Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
10/2017-STATE TAX Dated:- 30-6-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION NO. 10/2017-STATE TAX
Shimla-171002, the 30th June, 2017
No. EXN-F(10)-14/2017.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. Short Title and Commencement.-(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of
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exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods
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ty by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-W
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ed hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian
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(3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent of the basic fare in the case of international bookings of passage for travel by air.
Explanation.-For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
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hase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.-Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a su
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ces or both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.-Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange f
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the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.-(1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with
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been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the sec
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ances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic cr
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o be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State
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e 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in th
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invoice was issued.
40. Manner of claiming credit in special circumstances.-(1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declarati
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e, in the case of a claim under clause (d) of subsection (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer of
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n portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.-(1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of inp
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edit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation.-For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or t
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oses other than business and partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said subrule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said p
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or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zerojkti=] fgekpy izns'k] 30 twu] 2017@9 vk”kk<+] 1939 2985 rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electron
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t tax at the rate of five percentage points for every quarter or part thereof shall be added to the aggregate value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by takin
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d goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) s
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on (6) of section 18 relating to capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1) and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to anothe
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en as one per cent. of the sale value of such security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.-Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or
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or commerce;
(o) address of delivery where the same is different from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of sect
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of all such supplies.
47. Time limit for issuing tax invoice.-The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before
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voice Reference Number shall be deemed to be production of the invoice under the Act for a period of 30 days from the date of uploading.
49. Bill of supply.-A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into accou
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) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(a) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.-A refund voucher referred
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territory tax or cess);
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative.
52. Payment voucher.-A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods
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document;
(f) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(g) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration: Provided th
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tor;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as- “-“, “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(d) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, inclu
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goods transport agency, and also containing other information as mentioned under rule 46.
(4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board, the consigner may issue a delivery
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wing manner, namely:-
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding
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or free sample and the balance of stock including raw materials, finished goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto.
(4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the prov
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r, the correct entry shall be recorded and where the registers and other documents are maintained electronically, a log of every entry edited or deleted shall be maintained.
(9) Each volume of books of account maintained manually by the registered person shall be serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and qu
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goods or services received for the execution of works contract;
(c) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract;
(d) the details of payment received in respect of each works contract; and
(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of
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he relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format.
(3) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.-(1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number s
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eceipt and disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand.
Chapter VIII
Returns
59. Form and manner of furnishing details of outward supplies.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with in
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y either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him.
60. Form and manner of furnishing details of inward supplies.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall
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available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2.
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR- 2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and servic
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s or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details con
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the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
Explanation.- For the purpose of this sub-rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Fo
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succeeding the calendar month or part thereof. 65. Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made avail
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on the common portal after the due date of filing of FORM GSTR-8.
68. Notice to non-filers of returns.-A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.
69. Matching of claim of input tax credit .-The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also
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lable electronically to the registered person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.-(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before
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turn so as to match the details of corresponding inward supply declared by the recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
72. Claim of input tax credit on the same invoice more than once.-Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability.-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where th
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fter taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return.
74. Final acceptance of reduction in output tax liability and communication thereof.-The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in output tax liabi
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of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.-The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid
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hat the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein.
79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.-(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepa
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TR-9A.
(1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR – 9B.
(2) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.-Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.-(1) Every person who has been issued a Unique
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(iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the
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a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from th
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irmed the statement furnished by the goods and services tax practitioner.
(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the regis
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ractitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.-(1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
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ntained as per rule 87 and the electronic liability register shall be credited accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. 86. Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eli
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it ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation.- For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
87. Electronic Cash Ledger.-(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT- 06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-ru
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way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit:
Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Explanation.-For the purpose of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be va
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r collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 87.
(10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purpose of thi
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es or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised ope
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ent containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods;
(c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to subrule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defin
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ate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies;
(i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment;
(j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54;
(m) a Certificate in Annexure
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al to the refund so claimed.
(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or
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rated supply of goods) x Net ITC / Adjusted Total Turnover} – tax payable on such inverted rated supply of goods
Explanation.- For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted Total turnover” shall have the same meanings as assigned to them in sub-rule (4).
90. Acknowledgement.-(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in term
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he condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to a
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fund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, subsection (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without
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sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03.
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.-Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant men
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ive thousand rupees, excluding tax paid, if any;
(b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and
(c) such other restrictions or conditions as may be specified in the notification are satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export g
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efund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule
(4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST
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sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of
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nts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(d) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(f) to reject an application placed before it o
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T
98. Provisional Assessment.-(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amou
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60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07.
(6) The applicant may file an application in FORM GST ASMT- 08 for release of security furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of receipt of the application under sub-rule (6).
99. Scrutiny of returns.-(1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy
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in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under subsection (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.-(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice
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e reply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02.
102. Special Audit.-(1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the
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ited in the manner specified in section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all relevant documents accompanying such appeal shall be signed, –
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent tojkti=] fgekpy izns'k] 30 twu] 2017@9 vk”kk<+] 1939 3023
(a) the applicant and t
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r shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.
109. Application to the Appellate Authority.-(1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner. (2) A certified copy of the decision or order appealed against shall be subm
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istrar within seven days of filing of the appeal under subrule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed agains
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cating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:-
(a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authorit
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e final amount of demand confirmed.
(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.
114. Appeal to the High Court.-(1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL- 08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.-The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.-Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under th
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ections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and
(ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i);
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or subsection (
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e common portal.
(4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or more and forty per cent. for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respe
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s so stored that it can be easily identified by the registered person.
118. Declaration to be made under clause (c) of sub-section (11) of section 142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.-Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.-Every person having sent goods o
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which shall consist of such officers of the State Government and Central Government as may be nominated by it .
(2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:-(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a mo
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reappointment:
Provided that person shall not be selected as a Technical Member if he has attained the age of sixty-two years.
125. Secretary to the Authority.-The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.
126. Power to determine the methodology and procedure.-The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax o
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rom an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.-(1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on
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d to the proceedings for furnishing their reply.
(4) The Director General of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.-(1) Notwithstanding anything contained in subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information
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ry either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
133. Order of the Authority.-(1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the
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int shall be decided according to the opinion of the majority.
135. Compliance by the registered person.-Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.
136. Monitoring of the order.-The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.-The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise. Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteer
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es taxable goods to a place outside the state shall file a declaration in Form XXVI-A appended to these rules, electronically through the official web-site of the Excise and Taxation Department and shall produce the copy of the said declaration before the proper officer at the time of inspection.
(c) The person-in-charge of conveyance entering the limits of State or leaving the State limits shall also mention in the declaration such particulars of goods carried in the conveyance, as the case may be, and produce hard copy of the same when so required before the proper officer:
Provided that where a conveyance bound for any place outside the State passes through the State, the person-in-charge of such conveyance shall file declaration manually in Form-XXVII appended to these rules at the e-validation centre, failure to file declaration shall attract penal action under Section 129 of the Himachal Pradesh Goods and Services Tax Act, 2017. Provided further that where the goods carried by
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pose of examining that such transport receipts or other documents or account books are in respect of the goods carried, transported, loaded, unloaded, or consigned or received for transport, has the powers to break open any package or packages of such goods.
(3) If the proper officer has reasons to suspect that the goods under transport are meant for business and are not covered by proper and genuine documents as mentioned in sub-rule (1), as the case may be, or that the person transporting the goods is attempting to evade payment of tax due, he may for reasons to be recorded in writing and after hearing the said person order the unloading or detention of the goods, for such period as may reasonably be necessary and shall allow the same to be transported only on the owner of goods or his representative or the driver or other person incharge of the conveyance on behalf of the owner of the goods, furnishing to his satisfaction a security in the form of cash or bank guarantee or bank dra
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to these rules) respectively.
(5)(a) Notwithstanding anything contained in above rules, the following taxable persons registered under the Act who supplies/dispatches goods worth Rs. 30,000/- or more to any purchaser, within the State of Himachal Pradesh shall furnish a declaration regarding tax invoice/bill/cash memo before dispatch of goods in Form XXVI appended to these rules, electronically through the official website of the Excise and Taxation Department:-
1. Registered taxable persons dealing in supply of iron and steel.
2. Registered taxable persons dealing in the supply of plywood and sunmica.
3. Registered taxable persons dealing in the supply of medicines.
4. Registered taxable persons dealing in the supply of electrical items.
5. Registered taxable persons dealing in the supply of edible oils.
6. Registered taxable persons dealing in the supply of marble.
7. Registered taxable persons dealing in supply of furniture.
8. Registered taxable persons dealing in supply
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tronic declaration to compulsorily obtain e-clearance on supply of goods from evalidation centres while entering into the state or leaving the state.
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) They shall come into force on the 1st day of July, 2017.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, after rule 26, the
following shall be inserted, namely:ââ¬â
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in
money. Where the supply of goods or services is for a consideration not wholly in money, the
value of the supply shall,ââ¬â
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of
consideration in money and any such further amount in money as is equivalent to the
consideration not in money, if such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the value of
supply of goods or services or both of like kind and quality;
(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum
total of considerati
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nd (5) of section 25 or where the supplier and
recipient are related, other than where the supply is made through an agent, shallââ¬â
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of
like kind and quality;
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
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(c) if the value is not determinable under clause (a) or (b), be the value as determined by
the application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the
recipient, the value shall, at the option of the supplier, be an amount equivalent to
ninety percent of the price charged for the supply of goods of like kind and quality by
the recipient to his customer not being a related person:
Provided further that where the recipient is eligib
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supply made by the principal shall be four thousand five hundred and fifty rupees
per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees
i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be
determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.ââ¬âWhere the value of a
supply of goods or services or both is not determinable by any of the preceding rules of this
Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or
the cost of acquisition of such goods or the cost of provision of such services.
31. Residual method for determination of value of supply of goods or services or
both. Where the value of supply of goods or services or both cannot be determined under rules 27
to 30, the same shall be determined using reasonable means con
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30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Bank of India reference rate for that currency at that time, multiplied by the total units
of currency:
Provided that in case where the Reserve Bank of India reference rate for a
currency is not available, the value shall be one per cent. of the gross amount of Indian
Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian
Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the
person changing the money would have received by converting any of the two
currencies into Indian Rupee on that day at the reference rate provided by the Reserve
Bank of India.
Provided also that a person supplying the services may exercise the option to
ascertain the value in terms of clause (b) for a financial year and such option shall not
be withdrawn during the remaining part of that financial year.
(b) at the option of t
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s of passage for travel by air.
Explanation.ââ¬âFor the purposes of this sub-rule, the expression ââ¬Åbasic fareâ⬠means that part
of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,ââ¬â
(a) the gross premium charged from a policy holder reduced by the amount allocated for
investment, or savings on behalf of the policy holder, if such an amount is intimated to
the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single
premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy holder
in the first year and twelve and a half per cent. of the premium charged from the policy
holder in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire
premium paid by the polic
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etween the date of purchase and the date of disposal by the person making such
repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
which is redeemable against a supply of goods or services or both shall be equal to the money value
of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be
notified by the Government, on the recommendations of the Council, as referred to in paragraph 2
of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax
credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.ââ¬âNotwithstanding anything
contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure
agent of the recipient of supply shall be excluded from the value of supply, if all the following
con
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his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition
to the amount received for supply he provides on his own account.
Illustration. Corporate services firm A is engaged to handle the legal work pertaining to
the incorporation of Company B. Other than its service fees, A also recovers from B, registration
fee and approval fee for the name of the company paid to the Registrar of Companies. The fees
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à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
charged by the Registrar of Companies for the registration and approval of the name are
compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees.
Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply
made by A to B.
34. Rate of exchan
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or both means the full value in
money, excluding the integrated tax, central tax, State tax, Union territory tax and the
cess payable by a person in a transaction, where the supplier and the recipient of the
supply are not related and the price is the sole consideration, to obtain such supply at
the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and qualityâ⬠means any other supply
of goods or services or both made under similar circumstances that, in respect of the
characteristics, quality, quantity, functional components, materials, and the reputation
of the goods or services or both first mentioned, is the same as, or closely or
substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.ââ¬â⬢(1)The
input tax credit shall be availed by a registered person, including the Input Service Distributor, on
the basis of an
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if all the applicable
particulars as specified in the provisions of Chapter VI are contained in the said document, and the
relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such
person.
(3) No input tax credit shall be availed by a registered person in respect of any tax that has
been paid in pursuance of any order where any demand has been confirmed on account of any
fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.ââ¬â(1) A
registered person, who has availed of input tax credit on any inward supply of goods or services or
both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable
thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall
furnish the details of such supply, the amount of value not paid and the amount of input tax credit
availed of proportionate to such amount not
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of the Act or the provisions of this
Chapter, that had been reversed earlier.
38. Claim of credit by a banking company or a financial institution.-A banking
company or a financial institution, including a non-banking financial company, engaged in the
supply of services by way of accepting deposits or extending loans or advances that chooses not to
comply with the provisions of sub-section (2) of section 17, in accordance with the option
permitted under sub-section (4) of that section, shall follow the following procedure, namely,ââ¬â⬢
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes;
and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in
FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input
services referred to in the second proviso to sub-section (4) of section 17 and not
covered under cla
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of these rules;
(b) the Input Service Distributor shall, in accordance with the provisions of clause (d),
separately distribute the amount of ineligible input tax credit (ineligible under the
provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible
input tax credit;
(c) the input tax credit on account of central tax, State tax, Union territory tax and
integrated tax shall be distributed separately in accordance with the provisions of
clause (d);
(d) the input tax credit that is required to be distributed in accordance with the provisions
of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients ââ¬Â¨R1',
whether registered or not, from amongst the total of all the recipients to whom input
tax credit is attributable, including the recipient(s) who are engaged in making exempt
supply, or are otherwise not registered for any reason, shall be the amount, ââ¬ÅC1ââ¬, to be
calculated by applying the following formula –
Câââ¬Å¡Â = (tÃ
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l be equal to the aggregate of the amount of input tax credit of
central tax and State tax or Union territory tax that qualifies for distribution to
such recipient in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued
only for distribution of input tax credit;
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
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(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an
Input Service Distributor by the supplier shall be distributed in
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istributed by an Input Service Distributor is reduced
later on for any other reason for any of the recipients, including that it was distributed to a wrong
recipient by the Input Service Distributor, the process specified in clause (j) of sub-rule (1) shall
apply, mutatis mutandis, for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input
Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service
Distributor invoice to the recipient entitled to such credit and include the Input Service Distributor
credit note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month
in which such credit note and invoice was issued.
