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Dated:- 19-7-2017 – Section – 10 – Composition levy. Schedule 2: – ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Rule – 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017 No, in General All the service provider are not eligible to avail the benefit of composition scheme. Exception: As per the provisions of Section 10(1)(b), only the specified service provider i.e. Restaurant Service pro

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Goods and Services Tax – Started By: – HimansuSekhar Sha – Dated:- 19-7-2017 Last Replied Date:- 28-8-2017 – 1. As per sec. 18(1)c of cgst act, when a registered person ceases to pay tax under sec. 10, he will take credit of capital goods as per rule 40(1)(a). But if the date of invoice is more than one year, when the composition scheme is over, can he take credit? 2.Whether spare parts provided during warranty will attract gst? 3. Credit reversed when goods written off in the existing CCR rules, subsequently used post gst, can he take the credit. Kindly give reply Regards – Reply By KASTURI SETHI – The Reply = Query-wise reply:-1. No.2.Yes3. No. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I almost endorsed the views of Shri Kasthuri S

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The defect may or may not require spares, but cost of repair is to be borne by the manufacturer as buyer has paid expected amount in advance at the time of purchase. So repair with or without spares, GST has to be borne by the manufacturer.Hence spare attracts GST.is never free of cost. The – Reply By MUKUND THAKKAR – The Reply = Thanks Sh.kasturiji Sir for explaining in details. – Reply By HimansuSekhar Sha – The Reply = will it come come the category sl.no. 1 , sch. 1: permanent disposal of assets where the credit has been taken – Reply By Himansu Sekhar – The Reply = As clarified, the gst will not be paid during supply of goods during warranty period free of cost and no credit will be reversed. I respect their view of experts. – Reply B

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Dated:- 19-7-2017 – Section – 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Rule – 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017 As per Section 10 of the CGST / SGST act of 2017, the benefit of Composition is available to all the manufacturers and trader of the goods. Except certain manufacturers as notified by the Governmeet. As per the notification No. 8/2017 – Dated: 27-6-2017 – CGST The following manufactures are not el

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Income Tax – NO TDS on GST component – wherever the component of GST on services is indicated separately in the Invoice – tax shall be deducted at source under Chapter XVII-B of the Act on the amount

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Goods and Services Tax – GST – Dated:- 19-7-2017 – Ministry of Commerce & Industry in Government of India has set up a facilitation cell each in both Department of Commerce and Department of Industry to reply to the queries of the stakeholders on GST. In addition to this, a series of meetings and workshops have been organized to review the preparedness for implementation of GST, create awareness about it and to discuss the operational issues pertaining to GST with the stakeholders. This inter-alia includes meetings with representations of Industry Associations such as Confederation of Indian Industry (CII), the Associated Chambers of Commerce & Industry of India (ASSOCHAM), PHD Chamber of Commerce & Industry, representatives of

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Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 19-7-2017 Last Replied Date:- 21-7-2017 – We are manufacturer and registered under GST. We required to give free samples of our chemicals to the customer to get order. Earlier we used to pay excise duty on the free samples clearance even though its without consideration. We are also send chemical samples to abroad customer following export procedure.Please let me know the following: Are we need to prepare invoice for suppling free samples in India. In case of abroad customer are we need to follow export procedure? – Reply By KASTURI SETHI – The Reply = Reply to both queries is as follows:-Query No.1 Yes No.2 Yes – Reply By Ganeshan Kalyani – The Reply = The input tax credit propo

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Goods and Services Tax – GST – Dated:- 19-7-2017 – New Delhi, Jul 19 (PTI) Finance Minister Arun Jaitley today described the Goods and Services Tax (GST) as a win- win deal for all as it will expand the tax net, end inspector raj and bring down prices of goods. Pitching the GST as a measure beneficial for the country at a meeting of the BJP parliamentary party attended by Prime Minister Narendra Modi, senior leaders and party MPs, Jaitley said prices of goods has come down between four to eight

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Goods and Services Tax – Started By: – SANJAY BHUWANIA – Dated:- 19-7-2017 Last Replied Date:- 23-7-2017 – I am a resident of Delhi and have rented out a commercial property in Gurgaon (Haryana) and another commercial property in Noida(U.P.). Rent is more than ₹ 20 lacs per annum. Do I need to take registration in GST in Haryana and UP separately and charge CGST/SGST from my tenants or migrate my Delhi service tax registration to GST in Delhi and charge IGST on rent?? – Reply By KASTURI SETHI – The Reply = Regarding renting of immovable property your place of residence is place of supply. You are already registered so you may migrate to GST and mention Gurgaon and Noida additional place of business. This is my view. – Reply By Ganesh

