Author: admin_gst

Rule 156
Recovery through court.
GST
DEMANDS AND RECOVERY
Rule 156 of Central Goods and Services Tax Rules, 2017
Recovery through court.-
156. 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 spec

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Rule 155
Recovery through land revenue authority.
GST
DEMANDS AND RECOVERY
Rule 155 of Central Goods and Services Tax Rules, 2017
Recovery through land revenue authority.-
155. 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 per

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Rule 154
Disposal of proceeds of sale of goods and movable or immovable property.
GST
DEMANDS AND RECOVERY
Rule 154 of Central Goods and Services Tax Rules, 2017
1[Disposal of proceeds of sale of goods or conveyance and movable or immovable property.-
154. (1) The amounts so realised from the sale of goods or conveyance, movable or immovable property, for the recovery of dues from a defaulter or for recovery of penalty payable under sub-section (3) of section 129 shall,-
(a) first, be appropriated against the administrative cost of the recovery process;
(b) next, be appropriated against the amount to be recovered or to the payment of the penalty payable under sub-section (3) of section 129, as the case may be;
(c) next

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od of six months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund;]
 
 
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NOTES:-
1. 
Substituted vide Notification No. 40/2021 – Central Tax dated 29-12-2021 w.e.f. 01-01-2022 before it was read as,
“Disposal of proceeds of sale of goods and movable or immovable property.-
154. The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,-
(a) first, be appropriated against the administrative cost of the recovery process;
(b) next, be appropriated against the amount to be recovered;
(c) next, be app

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Rule 153
Attachment of interest in partnership.
GST
DEMANDS AND RECOVERY
Rule 153 of Central Goods and Services Tax Rules, 2017
Attachment of interest in partnership.-
153. (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 sam

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Attachment of property in custody of courts or Public Officer.
Rule 152
GST
DEMANDS AND RECOVERY
Central Goods and Services Tax Rules, 2017
Attachment of property in custody of courts or Public Officer.-
152. 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 reco

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Rule 151
Attachment of debts and shares, etc.
GST
DEMANDS AND RECOVERY
Rule 151 of Central Goods and Services Tax Rules, 2017
Attachment of debts and shares, etc.-
151. (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 credit

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Assistance by police.
Rule 150
GST
DEMANDS AND RECOVERY
Central Goods and Services Tax Rules, 2017
Assistance by police.-
150. 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.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulat

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Prohibition against sale on holidays.
Rule 149
GST
DEMANDS AND RECOVERY
Central Goods and Services Tax Rules, 2017
Prohibition against sale on holidays.-
149. 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.
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Statute, statutory provisions legislation, law, enact

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Prohibition against bidding or purchase by officer.
Rule 148
GST
DEMANDS AND RECOVERY
Central Goods and Services Tax Rules, 2017
Prohibition against bidding or purchase by officer.-
148. 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.
–
Statute, statutory provisions legislation, law, enactment,

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Rule 147
Recovery by sale of movable or immovable property.-
GST
DEMANDS AND RECOVERY
Rule 147 of Central Goods and Services Tax Rules, 2017
Recovery by sale of movable or immovable property.-
147. (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concern

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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 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

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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 property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the

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Rule 146
Recovery through execution of a decree, etc.
GST
DEMANDS AND RECOVERY
Rule 146 of Central Goods and Services Tax Rules, 2017
Recovery through execution of a decree, etc.-
146. Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale 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

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Rule 145
Recovery from a third person.
GST
DEMANDS AND RECOVERY
Rule 145 of Central Goods and Services Tax Rules, 2017
Recovery from a third person.-
145. (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 t

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Rule 144
Recovery by sale of goods under the control of proper officer.
GST
DEMANDS AND RECOVERY
Rule 144 of Central Goods and Services Tax Rules, 2017
Recovery by sale of goods under the control of proper officer.-
144. (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,

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n case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proc

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Rule 143
Recovery by deduction from any money owed.
GST
DEMANDS AND RECOVERY
Rule 143 of Central Goods and Services Tax Rules, 2017
Recovery by deduction from any money owed.-
143. 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 owi