40. Manner of claiming credit in special circumstances.ââ¬â⬢(1) The input tax credit
claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in
stock or inputs contained in semi-finished or finished goods held in
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emi-finished or finished goods held in stock, or as
the case may be, capital goods-
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(i)
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
on the day immediately preceding the date from which he becomes liable to pay
tax under the provisions of the Act, in the case of a claim under clause (a) of sub-
section (1) of section 18;
(ii) on the day immediately preceding the date of the grant of registration, in the case
of a claim under clause (b) of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from which he becomes liable to pay
tax under section 9, in the case of a claim under clause (c) of sub-section (1) of
section 18;
(iv) on the day immediately preceding the date from which the supplies made by the
registered person becomes taxable, in the case of a claim under clause (d) of sub-
section (1) of section 18;
(d)
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registered person shall, in the event of sale, merger, de-merger, amalgamation,
lease or transfer or change in the ownership of business for any reason, furnish the details of sale,
merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02,
electronically on the common portal along with a request for transfer of unutilized input tax credit
lying in his electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of
the value of assets of the new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or
transfer of business has been done with a specific provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the
transferor and, upon such accep
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¬ââ¬
(a) the total input tax involved on inputs and input services in a tax period, be denoted as
'T';
(b) the amount of input tax, out of ââ¬Â¨T', attributable to inputs and input services intended to
be used exclusively for the purposes other than business, be denoted as ââ¬Â¨Tâââ¬Å¡Â';
(c) the amount of input tax, out of ââ¬Â¨T', attributable to inputs and input services intended to
be used exclusively for effecting exempt supplies, be denoted as 'Tâââ¬Å¡ââ¬Å¡ââ¬â¢;
(d) the amount of input tax, out of ââ¬Â¨Tââ¬â¢, in respect of inputs and input services on which
credit is not available under sub-section (5) of section 17, be denoted as ââ¬Â¨T3';
(e) the amount of input tax credit credited to the electronic credit ledger of registered
person, be denoted as 'Câââ¬Å¡Â' and calculated asââ¬â
Câââ¬Å¡Â = T- (Tâââ¬Å¡Â+T2+T3);
(f) the amount of input tax credit attributable to inputs and input services intended to be
used exclusively for effecting supplies other than exempt
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available,
previous to the month during which the said value of ââ¬Â¨E/F' is to be calculated;
Explanation. For the purposes of this clause, it is hereby clarified that the aggregate value
of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under
entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the
said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and input
services are used partly for business and partly for non-business purposes, be denoted
as 'D2', and shall be equal to five per cent. of C2; and
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à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
(k) the remainder of the common credit shall be the eligible input tax credit attributed to
the purposes of business and for effecting supplies other than exempted
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end of the financial year to which such credit relates, in the manner specified in the said sub-
rule and-
(a) where the aggregate of the amounts calculated finally in respect of ââ¬Â¨Dâââ¬Å¡Â' and 'Dâââ¬Å¡ââ¬Å¡'
exceeds the aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨Dâââ¬Å¡Â'
and 'D2', such excess shall be added to the output tax liability of the registered person
in the month not later than the month of September following the end of the financial
year to which such credit relates and the said person shall be liable to pay interest on
the said excess amount at the rate specified in sub-section (1) of section 50 for the
period starting from the first day of April of the succeeding financial year till the date
of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨Dâââ¬Å¡Â
and 'D2' exceeds the aggregate of the amounts calculated finally in respect of 'Dâââ¬Å¡Â' and
'D2', such excess amount shall be claime
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be indicated in FORM GSTR-2 and shall not be
credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used
exclusively for effecting supplies other than exempted supplies but including zero-
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
2985
rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the
electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
(b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life
of such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is
subsequently covered under this clause, the value of 'A' shall be arrived at by reducing
the input tax a
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60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital
goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be
the aggregate of ââ¬Â¨Tm' for all such capital goods;
the amount of common credit attributable towards exempted supplies, be denoted as
'Te', and calculated asââ¬â⬢
where,
Te= (EÃÆ·F) x Tr
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the
said tax period or the aforesaid information is not available, the value of 'E/F' shall be
calculated by taking values of ââ¬Â¨E' and 'F' of the last tax period for which the details of
such turnover are available, previous to the month during which the said value of ââ¬Â¨E/F'
is to be calculated;
Explanation. For the purposes of this clause, it is hereby clarified that the
aggregat
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or the purposes of sub-section (4) of section 18 or
sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held
in stock, the input tax credit shall be calculated proportionately on the basis of the
corresponding invoices on which credit had been availed by the registered taxable
person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life
in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax
credit of integrated tax and central
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r as specified in clause (b) of sub-rule (1)
and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount determined shall form part of the output tax
liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job
worker. (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
2987
under the cover of a challan issued by the principal, including where such goods are sent directly to
a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified
in rule 55.
(3) The details of challans in respe
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and building shall be taken as the same as adopted for the purpose of
paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale value of such security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.ââ¬âSubject to rule 54, a tax invoice referred to in section 31 shall be issued
by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters- hyphen or dash and slash
symbolised as ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any combination thereof, unique for a
financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
(e) name and address of the recipient and the address of deliver
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any;
(1) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(m) amount of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(n) place of supply along with the name of the State, in the case of a supply in the course
of inter-State trade or commerce;
(o) address of delivery where the same is different from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification,
specifyââ¬â⬢
(i) the number of digits of Harmonised System of Nomenclature code for goods or
services that a class of registered persons shall be required to mention, for such period
as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised
System of N
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¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
2989
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:
Provided also that a registered person may not issue a tax invoice in accordance with the
provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions,
namely,-
(a) the recipient is not a registered person; and
(b) the recipient does not require such invoice, and
shall issue a consolidated tax invoice for such supplies at the close of each day in respect of
all such supplies.
47. Time limit for issuing tax invoice.ââ¬â⬢The invoice referred to in rule 46, in the case of
the taxable supply of services, shall be issued within a period of thirty days from the date of the
supply of service:
Provided that where the supplier of services is an insurer or a banking company or a
financial institution, including a non-banking financial company, the period within which the
invoice or any document in
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prepared in duplicate, in the case of the supply of services, in the
following manner, namely,ââ¬â
(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in FORM GSTR-1.
(4) A registered taxable person may upload, on the common portal, a tax invoice issued by
him in FORM GST INV-1, obtain an Invoice Reference Number from the common portal and
2990
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
production of the said Invoice Reference Number shall be deemed to be production of the invoice
under the Act for a period of 30 days from the date of uploading.
49. Bill of supply.ââ¬âA bill of supply referred to in clause (c) of sub-section (3) of secti
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rule:
Provided further that any tax invoice or any other similar document issued under any other
Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of
supply for the purposes of the Act.
50. Receipt voucher.-A receipt voucher referred to in clause (d) of sub-section (3) of
section 31 shall contain the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters-hyphen or dash and slash
symbolised as and “/” respectively, and any combination thereof, unique for a
financial year;
(c) date of its issue;
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(d) name, address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
(e) description of goods or services;
(f) amount of advance taken;
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n the following particulars, namely:ââ¬â⬢
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters-hyphen or dash and slash
symbolised as ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any combination thereof, unique for a
financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
(e) number and date of receipt voucher issued in accordance with the provisions of rule
50;
(f) description of goods or services in respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i) amount of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(j) whether the
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) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(i)
place of supply along with the name of State and its code, in case of a supply in the
course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.ââ¬â⬢(1) A revised tax invoice referred to
in section 31 and credit or debit notes referred to in section 34 shall contain the following
particulars, namely:ââ¬â
(a) the word “Revised Invoiceââ¬, wherever applicable, indicated prominently;
(b) name, address and Goods and Services Tax Identification Number of the supplier;
(c) nature of the document;
(d) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or
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ed person who has been granted registration with effect from a date
earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices
in respect of taxable supplies effected during the period starting from the effective date of
registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect
of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not
exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately
in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with
the provisions of section 74 or section 129 or section 130 shall prominently contain the
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ce Distributor is an office of a banking company or a
financial institution, including a non-banking financial company, a tax invoice shall include any
document in lieu thereof, by whatever name called, whether or not serially numbered but
containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial
institution, including a non-banking financial company, the said supplier shall issue a tax invoice or
any other document in lieu thereof, by whatever name called, whether issued or made available,
physically or electronically whether or not serially numbered, and whether or not containing the
address of the recipient of taxable service but containing other information as mentioned under rule
46.
(3) Where the supplier of taxable service is a goods transport agency supplying services in
relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax
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rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the
documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen
characters, in one or multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:ââ¬â⬢
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if
registered;
(iii) name, address and Goods and Services Tax Identificatio
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are being transported on a delivery challan in lieu of invoice, the same
shall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but
the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the
supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked
down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments,
giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery
challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.ââ¬â
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very registered person, other than a person paying tax under section 10, shall keep
and maintain an account, containing the details of tax payable (including tax payable in accordance
with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input
tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes,
delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
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(a) names and complete addresses of suppliers from whom he has received the goods or
services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or
services, where required under the provisions of this Chapter;
(c) the complete address of
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gisters and
other documents are maintained electronically, a log of every entry edited or deleted shall be
maintained.
(9) Each volume of books of account maintained manually by the registered person shall
be serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account
belonging to a registered person are found at any premises other than those mentioned in the
certificate of registration, they shall be presumed to be maintained by the said registered person.
the,ââ¬â⬢
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting
(a) particulars of authorisation received by him from each principal to receive or supply goods
or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or
services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or
services supp
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addresses of the persons on whose behalf the works contract is
executed;
(b) description, value and quantity (wherever applicable) of goods or services received for
the execution of works contract;
(c) description, value and quantity (wherever applicable) of goods or services utilized in
the execution of works contract;
(d) the details of payment received in respect of each works contract; and
(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form
and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of
supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply
and outward supply shall be preserved for the period as provided in section 36 and shall, where
such accounts and documents are maintained manually, be kept a
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e restored within a reasonable
period of time.
(2) The registered person maintaining electronic records shall produce, on demand, the
relevant records or documents, duly authenticated by him, in hard copy or in any electronically
readable format.
(3) Where the accounts and records are stored electronically by any registered person, he
shall, on demand, provide the details of such files, passwords of such files and explanation for
codes used, where necessary, for access and any other information which is required for such
access along with a sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and
transporters. (1) Every person required to maintain records and accounts in accordance with the
provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the
details regarding his business electronically on the common portal in FORM GST ENR-01, either
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s Tax Identification Number of the registered consigner and consignee for
each of his branches.
(b) every owner or operator of a warehouse or godown shall maintain books of accounts
with respect to the period for which particular goods remain in the warehouse,
including the particulars relating to dispatch, movement, receipt and disposal of such
goods.
(5) The owner or the operator of the godown shall store the goods in such manner that they
can be identified item-wise and owner-wise and shall facilitate any physical verification or
inspection by the proper officer on demand.
Chapter VIII
Returns
59. Form and manner of furnishing details of outward supplies.ââ¬â(1) Every registered
person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act,
2017, required to furnish the details of outward supplies of goods or services or both under section
37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either
directly
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shall be made available
electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in
FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing
of FORM GSTR-1.
(4) The details of inward supplies added, corrected or deleted by the recipient in his
FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall
be made available to the supplier electronically in FORM GSTR-1A through the common portal
and such supplier may either accept or reject the modifications made by the recipient and FORM
GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications
accepted by him.
60. Form and manner of furnishing details of inward supplies.ââ¬â(1) Every registered
person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act,
2017, required to furnish the details of inward supplies of goods or services or both received during
a tax period under su
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other than business and cannot
be determined at the invoice level in FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his return in
FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of
FORM GSTR 2A electronically through the common portal and the said recipient may include the
same in FORM GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor in his return in
FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of
FORM GSTR 2A electronically through the common portal and the said recipient may include the
same in FORM GSTR-2.
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) of
section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-
2A electronically through the common portal and the said deductee may include the same in
FORM GSTR-2.
(7) The details of tax collected at source fur
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t taxable person or a person paying tax under section
10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-
section (1) of section 39 in FORM GSTR-3 electronically through the common portal either
directly or through a Facilitation Centre notified by the Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of
information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of
preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the
provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other
amount payable under the Act or the provisions of this Chapter by debiting the electronic cash
ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in
acc
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urn under sub-rule (1) shall discharge his
liability towards tax, interest, penalty, fees or any other amount payable under the Act or the
provisions of this Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall include the –
(a) invoice wise inter-State and intra-State inward supplies received from registered and
un-registered persons; and
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(b) consolidated details of outward supplies made.
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(4) A registered person who has opted to pay tax under section 10 from the beginning of a
financial year shall, where required, furnish the details of outward and inward supplies and return
under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such
details and returns till the due date of furnishing the return for the month o
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rson shall furnish a return in FORM GSTR-5
electronically through the common portal, either directly or through a Facilitation Centre notified
by the Commissioner, including therein the details of outward supplies and inward supplies and
shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions
of this Chapter within twenty days after the end of a tax period or within seven days after the last
day of the validity period of registration, whichever is earlier.