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Goods and Services Tax – Started By: – Balamurugan R – Dated:- 19-7-2017 Last Replied Date:- 13-8-2017 – Dear Experts,,We are a manufacturing unit. Some of the Raw Materials we have purchased from Dealers, So we have Dealer invoice and as well as the manufacturer invoice, Both of them charging GST in their bills and both the invoice contain our name as party name.. We are deal only with the dealer and the we made the payment also to them only..So in the above case we are able to take a input tax credit from the Manufacturer invoice or dealer invoice. .Pls suggest asap.. – Reply By KASTURI SETHI – The Reply = Dealer's invoice is valid. During pre-GST era, any invoice issued by dealer also contains the name of manufacturer from whom deal

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 19-7-2017 – In order to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax, Compensation Cess is being levied on certain goods and services vide The Goods and Services Tax (Compensation to States) Act, 2017. All the provisions of the said Act have come into force w.e.f. 1st day of July, 2017. The Notification No.1/2017-Compensation Cess (Rate) dated 28th June, 2017 specifies that the Aerated waters falling under tariff head 22021010 and lemonade falling under tariff head 22021020 will be subject to compensation cess of 12%. Now, the question arises is whether the compensation cess of 12% is to be charge

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Income Tax – 23/2017 – Dated:- 19-7-2017 – CIRCULAR No. 23/2017 F. No. 275/59/2012-IT (B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi 19th July, 2017 Subject: Modification of Circular No.1 of 2014 in view of substitution of Service Tax by Goods and Services Tax (GST). The Central Board of Direct Taxes (the Board) had earlier issued Circular No. 1/2014 dated 13.01.2014 clarifying that wherever in terms of the agreement or contract between the payer and the payee, the Service Tax component comprised in the amount payable to a resident is indicated separately, tax shall be deducted at source under Chapter XVII-B of the Income-tax Act, 1961 (the Act) on the amount paid or p

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new system for taxation of services under the GST regime. 4. In the light of the fact that even under the new GST regime, the rationale of excluding the tax component from the purview of TDS remains valid, the Board hereby clarifies that wherever in terms of the agreement or contract between the payer and the payee, the component of 'GST on services' comprised in the amount payable to a resident is indicated separately, tax shall be deducted at source under Chapter XVII-B of the Act on the amount paid or payable without including such 'GST on services' component. GST for these purposes shall include Integrated Goods and Services Tax, Central Goods and Services Tax, State Goods and Services Tax and Union Territory Goods and

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Goods and Services Tax – F. No. C-50/25/2000-Ad II – Dated:- 19-7-2017 – F. No. C-50/25/2000-Ad II Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs North Block, New Delhi Dated 19th July, 2017 Office Order No. 122/2017 Consequent upon appointment of Shri S.K. Panda and Ms. Ameeta Suri as Member of Central Board of Excise and Customs(CBEC), with the approval of the Competent Authority, it has been decided to allocate the charges amongst the Members of the Central Board of Excise and Customs as under until further orders: Sl No. Name Member's charge Zones/Directorates to be supervised 1 Ms. Ananya Ray Member (Customs) Principal Chief Commissioner GST & CX, Mumbai; Principal Chief Commi

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la; Directorate General of NACIN; Directorate General of Vigilance; Directorate General of HRD; Directorate General of Tax Payer Services. 3 Shri Mahender Singh Member (GST) Principal Chief Commissioner GST & CX, Kolkata; Chief Commissioner Customs, Kolkata; Chief Commissioner GST, CX & Customs, Bhubaneswar; Chief Commissioner GST & CX, Ranchi; Chief Commissioner Customs (P), Patna; Chief Commissioner GST, CX and Customs, Guwahati; Directorate General of Goods & Services Tax; 4 Shri R.R. Mahajan Member (Budget) Chief Commissioner GST, CX & Customs, Hyderabad; Chief Commissioner GST, CX & Customs, Visakhapatnam; Chief Commissioner of GST & CX, Bhopal; Chief Commissioner GST & CX, Nagpur. 5 Shri Susanta Kumar P

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GST – States – 15/2017 – Dated:- 19-7-2017 – FINANCE (REVENUE-1) DEPARTMENT Delhi, the 19th July, 2017 NOTIFICATION No. 15/2017 No. F 3(18)/Fin(Rev-I)/2017-18/DS-VI/448.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 1st day of July, 2017. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal Rules), in rule 44,- (a) in sub-rule (2), for the words integrated tax and central tax , the words central tax, State tax, Union territory tax and integrated tax shall be substituted; and (b) in sub-rule (6), for the words and letters IGST and CGST , the words

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ted 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 the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79. (4) The export as a

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per officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be 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 in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things excep

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nalty 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 the 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 at 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) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things

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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 under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of se

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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 subsection (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, f

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n 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 from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as the third person ), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the notice iss

