The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-II-64 Dated:- 7-7-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT”
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: July 07, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan 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. Amendment of rule 44.- In rule 44 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules,-
(i) in sub-rule (2), for the existing expression “integrated tax and State tax”, the expr
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ces for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 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
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rule 119 of the said rules,-
(i) in heading, for the existing expression “agent”, the expression “job-worker/agent” shall be substituted; and
(ii) after the existing expression- “provisions of” and before the existing expression “sub-section (14) of section 142”, the expression “section 141 or” shall be inserted;
6. Insertion of new Chapters.- After the existing rule 138 and before existing Form GST CMP-01 of the said rules, the following new Chapters XVIIl to XIX, shall be inserted, namely:-
“Chapter XVII
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 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 searc
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he goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books 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 the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act No, 15 of 2017).
(2) In case the person to whom the goods were
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pect of such goods or things.
CHAPTER – XVIII
DEMANDS AND RECOVERY
142, Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the,-
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or subsection (2) of section 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 p
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le (5) shall be treated as the notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
143. Rccovery by deduction from any money owed.- Where any amount payable by a person, hereafter referred to in this rule as “the defaulter”, to the Government under any of the provisions of the Act 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
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r where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(4) 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, 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 off
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e in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (Central Act No. 5 of 1908), execute the attached decree, and credit the net proceeds 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 i
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for which a notice shall be issued in FORM GST DRC-17 clearly indicating the property to be sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper 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
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d that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or 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 properly, 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 off
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fore the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods.
(15) 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.
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
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y of such order shall be affixed on some conspicuous part of the office of officer, and another copy shall be sent, in the ease of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in 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
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ry process;
(b) next, be appropriated against the amount to be recovered;
(c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 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, the prop
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d the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC-21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, 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 Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 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 Act or the Integrated Goods and Services Tax Act, 2017 or 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.
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t referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, 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 a
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n the proceedings before him and has made full and true disclosure of facts relating to the 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 an
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(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 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. Substitution of FORM GST RFD-01.- The existing FORM GST RFD-01
appended to the said rules shall be substituted by the following, namely:-
“FORM GST RFD-01
[See rule 8
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) 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.
g.
IFSC
MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
No
DECLARATION
I hereby declare that the goods exported are not subject to any export duty. I
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t 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..)
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10. Verification
I/We 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
15
Signature of Authorised Signatory
(Name)
Designation/ Status
Part A: Outward Supplies
(GSTR-1: Table 4 and 5)
GSTIN/UIN
1
Statement -1
(Annexure 1)
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
No.
Invoice details
Date
Rate
Value
2
3
4
5
Taxable
value
6
Amount
Place of Supply
Integrated Tax
7
Central Tax
8
State UT Tax
9
Cess
10
(Name of State)
11
Part B: Inward Supplies
[GSTR 2: Table 3 (Matched Invoices)}
GSTI
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ipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
EGM Details
BRC/ FIRC
No.
Date
Value
Goods/
Services
HSN/
SAC
UQC
QTY
No.
Date
Port Code
Rate
Taxable Amt.
value
Ref No.
Date
No.
Date
(G/S)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Note 1. Shipping Bill and EGM are mandatory; – in case of goods.
2. BRC/FIRC details are mandatory- in case of Services
18
trant
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
1
Invoice details
Shipping bill Bill of
export
Integrated Tax
Amended
Value
(Integrated
No.
Date
Value
No
Date
Rate
2
3
4
5
6
7
Taxable
Value
8
Amt.
Tax)
(If Any)
Amt.
Amt.
Debit Note
Integrated
Tax/
Amended
(If any)
Amt.
Credit Note
Integrated Tax /
Amended
(If any)
Net Integrated
Tax
= (10/9)+11
-12
Amt.
9
10
11
12
13
6B: Supplies made to SEZ/ SEZ developer
(GSTR-5: Table 5 and Table 8)
GSTIN/
UIN
No.
Invoice details
Date
Rate
Value
Taxable
value
Inte
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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:
GSTIN/
UIN
Order Date:
Details of invoice covering transaction considered as intra-State / inter-State transaction
earlier
Transaction which were held inter State / intra-State supply
subsequently
Name
Invoice details
(in case
B2C)
Integrated Central
Tax
Tax
State/ UT Cess Place of Supply
Tax
(only if different from
the location
Integrated
Tax
Central
Tax
State/ UT Cess Place of Supply
Tax
No. Date Value Taxable.
Amt
Amt
Amt
Amt of recipient)
Amt
Amt
Amt
(only if different from
the location
Amt of recipient)
Value
1
2
دیا
3
4
5
6
7
8
9
10
11
12
13
14
15
221
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Refund Type: Excess payment of tax, if any in case of Last Return filed.