64. Form and manner of submission of return by persons providing online information
and database access or retrieval services.ââ¬âEvery registered person providing online information
and data base access or retrieval services from a place outside India to a person in India other than a
registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month
succeeding the calendar month or part thereof.
65. Form and manner of submission of return by an Input Se
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l after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available
electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return
furnished under sub-rule (1).
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67. Form and manner of submission of statement of supplies through an e-commerce
operator. (1) Every electronic commerce operator required to collect tax at source under
section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either
directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies
effected through such operator and the amount of tax collected as required under sub-section (1) of
section 52.
(2) The details furnished by the operator under sub-rule (1) shall
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been extended, the date of matching
relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by
order, extend the date of matching relating to claim of input tax credit to such date as may be
specified therein.
Explanation. For the purposes of this rule, it is hereby declared that ââ¬â
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2
that were accepted by the recipient on the basis of FORM GSTR-2A without
amendment shall be treated as matched if the corresponding supplier has furnished a
valid return;
(ii) The claim of input tax credit shall be considered as matched where the amount of input
tax credit claimed is equal to or less than the output tax paid on such tax invoice or
debit note by the corresponding supplier.
70. Final acceptance of input tax credit and communication thereof.-(1) The final
acceptance of claim of input tax credit in resp
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to be added under sub-section (5) of the said section on account of continuation of such
discrepancy, shall be made available to the recipient making such claim electronically in FORM
GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal
on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for the month in which the
discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be
furni
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he
due date for furnishing the return in FORM GSTR-3, namely:-
(a)
Goods and Services Tax Identification Number of the supplier;
(b)
Goods and Services Tax Identification Number of the recipient;
(c)
credit note number;
(d) credit note date; and
(e) tax amount:
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Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and
FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in
the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by
order, extend the date of matching relating to claim of reduction in output tax liability to such date
as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) the claim of
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ity in respect of any tax period which had
been communicated as mis-matched but is found to be matched after rectification by the supplier or
recipient shall be finally accepted and made available electronically to the person making such
claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax
liability and reversal of claim of reduction.ââ¬â(1) Any discrepancy in claim of reduction in
output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability
to be added under sub-section (5) of the said section on account of continuation of such
discrepancy, shall be made available to the registered person making such claim electronically in
FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the common
portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under su
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) rectification by a supplier means deleting or correcting the details of an outward supply
in his valid return so as to match the details of corresponding inward supply declared
by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward
supply so as to match the details of corresponding outward supply declared by the
supplier.
76. Claim of reduction in output tax liability more than once.ââ¬âThe duplication of
claims for reduction in output tax liability in the details of outward supplies shall be communicated
to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.ââ¬â⬢The interest to be refunded under
sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered
person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in
FORM GST PMT-05 and the amount credited shall be available for p
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ed by the
operator and those declared by the supplier shall be made available to the supplier electronically in
FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the
common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement to be furnished for the month in which the discrepancy is
made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
the extent of discrepancy shall be added to the output tax liability of the supplier in his return in
FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are ma
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nish annual statement referred to in sub-section (5) of the said section in FORM GSTR –
9B.
(2) Every registered person whose aggregate turnover during a financial year exceeds two
crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he
shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in
FORM GSTR-9C, electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner.
81. Final return.ââ¬âEvery registered person required to furnish a final return under section
45, shall furnish such return electronically in FORM GSTR-10 through the common portal either
directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.ââ¬â(1) Every
person who has been issued a Unique Identity Number and claims refund of the taxes paid on his
inward supplies, shall furnish the de
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s, namely:-
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(a) that he is a retired officer of the Commercial Tax Department of any State Government
or of the Central Board of Excise and Customs, Department of Revenue, Government
of India, who, during his service under the Government, had worked in a post not
lower than the rank of a Group-B gazetted officer for a period of not less than two
years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing
law for a period of not less than five years;
(c) he has passed,
(i)
a graduate or postgraduate degree or its equivalent examination having a degree in
Commerce, Law, Banking including Higher Auditing, or Business Administration
or Business Management from any Indian University established by any law for
the time being in force; or
(ii) a degree exami
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2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be eligible to
remain enrolled unless he passes such examination conducted at such periods and by such authority
as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of sub-section (1)
apply shall be eligible to remain enrolled unless he passes the said examination within a period of
one year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection
with any proceedings under the Act, the authorised officer may, after giving him a notice to show
cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity
of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified
under section 48 to function as a goods and services tax practitioner.
(5) Any person against
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tax
practitioner shall be made available to the registered person on the common portal:
Provided that where the registered person fails to respond to the request for confirmation till
the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement
furnished by the goods and services tax practitioner.
(8) A goods and services tax practitioner can undertake any or all of the following
activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for
amendment or cancellation of registration has been submitted by the goods and services tax
practitioner authorised by the registered pers
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territory
shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).
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84. Conditions for purposes of appearance.ââ¬â(1) No person shall be eligible to attend
before any authority as a goods and services tax practitioner in connection with any proceedings
under the Act on behalf of any registered or un-registered person unless he has been enrolled under
rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered or an un-
registered person in any proceedings under the Act before any authority shall produce before such
authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.ââ¬â⬢(1) The electronic liability register specifi
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as per rule
86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall
be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or
the amount payable on reverse charge basis, or the amount payable under section 10, any amount
payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting
the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be
credited accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reduced to
the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic
tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty
specified in the show
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unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of
the claim shall be debited in the said ledger.
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper
officer by an order made in FORM GST PMT-03.
(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in
the electronic credit ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal in FORM GST PMT-04.
Explanation. For the purpose of this rule, it is hereby clarified that a refund shall be
deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the
proper officer that he shal
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pees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case of an
Over the Counter payment shall not apply to deposit to be made by –
(a) Government Departments or any other deposit to be made by persons as may be
notified by the Commissioner in this behalf;
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(b) Proper officer or any other officer authorised to recover outstanding dues from any
person, whether registered or not, including recovery made through attachment or sale
of movable or immovable properties;
(c) Proper officer or any other officer authorised for the amounts collected by way of cash,
cheque or demand draft during any investigation or enforcement activity or any ad hoc
deposit:
Provided further that the challan in FORM GST PMT-06 ge
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the authorised bank, a Challan Identification Number shall be generated by the collecting bank and
the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said
amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has
been made and the common portal shall make available a receipt to this effect.
(8) Where the bank account of the person concerned, or the person making the deposit on
his behalf, is debited but no Challan Identification Number is generated or generated but not
communicated to the common portal, the said person may represent electronically in FORM GST
PMT-07 through the common portal to the bank or electronic gateway through which the deposit
was initiated.
(9) Any amount deducted under section 51 or collected under section 52 and claimed in
FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as
the case may be, collected sha
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For the purpose of this rule, it is hereby clarified that a refund shall be
deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the
proper officer that he shall not file an appeal.
88. Identification number for each transaction.ââ¬â(1) A unique identification number
shall be generated at the common portal for each debit or credit to the electronic cash or credit
ledger, as the case may be.
(2) The unique identification number relating to discharge of any liability shall be
indicated in the corresponding entry in the electronic liability register.
(3) A unique identification number shall be generated at the common portal for each credit
in the electronic liability register for reasons other than those covered under sub-rule (2).
Chapter X
Refund
89. Application for refund of tax, interest, penalty, fees or any other amount.ââ¬â(1)
Any person, except the persons covered under notification issued under section 55, claiming refund
of
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rvices for
authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall
be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out
of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in
the last return required to be furnished by him.
(2) The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a
refund is due to the applicant, namely:-
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(a) the reference number of the order and a copy of the order passed by the proper officer
or an appellate authority
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evidence regarding the
endorsement specified in the second proviso to sub-rule (1) and the details of payment,
along with the proof thereof, made by the recipient to the supplier for authorised
operations as defined under the Special Economic Zone Act, 2005, in a case where the
refund is on account of supply of services made to a Special Economic Zone unit or a
Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic
Zone developer has not availed the input tax credit of the tax paid by the supplier of
goods or services or both, in a case where the refund is on account of supply of goods
or services made to a Special Economic Zone unit or a Special Economic Zone
developer;
a statement containing the number and date of invoices along with such other evidence
as may be notified in this behalf, in a case where the refund is on account of deemed
exports;
(h) a statement containing the number and the date of the invoices r
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Provided that a declaration is not required to be furnished in respect of the cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant
or a cost accountant to the effect that the incidence of tax, interest or any other amount
claimed as refund has not been passed on to any other person, in a case where the
amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
section (8) of section 54;
Explanation.- For the purposes of this rule-
(i) in case of refunds referred to in clause (c) of sub-section (8) of section 54,
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input tax credit availed on inputs and input services during the
relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods
made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of
services made without payment of tax under bond or letter of undertaking, calculated in the
following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the
relevant period for zero-rated supply of services and zero-rated supply of services
where supply has been completed for which payment had been received in advance
in any period prior to the relevant period reduced by advances received for zero-
rated supply of services for which the supply of services has not been completed
during the relevant period;
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ronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to
the applicant through the common portal electronically, clearly indicating the date of filing of the
claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from
such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger,
shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the
said application, scrutinize the application for its completeness and where the application is found
to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST
RFD-02 shall be made available to the applicant through the common portal electronically, clearly
indicating the date of filing of the claim for refund and the time period specified in sub-section (7)
of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the pro
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submitted in
support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule
(1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall
make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant
on a provisional basis within a period not exceeding seven days from the date of the
acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the
amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the
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bank accounts of the applicant mentioned in his registration particulars and as specified in the
application for refund.
92. Order sanctioning refund.ââ¬â(1) Where, up
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07 informing him
the reasons for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the
whole or any part of the amount claimed as refund is not admissible or is not payable to the
applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish
a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and
after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of
refund in whole or part, or rejecting the said refund claim and the said order shall be made available
to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to
the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an
opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is payable to the app
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mount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by
an order made in FORM GST PMT-03.
Explanation. For the purposes of this rule, a refund shall be deemed to be rejected, if the
appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that
he shall not file an appeal.
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94. Order sanctioning interest on delayed refunds.ââ¬âWhere any interest is due and
payable to the applicant under section 56, the proper officer shall make an order along with a
payment advice in FORM GST RFD-05, specifying therein the amount of refund which is
delayed, the period of delay for which interest is payable and the amount of interest payable, and
such amount of interest shall be electronically credited to any of the bank accou
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ingle tax invoice
exceeds five thousand rupees, excluding tax paid, if any;
(b) name and Goods and Services Tax Identification Number or Unique Identity Number
of the applicant is mentioned in the tax invoice; and
(c) such other restrictions or conditions as may be specified in the notification are
satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment
of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the
President or the Government of India is a party, is inconsistent with the provisions of this Chapter,
such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.ââ¬â(1) The shipping
bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on
the goods exported out of India and such application shall be deemed to have been filed only
when:ââ¬â⬢
(a) the person in charge of t
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in respect of each shipping bill or
bill of export shall be electronically credited to the bank account of the applicant mentioned in his
registration particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner of central tax, State
tax or Union territory tax to withhold the payment of refund due to the person claiming
refund in accordance with the provisions of sub-section (10) or sub-section (11) of
section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of
the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule
(4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the
jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and
a copy of such intimation shall be tran
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ered or directed as payable to any
claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be
paid from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of
section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account
to which the amount is transferred for utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman,
a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the
Committee shall make recommendations for proper utilisation of the money credited to the
Consumer Welfare Fund for welfare of the consumers.
months.
(5) The Committee shall meet as and when necessary, but not less than once in three
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(6) An
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e Consumer Welfare Fund shall be made by the
applicant Member Secretary, but the Committee shall not consider an application, unless it has been
inquired into in material details and recommended for consideration accordingly, by the Member
Secretary.
(8) The Committee shall have powers –
(a) to require any applicant to produce before it, or before a duly authorised Officer of the
Government such books, accounts, documents, instruments, or commodities in custody
and control of the applicant, as may be necessary for proper evaluation of the
application;
(b) to require any applicant to allow entry and inspection of any premises, from which
activities claimed to be for the welfare of consumers are stated to be carried on, to a
duly authorised officer of the Central Government or, as the case may be, State
Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the
grant;
(d) to require any applicant, in case of any default, or suppression of materi
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â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
(i) to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant;
(j) to make guidelines for the management, administration and audit of the Consumer
Welfare Fund.
(9) The Central Consumer Protection Council and the Bureau of Indian Standards shall
recommend to the Goods and Services Tax Council, the broad guidelines for considering the
projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund.
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.ââ¬â(1) Every registered person requesting for payment of tax
on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall
furnish an application along with the documents in support of his request, electronically, in FORM
GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by
the Commissioner.
(2)
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nished to the proper officer under the State Goods and Services Tax
Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the
provisions of the Act and the rules made thereunder.
Explanation. For the purposes of this rule, the expression ââ¬Åamountâ⬠shall include the
amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of
the transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for
information and records required for finalization of assessment under sub-section (3) of section 60
and shall issue a final assessment order, specifying the amount payable by the registered person or
the amount refundable, if any, in FORM GST ASMT-07.
(6) The applicant may file an application in FORM GST ASMT- 08 for release of
security furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), a
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antifying the amount of tax, interest and any other amount payable in relation to such
discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under
sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and
inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the
proper officer.
(3) Where the explanation furnished by the registered person or the information submitted
under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in
FORM GST ASMT-12.
100.