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n 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 immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; (b) a movable property

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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 in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time

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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, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Provided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stam

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e 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 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 by a written order in FORM GST DRC-16 prohibiting.- (a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a f

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nt 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 the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being dir

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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, 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, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing paymen

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ing financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or the Central 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 property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equiva

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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 Act in FORM GST DRC -24. 161. Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Chapter – XIX Offences and Penalties 162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application,

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, 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 withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted. ; 7. In the principal Rules, for the forms FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10, the follo

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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 supplier/ recipient) 1. Supplies to SEZ Unit 2. Supplies to SEZ Developer 3. Recipient of Deemed Exports (g) Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer (h) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (i) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (j) Excess payment of tax, if any (k) Any other (specify) 8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer) (a) Bank Account Number : (b) Name of the Bank : (c) Bank Account Type : (d) Name of account holder : (e) Address of Bank Branch : (f) IFSC : (g) MICR : 9. Whether Self-Dec

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to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund 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 under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..) 10. Verification I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. We declare that no refund on this account has been received by us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Statement -1 (Annexure 1) Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)] Part A: Outward Supplies (GSTR- 1: Table 4 and 5) GSTIN/ UIN Invoice details Rate Taxable value Am

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9 10 11 12 13 14 6A. Exports BRC/ FIRC details are mandatory- in case of services Statement- 3 Refund Type: Export without payment of Tax-Accumulated ITC (GSTR- 1: Table 6A) GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax EGM Details BRC/ FIRC No. Date Value Goods/ Services (G/S) HSN/ SAC UQC QTY No. Date Port Code Rate Taxable value Amt. Ref No. Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 6A. Exports Note – 1. Shipping Bill and EGM are mandatory; – in case of goods. 2. BRC/ FIRC details are mandatory- in case of Services Statement 4 Supplies to SEZ/ SEZ developer Refund Type: On account of supplies made to SEZ unit/ SEZ Developer (GSTR- 1: Table 6B and Table 9) GSTIN of recipient Invoice details Shipping bill/ Bill of Integrated Tax Amended Value (Integrated Tax) (If Any) Debit Note Integrated Tax / Amended (If any) Credit Note Integrated Tax / Amended (If any) Net Integrated Tax = (10/ 9 ) + 11 – 12 No. Date Value No Date Rate Taxable Va

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y) Net ITC Integrated Tax = (17/ 7 ) + 18 – 19 Integrated Tax Central Tax State/ UT Tax Cess 12 13 14 15 16 17 18 19 20 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: GSTIN/ UIN Name (in case B2C) Details of invoice covering transaction considered as intra -State / inter-State transaction earlier Transaction which were held inter State / intra-State supply subsequently Invoice details Integrated Tax Central Tax State/ UT Tax Cess Place of Supply (only if different from the location of recipient) Integrated Tax Central Tax State/ UT Tax Cess Place of Supply (only if different from the location of recipient) No Date Value Taxable Value Amt Amt Amt Amt Amt Amt Amt Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement 7: Refund Type: Excess payment of tax, if any in case of Last Return filed. Refund on account excess payment

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Acknowledgment Your application for refund is hereby acknowledged against <Application Reference Number> Acknowledgement Number : Date of Acknowledgement : GSTIN/ UIN/ Temporary ID, if applicable : Applicant s Name : Form No. : Form Description : Jurisdiction (tick appropriate) : Centre State/ Union Territory: Filed by : Refund Application Details Tax Period Date and Time of Filing Reason for Refund Amount of Refund Claimed: Tax Interest Penalty Fees Others Total Central Tax State /UT tax Integrated Tax Cess Total Note 1: The status of the application can be viewed by entering ARN through <Refund> Track Application Status on the GST System Portal. Note 2: It is a system generated acknowledgement and does not require any signature. FORM-GST-RFD-04 [See rule 91(2)] Sanction Order No. : Date: <DD/MM/YYYY> To ___________ (GSTIN) ___________ (Name) ____________ (Address) Provisional Refund Order Refund Application Reference No. (ARN) …………Dated

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M/YYYY>………. GSTIN/ UIN/ Temporary ID < > Name: < > Refund Amount (as per Order): Description Integrated Tax Central Tax State/ UT tax Cess T I P F O Total T I P F O Total T I P F O Total T I P F O Total Net Refund amount sanctioned Interest on delayed Refund Total Note – T stands Tax; I stands for Interest; P stands for Penalty; F stands for Fee and O stands for Others Details of the Bank (i) Bank Account no as per application (ii) Name of the Bank (iii) Name and Address of the Bank /branch (iv) IFSC (v) MICR Date: Place: Signature (DSC): Name: Designation: Office Address: To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) FORM-GST-RFD-06 [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Order No.: Date: <DD/MM/YYYY> To ___________ (GSTIN/ UIN/ Temporary ID) ___________ (Name) ____________ (Address) Show cause notice No. (If applicable) Acknowledgement No. ………… Dated ……&