Refund on account excess payment of tax
(In case of taxpayer who filed last return GSTR-3 – table. 12)
Statement 7:
Sr. No. Tax period Reference no. of return Date of filing
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knowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
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track
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State/UT tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
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,”
9. Substitution of FORM GST RFD-04.- The existing FORM GST RFD-04
appended to the said rules shall be substituted by the following, namely:-
Sanction Order No:
To
(GSTIN)
(Name)
(Address)
“FORM GST RFD-04
[See rule 91(2)]
24
Date:
Provisional Refund Order
Refund Application Reference No. (ARN).
…..
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llows:
*Strike out whichever is not applicable
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Description
1. Amount of refund/interest*
claimed
Integrated Tax
Central Tax
State/ UT tax
Cess
T
I
P
F
â—‹ Total
T
I
P
F
Total
TIPFO Total T IPFO Total
2. Refund sanctioned on provisional
basis (Order No….date) (if
applicable)
3. Refund amount
>
inadmissible
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
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
@Strike out whichever is not applicable
having GSTIN
_under sub-section (5) of section 54) of the Act/under section 56 of the ActⓇ
(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 reco
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ii-iii)
Refund adjusted against outstanding demand
(as per order no.) under existing law or under
this law.. Demand Order No….. date……
Balance amount of refund
vi.
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.
Refund Calculation
No.
Integrated Central
Tax
State/UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
iii.
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Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed
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tive of >
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”
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14. Addition of new form. After the FORM GST RFD-10, so substituted, and
before the existing form GST ASMT – 01, the following new FORM GST RFD-11 shall be
inserted, namely:-
“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 no. of the bank guarantee
Date
Amount
Name of bank and
branch
2
3
4
Note –
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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
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 Act in respect of export
of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported
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)
..of.
(Designation)
for and on behalf of the President of India.
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Letter of Undertaking for export of goods or services without payment of integrated tax
(See rule 96A)
Το
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……..
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
President
_
(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 Act 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 a
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has suppressed transactions relating to supply of goods and/or services
☠has suppressed transactions relating to the stock of goods in hand,
â–¡ has claimed input tax credit in excess of his entitlement under the Act
â–¡ has claimed refund in excess of his entitlement under the Act
☠has indulged in contravention of the provisions of this Act or rules made thereunder to
evade tax under this Act;
B.
M/s.
OR
☠is engaged in the business of transporting goods that have escaped payment of tax
â–¡ 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
â–¡ has kept accounts or goods in such a manner as is likely to cause evasion of tax payable
under this Act.
OR
C.
â–¡ goods liable to confiscation / documents relevant to the proceedings under the Act are
secreted in the business/residential premises detailed herein below
Therefore,
☠in exercise of the powers conferred upon me under
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h section 179, 181, 191 and 418 of the Indian Penal Code.
Given under my hand & seal this..
Seal
day(s).
day of………………….. (month) 20…. (year). Valid for
Place
Signature, Name and designation of the
issuing authority
Name, Designation & Signature of the Inspection Officer/s
(ii)
38
Sanch
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 conducted by me on / / at : AM/PM in the following premise(s):
>
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 exe
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laces 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 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
Place:
Date:
41
Name and Designation of the Officer
Signature of the Witnesses
Name and address
Signature
1.
2.
To:
>
42
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
I…………………
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ds released provisionally to me as and when
required by the proper officer duly 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).
Date:
43
Signature(s) of obligor(s)..
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this
day of
(year)……………………….
President/Governor.
(
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CN is being issued –
SCN Reference No. –
Date –
(a) Brief facts of the case
Summary of Show Cause Notice
(b) Grounds
(c) Tax and other dues
Date:
Act –
Sr.
Tax
Act
No.
Period
Place of
supply
(name of
Tax /
(Amount in Rs.)
Others
Total
Cess
State)
1
2
3
4
5
6
7
Total
449
46
Reference No:
Το
GSTIN/ID
Name
Address
SCN Ref. No.
Statement Ref. No.
FORM GST DRC -02
[See rule 142(1)(b)]
Date –
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
Date:
(Amount in Rs.)
Sr.
Tax
Act
Place of
Tax/
Others
Total
No.
Period
supply
Cess
(name of
State)
1
2
3
4
5.
6
7
Total
47
Scent
FORM 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
>
Section under which voluntary payment
Audit, investigation, voluntary, SCN, others
(specify)
>
4.
is made
5.
Details of show cause notice, if
R
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nature
Name
Designation
Reference No:
Το
GSTIN/ID
Name
Address
Tax Period
SCN –
ARN –
FORM GST DRC-05
[See rule 142(3)]
F.Y.
Date –
Date –
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.
Copy to
50
50
Signature
Name
Designation
1. GSTIN
2. Name
3. Details of Show Cause
Notice
4. Financial Year
5. Reply
6. Documents uploaded
FORM GST DRC-06
[See rule 142(4)]
Reply to the Show Cause Notice
Reference Date of issue
No.