Assessment in certain cases. (1) The order of assessment made under sub-
section (1) of section 62 shall be issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance with the
provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the
assessment is proposed to be made on best judgment basis and after allowing a time of fifteen da
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erson shall, with the assistance of the team of officers and officials accompanying
him, verify the documents on the basis of which the books of account are maintained and the
returns and statements furnished under the provisions of the Act and the rules made thereunder, the
correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of
supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and
other relevant issues and record the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepancies noticed, if
any, as observed in the audit and the said person may file his reply and the proper officer shall
finalise the findings of the audit after due consideration of the reply furnished.
3022
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ity for Advance Ruling.ââ¬â(1) An
application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the
common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand
rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained therein and all
relevant documents accompanying such application shall be signed in the manner specified in rule
26.
105. Certification of copies of the advance rulings pronounced by the Authority.ââ¬â⬢A
copy of the advanced ruling shall be certified to be a true copy of its original by any member of the
Authority for Advance Ruling.
106. Form and manner of appeal to the Appellate Authority for Advance Ruling.ââ¬â
(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made
by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee
of ten thousand rupees, t
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(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
3023
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.ââ¬â(1) An appeal to the Appellate Authority under
sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant
documents, either electronically or otherwise as may be notified by the Commissioner, and a
provisional acknowledgement shall be issued to the appellant immediately.
(1) The grounds of appeal and the form of verification as contained in FORM GST APL-
01 shall be signed in the manner specified in rule 26.
(2) A certified copy of the decision or order appealed against
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otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days
of the filing the application under sub-rule (1) and an appeal number shall be generated by the
Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.ââ¬â(1) An appeal to the Appellate Tribunal under
sub-section (1) of section 112 shall be filed along with the relevant documents either electronically
or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal
and a provisional acknowledgement shall be issued to the appellant immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in
FORM GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the manner
specified in rule 26.
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t indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for
every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit
involved or the amount of fine, fee or penalty determined in the order appealed against, subject to
maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for
rectification of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.ââ¬â(1) An application to the Appellate
Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM
GST APL-07, along with the relevant documents on the common portal.
(2) A certified copy of the decision or order appealed against shall be submitted within
seven days of filing the application under sub-rule (1) and an appeal number shall be generated by
the Registrar.
112. Production
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ppeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has
made the order appealed against without giving sufficient opportunity to the appellant
to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the
Appellate Tribunal records in writing the reasons for its admission.
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3025
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence
produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf
by the said authority has been allowed a reasonable opportunity –
(a) to examine the evidence or document or to cross-examine any witness produced by the
appellant; or
(b) to produce any evidence or any witness in rebuttal
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and confirmed by the Court.ââ¬âThe jurisdictional officer shall issue a statement
in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High
Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.ââ¬âWhere an
authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2)
of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with
any proceedings under the Act, the Commissioner may, after providing him an opportunity of being
heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in
stock on the appointed day.ââ¬â⬢(1) Every registered person entitled to take credit of input tax under
section 140 shall, within ninety days of the appointed day, submit a declaration electronically in
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ration and
Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to
in sub-clause (i);
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the
following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each
of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit
under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-
section (6) or sub-section (8) of section 140, specify separately the details of stock held
on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following
details, namely:ââ¬â⬢
(i) the name of the supplier, serial number and date of issue
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ction 140 shall be allowed to
avail input tax credit on goods held in stock on the appointed day in respect of which he is not in
possession of any document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on
such goods which attract State tax at the rate of nine per cent. or more and forty per
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3027
cent. for other goods of the State tax applicable on supply of such goods after the
appointed date and shall be credited after the State tax payable on such supply has been
paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be
allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the app
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be made under clause (c) of sub-section (11) of section 142.ââ¬â
Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall
within a period of ninety days of the appointed day, submit a declaration electronically in FORM
GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has
been paid before the appointed day but the supply is made after the appointed day, and the Input
Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.ââ¬âEvery person to whom the
provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration
electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished
goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.ââ¬âEvery person having sent goods on
approval under the existing law and to whom sub-section (12) of section
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the Standing Committee and Screening Committees.ââ¬â⬢(1) The
Council may constitute a Standing Committee on Anti-profiteering which shall consist of such
officers of the State Government and Central Government as may be nominated by it.
(2) A State level Screening Committee shall be constituted in each State by the State
Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124. Appointment, salary, allowances and other terms and conditions of service of the
Chairman and Members of the Authority:-(1) The Chairman and Members of the Authority
shall be appointed by the Central Government on the recommendations of a Selection Committee to
be constituted for the purpose by the Council
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other
allowances and benefits as are admissible to a Central Government officer h
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ters upon his office, or until he attains the age of sixty-five years, whichever
is earlier and shall be eligible for reappointment:
3029
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Provided that person shall not be selected as a Technical Member if he has attained the age
of sixty-two years.
125. Secretary to the Authority.-The Additional Director General of Safeguards under
the Board shall be the Secretary to the Authority.
126. Power to determine the methodology and procedure.ââ¬â⬢The Authority may
determine the methodology and procedure for determination as to whether the reduction in rate of
tax on the supply of goods or services or the benefit of input tax credit has been passed on by the
registered person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,
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e Act; and
(d) cancellation of registration under the Act.
128. Examination of application by the Standing Committee and Screening
Committee. (1) The Standing Committee shall, within a period of two months from the date of
receipt of a written application, in such form and manner as may be specified by it, from an
interested party or from a Commissioner or any other person, examine the accuracy and adequacy
of the evidence provided in the application to determine whether there is prima-facie evidence to
support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods
or services or the benefit of input tax credit has not been passed on to the recipient by way of
commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined
by the State level Screening Committee and the Screening Committee shall, upon being satisfied
that the supplier has contravened the provisions of section 171, fo
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way of
commensurate reduction in prices.
(3) The Director General of Safeguards shall, before initiation of investigation, issue a
notice to the interested parties containing, inter alia, information on the following, namely:-
(a) the description of the goods or services in respect of which the proceedings have
been initiated;
(b) summary of statement of facts on which the allegations are based; and
(c) the time limit allowed to the interested parties and other persons who may have
information related to the proceedings for furnishing their reply.
(4) The Director General of Safeguards may also issue notices to such other persons as
deemed fit for fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it
by one interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of
three months of receipt of reference from t
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isation is not possible.
131. Cooperation with other agencies or statutory authorities.-Where the Director
General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities
in discharge of his duties.
132. Power to summon persons to give evidence and produce documents.ââ¬â⬢(1) The
Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to
be the proper officer to exercise power to summon any person whose attendance he considers
necessary either to give evidence or to produce a document or any other thing under section 70 and
shall have power in any inquiry in the same manner, as provided in the case of a civil court under
the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
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3031
(2) Every such inquiry referred to i
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) return to the recipient, an amount equivalent to the amount not passed on by way of
commensurate reduction in prices along with interest at the rate of eighteen per cent. from
the date of collection of higher amount till the date of return of such amount or recovery of
the amount including interest not returned, as the case may be, in case the eligible person
does not claim return of the amount or is not identifiable, and depositing the same in the
Fund referred to in section 57;
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.
134. Decision to be taken by the majority.ââ¬âIf the Members of the Authority differ in
opinion on any point, the point shall be decided according to the opinion of the majority.
135. Compliance by the registered person.ââ¬âAny order passed by the Authority under
these rules shall be immediately complied with by the registered person failing which action shall
be initiated to recover the amount i
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(c) ââ¬Åinterested party” includes-
a.
suppliers of goods or services under the proceedings; and
b.
recipients of goods or services under the proceedings;
(d) “Screening Committeeâ⬠means the State level Screening Committee constituted in
terms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138 (1)(a) The person in-charge of a conveyance shall carry with him a goods carriage
record, a trip sheet or a log book, as the case may be, and a tax invoice or a bill of supply
containing such particulars as may be prescribed, in respect of supply of such goods, meant for the
purpose of business, and produce the same before a proper officer inspecting the conveyance at any
place.
(b) A registered taxable person who imports taxable goods from outside the state and/or
who dispatches taxable goods to a place outside the state shall file a declarat
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de the State by any other vehicle or conveyance, the burden of proving that the
goods have actually moved out of the State, shall lie on the owner or person-in-charge of the
conveyance;
Explanation: All existing checkposts of the Excise and Taxation Department notified
under Himachal Pradesh Value Added Tax Act, 2005 will act as e-validation centres for the
purpose of this rule.
(2) At every station of transport of goods, bus stand or any other station or place of
loading or unloading of goods, other than a rail head or a Post Office, when so required by a person
or the officer authorised by him the driver or the owner of goods carriage or the employee of a
transport company or goods booking agency shall produce for examination transport receipt and all
other documents and account books concerning the goods carried, transported, loaded, unloaded,
consigned or received for transport. The proper officer for the purpose of examining that such
transport receipts or other documents or accou
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alf of the owner of the goods, furnishing to his satisfaction a
security in the form of cash or bank guarantee or bank draft, equal to twenty-five percentum of the
value of the goods.
Provided that where any goods are detained a report shall be made immediately and in any
case within twenty four hours of the detention of the goods by the officer detaining the goods to the
Assistant Commissioner incharge of the District or the State Tax Officer incharge of the District or
barrier, as the case may be, seeking the latter's permission for the detention of the goods for a
period exceeding twenty-four hours, as and when so required and if no intimation to the contrary is
received from the latter the former may assume that his proposal has been accepted.
(4)
For purposes of sub-rule (3), the owner of goods or his representative, the driver or
other person-in-charge of the conveyance on behalf of the owner of the goods, shall furnish
security, or execute a bond with or without sureties as the
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istered taxable persons dealing in supply of furniture.
6.
7.
8. Registered taxable persons dealing in supply of timber.
However, in case of movement of goods involving re-entry into the State the declaration in
Form XXVI-A appended to these rules will suffice provided the declarations are made before the
dispatch of such goods.
5(b) In case of non filing of e-declaration in form XXVI & XXVI-A before the dispatch of
taxable goods by a taxable person or shall attract penal action under Section 129 of the Himachal
Pradesh Goods and Services Tax Act, 2017. Such e-declaration shall also be furnished
3034
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electronically in case of single registered taxable person who sells/dispatches goods in a single
vehicle to multiple purchasers within the State and a sum total of such multiple dispatches is more
tha
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or claim made under section 18 (1)(d)]
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
Sr. GSTIN/ Invoice*
Registration
No.
under CX/
of No.
Date
VAT
supplier
Description of Unit
inputs held in Quantity
stock,
inputs Code
contained in semi- (UQC)
finished
finished
held in stock
or
goods
Quantity Value
Amount of ITC claimed (Rs.)
(As adjusted
by
debit
note/credit
note)
Central Tax State Tax UT Tax Integrat Cess
ed Tax
1234567890123
7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finished or finished goods held in stock
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*In case it is not feasible to identify invoice, the principle of first-in-first out may be followed.
3035
8. Claim under section 18 (1) (c) or section 18 (
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he Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
10. Verification
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 there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
3036
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Form GST ITC -02
[See rule- 41(1)]
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business
under sub-section (3) of section 18
1. GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
Trade name, if any
7. Details
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any
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3037
4(a). Details of application filed to opt for composition
scheme
[ applicable only for section 18 (4)]
4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]
(i) Application reference number
(ARN)
(ii) Date of filing
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital
goods on which input tax credit is required to be paid under section 18(4).
VAT
supplier
of Unit Quantity Qty Value**
inputs held in Code (UQC)
stock, inputs
contained
in
semi-finished or
Sr.
GSTIN/
*Invoice /Bill Description
No.
Registration
of entry
under CX/
of No.
Date
finished goods
held in stock and
capital goods
1
2
3
4
5
(As adjusted
Amount of ITC claimed (Rs.)
by
debit
note/credit
Central Tax State Tax UT Tax Integrated
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id
standard
UT Tax
Integrated Cess
Tax
1
2
3
4
5
6
7
8
9
10
1.
Central Tax
Cash Ledger
Credit Ledger
2.
State Tax
3.
UT Tax
4.
Integrated Tax
Cash Ledger
Credit Ledger
Cash Ledger
Credit Ledger
Cash Ledger
5. CISS Cash Ledger
3038
7. Verification
I
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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 there from.
Signature of authorised signatory
Name
Designation/Status
Date dd/mm/yyyy
–
Form GST ITC-04
[See rule- 45(3)]
Details of goods/capital goods sent to job worker and received back
1.
GSTIN –
2.
(a) Legal name –
3.
(b) Trade name, if any –
Period:
Quarter-
4. Details of inputs/capital goods sent for job-work
Year-
GSTIN/
State in case
Challan Challan
no.
date
Descriptio
n of goods
UQC
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Form GST ENR-01
[See Rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
2.
Type of enrolment
Transporter
Godown owner/operator
Cold storage owner/operator âââ¬ââ⬹
Warehouse owner/operator
Constitution of Business (Please Select the Appropriate)
âËÅ (ii) Partnership
3039
3.
(i) Proprietorship
âËÅÂ
(iii) Hindu Undivided Family
âËÅÂ
(iv) Private Limited Company
(v) Public Limited Company
ãâ⬦Â
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
âËÅÂ
(viii) Public Sector Undertaking
미 미 미
(ix) Unlimited Company
âËÅÂ
(x) Limited Liability Partnership
à ®ª
âââ¬âŽ
(xi) Local Authority
ãâ⬦Â
(xii) Statutory Body
âËÅÂ
(xiii) Foreign Limited
Liability
âË
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c) & (d)]
9.
Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting business
(Upto 10 Bank Accounts to be reported)
3040
Details of Bank Account 1
Account Number
Type of Account
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IFSC
To be auto-populated (Edit mode)
Bank Name
Branch Address
Note Add more accounts
10. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
PAN
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Director Identification Number (if
any)
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat
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om UIDAI for the purpose of
authentication. ââ¬ÅGoods and Services Tax Network” has informed me that identity information would only
be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data
Repository only for the purpose of authentication.
24.