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le- add row to be given> 6. Net amount to be paid 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 applicable (a) #and the amount is to be paid to the bank account specified by him in his application; (b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above; (c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of rupees is to be paid to the bank account specified by him in his application# . . #Strike-out whichever is not applicable. Or &2. I hereby credit an amount of INR _________ to Consumer Welfare Fund under sub-section (…) of Section

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nctioned on Provisional Basis (Order No…date) (iii) Refund amount inadmissible rejected <<reason dropdown>> (iv) Refund admissible (i-ii-iii) (v) Refund adjusted against outstanding demand (as per order no.) under existing law or under this law. . Demand Order No…… date…… <Multiple rows may be given> (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 Act / under the existing law. This application stands disposed as per provisions under sub-section (…) of Section (…) of the Act. OR 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: Sr. No. Refund Calculatio

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the Account Holder/Operator e. Address of Bank Branch f. IFSC g. MICR 7. Reference number and date of furnishing FORM GSTR-11 8. Verification I _______ as an authorised representative of << Name of Embassy/international organization >> 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. 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 FORM GST RFD-11 [See rule 96A] Furnishing of bond or Letter of Undertaking for export of goods or services 1. GSTIN 2. Name 3. Indicate the type of document furnished Bond: …. Letter of Undertaking …. 4. Details of bond furnished Sr. No. Reference

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President") in the sum of………………….rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this……………….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

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einbefore written by the obligor(s). Signature(s) of obligor(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Accepted by me this………………………..day of ……………………. (month)……………..…….. (year) ………………………………..of …………….. (Designation) for and on behalf of the President of India.". Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) To The President of India (hereinafter called the "President"), acting through the proper officer I/We ……………………………. of……………………..…………… (address of the registered person) having Goods & Services Tax Identification Number No……………………………&helli

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hese presents have been signed the day hereinbefore written by the undertaker(s) Signature(s) of undertaker(s). Date : Place : Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Date Place Accepted by me this………………………..day of ……………………. (month)……………..………….. (year)………………… of …………….. (Designation) for and on behalf of the President of India 8. In the principal Rules, after the form FORM GST TRAN -2 , the following forms shall be inserted, namely :- FORM GST INS-1 AUTHORISATION FOR INSPECTION OR SEARCH [See rule 139 (1)] To …………………………….. ……………………………… (Name and Designation of officer) Whereas information has been presented before me and I have reasons to be

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premises detailed herein below <<Details of the Premises> Therefore,- __ in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, 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 said Act and rules made thereunder. OR __ in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may be necessary, and if any goods or documents and/or other things relevant to the proceedings under the Act are found, to seize and produce the same forthwith before me for further action under the Act and rules made thereunder. Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to inspection / search operati

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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: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 B) Details of books / documents / things seized: Sr. No Description of books / documents / things seized No. of books / documents / things seized Remarks 1 2 3 4 and these goods and or things are being handed over for safe upkeep to: <<Name and address>> with a direction that he shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of the undersigned. Pl

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e 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: Sr. No Description of goods Quantity or units Make/mark or model Remarks 1 2 3 4 5 Name and Designation of the Officer Place: Date: Signature of the Witnesses Name and address Signature 1. 2. To: <<Name and address>> 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 President") and/or the Governor of ………….(State) (hereinafter called the Governor ) in 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/ administrators

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authorized under the Act. And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten days of the date of demand thereof being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of 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 hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date : Place : Witnesses (1) Name and Address (2) Name and Address Date Place Accepted by me this………………………..day of …………………….(month)……………..……..(year) ……………………&hellip

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tion of the Officer Place: Date: To: <<Name and Designation>> FORM GST DRC – 01 [See rule 142(1)] Date: Reference No: To _______________ GSTIN/ID Name _______________ Address Tax Period – F.Y. Act – Section / sub-section under which SCN is being issued – SCN Reference No. Date Summary of Show Cause Notice (a) Brief facts of the case (b) Grounds (c) Tax and other dues (Amount in Rs.) Sr. No. Tax Period Act Place of supply (name of State) Tax /Cess Others Total 1 2 3 4 5 6 7 Total FORM GST DRC -02 [See rule 142(1)(b)] Reference No: Date: To _______________ GSTIN/ID Name _______________ Address SCN Ref. No. – Date – Statement Ref. No. Date – Section /sub-section under which statement is being issued – Summary of Statement (a) Brief facts of the case (b) Grounds (c) Tax and other dues (Amount in Rs.) Sr. No. Tax Period Act Place of supply (name of State) Tax/ Cess Others Total 1 2 3 4 5 6 7 Total FORM GST DRC- 03 [See rule 142(2) & 142 (3)] Intimation of payment made