>
>
7. Option for personal hearing
Yes
No
8. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
51
Signature of Authorized Signatory
N
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ation 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 –
>
Details of demand, if any, after rectification
Sr.
No.
Tax Turnover
rate
Place of supply
Act
Tax/ Cess
Interest
(Amount in Rs.)
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:
Το
Copy to
–
>
(GSTIN/ID)
-Name
(Address)
53
Το
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 09
[See rule 143]
Date:
Date:
Order for recovery through specified officer under section 79
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable
under the provisions of the > Act 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 Rs.)
Act
Tax/Cess Interest Penalty
Others
Total
1
2
3
4
5
6
Inte
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t…. 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 payment, the goods shall be again put up for
auction and resold.
Place:
Date:
Schedule
Serial No.
Description of goods
Quantity
2
3
55
Бал
Signature
Name
Designation
To,
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
Please refer to Public Auction Reference no.
of auction conducted on
instant case.
dated
On the basis
you have been found to be a successful bidder in the
You are hereby, required to make payment of Rs.
within a period of 15 days
from 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:
99
56
Signature
Name
Designation
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 12
[Se
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Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
the provisions of the > Act by > holding > who has failed to make payment of such amount; and/or
It is observed that a sum of rupees is due or may become due to the said taxable
person from you; or
It is observed that you hold or are likely to hold a sum of rupees
the said person.
You are hereby directed to pay a sum of rupees
for or on account of
to the Government 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 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 per
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. of recovery:
Date:
Date:
Period:
This certificate will constitute a good and sufficient discharge of your liability to above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
59
Signature
Name
Designation
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
Το
The Magistrate /Judge of the Court of
Demand order no.:
Date:
Period
Sir/Ma'am,
This is to inform you that as per the decree obtained in your Court on the day of
20……. by
of 20…, a sum of rupees
liable to pay a sum of rupees
(name of defaulter) in Suit No.
is payable to the said person. However, the said person is
IGST/CESS>> Act vide order number
under the provisions of the> Act.
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 from transferring or
creating a charge on the said goods in any way and any transfer or charge crea
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nterests 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
.(date) at
..A.M/P.M. In the event the entire
on……..
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)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
Name of
Road Localit District Stat
No.
Flat No.
the
Premises
الا
e
PIN
Code
Latitude Longitude
(optiona (optional)
Stree Village
1)
/Building
t
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
63
Place:
Date:
Sr. No. Name of the Company
1
2
Quantity
3
64
Signature
Name
Designation
FORM GST DRC-18
[S
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lty payable under the provisions of the Act.
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 Act 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:
66
Signature
Name
Designation
FORM GST DRC-20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Instalments
1. Name of the taxable person-
2. GSTIN –
3. Period
In accordance with the provisions of section 80 of the Act, I request you to allow me.
for payment of tax/ other dues or to allow me to pay such
instalments for reasons stated below:
extension of time upto
tax/other dues in
Demand ID
Description
Central tax
State/UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons: –
Upload Document
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and
c
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has not been found possible to accede to your request for the following
reasons:
Reasons for rejection
Place:
Date:
68
Signature
Name
Designation
Reference No.:
Το
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
It is to inform that M/s
(name) having principal place of business at –
(address) bearing registration number as
(GSTIN/ID), PAN
is
a registered taxable person under the > Act. Proceedings have been
launched against the aforesaid taxable person under section > of the said Act to
determine the tax or any other amount due from the said person. As per information available
with the department, it has come to my notice that the said person has a
–
>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 Act, I
(name),
(d
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e said accounts. Therefore, the said account may now be restored to the
person concerned.
or
Please refer to the attachment of property > attached vide above referred
order to safeguard the interest of revenue in the proceedings launched against the person.
Now, there is no such proceedings pending against the defaulting person which warrants the
attachment of the said property. Therefore, the said property may be restored to the person
concerned.
Copy to –
70
Signature
Name
Designation
Το
The Liquidator/Receiver,
Name of the taxable person:
GSTIN:
Demand order no.:
Date:
FORMGST DRC-24
[See rule 160]
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 Rs.)
Act
Tax
Interest Penalty
Other Dues
Total Ar
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proceedings stood immediately before
disposal of appeal or revision. The revised amount of demand after giving effect of appeal /
revision is given below:
Financial year:
(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
Place:
Date:
72
Signature
Name
Designation
FORM GST CPD-01
[See rule 162(1)]
Application for Compounding of Offence
GSTIN/Temporary ID
Address
1.
2.
Name of the applicant
3.
4.
5.
The violation of provisions of the Act for which
prosecution is instituted or contemplated
Details of adjudication order/notice
Reference Number
Date
6.
Tax
Interest
Penalty
Fine, if any
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 deta
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