13.
List of documents uploaded
14.
(Identity and address proof)
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
Place:
Date:
For office use ââ¬â
Enrolment no. –
Date –
Name of Authorized Signatory
Designation/Status..
Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or services
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
Year
Month
|
3042
4.
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erce operator, rate wise)
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
6.
Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of
export
Integrated Tax
No. Date Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3043
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the
supplies covered in Table 5
Rate of tax
7A. Intra-State supplies
Total Taxable value
Amount
2
Integrated Tax
3
Central Tax
4
State Tax/UT Tax
5
Cess
6
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
7A (2). Out of supplies mentione
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
details of document or details Rate Taxable
document
Amount
of original Debit/Credit Notes or
Value
Place of
supply
refund vouchers
Integrated Central State / UT Cess
No. Date
No Date No. Date
Tax
Tax
Tax
4
8
9
10
11
12
13
14
15
16
GSTIN Inv. Inv. GSTIN Invoice Shipping bill Value
1
2 3
5 6 7
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
3044
10.
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax
periods in Table 7
Rate of tax
1
Total Taxable
value
2
Amount
Integrated Tax Central Tax
3
4
State/UT Tax
5
Cess
6
Tax period for which the details are being
revised
10A. Intra-State Supplies [including supplies
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in
Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish
revised information]
Month
Amendment relating to information furnished in S.11A(1) 11A(2) 11B(1) 11B(2)
No.(select)
HSN-wise summary of outward supplies
12.
Sr. No.
HSN Description UQC Total
(Optional
Total
Quantity value
Total
Taxable
Amount
if HSN is
Value Integrated Central
provided)
Tax
Tax
State/UT Cess
Tax
2
3
4
5
6
7
8
9
10
11
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
13. Documents issued during the tax period
Nature of document
Sr.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
N:
Harmonized System of Nomenclature
e.
POS:
Place of Supply (Respective State)
f.
B to B:
From one registered person to another registered person
g.
B to C:
From registered person to unregistered person
2.
3.
The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period.
Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter
of the current financial year shall be reported in the preliminary information in Table 3. This
information would be required to be submitted by the taxpayers only in the first year. Quarterly
turnover information shall not be captured in subsequent returns. Aggregate turnover shall be
auto-populated in subsequent years.
Invoice-level information pertaining to the tax period should be reported for all supplies as
4.
under:
3046
5.
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤ââ¬
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es effected through e-commerce operator attracting
collection of tax at source under section 52 of the Act, operator wise and rate-
wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient.
6.
Table 5 to capture information of B to C Large invoices and other information shall be similar
to Table 4. The Place of Supply (POS) column is mandatory in this table.
7.
8.
9.
Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
Table 6 needs to capture information about shipping bill and its date. However, if the shipping
bill details are not available, Table 6 will still accept the information. The same can be updated
through submission of information in relation to amendment Table 9 in the tax period in which
the details are available but before claiming any refund / rebate related to the said invoice. The
detail of Shipping Bill shall be furnished in 13 digits cap
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
with invoice value upto Rs
2,50,000;
(ii) Taxable value net of debit/credit note raised in a particular tax period and
information pertaining to previous tax periods which was not reported earlier,
shall be reported in Table 10. Negative value can be mentioned in this table, if
required;
(iii) Transactions effected through e-commerce operator attracting collection of tax at
source under section 52 of the Act to be provided operator wise and rate wise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies
made through e-commerce operator attracting collection of tax at source and Table
7A (2) to capture supplies made through e-commerce operator attracting collection
of tax at source out of gross supplies reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made through
e-commerce operator attracting collection of tax at source and Table 7B (2) to
capture supplies made through e-commerce operator attracting c
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
inted day under
the existing law also to be reported in this table; and
(vi) Shipping bill to be provided only in case of exports transactions amendment.
14.
Table 10 is similar to Table 9 but captures amendment information related to B to C supplies
and reported in Table 7.
15.
Table 11A captures information related to advances received, rate-wise, in the tax period and
tax to be paid thereon along with the respective PoS. It also includes information in Table 11B
for adjustment of tax paid on advance received and reported in earlier tax periods against
3048
16.
17.
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
invoices issued in the current tax period. The details of information relating to advances would
be submitted only if the invoice has not been issued in the same tax period in which the advance
was received.
Summary of supplies effect
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
charge (From table 3 of GSTR-2)
3B. Supplies attracting reverse charge (From table 4A of GSTR-2)
Zero rated supplies made to SEZ and deemed exports
4.
GSTIN of recipient
Invoice details
Integrated Tax
No.
2
Date
3
Value
Rate
Taxable value
Tax amount
4
5
6
7
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
5.
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Debit notes, credit notes (including amendments thereof) issued during current period
Details of original
document
Revised details of document
or details of original Debit/
Credit Note
GSTIN No. Date GSTIN No. Date
Value
Rate Taxable Place of
value
supply
(Name of
Amount of tax
State/UT) Integrated Central State/
3049
Cess
Tax
Tax
UT Tax
12345678910 11 12 13 14
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the bes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
4. Inward supplies on which tax is to be paid on reverse charge
GSTIN Invoice
of details
Rate Taxable
value
supplier
|
NoDate Value
1
2 3 4
5
6
Amount of Tax
Place of
supply
(Name of
Whether
Amount of ITC available
input or
input
Integrated Central State/Cess
State/UT)
service/ Tax
Tax UT
Integrated Central State/ CESS
Capital
Tax
tax
Tax UT
goods (incl.
Tax
plant and
machinery)/
Ineligible
for ITC
8
9
10
11
12
13
14
15 16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier
4C. Import of service
5.
Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
GSTIN
of
Details of bill of
entry
Rate
Taxable
value
Amount
supplier No. Date Value
Integrated
Tax
Cess
Whether input/
Capital
goods(incl. plant
Amount of ITC
avail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3051
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
6.
7.
Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and
5 [including debit notes/credit notes issued and their subsequent amendments]
Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies
received
Description
Value of supplies received from
Composition taxable person
2
Exempt supply
3
Nil Rated supply Non GST supply
4
5
7A. Inter-State supplies
7B. Intra-state supplies
8.
ISD credit received
GSTIN of ISD
ISD Document
Details
ISD Credit received
No.
Date
Integrated Central
State/
Amount of eligible ITC
Cess Integrated Central State/UT Cess
Tax
1
2
3
4
Tax
5
UT Tax
Tax
6
7
8
Tax Tax
9
10
11
8A. ISD Invoice
8B. ISD Credit Note
TDS and TCS Credit received
9.
GSTIN of Deductor/
Gross
S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
Amendment relating to information furnished in S. No.(select) 10A(1) 10A(2) 10(B1) 10B(2)
Month
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to or
reduced from output
Integrated
liability
2
Tax
3
4
Amount of ITC
Central State/UT
Tax
Tax
5
CESS
6
A.
period
Information for the current tax
(a)
Amount in terms of rule 37(2)
To be added
(b)
Amount in terms of rule
To be added
39(1)(j)(ii)
(c)
Amount in terms of rule 42 (1) (m)
To be added
(d)
(e)
Amount in terms of rule 43(1) (h)
Amount in terms of rule 42 (2)(a)
To be added
(f)
Amount in terms of rule 42(2)(b)
To be added
ÃŽ¤ÃŽ¿
be
reduced
(g)
On account of amount paid
To be reduced
subsequent to reversal of ITC
(h)
B.
Any other liability (Specify)
Amendment of information furnished in Table No 11 at S. No A in an earlier return
Amendment is in respect of information
f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
is
Total
Quantity value
Total
Taxable
Value
Amount
Integrated Central State/UT
Tax
Tax
Tax
Cess
furnished)
1
2
3
4
5
6
7
8
9
10
11
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
Signatures…
Name of Authorised Signatory
Designation/Status..
Place:
Date:
Instructions –
1.
Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
b.
UIN:
Unique Identity Number
C.
UQC:
Unit Quantity Code
d.
HSN:
Harmonized System of Nomenclature
e.
POS:
f.
B to B:
g.
B to C:
2.
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
Table 3 & 4 to capture information of:
(i)
Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in
GSTR-1 to be made available in GSTR-2 based on auto-populated details received in GSTR-2A;
(ii) Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
(vi) Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured always except in
case of supplies received from registered person, where it is required only if the same is different from
the location of the recipient;
(viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to
reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and
(ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or
input services or capital goods (including plant and machinery).
Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be
reported rate-wise by recipient tax payer in Table 5.
Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry
number.
Taxable Valu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ward supplies to be populated in the
Electronic Credit Ledger on submission of its return in Form GSTR-3.
Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-
business purpose.
12.
Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments
against invoices issued should be reported in Table 10.
13.
14.
Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to
rectification of mismatch on account of filing of GSTR-3 of the immediately preceding tax period.
Reporting criteria of HSN will be same as reported in GSTR-1.
FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Year
Month
3.
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
Tax
Tax
1
2
3
4
5
6
7
8
10
11
12
13
14
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document details
No.
Date
Integrated Tax
ITC amount involved
Central Tax
State/
UT Tax
Cess
2
3
4
5
6
7
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit _note-eligible ITC
ISD Credit note -ineligible ITC
3056
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
PART-C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of Deductor/ Amount received
GSTIN of e-
Commerce Operator
1
7A.
TDS
7B.
TCS
Amount
Gross Value Sales Return Net Value Integrated Tax Central Tax
State Tax/UT Tax
2
3
4
5
6
7
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name,
if
any
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
)
Rate
Taxable Value
Amount of Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
A.
Taxable supplies (other than reverse charge) [Tax Rate wise]
B.
Supplies attracting reverse charge- Tax payable by the recipient of supply
C.
Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting
TCS [Rate wise]
GSTIN of e-commerce operator
4.3
Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
Amount of Tax
Integrated
Central Tax
State/UT Tax
Cess
tax
3
4
5
6
1
2
(I)
Inter-State supplies
A
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax)
[Rate wise]
B Zero rated supply made with payment of Integrated Tax [Rate wise]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
(II)
Intra-state supplies
A
Taxable supplies (other than reverse charge) [Rate wise]
B
Out of the supplies mentioned at A, the value of supplies ma
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
notes]
Description
Taxable
Amount of tax
Amount of ITC
value
Integrated Central State/ CESS Integrated Central State/ CESS
1
(I)
period
Tax
Tax
UT
Tax
2
3
Tax
Tax
UT
Tax
45678910
On account of supplies received and debit notes/credit notes received during the current tax
(a) Inputs
(b)
Input
services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b)
Input
services
(c) Capital goods
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce from
Amount
Integrated
Central
State /
CESS
output
liability
tax
tax
UT
tax
1
2
3
4
5
ITC
claimed
on mismatched/duplication of
(a)
Add
invoices/debit notes
(b)
Tax liability on mismatched credit notes
Add
(c)
Reclaim on rectification of mismatched
invoices/Debit Notes
Reduce
(d) Reclaim on rectification of mismatch credit note
Reduce
(e) Negative tax liability from previous tax periods
Reduce
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r sec
50(3)]
Credit of
interest on
Interest
liability
Delay in
Total
payment
interest
rectification
carry
of tax
liability
of mismatch forward
2
3
4
5
6
7
8
9
3060
On account of
Late fee
12. Tax payable and paid
Description
(a)
Tax
1
Integrated
Central
State/UT
(b)
Tax
(c)
Tax
(d)
Cess
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/ 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Central Tax
2
Part B
State/UT tax
3
Tax
payable
Paid in
cash
Paid through ITC
Tax Paid
Integrated Tax
Central
Tax
State/UT
Tax
Cess
2
3
4
5
6
7
8
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
1
Amount payable
2
(I)
Interest on account of
(a)
Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
II Late fee
(a) Central tax
(b) State/UT tax
14. Refund claimed from Electronic cash ledger
Amount Paid
3
Description
Tax
2
Interest
3
Penalty
4
Fee
Other
5
6
Debit Entry Nos.
7
(a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax Deducted at source
c)
TCS :-
Tax Collected at source
2.
3.
4.
5.
6.
GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on
generation of GSTR-3 by taxpayer.
Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic
credit ledger and cash ledger.
Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances
received.
7.
Table 4.1 will not include zero rated supplies made without payment of taxes.
8.
Table 4.3 will not include amendments of supplies originally made under reverse charge basis.
9.
10.
11.
12.
13.
14.
Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes,
advances paid and adjustments made out of tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eing a registered taxpayer, you are required to furnish return for the supplies made or received and to
discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the
said return till date.
2.
You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be
assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in
addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act.
3.
Please note that no further communication will be issued for assessing the liability.
4.
The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before
issue of the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration
Cancellation order No.
Application Reference Number, if any –
Date
Date –
Consequent
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable
value
Integrated
Tax
Central
Tax
State/UT Tax Cess
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
2
(a)
Outward taxable supplies (other than zero
rated, nil rated and exempted)
(b) Outward taxable supplies (zero rated)
(c)
Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
3.2
Non-GST outward supplies
3
3063
4
5
6
Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,
composition taxable persons and UIN holders
Place of Supply
(State/UT)
2
Total Taxable value
Amount of Integrated Tax
3
4
Supplies made to Unregistered
Persons
Supplies made to Composition
Taxable Persons
Supplies made to UIN holders
4.
Eligible ITC
Details
(A) ITC Available (whether in full or pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
·Ã ¤¾à ¤¢à ¤¼, 1939
3
4
5
6
7
8
9
10
Integrated Tax
2
Central Tax
3
State/UT Tax
4
Verification (by Authorised signatory)
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 there from.
Instructions:
1)
2)
3)
–
Value of Taxable Supplies = Value of invoices + value of Debit Notes value of credit notes + value of
advances received for which invoices have not been issued in the same month value of advances adjusted
against invoices
Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
Amendment in any details to be adjusted and not shown separately.