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04 [See rule 142(2)] Reference No: Date: To _______________ GSTIN/ID Name _______________ Address Tax Period – ARN – F.Y. Date – Acknowledgement of acceptance of payment made voluntarily The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid and for the reasons stated therein. Signature Name Designation Copy to – FORM GST DRC- 05 [See rule 142(3)] Reference No: Date: To _______________ GSTIN/ID Name _______________ Address Tax Period – F.Y. SCN – Date – ARN – Date – Intimation of conclusion of proceedings This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of section , the proceedings initiated vide the said notice are hereby concluded. Signature Name Designation Copy to – FORM GST DRC – 06 [See rule 142(4)] Reply to the Show Cause Notice 1. GSTIN 2. Name 3. Deta

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deposited Sr. No. Tax Period Act Tax/ Cess Interest Penalty Others Total 1 2 3 4 5 6 7 8 Total Signature Name Designation Copy to – FORM GST DRC – 08 [See rule 142(7)] Reference No.: Date: Rectification of Order Preamble – << Standard >> (Applicable for orders only) Particulars of original order Tax period, if any Section under which order is passed Order no. Date of issue Provision assessment order no., if any Order date ARN, if applied for rectification Date of ARN ___ Your application for rectification of the order referred to above has been found to be satisfactory; It has come to my notice that the above said order requires rectification; ___ Reason for rectification – << text box >> Details of demand, if any, after rectification (Amount in Rs.) Sr. No. Tax rate Turnover Place of supply Act Tax/ Cess Interest Penalty 1 2 3 4 5 6 7 8 The aforesaid order is rectified in exercise of the powers conferred under section 161 as under: << text>> To ___

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of Goods under section 79 (1) (b) of the Act Demand order no.: 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 far as they have been ascertained, are those specified in the Schedule against each lot. The auction will be held on ……. at…. AM/PM. In the event the entire amount due is paid before the date of auction, the sale will be stopped. 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

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t No. Floor No. Name of the Premises /Building Road/Street Locality/Village District State PIN Code Latitude (optional) Longitude (optional) 1 2 3 4 5 6 7 8 9 10 Schedule (Shares) Sr. No. Name of the Company Quantity Value 1 2 3 4 have been sold to ……………………………….at………………………………….in public auction of the goods held for recovery of rupees in accordance with the provisions of section 79(1)(b)/(d) of the <<SGST/UTGST/ CGST/ IGST/ CESS>> Act and rules made thereunder on and the said…………………………. (Purchaser) has been declared to be the purchaser of the said goods at the time of sale. The sale price of the said goods was received on………………. The sale was confirmed on…………&hell

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the Act. Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act 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 Act 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 notice, you shall be deemed to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow. Signature Name De

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…………………(name of defaulter) in Suit No. ……………… of 20…, a sum of rupees is payable to the said person. However, the said person is liable to pay a sum of rupees under the provisions of the << SGST/UTGST/CGST/ IGST/ CESS>> Act 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 FORM GST DRC – 16 [See rule 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&gt

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ereon 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 far as they have been ascertained, are those specified in the Schedule against each lot. In the absence of any order of postponement, the auction will be held on………………………(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

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ST/CGST/IGST/UTGST/CESS>> Act, but has not been paid and cannot be recovered from the said defaulter in the manner provided under the Act. << demand details >> The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given hereunder: – <<Description>> You are requested to take early steps to realise the sum of rupees from the said defaulter as if it were an arrear of land revenue. Signature Name Designation Place: Date: 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 payable under the provisions of the Act. You are requested to kindly recover such amount in accordance with the p

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Authorized Signatory _______________________________________ Name ___________________________________ Place – Date – 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 tax/other dues in instalments has been examined and in this connection, you are allowed to pay tax and other dues by – (date) or in this connection you are allowed to pay the tax and other dues amounting to rupees – in – monthly instalments. OR This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been

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; having account no. << A/c no. >>; or property located at << property ID & location>>. In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, 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 account operated by the aforesaid person on the same PAN without the prior permission of this department. or The property mentioned above shall not be allowed to be disposed of without the prior permission of this department. Signature Name Designation Copy to – FORM GST DRC – 23 [See rule 159(3), 159(5) & 159(6)] Date: Reference No.: 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 <<

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o.: 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 said company owes / likely to owe the following amount to the State / Central Government: Current / Anticipated Demand (Amount in Rs.) Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess In compliance of the provisions of section 88 of the Act, you are hereby directed to make sufficient provision for discharge of the current and anticipated liabilities, before the final winding up of the company. Name Designation Place: Date: 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