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Rule 142
Notice and order for demand of amounts payable under the Act.
GST
DEMANDS AND RECOVERY
Rule 142 of Central Goods and Services Tax Rules, 2017
CHAPTER – XVIII
DEMANDS AND RECOVERY
4[142. Notice and order for demand of amounts payable under the Act.-
(1) The proper officer shall serve, along with the
(a) notice issued under section 52 or section 73 or section 74 16[or section 74A] or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, 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 17[or sub-section (3) of section 74A], a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
5[(1A) The 8[proper officer may], before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 7

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n portal electronically.]
7[(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A 14[, and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person.]]
15[(2B) Where an amount of tax, interest, penalty or any other amount payable by a person under section 52 or section 73 or section 74 20[or section 74A] or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, has been paid by the said person through an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT -01 against the debit entry created for the said demand, the said person may file an a

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specified therein, or where the person concerned makes payment of the amount referred to in sub-section (1) of section 129 within seven days of the notice issued under sub-section (3) of that Section but before the issuance of order under the said sub-section (3), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an intimation 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 22[or sub-section (6) of section 74A] or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06.
(5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 23[or section 74A] or section 75 or section 76 or section 122 or

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w.e.f. 01-04-2019 before it was read as,
“Notice and order for demand of amounts payable under the Act.-
142. (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 sub-section (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 payment made by the sai

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y the person chargeable with tax.
(6) The order referred to in sub-rule (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.'”
5.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
6.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
7.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
8. 
Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 before it was read as, “proper officer shall”
9.
Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 before it was read as, “shall communicate”
10. 
Substituted vide Notification No. 40/2021 – Central Tax dated 29-12-2021 w.e.f. 01-01-2022 before it was read as,
“fourteen days of detention or seizure of the goods and conveyance”
11. 
Substitu

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-11-2024
17. 
Inserted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024
18. 
Inserted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024
19. 
Substituted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, 
“or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74”
20. 
Inserted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024
21. 
Substituted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, 
“(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 servi

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Rule 141
Procedure in respect of seized goods.-
GST
Inspection, Search and Seizure
Rule 141 of Central Goods and Services Tax Rules, 2017
Procedure in respect of seized goods.-
141. (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

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Rule 140
Bond and security for release of seized goods.
GST
Inspection, Search and Seizure
Rule 140 of Central Goods and Services Tax Rules, 2017
Bond and security for release of seized goods.-
140. (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.- F

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Rule 139
Inspection, search and seizure
GST
Inspection, Search and Seizure
Rule 139 of Central Goods and Services Tax Rules, 2017
CHAPTER – XVII
INSPECTION, SEARCH AND SEIZURE
Inspection, search and seizure.-
1[139. (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 search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) W

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GST on frequent purchase
Query (Issue) Started By: – Kishan Barai Dated:- 5-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
My friend has a trading shop of tools & nut bolts, he registered in GST as his turn over was above 20,00,000 INR , now many small carpenter , garage owner , home decor biz came to his shop for purchasing tools & nut bolts & my friend billed them after a month. Every time when they come to buy he give them chalan with bill to be p

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Rule 96A
Export of goods or services under bond or Letter of Undertaking
GST
Refund
Rule 96A of Central Goods and Services Tax Rules, 2017
1[96A. 4[Export] of goods or services under bond or Letter of Undertaking.-
(1) Any registered person availing the option to supply goods or services 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, 2[or such further period as may be allowed by the Commissioner,] from the date of issue of the invoi

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mitted 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[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the fi

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shed in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax.]
 
 
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NOTES:-
1.
Inserted vide Notification No. 15/2017 – Central Tax dated 01-07-2017 w.e.f. 01-07-2017
2.
Inserted vide Notification No. 47/2017-Central Tax dated 18-10-2017
3.
Inserted vide Notification No. 51/2017 – Central Tax dated 28-10-2017
4.
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as, “Refund of integrated tax paid on export”
5.
Inserted vide Notification

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gst rate and hsn code for following items
Query (Issue) Started By: – sachin patil Dated:- 5-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
what is hsn code & gst rate for
1. manufacturing pattern for foundry ( metal foundry) with material.
2.manufacturing pattern for foundry ( metal foundry) without material.
3.job work done on labour charges base( machining of automobile components batch qty.)
Reply By vk agarwal:
The Reply:
1. For 1 , pl refe