Form GSTR-4
[See rule 62]
Quarterly return for registered person opting for composition levy
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3.
(a)
Aggregate Turnover in the preceding Financial Year
Year
Quarter
4.
(
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e Taxable
value
Amount
Place of
supply
(Name
of State/
GSTIN
No. Date GSTIN No. Date Value
Integrated Central State/UT Cess
UT)
Tax
Tax
Tax
1
2
3
4
5 6
7
8
9
10
11
12
13
14
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect
5B. Debit Notes/Credit Notes [original)]
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
6.
Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
Turnover
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
Quarter
8.
Rate
1
Rate
Original details
Revised details
Turnover
Central Tax
State/UT tax
Turnover
Central Tax State/UT Tax
2
3
4
5
6
7
8
Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Place of supply
Gross
Advance Paid (Name of State/UT) Integrated Tax Central Tax
2
3
4
5
Amount
Stat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4
Tax payable and paid
Description
1
Tax amount payable
2
Pay tax amount
3
(a)
Integrated Tax
(b)
Central Tax
(c)
State/UT Tax
(d)
Cess
11.
Interest, Late Fee payable and paid
Description
1
(I) Interest on account of
(a)
Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
(II) Late fee
(a) Central tax
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Amount payable
Amount Paid
2
3
Description
1
Tax
2
Interest
3
Penalty
4
Fee
Other
Debit Entry Nos.
5
6
7
(a)
Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13.
Debit entries in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]
Description
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/ 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Tax paid in cash
2
Interest
3
1
(a)
Integrated tax
(b) Central Tax
3067
Late fee
4
(c) State/UT Tax
(d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
other than reverse charge. This information
will be auto-populated from the information reported by supplier in GSTR-1and GSTR-5;
(ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information
will be auto-populated from the information reported by supplier in GSTR-1;
(iii) Table 4C to capture supplies from unregistered supplier;
(iv) Table 4D to capture import of service;
(v)
Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse
charge only when the time of supply arises in terms of section 12 or 13 of the Act; and
(vi) Place of Supply (POS) only if the same is different from the location of the recipient.
Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended
information of debit or credit note received, rate-wise. Place of Supply (POS) to be reported only if the same is
different from the location of the recipient. While furnishing infor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
4.
Year
Quarter
Auto Populated
Auto Populated
GSTIN
of
supplier
1
Inward supplies received from registered person including supplies attracting reverse charge
Invoice details
Rate Taxable
value
No.
Date Value
2
3
4
5
6
Amount of tax
Place of
supply
(Name of
State/UT)
8
Integrated Central Tax State/UT Tax
Tax
7
Cess
9
10
11
3A.
Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
3B. Inward supplies received from a registered supplier (attracting reverse charge)
Debit notes/credit notes (including amendments thereof) received during current period
Details of original
document
Revised details of document Rate Taxable
or details of original Debit/
Credit Note
Amount of tax
value
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UT
Tax
Tax Tax
Cess
Place of
supply
(Name of
State/UT)
123456789
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tegrated
Tax
Cess Integrated Cess Integrated Cess
Tax
tax
1
2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
UIN
No.
Invoice details
Date
Value
Rate Taxable
value
Amount
Place of
Integrated
Central
State
Cess
Tax
Tax
Supply
(Name of
UT
State/UT)
Tax
2
3
4
5
7
8
9
10
11
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh
Place of
Rate
Taxable Value
Invoice details
Supply
(State/UT) No.
Date
Value
1
2
3
4
5
6
Amount
Integrated Tax
Cess
7
8
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies
mentioned at Table 6
3070
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Rate of tax
Total Taxable value
Amount
2
Integrated Tax
3
Central Tax
State/UT Tax
Cess
4
5
6
7A. Intra-State sup
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ch the details are being revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
10.
Total tax liability
3
4
5
6
Amount of tax
Rate of Tax
Taxable value
1
2
Integrated Tax
3
Central
Tax
State/UT Tax
4
5
CESS
6
10A. On account of outward supply
10B. On account of differential ITC being negative in Table 4
11. Tax payable and paid
Description
Tax payable Paid in cash
Paid through ITC
Tax Paid
Integrated tax
Cess
Integrated Tax
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
2
3
4
(a)
(b)
Central Tax
(c)
State/UT Tax
(d)
Cess
12.
Interest, late fee and any other amount payable and paid
Description
I Interest on account of
(a)
(b) Central Tax
Integrated tax
(c)
State/UT Tax
(d) Cess
Amount payable
2
II Late fee on account of
(a) Central tax
(b) State/UT tax
13. Refund claimed from electronic ca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(Respective State)
3072
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
B to B: From one registered person to another registered person
f.
g.
B to C:
From registered person to unregistered person
2.
3.
4.
5.
6.
7.
GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7
days from the last date of the registration whichever is earlier.
Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC
eligible on such import of goods.
Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry
number.
Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period.
Invoice-level
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Rs 250000/-.
Table 10 consists of tax liability on account of outward supplies declared in the current tax period and
negative ITC on account of amendment to import of goods in the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the respective
Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a person located
outside India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a)
Legal name of the registered person –
(b)
Trade name, if any –
3.
Name of the Authorised representative in India filing the return –
4.
Period:
5.
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Month –
Year-
Taxable outward supplies made to consumers in India
3073
(Amount in Rupees)
Place of supply Rate of tax
(State/UT)
Taxable value
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Form GSTR-6
[See rule 65]
Return for input service distributor
1.
GSTIN
2.
(a)
(b)
Legal name of the registered person
Trade name, if any
3. Input tax credit received for distribution
GSTIN
of supplier
Invoice details
Rate
Taxable
value
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
No
Date Value
Integrated tax Central Tax State / UT Tax
CESS
2
3
4
5
6
7
8
9
10
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
1
Integrated tax Central Tax
2
3
a
Total ITC available for distribution
(b)
Amount of eligible ITC
(c)
Amount of ineligible ITC
5. Distribution of input tax credit reported in Table 4
GSTIN of recipient/State, if
recipient is unregistered
State/UT Tax
4
CESS
5
ISD invoice
Distribution of ITC by ISD
No.
Date
Integrated Tax
Central Tax
State/UT
Tax
CESS
2
3
4
5
6
7
5A. Distribution of the amount of eligible
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eported in Table No. 6 and 7 (plus/minus)
GSTIN of
recipient
ISD credit no.
No. Date
ISD invoice
No.
Date
Integrated
Tax
Input tax distribution by ISD
Central State Tax
CESS
Tax
2
3
4
5
6
7
8
9
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit distribution
Re-distribution of input tax credit to the correct recipient
GSTIN
of
original No.
ISD invoice
detail
ISD credit
note
GSTIN of
ISD invoice
Input tax credit redistributed
new
Date
No Date
recipient
No. Date Integrated Central
recipient
Tax
Tax
State
Tax
CESS
1 2 3 4 5 6 7 8 9 10 11
12
9A. Distribution of the amount of eligible ITC
9B. Distribution of the amount of ineligible ITC
10. Late Fee
On account of
Central Tax
2
State/UT tax
3
Debit Entry No.
4
Late fee
11. Refund claimed from electronic cash ledger
Description
Fee
Other
Debit Entry Nos.
2
3
4
(a) Central Tax
(b) State/UT Tax
Bank Accoun
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
parately register as Normal taxpayer.
5.
ISD will have late fee and any other liability only.
6.
ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward
supplies have been received.
7.
Ineligible ITC will be in respect of supplies made as per Section 17(5).
8.
Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue
ISD credit note to reduce the ITC distributed earlier to its registered recipients units.
9.
Table 7 in respect of mismatch liability will be populated by the system.
10.
Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
GSTIN
of
Invoice details
Rate Taxable
value
supplier
Year
Month
(Amount in Rs. for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
Central Tax
State/UT Tax
2
3
4
5
Amount paid to
deductee on
which tax is
GSTIN
of
deductee
Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
4.
Month
GSTIN of
deductee
Revised details
Amount paid to
deductee on which
tax is deducted
Amount of tax deducted at source
deducted
Integrated
Tax
Central State/UT Tax
Tax
1
2
3
4
5
6
7
8
5.
Tax deduction at source and paid
Description
1
(a)
Integrated Tax
(b)
Central Tax
(c)
State/UT Tax
Amount of tax deducted
Amount paid
2
3
3078
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
6. Interest, late Fee payable and paid
Description
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(II) Late fee
(a) Central tax
(b) State/UT tax
7. Refund claimed from electronic cash ledger
Amount payable
2
Amount paid
3
Desc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Form GSTR 7A
[See rule 66(3)]
Tax Deduction at Source Certificate
3079
1.
TDS Certificate No. –
2.
GSTIN of deductor –
3.
Name of deductor –
4.
GSTIN of deductee-
5.
(a)
Legal name of the deductee –
(b)
Trade name, if any –
6.
7.
Tax period in which tax deducted and accounted for in GSTR-7-
Details of supplies Amount of tax deducted –
Value on which tax deducted
Amount of Tax deducted at source (Rs.)
Integrated Tax
Central Tax
State/UT Tax
2
3
4
Form GSTR – 8
[See rule 67(1)]
Statement for tax collection at source
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
Signature
Name
Designation
Office –
Year
Month
3. Details of supplies made through e-commerce operator
GSTIN of
the supplier
Details of supplies made which attract TCS
Gross value of
supplies made
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4
State/UT Tax
5
Late payment of TCS amount
6. Tax payable and paid
Integrated Tax
Description
1
(a)
(b)
Central Tax
(c)
State/UT Tax
Tax payable
2
7. Interest payable and paid
Description
(a)
Integrated tax
(b)
Central Tax
(c)
State/UT Tax
Amount paid
3
Amount of interest payable
Amount paid
2
3
8. Refund claimed from electronic cash ledger
9.
Description
Tax
Interest
Penalty
Other
2
3
4
5
Debit Entry Nos.
6
(a)
Integrated tax
(b)
Central Tax
(c)
State/UT Tax
Bank Account Details (Drop Down)
Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and
submissions of return]
Description
(a)
Integrated tax
(b)
Central Tax
(c)
State/UT Tax
Tax paid in cash
2
Interest
3
Verification
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3081
I hereby solemnly affirm and declare that the information given herein above is tr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
N
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
GSTIN of
supplier
1
Year
Month
(Amount in Rs. for all Tables)
Invoice/Debit
Note/Credit Note
Rate Taxable
value
Amount of tax
details
No
Date Value
Integrated
tax
Central
Tax
State/
UT Tax
CESS
2
3
4
5
6
7
8
9
10
3A. Invoices received
3B. Debit/Credit Note received
3082
4. Refund amount
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Integrated tax
Central Tax
2
Bank details (drop down)
Verification
State/ UT Tax
3
CESS
4
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.
Place
Date
Instructions:-
1.
Terms Used :-
a.
b.
GSTIN :-
UIN :-
Goods and Services Tax Identification Number
Unique Identity Number
2.
Signature
Name of Authorised
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Cost and Management Accountant holding COP
Advocate
Graduate or Postgraduate degree in Commerce
Graduate or Postgraduate degree in Banking
3083
Graduate or Postgraduate degree in Business Administration
(8)
Graduate or Postgraduate degree in Business Management
(9)
(10)
Degree examination of any recognized Foreign University
Retired Government Officials
5.
Membership Number
5.1
Membership Type (drop down
will change based the institute
selected)
5.2
Date of Enrolment
5.3
6
Advocates registered with Bar
6.1
6.2
6.3
Valid up to
7
7.1
7.2
8.
Applicant Details
8.1
Membership
Membership Valid upto
(Name of Bar Council)
Registration Number as given
by Bar
Date of Registration
Retired Government Officials
Date of Retirement
Designation of the post held at
the time of retirement
Full name as per PAN
Retired from Centre/ State
Scanned copy of Pension Certificate issued by AG office or any other
document evidencing retirement
8.2
Father's Name
8.3
Date of Birth
8.4
Photo
8.5
Gender
8.6
Aadhaar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eby 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.
Place
Date
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description
Date of Filing:
Acknowledgment
Time of filing:
Center Jurisdiction:
State Jurisdiction
Filed by:
:
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
Note The status of the application can be viewed through “Track Application Status” at dash board on the GST Portal.
Form GST PCT-02
[See Rule83(2)]
Enrolment Certificate ofGoods and Services Tax Practitioner
Enrolment Number
1.
2.
PAN
3.
Name of the Goods and Services Tax Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Name and Designation.
Reference No.
To
Name
Address of the Applicant
GST practitioner enrolm
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t Number
Form GST PCT-04
[See Rule83(4)]
Date-
Signature
Name
(Designation)
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the
opinion that your enrolment is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your enrolment is >.
Form GST PCT-05
[See Rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
To
The Authorised Officer
Central Tax/State Tax.
Signature
Name
(Designation)
3086
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
PART-A
Sir/Madam
I/We
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x Practitioner
I> do hereby solemnly accord
my consent to act as the Goods and Services Tax Practitioner on behalf of (Legal name), GSTIN ………. only in
respect of the activities specified by
(Legal name), GSTIN
Date
Signature
Name
Enrolment No.
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/ 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Results of Matching after filing of the Returns of September (to be filed by 20th October)
3087
Month
Bill of Entry No. /Invoice/Debit
Note/Credit Note
ITC/Output Liability
Interest
Date Number Taxable
Value
Integrated
Central State/UT
Cess
Integrated
Central State
Cess
A.
Finally Accepted Input Tax Credit
A.1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
1
September
2
Septmeber
A.2
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of
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f Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return September filed by
20th October
âÅâââ¬Å Auguer
B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have become
payable in the return of September filed by 20th October
C.
C.1
Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th
September but mismatch was not rectified in the return for the month of September filed by 20th October and will become payable in the return for month of
October to be filed 20th November
âÅâââ¬Å Augu
C.2
Details of Invoices, Debit and Credit Notes of the month of September that werefound to be duplicate and will be become payable in th
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t the Common Portal)
GSTIN-
Name (Legal) –
if any
Trade name,
Tax Period –
Act-Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Sr. No.