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p;……. Act Tax Interest Penalty Other Dues Total Arrears 1 2 3 4 5 6 Central tax State / UT tax Integrated tax Cess Signature Name Designation Place: Date: FORM GST CPD-01 [See rule 162(1)] Application for Compounding of Offenc 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 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 DECLARATION (1) I shall pay the compounding amount, as may be fixed by the Commissioner. (2) I understand that I cannot claim, as a matter of right, that the

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GST – States – 15/2017-State Tax – Dated:- 19-7-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 15/2017 – State Tax Naya Raipur, dated : 19.07.2017 No. F-10-54/2017/CT/V (98) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017, (i) in rule 44, (a) in sub-rule (2), for the words integrated tax and central tax , the words central tax, State tax, Union territory tax and integrated tax shall be substituted; (b) in sub-rule (6), for the words and letters IGST and CGST , the words central tax, S

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ar, 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 the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79. (4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of

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eve that a place of business or any other place is to be 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 anauthorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or anauthorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicab

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s 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 the 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 at 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) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of paymen

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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 under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06. (5) A summary of the order issued under su

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an 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 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process. (2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods

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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 from a third person.-(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as the third person ), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DR

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very 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 immovable property, which shall be removed only on the written instructions from the proper officer to that effect. (3) Where the property subject to the attachment or distraint under sub-rule (1) is- (a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale; (b) a movable property, the proper officer shall seize the said property in accordance with the provisions

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cified 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 in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. (9) The person making the claim or objection must adduce eviden

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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, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder: Providedthat where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder. (13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in su

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al 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 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 by a written order in FORM GST DRC-16 prohibiting.- (a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer; (b) in the case of a share, the person in whose na

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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 the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or im

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ecified 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, 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, the amount specified thereunder as if it were a fine imposed by him. 157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. 158. Payment of tax and other amounts in instalments.-(1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80,

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the Union Territory Goods and Services Tax Act, 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 property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become paya

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n 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 Act in FORM GST DRC -24. 161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC -25. Chapter – XIX Offences and Penalties 162. Procedure for compounding of offences.-(1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of suc

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of 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 withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence.Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted. ; (vii) for FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10 , the following FORMS shall respectively be substituted, namely:- FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-R

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GST – States – 07/2017 – Dated:- 19-7-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR NO. 07/2017 DATED: 19.07.2017 Subject: Clarification/Guidelines regarding submission of Bond/Letter of Undertaking (LUT) by the Exporters in respect of Exports without payment of Integrated Tax under WBGST/ CGST Rule 96A. Ref: Relevant Ordinance/Act/Notification/Circular in this regard- (a) West Bengal Goods and Services Tax Ordinance, 2017; (b) The Integrated Goods and Services Tax Act, 2017; (c) West Bengal Goods and Services Tax Rules, 2017; (d) Notification No. 16/2017 dated 07.07.2017 of Department of Revenue (Central Board of Excise & Customs), Ministry of Finance, Government of India; (e) Circular No.4/4/2017-GST of Commissioner of GST (Central Board of Excise & Customs) A number of queries have been received from the Trade Associations and Exporters regarding procedure to be followed for export of goods and services u

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for export without payment of Integrated Tax is required to furnish, prior to export, a Bond or a LUT in Form GST RFD-11 to the jurisdictional Commissioner binding himself to pay the tax due along with interest in terms of sub-section (1) of section 50 within a period of – (a) Fifteen (15) days after the expiry of three months from the date of issue of Invoice for export, if the goods are not exported out of India; or (b) Fifteen (15) days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of Invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (3) In terms of provision of sub-rule (5) of the aforesaid rule 96A, the State Government is empowered to issue Notification and specify certain conditions and safe-guards under which an exporter may furnish LUT in place of Bond. (4) In view of this, attention of Trade Associations, exporters is invited to the followin

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e working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor on the letter head of the registered person. (c) All exporters, not covered under Para 4 (a) of this Circular, would have to submit Bond. (d) A running Bond is required to be furnished in Form GST RFD-11 under rule 96A of the West Bengal Goods and Services Tax Rules, 2017. The Bond would cover the amount of tax involved in the export based on estimated tax liability as assessed by the exporter himself. The exporter shall ensure that the outstanding tax liability on exports is within the Bond amount. In case the Bond amount is insufficient to cover the tax liability in yet to be completed exports, the exporter shall furnish a fresh Bond to cover such liability. (e) Further, FORM RFD-11 under rule 96A of the West Bengal Goods and Services Tax (Third Amendment) Rules, 2017 requires furnishing a bank g

