The Central Goods and Services Tax (Third Amendment) Rules, 2017.
15/2017 Dated:- 1-7-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 15/2017 – Central Tax
New Delhi, the 1st July, 2017
10 Ashadha, 1939 Saka
G.S.R. 819 (E) .:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.
2. In the Central 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 sub
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interest specified under sub-section (1) of section 50 within a period of –
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export
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gent”, the word “job-worker” shall be substituted;
(vi) after rule 138, the following 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 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
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e 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 (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 perso
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of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the
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t or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proce
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bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-s
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er officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect.
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aid broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(8) Where any claim is p
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account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, t
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r or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession
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ebt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respe
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ulter.
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 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 proce
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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.
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 Author
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an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the 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
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applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule
(6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be 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 tha
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d the 28th June, 2017.
=============
Document 1FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person
10
1. GSTIN/Temporary ID:
2.
Legal Name:
3.
Trade Name, if any:
4.
Address:
5. Tax Period:
From
To
6. Amount of Refund Claimed:
7.
Act
Tax Interest
Penalty
Fees
Others
Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
C.
d.
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2.
Order Date
3.
Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto popu
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I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback on goods or services or both and that I have not
claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include
ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation/Status
ப
12
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, clai
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)
11
Part B: Inward Supplies
[GSTR 2: Table 3 (Matched Invoices)]
GSTIN
Invoice details
Rate Taxable
value
of
supplier
Amount of Tax
Place of
supply
(Name
Whether input or input
service/ Capital goods
(incl plant and
machinery) Ineligible for
Amount of ITC available
Integrated
Tax
Central State/ Cess
Tax
No Date Value
UT
Integrated
Central State/
CESS
of State)
ITC
Tax
tax
UT
Tax
Tax
1
2
3
4
6
7
8
9
10
11
12
13
14
15
15
16
13
Note -The data shall be auto-populated from GSTR-1 and GSTR-2.
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
Statement-2
1.
GSTIN
Invoice details
Integrated Tax
BRC/FIRC
Amended
Debit Note
Credit Note
of
recipien
SAC
No. Date
Value
Rate
t
Taxable
value
Amt.
Date
No.
Value
(Integrated
Tax)
(If Any)
Integrated
Tax/
Amended
(If any)
Integrated Tax
/ Amended
(If any)
Net Integrated
Tax
= (11/8)+12-13
1
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
14
Refund Type: Export without paym
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and Table 8)
16
(If any)
Credit Note
Integrated
Tax/
Amended
(If any)
14
Net Integrated
Tax
= (12/7)+13
-14
15
GSTIN/
UIN
No.
Invoice details
Date
Rate
Value
Taxable
value
Amount
Integrated
Tax
Central State/ Cess
Tax
Place of
Supply
UT
(Name
Tax
of State)
1
2
3
4
5
6
7
8
9
10
11
Amended
Value
(Integrated
Tax)
(If Any)
12
Debit Note
Integrated
Tax /
Amended
13
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports etc.
GSTI
Invoice details
Ra
Таха
Amount of Tax
Plac
N
te
ble
e of
Whether
input or
Amount of ITC available
Amend Debit Credit
ed
Net
Note
Note
ITC
value
supp
input
Value
Integra
of
ITC
ITC
ly
service/
ted Tax
suppl
Capital
(ITC
Integra
Integra
ier
(Na
goods
Integrated Tax
ted Tax
me
ted Tax
(incl
of
plant
)
Amend
Amend
= (17/
7)+
18 19
State
ed
ed
and
Integra
machine
ted Tax
Cent
ral
Stat
Ce
(If
e/ SS
Any)
(If any) (If any)
N
Da
Val
Integra
te
ue
ted tax
ral
e/
SS
Tax
UT
Tax
Cent Stat CE
ry)/
Ineligibl
Tax
اني
e for
ITC
12345678910125 14
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Tax period
Reference no. of return Date of filing return
Tax Payable
Integrated Tax
Central Tax State/UTTax Cess
19
1 2 3 4 5678
Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR >
(in words) claimed by M/s –
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the incidence of tax and
interest, has not been passed on to any other person. This certificate is based on the examination of the Books of
Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or
clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
20
20
FORM-GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
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later)
Balance amount (i-ii)
iii.
Amount
of
refund
iv.
sanctioned
Bank Details
Bank Account No. as per
V.
application
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
viii.
MICR
ix.