Date
Reference No.
(dd/mm/
yyyy)
Ledger used for Description
discharging
liability
Type of
Transaction
[Debit (DR)
(Payable)]/
[Credit (CR)
(Paid)/]
Amount debited/credited
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
1
2
3
4
5
6
Note –
1.
789B2B45578
2.
3.
All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
Under description head – liabilities due to opting for composition, cancellation of registration will also
be covered in this part. Such liabilities shall be populated in the liability register of the tax period in
which the date of application or order falls, as the case may be.
Return shallbe treated as invalid if closing balance is positive. Balance shall be worked out by reducing
credi
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ed)
8
9
10
11
12
13
14
15
16
17
18
19
20
Note –
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3089
1.
2.
3.
All liabilities accruing, other than return related liabilities, will be recorded in thisledger. Complete description
of the transaction to be recorded accordingly.
All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc.
will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing
balance maystill be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall
balance may still be positive subject to the adjustment of the refund against any liability by
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edit
ted Tax
Tax
ed Tax
Total
1|2|3 Sumigator) Colli(CIA) 911112115161718
Balance of Provisional credit
Sr.
Tax period
Amount of provisional credit balance
No.
Central Tax State Tax
UT Tax
1
2
3
4
5
Integrated
Tax
6
Cess
Total
7
8
Sr. No.
Tax period
Mismatch credit (other than reversed)
Amount of mismatch credit
âËÅ Central Tax State Tax UT Tax Tax Cess Total âËÅÂ
3090
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Note-
1.
All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs,
etc., credit due to opting out from composition scheme, transition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability
related to return or demand etc.Refund claimed from the ledger will be debited and if the
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ntegrated Goods and
Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States)
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Form GST PMT -04
[See Rule 85(7), 86(6) & 87(12)]
Application for intimation of discrepancy in Electronic Credit Ledger/Cash
Ledger/Liability Register
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if
any
4.
Ledger / Register in which
discrepancy noticed
Credit ledger
register
Cash
ledger Liability
5.
Details of the discrepancy
Date
Type of tax
Type of discrepancy
Amount involved
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
6.
Reasons, if any
7.
3091
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.
Place
Date
Name of Authorized Signatory
Designation/Status…
Signature
Note –
'Central Tax' stands for Cen
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Plain text (Extract) only
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S/Total)
Interest Penalty Fee Others Total Tax
Balance
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Interest Penalty
Fee
Others
Total
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Note –
1.
2.
Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment
No. of return in case of TDS & TCS credit.
Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challanagainst which
deposit has been made, and type of liability for which any debit has been made will also recorded under the
head”descriptionââ¬.
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appealor any other liability for
which payment is being made will also be recorded under the head”description”.
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly
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Plain text (Extract) only
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Name)
UT Tax
Total Challan Amount
Total Amount in words
e-Payment
Mode of Payment (relevant part will become active when the particular mode is selected)
(This will include all modes of e-payment
such as CC/DC and net banking. Taxpayer
will choose one of this)
Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
ONEFT/RTGS
Remitting bank
âËÅ Cash
Details of Instrument
Cheque
âËÅ Demand Draft
Beneficiary name
Beneficiary Account Number (CPIN)
Name of beneficiary bank
Beneficiary Bank's Indian Financial System Code (IFSC)
Amount
GST
Reserve Bank f India
IFSC of RBI
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
GSTIN
Paid Challan Information
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque / DD
deposited at Bank's counter)
Note-UTR stands for Unique Transaction Number for NeFT/RTGS payment
= = = = = = = =
Plain text (Extract) only
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nd belief.
Signature
Place
Date
Name of Authorized Signatory
Designation/Status……
Note –
1.
The application is meant for the taxpayer where the amount intended to be paid is debited from his
account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by
concerned bank.
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
23
3.
Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and
Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for
Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to
States).
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
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Plain text (Extract) only
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inverted tax structure (clause (ii) of proviso to section
54(3))
f. On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed
Exports
i. Select the type of supplier/ recipient:
1. Supplier to SEZ Unit
2.
Supplier to SEZ Developer
3096
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3.
Recipient of Deemed Exports
g. Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa
Excess payment of tax, if any
i.
j.
Any other (specify)
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a. Bank Account Number
b. Name of the Bank
c. Bank Account Type
d. Name of account holder
e. Address of Bank Branch
f. IFSC
g. MICR
9. Whether Self-Declaratio
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Plain text (Extract) only
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¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3097
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-, claimed in the refund application, the incidence of such tax and interest has not
been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under
rule 96 of the CGST Rules)
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
Signature of Authorised Signatory
(Name)
Designation/ Status
Note: (1) A separate statement has to be filed under sub-rule (4) of rule 89
Statement 1:
(Note: All statemen
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¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
For Outward Supplies:
GSTR-1 (Table 5):
As per
Tax Period:
GSTIN/
UIN
Invoice details
Integrated Central Tax State Tax/ UT
Tax
Tax
Cess
Col. Col.
16 17
Col. 18
Col.
Col. 20 Col. 21
Col. 22
19
No. Date Value Goods/ HSN Taxable UQC QTY
Rate
Amt Rate Amt Rate Amt Rate
Amt
âËÅ (GIS) Value
P
1234567 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
(NA)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Place
Date
Signature of A
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
nvoice is
paid on
provision
al basis
(Yes/No)
3099
EGM Details
BRC/FIRC
No.
Date
Value
Goods/
Services
(G/S)
HSN UQC
OTY
Tax-
able
value
Port No. Date
Code
With
Integra-
ted Tax
With-
out
Rate
(%)
Amt.
Ref
No.
Date No.
Date
Integra-
ted Tax
1
2
3
4
5
15A
15B
6
7
8
9
10
11
12
13
14
15C
15D
E
11
15
15F
(* Shipping Bill and EGM ââ¬â in case of goods are mandatory;
BRC/FIRC details are mandatory- in case of Services)
Place
Date
GSTR-1 Table 5
Statement 4:
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement in case of Application under rule 89 sub rule 2 (d) and (e):
Refund by the supplier of SEZ/Developer:
Tax Period:
GSTIN/
UIN
Invoice details
No. Dan Value Series ESN valable LOCOTY K
Integrated Tax Central Tax UT Tax
State
Tax/
Col. Col. Col. Col.
Cess
16 17 18 19 20
88
Col. Col. Col.
Date
ARE
Ame as Amba Amba Am No. Date
of Payment
Receipt Details
of Dae
1234567 234 238 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 323F 236
Col. 16: POS (only if different
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Plain text (Extract) only
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= = = = = = = =
oice details
Integrated Central Tax State Tax/ UT Cess
Tax
Tax
Col. Col. Col. Col. Col.
16 17 18 19 20
ARE
Date of
Receipt
Payment Details
No. Date Vate Goods HSN UOC OTV Tadhe Rady Ant. Rate Ant. Rats Ant. Rats, Ant. No. Date Ref No. Date
âËÅÂ
1
w
(65)
4
5
6 21A 21B 7
8 9
10
11
1
3
14
15
16
17 18
9
20 21C 21D
21E
21F
21G
Col. 1: GSTIN/UIN/ Name of the un registered recipient (Supplier to SEZ/Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/Developer are mandator
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
(*In case of Goods: ARE and Date of Receipt are mandatory)
Place
Date
Statement 6:
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement in case of Application filed under rule 89(2)(j)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid]
Order Details (issued in pursuance of Section 77 (1) and (2):
Order No: Order Date:
GSTIN/
UIN
Name
(in case
Details of invoice covering transaction considered as intra-State / inter-State
transaction earlier
|Transaction which were held inter State/intra-State supply
subsequently
Invoice details
B2C)
Integrated Central
Tax
Tax
State Tax
Cess Place of Supply Integrated Central
(only if different
State
C
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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.
FORM-GST-RFD-02
[See rules 90(2) & 95(2)]
Acknowledgment
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
Jurisdiction (tick appropriate)
Centre
Filed by
Refund Application Details
Tax Period
Date and Time of Filing
Reason for Refund
State/
Union Territory
Amount of Refund Claimed:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion Order No:
ÃŽ¤ÃŽ¿
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
FORM-GST-RFD-04
[See rule 91(2)]
(GSTIN)
(Name)
(Address)
Provisional Refund Order
Refund Application Reference No. (ARN) .
Dated
Acknowledgement No.
Sir/Madam,
.Dated
Date:
.
To PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No.
Order Date .
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
3105
Central
Tax
State Tax UT Tax Integrated Tax
Cess
Net Refund amount sanctioned
Interest on delayed Refund
Total
Date:
Place:
To
1.
11.
111.
iv.
Details of the Bank
Bank Account no as per application
Name of the Bank
Name and Address of the Bank/branch
IFSC
V.
MICR
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
3106
Order No.:
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation/
(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
to Consumer Welfare Fund under sub-
& 2. I hereby credit an amount of INR
section (…) of Section (…) of the Act..
&3. I hereby reject an amount of INR
_under sub-section (…) of Section (…) of the Act.
& Strike-out whichever is not applicable
to M/s
Date:
Place:
Reference No.
ÃŽ¤ÃŽ¿
Signature (DSC):
Name:
Designation:
Office Address:
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
having GSTIN
Date:
Dated
3108
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s per provisions under sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
With reference to your refund application as referred above and further furnishing of
information/ filing of documents against the amount of refund sanctioned to you has been withheld
against following reasons as per details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
Amount of Refund Sanctioned
Amount of Refund Withheld
ii Amount of Refund Allowed
Integrated Central State
Tax
Tax
UT Tax Cess
Tax
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3109
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 reason. This order is issued as per provisions under sub-section (…) of
Section (…) of the Act.
Date:
Place:
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n/Status
[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 Tax
UT Tax
Integrated Tax
Cess
Total
: From
To
:
Amount
3111
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I
as an authorised representative of > 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
per
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Plain text (Extract) only
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Date
Reference No.:
To
GSTIN
-Name
(Address)
Form GST ASMT-02
[See rule 98(2)]
Date:
Application Reference No. (ARN)
Dated
Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
Please refer to your application referred to above. While examining your request for provisional assessment, it has been
found that the following information/documents are required for processing the same:
>
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3113
You are, therefore, requested to provide the information/documents within a period of > from the
date of service of this notice to enable this office to take a decision in the matter. Please note that in case no information
is received by the stipulated date your application is liable to be rejected without any further reference to you.
You are requested to appear before the
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ormation/documents in support of your request for provisional assessment. Upon examination of your application and
the reply, the provisional assessment is allowed as under:
>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.
– (mode) and bond in the prescribed format by
words) in the form of
(date).
Please note that if thebond and security are not furnished within the stipulated date, the provisional assessment
order will be treated as null and void as if no such order has been issued.
Or
This has
reference to your application mentioned above and reply dated-, furnishing
information/documents in support of your request for provisional assessment.
Your request for provisional assessment has been examined and it has not been found to be acceptable due to
the following reasons:
1. GSTIN
2. Name
3. Order vide which security is prescribed
4. Details of the security furnished
Sr. No.
Mode
1
2
>
Form GST ASMT -05
[See rule 98(4)]
Furnishing of Security
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à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Bond for provisional assessment
[Rule 98(3) & 98(4)]
3115
I/We..
.of..
hereinafter called “obligor(s)”, am/are held and firmly bound to the President
of India (hereinafter called “the President”/ the Governor of ..(State) (hereinafter called the “Governorââ¬) in the
sum of….
..rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We
jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal
representatives/successors and assigns by these presents; Dated this
day of
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on
(name of goods/services or both-HSN:
supplied by the above bounded obligor
from time to time could not be made for want of full information with regard to the value or rate of tax applicable
thereto;
an
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in
full force and virtue:
AND the President/ Governor 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 Central Government/ State 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 Address
(2) Name and Address
Date
Place
Witnesses
Occupation
Occupation
(1) Name and Address
(2) Name and Address
Accepted by me this.
.day of
Occupation
Occupation
(month).
..of
(year)
(Designation)
for and on behalf of the President of India./
Governor of
(state)”.
3116
Reference No.:
To
GSTIN-
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã
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rder No.
dated
Final Assessment Order
Designation
Preamble >
In continuation of the provisional assessment order referred to above and on the basis of information available/
documents furnished, the final assessment order is issued as under:
Brief facts –
Submissions by the applicant –
Discussion and finding ââ¬â
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Conclusion and order –
3117
The security furnished for the purpose can be withdrawn after compliance with the order by filing an
application.
Form GST ASMT -08
[See rule 98(6)]
Application for Withdrawal of Security
1. GSTIN
2. Name
3. Details vide which security furnished
4. Details of the security to be withdrawn
ARN
Date
Signature
Name
Designation
Sr. No.
Mode
Reference no. / Debit
entry no. (for cash
Date
Amount
Name of Bank
payment)
2
3
4
5
6
5. Verification-
I
hereby solemnly aff
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pplication for release of security is rejected.
Reference No.:Date:
To
GSTIN:
Name:
Address :
Form GST ASMT -10
[See rule 99(1)]
Signature
Name
Designation
Date
Tax period – F.Y. –
Notice for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have
been noticed:
>
(date). If no explanation
You are hereby directed to explain the reasons for the aforesaid discrepancies by
is received by the aforesaid date, it will be presumed that you have nothing to say in the matter and proceedingsin
accordance with law may be initiated against you without making any further reference to you in this regard.
1. GSTIN
2. Name
Form GST ASMT -11
[See rule 99(2)]
Reply to the notice issued under section61 intimating discrepancies in the return
3. Details of the notice
4. Tax Period
5. Reply to the discrepancies
Reference No.
Date
Signature
Name
Designation
Sr. No.