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ssioner, as the case may be, in the format specified in FORM RFD-11 till the module for furnishing of FORM RFD-11 is available on the common portal and furnish the duly filled form to the jurisdictional Senior Joint Commissioner or Joint Commissioner, as the case may be. Moreover, the exporter is at liberty to furnish the bond/LUT before Central Tax Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to respective authority is implemented, (h) It is also clarified in this respect that, the Bond or the LUT, as the case may be, will be accepted by the officer not below the rank of State Tax Officer, having jurisdiction over the principal place of business of the exporter. The Bond amount, corresponding Bank Guarantee, if any, shall be reviewed continuously and matched with the returns filed by the exporters. Instruction to the exporters shall be issued immediately in case of the Bond becomes insufficient to cover the estimated tax liability for f

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21 of Foreign Trade Policy. The export performance will be counted on the basis of FOB value of export earnings in free foreign exchange. (c) For deemed export, FOR value of exports in Indian Rupees shall be converted in US$ at the exchange rate notified by CBEC, as applicable on 1st April of each Financial Year. (d) For granting status, export performance is necessary in at least two out of three years. 3.21 Status Category: Status Category Export Performance FOB / FOR (as converted) Value (in US $ million) One Star Export House 3 Two Star Export House 25 Three Star Export House 100 Four Star Export House 500 Five Star Export House 2000 [Extract from FOREIGN TRADE POLICY (1st April, 2015 – 31st March, 2020, Department of Commerce, Ministry of Commerce and Industry, Government of India] FORM GST RFD-11 (See rule 96A) Furnishing of bond or Letter of Undertaking for export of goods or services 1. GSTIN 2. Name 3. Indicate the type of document furnished Bond: Letter of Undertaking: 4. Det

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……………………………………………….. hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of ……………………………………… rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this……….. 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 …………………………. rupee

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are that this bond is given under the orders of the Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Date: Place: Signature(s) of obligor(s) Witnesses (1) Name and Address Occupation (2) Name and Address Occupation Accepted by me this ……………………………… day of ……………….. (month) ……………. (year) …………………………….of………………………………. (Designation) for and on behalf of the President of India Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) To The President of India (hereinafter called the "President"), acting through the proper officer I/We ……………………………….. of ……………………………………………. (address of the registered person) having Goods and Services Tax Identification Number …….

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GST – States – SRO-05 – Dated:- 19-7-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar. In the notification of the Government of Jammu and Kashmir No: SRO-GST-1 dated 8th July, 2017 read with Corrigendum dated 17.07.2017,- (i) read page 09 instead of page 05 at S. No. (iii) of the corrigendum dated 17.07.2017 (ii) read page 66 instead of page 06 at S. No. (x) of the corrigendum dated 17.07.2017 This Notification shall come into force with effect from 17.07.20

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Customs – Public Notice: – 22/2017 – Dated:- 19-7-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, AHMEDABAD – 380009. F. No:-VIII/48-70/Cus/T/2017 Dated:- 19.07.2017 Public Notice: – 22/2017 Sub: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario. Attention of the Trade is invited to Board's Circular No. 24/2017-Customs issued vide F. No. 609/46/2017-DBKdated 30.06.2017. 2.Attention is invited to Board's Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in respect of drawback claims by a DTA supplier for supplies made to SEZ Unit or developer, when accompanied by a disclaimer, the drawback shall

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if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards. 4. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with Customs authorities concerned without disruption, delay etc. 5. The extant instructions regarding processing etc. of drawback claims of DT

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Customs – PUBLIC NOTICE No. 21/2017 – Dated:- 19-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING, QUEEN'S ROAD, BENGALURU – 560 001 C.N0. VIII/09/23/2017 City cus Tech PN Date: 19.07.2017 PUBLIC NOTICE No. 21/2017 Sub: regarding. **** Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Notification No. 52/2003-Customs dated 31.03.2003 as amended by Notification No. 59/2017-Customs dated 30.06.2017 and also towards Board's Circular No. 29/2017- Customs, dated 17.07.2017. 2. The Trade has brought out problems faced by them in following certain procedures. (a) It has been represented, that field formations are insis

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also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs. 3. Matter has been examined. It has been decided by Board, that – (i) The B-17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (import of Goods at Concessional Rate of Duty) Rules, 2017, and therefore EOU/STP/EHTP units are not required to submit separate continuity bond. (ii) It is to clarify that the requirements of information about estimated quantity and value of goods to be imported are to be provided under Rule 5(1)(a) of the (Import of Goods at Concessional Rate of Duty) Rules, 2017 for a period not exceeding one year. This means that units ma

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Customs – TRADE FACILITY NO. 08/2017 – Dated:- 19-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. C1/03/2016-TU. Cus. Dated: 19.07.2017. TRADE FACILITY NO. 08/2017 Subject: Board Circular No,29/2017 -Customs dated 17.07.2017 on the Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003- Customs dated 31.03.2003- Reg. Kind attention of Exporters, Importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the Central Board of Excise & Customs (CBEC) Circular No. 29/2017 -Customs dated 17th July 2017 (copy enclosed), which addresses the issues faced by

