SALE CERTIFICATE
This is to certify that the following goods:
Sl. No.
(1)
Date:
Date:
SCHEDULE (MOVABLE GOODS)
Description of goods
(2)
Quantity
(3)
SCHEDULE (IMMOVABLE GOODS)
Building Floor
No./
No.
Name of the
Premises/
Flat No.
Building
(1)
(2)
(3)
(4)
Road/ Locality/
Street Village
(5)
District State
PIN Latitude
Code (optional)
Longitude
(optional)
(6) (7)
(8)
(9)
(10)
SCHEDULE (SHARES)
Sl. No.
(1)
Name of the Company
(2)
Quantity
(3)
Value
(4
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pay a sum of rupees
forthwith or upon the money becoming due or being held in compliance of the provisions contained in
clause (c)(i) of sub-section (1) of section 79 of the Ordinance.
Please note that any payment made by you in compliance of this notice will be deemed under
section 79 of the Ordinance to have been made under the authority of the said taxable person and the
certificate from the Government in FORM GST DRC-14 will constitute a good and sufficient
discharge of your liability to such person to the extent of the amount specified in the certificate.
Also, please note that if you discharge any liability to the said taxable person after receipt of
this notice, you will be personally liable to the State/Central Government under section 79 of the
Ordinance to the extent of the liability discharged, or to the extent of the liability of the taxable person
for tax, cess, interest and penalty, whichever is less.
Please note that, in case you fail to make payment in pursuance of this
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tained in your Court on the day of
20……. by
20..
…., a sum of rupees
person is liable to pay a sum of rupees
(Name of defaulter) in Suit No.
of
is payable to the said person. However, the said
under the provisions of the
> Act/Ordinance vide order number
dated
You are requested to execute the decree and credit the net proceeds for settlement of the
outstanding recoverable amount as mentioned above.
Place:
Date:
Proper Officer/Specified Officer
To
GSTIN:
Name:
Address:
Demand Order No. :
Reference No. of recovery:
Period:
57
FORM
GST-DRC-16
[See Rule 147(1) and 151(1)]
Date:
Date:
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 > Act/Ordinance.
The immovable goods mentioned in the Table below are, therefore, attached and will be sold
for the recovery of the said amount. You are hereby prohibited f
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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 far as they have been ascertained, are those specified in the
Schedule against each lot.
on..
In the absence
of any order of postponement, the auction will be held
.(date) at..
.a.m./p.m. In the event the entire amount
due is paid before the issuance of notice, the auction will be cancelled.
The price of each lot shall be paid at the time of sale or as per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for auction and
resold.
SCHEDULE (MOVABLE)
Sl. No.
(1)
Description of goods
(2)
Quantity
(3)
SCHEDULE (IMMOVABLE)
Building Floor
No./
No.
Flat No.
Name of
the Road/ Locality/
Premises/ Street Village
Building
District State
PIN
Code
Latitude Longitude
(optional)
(optional)
(1)
(2)
(3)
(4)
(5)
(6
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Date:
Date:
APPLICATION TO THE MAGISTRATE FOR RECOVERY AS FINE
A sum of >is recoverable from > holding
> on account of tax, interest and penalty payable under the provisions of the Ordinance.
You are requested to kindly recover such amount in accordance with the provisions of clause (f)
of sub-section (1) of section 79 of the Ordinance as if it were a fine imposed by a Magistrate.
DETAILS OF AMOUNT
Description
Central tax
State/UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
Signature
Name
Designation
61
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 Ordinance, I request you to allow me
extension of time up to
for payment of tax/other dues or to allow me to pay such
.instalments for reasons stated below:
tax/other dues in
Demand ID
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons:
Centr
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alments has been examined
and it has not been found possible to accede to your request for the following reasons:
Reasons for rejection
Signature
Place:
Date:
Name
Designation
Reference No.:
To
63
FORM
GST-DRC-22
[See Rule 159(1)]
Date:
.Name
.Address
(Bank/Post Office/Financial Institution/Immovable property registering authority)
PROVISIONAL ATTACHMENT OF PROPERTY UNDER SECTION 83
business at
It is to inform that M/s.
(GSTIN/ID), PAN
(name) having principal place of
..(address) bearing registration number as
is a registered taxable person
under the > Act/Ordinance. Proceedings have been launched against the aforesaid
taxable person under section >account_in_your>
having Account No. >;
or
property located at >.
In order to protect the interests of revenue and in exercise of the powers conferred under
section 83 of the Ordinance, I
(name),
(designation), hereby provisionally attach the aforesaid account / property.
No debit shall be allowed to be made from the said account or any other
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of the taxable person:
GSTIN:
Demand Order No.:
65
FORM GST-DRC-24
(See Rule 160)
Date:
Period:
INTIMATION TO LIQUIDATOR FOR RECOVERY OF AMOUNT
This has reference to your letter >, giving intimation of your
appointment as liquidator for the > holding >. In this connection, it
is informed that the said company owes/likely to owe the following amount to the State/Central
Government:
CURRENT/ANTICIPATED DEMAND
(Amount in
Act
Tax
Interest
(2)
(3)
Penalty
(4)
Other Dues
Total Arrears
(5)
(6)
(1)
Central tax
State/UT tax
Integrated tax
Cess
In compliance of the provisions of section 88 of the Ordinance, you are hereby directed to make
sufficient provision for discharge of the current and anticipated liabilities, before the final winding up
of the company.
Place:
Date:
33/3113/2017/S-6.
Name
Designation:
Reference No. >
Το
GSTIN
Name
Address.
66
FORM GST-DRC-25
(See Rule 161)
Demand Order No.:
Reference number of recovery:
Period:
Reference No. in Appeal or Revision or any other proceed
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e for which
prosecution is instituted or contemplated
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 Ordinance
8. If answer to 7 is in the negative, the details of previous cases
9.
Whether any proceedings for the same or any other offence are
contemplated under any other law.
10. If answer to 9 is in the affirmative, the details thereof
(1)
(2)
DECLARATION
I shall pay the compounding amount, as may be fixed by the Commissioner.
I understand that I cannot claim, as a matter of right, that the offence committed by me under
the Ordinance shall be compounded.
Signature of the applicant
Name
Reference No:
To
GSTIN/ID.
Name..
Address
ARN
68
FORM GST-CPD-02
[See Rule 162(3)]
Date:
Date:
ORDER FOR REJECTION / ALLOWANCE OF COMPOUNDING OF OFFENCE
This has reference to your application referred to above. Your application has been exam
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