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whether consignment sales agent can opt for composition scheme
Query (Issue) Started By: – vivek mb Dated:- 5-7-2017 Last Reply Date:- 6-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Madhya Pradesh Goods and Services Tax Act, 2017
149. Goods and services tax compliance rating.
(1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(

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GST on Rice and other cereals
By: – V ALAGAPPAN
Goods and Services Tax – GST
Dated:- 5-7-2017

In the first list of GST rates for goods, there was a small confusion as cereals at SL.No: 10 was taxable at NIL rate, (other than those put up in their containers and bearing a Registered brand name) , but the rate for unit packed branded cereals was not given. But everybody came to a conclusion that packed cereals would be taxed at 5%. On the meeting held on 3rd June, 2017 the council fixed the rate at 5%. The following cereals fall under Chapter 10:
1001 Wheat and meslin
1002 Rye
1003 Barley
1004 Oats
1005 Maize (Corn)
1006 Rice
1007 Grain sorghum
1008 Bulk wheat, millet and canary seed, other cereals such as Jawar, Bajar

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was decided in Shalimar Super Foods case that when not uniform quantities were packed in plastic bags, not sealed and not containing preprinted quantities the same cannot be treated as unit container.
Hence when quantity is preprinted, quantities packed are uniform and packing is sealed, GST is payable on rice.
When pizza was packed in cartons and transported for delivery as per order it was held not as unit container.
When pasta was packed in 10Kg packs and two such packs were packed in a large pack, it was held as unit packing.
Also when pickles sold in sachets, containing predetermined quantity was held as unit packing.
What is registered brand?
As per the CBEC classification Fro.B-4/2/2001-TRU dated 02-03-2001
“Registered Brand n

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Red-carpet entry of GST from July 1, 2017 and gist of the various GST Notifications
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 5-7-2017

Dear Professional Colleague,
Red-carpet entry of GST from July 1, 2017 and gist of the various GST Notifications
“India will now have one tax. GST is actually a Good and Simple Tax……”
Hon'ble Prime Minister, Shri Narendra Modi
When the clock struck midnight on June 30, 2017, the Country India witnessed the biggest indirect tax reform namely Goods and Services Tax (“GST”) receiving a red carpet welcome in Parliament's Central Hall. It was a luxury welcome for the long-awaited GST, ending a 14-year struggle to enlist political support for a move that will replace around 17 federal and state levies and unify a country of 1.3 billion people into one of the world's biggest common markets.
Today is indeed a memorable and historic day for Country India.
Gist of the various GST Notifications:
Recently, the Govern

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ed in a table below:-
Serial No.
Annual turnover in the preceding Financial Year
Number of Digits of HSN Code
*
Upto rupees one crore fifty lakhs
NIL
More than rupees one crore fifty lakhs and upto rupees five crores
2
More than rupees five crores
4
The Government has fixed the rate of interest for the following cases as mentioned in table below:-
Serial No.
Description
Rate of Interest
*
In case of non-payment of tax amount
18
In case of undue or excess claim of input tax credit or undue or excess reduction in output liability
24
In case refund is withheld and which as a result of appeal or further proceedings is sanctioned
6%
In case of refund not granted within 60 days from the date of making application for refund
6%
In case of refund not granted within 60 days from the date of receipt of application filed consequent to an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or Court
9%
The Government has prescribed

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of 1998).
The Government has exempted the Intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the GST leviable thereon, if amount of such supply from any or all the un-registered suppliers is upto ₹ 5,000 in a day.
The registered person may issue a consolidated invoice at the end of a month for all supplies from unregistered suppliers covered under RCM, where the aggregate value of such supplies exceeds ₹ 5,000 from anyor all the suppliers.
The Government has exempted intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the GST on the value of outward supply of such second hand goods, from any supplier, who is not registered, from the whole of the tax leviable thereon under RCM.
The Government has exempted intra-State supplies of goods/services received by a TDS deductor, from any supplier, wh

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elation to taxes paid on supply of services, relating to construction of complex, building, civil structure or part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate.
The word “room tariff & room rent” as mentioned in the rate schedules approved by the GST council has been replaced “declared tariff”. With effect of this amendment, the GST rate applicable on room rent shall be determined based on declared tariff. However, tax shall be levied on the transaction value.
The Government notifies that in case of following categories of services, the GST on supplies shall be paid by the electronic commerce operator –
* Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle
* Services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for resident

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