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nd can give requirements for the subsequent period. There is also no provision in the said rule barring the units from making any additions/ modifications/ amendments to the information submitted. (iii) For the transitional period up to 31.07.2017, the EOU/EHTP/STP units can either follow the procedure of Rule (5) of IGCR Rules or use Procurement Certificates for import of goods. (iv) Inter Unit Transfer of goods would be on invoice, on payment of applicable GST but would be without payment of Customs Duty. The amount of such duty exemption claimed will be endorsed by the supplier Unit on the documents. The recipient unit would be responsible for payment of such basic Customs Duty, as is obligated under Notification No.52/2003-Cus dated 31.

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Goods and Services Tax – Started By: – Indrajit Gambhira – Dated:- 18-7-2017 Last Replied Date:- 20-7-2017 – We are importing goods from foreign countries and selling them directly to consumers via Ecommerce platforms.Please let us know if we are elligible to take input credit of Customs Duty or IGST and adjust the same for output tax as IGST CGST and SGST. Also we are transfering the goods from our warehouse to their warehouse which is our additional place of business but different GSTIN.For this stock transfer is there any Tax involved within same state and which document is needed for the same? – Reply By HimansuSekhar Sha – The Reply = You cannot take credit of customs duty. Only igst credit can be taken. When two units have different

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he Reply = E-Commerce Operators are not eligible for small scale threshold exemption. They are working for and on behalf of you. You must have executed agreement/contract with them. They are intermediaries. They will file their own return GSTR-8. You are to file GSTR-1, GSTR-2 and GSTR-3 (all monthly returns). You cannot use their serial nos. You are also not eligible for small scale exemption as you are engaged in inter-State sale. Your sale may be below ₹ 2.50 lakhs you are to upload all purchase and sale invoices. I am not aware of terms and conditions of your agreement with E-Commerce Operator. Anyhow agreement cannot be executed in violation of the provisions of GST Acts. – Reply By Indrajit Gambhira – The Reply = For Sales Retur

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Rate of tax on tender application – Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 18-7-2017 Last Replied Date:- 21-7-2017 – Dear expert, Can anyone provide rate of tax f

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Goods and Services Tax – GST – Dated:- 18-7-2017 – Specified assistive devices, rehabilitation aids and other goods for differently abled people attract the lowest (non-Nil) GST rate of 5%. Most of the inputs for such goods attract 18% GST. Nil GST on any goods zero rates inputs, while domestic goods continue to bear input taxes. Further, for any goods which attract GST rate (other than Nil) which is lower than the inputs for such goods, the Central Goods and Services Tax Act, 2017 (GST law) pr

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GST rates so notified are lower than the pre-GST tax incidence on most of the items of mass consumption such as cereals, pulses, milk, tea, vegetable edible oils, sugar, toothpaste, hair oil, soap, footwear, Childrens picture, drawing or colouring books, etc – Goods and Services Tax – GST – Dated:- 18-7-2017 – The GST rates on supply of goods and services have been notified based on the recommendations of the GST Council. The GST rates on goods and services have been fixed taking into consideration, inter alia, the total indirect tax incidence in pre-GST regime, including cascading of taxes. The GST rates so notified are lower than the pre-GST tax incidence on most of the items of mass consumption such as cereals, pulses, milk, tea, vegetab

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Goods and Services Tax – GST – Dated:- 18-7-2017 – The tax rates on goods and services have been fixed taking into consideration, inter alia, the total indirect tax incidence in pre- GST regime, including cascading of taxes. The GST rates so notified are lower than the pre-GST tax incidence on most of the items of mass consumption, such as cereals, pulses, milk, tea, vegetable edible oils, sugar, toothpaste, hair oil, soap, footwear, Childrens' picture, drawing or coloring books, etc. In addition, the objective of GST was to migrate from a complicated and multi tax system to a simpler tax system. The GST thus, is a much simpler tax regime as compared to tax regime it has replaced. In fact, GST has replaced several taxes which were bein

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What is the classification of Rakhi – Goods and Services Tax – Started By: – R N Desai – Dated:- 18-7-2017 Last Replied Date:- 21-7-2017 – Dear All,I shall be thankful if someone could tell me the Chapter Heading and rate of GST applicable on Rakhi used in the Rakshabandhan festival. – Reply By SHIVKUMAR SHARMA – The Reply = Rakhi is cover under HSN 96040000 & Rate of GST is 18%. – Reply By KASTURI SETHI – The Reply = In English Rakhi is called Cotton Bracelet . Chapter 52. – Reply By Kishan

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