Date:
Place:
22
222
Signature (DSC):
Name:
Designation:
Office Address:
Payment Advice No: ·
–
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
To PAO/ Treasury/RBI/Bank
Refund Sanction Order No.
Order Date……
Name: <>
Refund Amount (as per Order):
Date:
Description Integrated Tax
Net
Refund
amount
sanctione
Central Tax
State/ UT tax
Cess
TIPFO Total TIPFO Total TIPFO Total TIPFO Total
d
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
Name of the Bank
ii.
Name and Address of the Bank/branch
iii.
IFSC
iv.
MICR
V.
Date:
Place:
To
23
23
(GSTIN/UIN/Temporary ID)
(Name)
Signature (DSC):
Name:
Designation:
Office Address:
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. 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 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 (…) of the Act..
&3. I hereby reject an amount of INR
to M/s
having
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e
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
11.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
29
29
Signature (DSC):
Name:
Designation:
Office Address:
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2.
Name :
3.
Address
4.
Tax Period (Quarter)
5. Amount of Refund Claim
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
6.
Details of Bank Account:
a. Bank Account
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of the bank guarantee
Date
Amount
Name of bank and
branch
2
4
Note Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5. Declaration –
31
5
(i)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export
of goods or services.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the
amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory
Name
Designation Status
Date
32
32
Bond for export of goods or services without payment of integrated tax
(See rule 964)
I/We.
..of..
.,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 th
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ods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen days of the date of demand thereof being made in writing by the said 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
virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare 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).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Addr
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tax, thereon in the event of failure to export the goods or services, along with an amount
equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this..
day of
33
Occupation
Occupation
(month).
(year)
..of
(Designation)
for and on behalf of the President of India
34
===
To
FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
(Name and Designation of officer)
that—
A. M/s.
☠☠â˜
Whereas information has been presented before me and I have reasons to believe
has suppressed transactions relating to supply of
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mises 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
35
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 operations, making of false statement or providing
false evidence is punishable with imprisonment and /or fine under the Act read with section
179, 181, 191 and 418 of the Indian Penal Code.
Given under my hand & seal thi
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:
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:
37
Sr.
Description
No
of books/documents/
1
things seized
2
No. of books /
documents/ things
seized
3
Remarks
4
and these goods and or things are being handed over for safe upkeep to:
>
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.
Place:
Date:
Signature of the Witnesses
To:
Name and Designation of the Officer
Sr.
Name and address
Signature
No.
1.
2.
>
38
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67
was conducted on
: AM/PM in the following premise(s):
>
at
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,
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alled “the President”) and/or the Governor of ….
..(State)
rupees to be paid to the
(hereinafter called “the Governor”) in the sum of
President / the Governor for which payment will be made. I jointly and severally bind myself
and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these
presents; dated this
day of
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have
been seized vide order number
……….dated . having value
rupees. On my request
..rupees involving an amount of tax of
.rupees
the goods have been permitted to be released provisionally by the proper officer on execution
of the bond of value
.rupees and a security of
against which cash/bank guarantee has been furnished in favour of the President/ Governor;
and
WHEREAS I undertake to produce the said goods released provisionally to me as and when
required by the proper officer duly authorized under the Act.
And if all taxes,
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S
NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
No
1
Description
of goods
2
Quantity or units
Make/mark or
model
Remarks
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of
(amount in words and digits), being an
Rs.
amount equivalent to the:
market price of such goods or things
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
43
Name and Designation of the Officer
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
FORM GST DRC – 01
[See rule 142(1)]
F.Y.
Section/sub-section under which SCN is being issued –
SCN Reference No.
(a) Brief facts of the case
Date –
Summary of Show Cause Notice
44
(b) Grounds
(c) Tax and other dues
Date:
Act –
Sr.
Tax
Act
No.
Period
Place of
sup
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f supply
(POS)
Tax/ Interest
Cess
Penalty, if
applicable
Total
Ledger
Debit
Date of
utilised
entry
debit
(Cash/
no.
entry
Credit)
2
3
8. Reasons, if any –
>
5
6
7
8
9
10
11
9. 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.
Signature of Authorized Signatory
46
46
Name
Designation/Status
Date –
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
ARN –
FORM GST DRC – 04
[See rule 142(2)]
F.Y.
Date –
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.
Copy to
47
Signature
Name
Designation
48
48
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 c
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f
turnover, excess ITC claimed, excess refund released,
place of supply, others (specify)
3. Description of goods / services
Sr. No.
4. Details of demand
HSN
Description
(Amount in Rs.)
Sr.
Tax
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
No.
rate
1
2
3
4
5
7
5. Amount deposited
Sr. No. Tax Period
Act
Tax/Cess
Interest Penalty Others
Total
1 2 3 4 5 6 7 8
50
50
Copy to
Signature
Name
Designation
Reference No.:
FORM GST DRC – 08
[See rule 142(7)]
Rectification of Order
Preamble > (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
Order date
ARN, if applied for
Date of ARN
no., if any
Date:
rectification
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 –
>
Details of demand, if any, after rectification
(Amount in Rs
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RC – 10
[See rule 144(2)]
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order no.:
Period:
Date:
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
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Localit Distric Stat
y/
t
e
PIN
Code
Latitude Longitude
(optional) (optional)
/Building
t
e
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
auction of the goods held for recovery of rupees
.at..
..in public
in accordance with the provisions of
section 79(1)(b)/(d) of the > Act and rules made
thereunder on
(Purchaser) has been declared to
and the said..
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..
Place:
Date:
55
Signature
Name
Designation
To
The
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
Particulars of defaulter –
GSTIN-
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
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f 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
Designation
Place:
Date:
56
FORM GST DRC – 14
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
you have discharged your liability by making a payment
of Rs.
dated
for the defaulter named below:
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
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:
57
52
Signature
Name
Designation
FORM GST DRC-15
[See rule 1
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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 created by you shall
be invalid.
59
Schedule (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
No.
Name of
the
/
Road Localit District Stat
y/
PIN
Latitude Longitude
Code
(optiona (optional)
Flat No.
1)
Premises Stree Village
/Building t
1 2 3 4 5 6 7 8 9 10
Schedule (Shares)
Sr. No. Name of the Company
1
2
Place:
Date:
60
60
Quantity
3
Signature
Name
Designation
FORM GST DRC – 17
[See rule 147(4)]
Notice for Auction of Immovable/Movable Property under section 79(1) (d)
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
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…..
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o.
Name of
the
Premises
/Building t
Road Localit District Stat
/
y/
Stree Village
PIN Latitude Longitude
Code (optiona (optional)
1)
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No. Name of the Company
1
2
Quantity
3
Place:
Date:
62
62
Signature
Name
Designation
80
63
I.
FORM GST DRC – 18
[See rule 155]
Το
Name & Address of District Collector
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Certificate action under clause (e) of sub-section (1) section 79
do hereby certify that a sum of Rs…
has been
demanded from and is payable by M/s
holding GSTIN …….under
> Act, but has not been paid and cannot be recovered
from the said defaulter in the manner provided under the Act.
>
The said GSTIN holder owns property/resides/carries on business in your jurisdiction the
particulars of which are given hereunder: –
>
You are requested to take early steps to realise the sum of rupees
defaulter as if it were an arrear of land revenue.
Place:
Date:
Signature
Name
Designati
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ments for reasons stated below:
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 herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Place
Date –
65
Reference No >
To
GSTIN
Name
Address
FORM GST DRC – 21
[See rule 158(2)]
Demand Order No.
Reference number of recovery:
Period –
Application Reference No. (ARN) –
>
Date:
Date:
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
connection you are allowed to pay the tax and othe
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able 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),
(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.
Copy to
67
Signature
Name
Designation
Reference No.:
To
Name
Address
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Date:
(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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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 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.
Place:
Date:
Name
Designation
Reference No >
>
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
FORM GST DRC – 25
[See rule 161]
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
This has reference to the initiation of recovery proceedings against you vide above referred
recovery reference number for a sum of Rs…….
The Appellate /Revisional author
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harged:
7.
Whether this is the first offence under the Act
8.
9.
10.
If answer to 7 is in the negative, the details of previous cases
Whether any proceedings for the same or any other offence
are contemplated under any other law.
If answer to 9 is in the affirmative, the details thereof
71
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 offence committed by me
under the Act shall be compounded.
Signature of the applicant
Name
Reference No:
To
GSTIN/ID
Name
Address
ARN
FORM GST CPD-02
[See rule 162(3)]
Date –
Date:
Order for rejection / allowance of compounding of offence
This has reference to your application referred to above. Your application has been examined
in the department and the findings are as recorded below:
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in
respect of the offences stated in column (2) of the table below on pa
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