3119
Reply
à ¤°à ¤¾Ã
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20
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Name –
Address –
Tax Period –
Notice Reference No.-
F.Y.-
Preamble >
Assessment order under section 62
Return Type –
Date –
The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for
the said tax period. From the records available with the department, it has been noticed that you have not furnished the
said return till date.
Therefore, on the basis of information available with the department, the amount assessed and payable by you
is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr. No.
Tax Period
Act
Tax
Interest
Penalty
Others
Total
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While m
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iabilities under the said Act as per
the details given below:
Brief Facts –
Grounds –
Conclusion –
OR
It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with
effect from and that you are liable to pay tax for the above mentioned period.
Therefore, you are hereby directed to show cause as to why a tax liabilityalong with interest not be created
against you for conducting business without registration despite being liable for registration and why penalty should not
be imposed for violation of the provisions of the Act or the rules made thereunder.
In this connection, you are directed to appear before the undersigned on
(date) at
– (time)
Signature
Name
Designation
Reference No.:
To
Temporary ID
Name
Address
Tax Period –
SCN reference no. –
Preamble >
Form GST ASM – 15
[See rule 100(2)]
Date:
F.Y.-
Assessment order under section 63
Date –
The notice referred to above was issued to you to explain the reasons for continuing to conduct bus
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nterest has been calculated upto the date of passing the order. While making payment,
interest for the period between the date of order and the date of payment shall also be worked out and paid along with
the dues stated in the order.
You are hereby directed to make the payment by > failing which proceedings shall be initiated
against you to recover the outstanding dues.
Signature
Reference No.:
To
GSTIN/ID
Name
Form GST ASM – 16
[See rule 100(3)]
Address
Tax Period –
F.Y.-
Assessment order under section 64
Preamble – >
Date:
Name
It has come to my notice that un-accounted for goods are lying in stock at godown
vehicle stationed at
– (address) or in a
(address & vehicle detail) and you were not able to, account for these goods or produce
any document showing the detail of the goods.
Therefore, I proceed to assess the tax due on such goods as under:
Introduction
Discussion & finding
Conclusion
Amount assessed and payable (details at Annexure)
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°,
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given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date
–
3124
Reference No.:
GSTIN/ID
Name
Address
ARN –
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Form GST ASM – 18
[See rule 100(5)]
Date –
Date:
Acceptance or Rejection of application filed under section 64 (2)
The reply furnished by you vide application referred to above has been considered and found to be in order
and the assessment order no.
dated
stands withdrawn.
reasons:
OR
The reply furnished by you vide application referred above has not been found to be in order for the following
>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
Reference No.:
To,
GSTIN
Name
Address
–
Period F.Y.(s) –
Form GST ADT – 01
[See rule 101(2
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financial year(s) as required for audit.
In case of failure to comply with this notice, it would be presumed that you are not in possession of such
books of account and proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made
thereunder against you without making any further correspondence in this regard.
Reference No.:
To,
GSTIN
Name
Address
Audit Report No.
dated
Form GST ADT – 02
[See rule 101(5)]
Date:
Signature …
Name
Designation
Audit Report under section 65(6)
Your books of account and records for the F.Y..
has been examined and this Audit Report is
prepared on the basis of information available / documents furnished by you and the findings are as under:
Short payment of
Tax
Interest
Any other amount
Integrated tax
Central tax
State/UT tax
Cess
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the
rules made thereunder, failing which
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Plain text (Extract) only
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ial Audit
Signature
Name
Designation
Your books of account and records for the F.Y. _ has been examined by
(chartered
accountant/cost accountant) and this Audit Report is prepared on the basis of information available / documents
furnished by you and the findings/discrepancies are as under:
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Short payment of
Integrated tax
Tax
Interest
Any other amount
Central tax
3127
State/UT tax
Cess
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the
rules made thereunder, failing which proceedings as deemed fit may be initiated against you under the provisions of the
Act.
Form GST ARA -01
[See Rule 104(1)]
Application Form for Advance Ruling
1.
GSTIN Number/User-id
2.
Legal Name of Applicant
3.
Trade Name o
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achment also)
Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods
and/or services or both
(ii) applicability of a
notification issued under
the provisions of the Act
(iii) determination of time
and value of supply of
goods or services or both
(iv) admissibility of input
tax credit of tax paid or
deemed to have been paid
(v) determination of the
liability to pay tax on any
goods or services or both
(vi) whether applicant is
required to be registered
under the Act
(vii) whether any particular
thing done by the applicant
with respect to any goods
and/or services or both
amounts to or results in a
supply of goods and/or
services or both, within the
meaning of that term
Question(s) on which
ß
14.
advance ruling is required
15.
Statement of relevant facts
having a bearing on the
question(s) raised.
16.
Statement containing the
17.
applicant's interpretation of
law and/or facts, as the case
may be, in respect of the
aforesaid question(s) (
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ture
Name of Applicant/Authorised Signatory
Designation/Status
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
10
11
12
13
Jurisdictional officer / concerned officer
Designation of jurisdictional officer / concerned officer
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
Whether the appellant wishes to be heard in person?
14.
The facts of the case (in brief)
15.
Ground of Appeal
16.
Payment details
Prayer
Remarks
DD/MM/YYYY
Yes/No
Challan Identification Number
(CIN) –
Date –
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be
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TIN/Temporary ID/UIN-
2. Legal name of the appellant –
3. Trade name, if any –
4. Address –
5. Order no.- Order date –
[See Rule 108(1)]
Appeal to Appellate Authority
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorized representative –
9. Details of the case under dispute –
10.
(i)
Brief issue of the case under dispute –
(ii)
Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
Central
State/UT tax
tax
Integrated
tax
Cess
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
Whether the appellant wishes to be heard in person ââ¬â Yes/No
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3131
11. Statement of facts:-
12.
Grounds
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mber-
1.
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
5.
Name of the person filing the appeal-
6.
Amount of pre-deposit-
7.
Date of acceptance/rejection of appeal-
8.
Date of appearance-
Date: Time:
9.
Court Number/ Bench
Court: Bench:
Place:
Date:
Name:
Designation:
On behalf of Appellate Authority/Appellate
Tribunal/Commissioner / Additional or Joint Commissioner
3134
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 /9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Form GST APL – 03
[See Rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1.
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
GSTIN/Temporary ID /UIN-
Order no. Date-
Designation and address of the officer passing the order appealed against-
2.
3.
4.
5.
6.
Details of the case under dispute-
Date of communication of the order app
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. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant-
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3137
(iii) Period of dispute
(iv) Amount under dispute:
Description
Central tax State/UT tax
Integrated
tax
Cess
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
9. Whether the appellant wishes to be heard in person?
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Details of demand created, disputed and admitted
Particu
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1.
tax
Ledger
Credit
Ledger
Cash
Ledger
2.
Central tax
Credit
Ledger
Cash
State/UT
Ledger
3.
tax
Credit
Ledger
Cash
Ledger
4.
CESS
Credit
Ledger
Sr. Description
(c) Interest, penalty, late fee and any other amount payable and paid:
Amount payable
Debit
Amount paid
No.
Integrated Central State/UT
entry
Integrated Central State/UT
CESS no.
CESS
tax
tax
tax
tax
tax
tax
1
2
3
4
5
6
7
8
9
10
11
1. Interest
2.
Penalty
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017/9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
3139
3. Late fee
4. Others
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 there from.
Place:
Date:
Name of the Applicant:
Designation/Status:
Form GST APL – 06
[See Rule 110(2)]
Cross-objections before the Appellate Authority/Appellate Tribunal
Particulars
Sr. No.
1
Appe
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–
Date of receipt of notice of appeal or application filed with the Appellate Tribunal by
the appellant or the Commissioner of State/Central tax/UT tax, as the case may be-
Whether the decision or order appealed against involves any question relating to place
of supply-
Yes
No
In case of cross-objections filed by a person other than the Commissioner of State/UT
tax/Central tax
(i)
Name of the Adjudicating Authority-
(ii) Order Number and date of Order-
(iii) GSTIN/UIN/Temporary ID-
(iv) Amount involved:
(v)
Head
Tax
Interest
Integrated
tax
Central
tax
State/UT
tax
Cess
Penalty
Refund
Total
15
Details of payment
Head
Tax
Interest
Penalty
Refund
Total
Central
tax
State/ UT
tax
Integrated
tax
Cess
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
16
(i)
Amount of tax demand dropped or reduced for the
period of dispute
17
18
(ii)
(iii)
(iv)
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°, à ¤¹à ¤¿à ¤®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à Â
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7 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
Appellate Order no.
Date-
Designation and Address of the Appellate Authority passing the order appealed against-
3142
3.
4.
5.
6.
Details of the case under dispute:
Date of communication of the order appealed against-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Central tax
State/UT tax
Integrated
Cess
tax
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount demanded, disputed and admitted:
Particulars
Particulars
Centra
of demand,
1 tax
State/ Integ Cess
UT rated
Total amount
if any
tax
tax
Amount
a) Tax/Cess
demand
c) Penalty
any
e)
Other
(A)
charges
a) Tax/ Cess
Amount
b) Interest
under
c) Penalty
total
dispute
(B)
d) Fees
Other
charges
Place:
Date:
Name of the Officer:
Designation:
Jurisdiction:-
à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥
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tement of facts
11.
Grounds of appeal
12.
Prayer
13.
Annexure(s) related to grounds of appeal
3143
3144
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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.
Place:
Date:
Signature>
Name:
Designation/Status:
Form GST TRAN – 1
[See rule 117(1),118,119,120]
Transitional ITC/ Stock Statement
123
1.
GSTIN
–
2.
Legal name of the registered person
–
3.
Trade Name, if any –
4.
5.
(a)
Whether all the returns required under existing law for the period of six months immediately
preceding the appointed date have been furnished:- Yes/No
Amount of tax credit carried forward in the return filed under existing laws:
Amount of Cenvat credit carried forward to electronic credit l
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ame State)
Registration
H/I Forms
Tax
No. in
existing law
Balance of
ITC of
VAT and
C Forms
F Forms
ITC
reversal
Turnover
for which
Difference
Turnover Tax
relatable
tax
for which payable
[Entry
Tax] in
forms
payable on
forms
on (5)
Pending
(3)
Pending
to [(3)
and] (5)
Turnover
for which
forms
Pending
Transition
ITC 2-
(4+6-7+9)
payable
on (7)
last return
6.
(a)
1
2
3
4
5
6
7
8
10
Details of capitals goods for which unavailed credit has not been carried forward under
existing law (section 140(2)).
Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit
ledger as central tax
Sr.
no
Invoice/
Document
no.
Invoice /
document
Date
Supplier's
registration no.
under existing
law
Recipients'
registration no.
under existing
law
Details of capital goods
on which credit has been
Total eligible
partially availed
Value
Duties and
taxes paid
cenvat credit
under existing
law
ED/
CVD
SAD
Total cenvat
credit
availed
under
existing law
Total cenvat credit
unava
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0(3), 140(4)(b), 140(5) and 140(6).
Amount of duties and taxes on inputs claimed as creditexcluding the credit claimed under Table 5(a)
(under sections 140(3), 140(4)(b) and 140(6))
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
Sr. no.
HSN (at 6 digit level)
2
Unit
3
Qty.
4
Value
5
Eligible Duties paid on such inputs
6
7A Where duty paid invoices are available
Inputs
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) –
Credit in terms of Rule 117 (4)
Inputs
Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section
140(5):
(b)
Name
of the
supplier
Invoice Invoice
number
date
Description Quantity UQC Value
Eligible VAT/[ET]
duties
and
taxes
Date on
which
entered in
recipients
books of
account
(c)
Amount of VAT and Entry Taxpaid on inputs supported by invoices/documents eviden
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entered in books of accounts) is also required.
8.
Details of transfer of cenvat credit for registered person having centralized
registration under existing law (Section 140(8))
Sl.
Registration
No.
no. under
Tax period to Date
which the last
existing law
return
(Centralized)
under
filed
the specified in
of Balance
filing of the eligible
return
cenvat credit
carried
GSTIN
receivers (same
of
PAN) of ITC of
Distribution
document
/invoice
CENTRAL TAX
No.
Date
ITC
CENTRAL
TAX
transferred
of
existing
pertains
law
Column no.
3
forward in the
said
last
return
1
2
3
4
5
6
7
8
9
Total
9.
Details of goods sent to job-worker and held in his stock on behalf of principal under
section 141
a.
Details of goods sent asprincipal to the job worker under section 141
Sr.
No.
Challan
No.
Challan
date
Type of goods
(inputs/semi-
HSN
Details of goods with job- worker
Description Unit Quantity
Value
finished/
finished)
1
2
3
4
5
6
7
8
9
b.
GSTIN of Job Worker, if available
Total
Details of goods held in stock
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tion 142 (11 (c))
Sr.
Registration
no.
No of VAT
Service
Registration
No.
Tax Invoice/
docume
nt no.
Invoice/ Tax
document Paid
date
VAT paid Taken as SGST
Credit or Service Tax paid as
Central Tax Credit
1
2
3
4
5
6
7
Total
12.
Details of goods sent on approval basis six months prior to the appointed day (section
142(12))
Sr
Document
No.
no.
Document GSTINno. of Name &
date
Details of goods sent on approval basis
recipient, (if address
applicable) of
recipient
HSN
Descrip- Unit Quantity Value
tion
1 2 3 4 5 6 7 8 9 10
Total
Verification (by authorized signatory)
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
Place
Date
Signature
Name of Authorized Signatory
Designation/Status..
2.
3.
4.
5.
GSTIN –
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Name of Authorized Signatory
Designation/Status…
FT NT GG
FORM-XXVI-A
[See sub-rule (1) & (5) of rule 138]
DECLARATION
Original
Duplicate
Triplicate
IM
EX
RE
3150
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1. Form No.
2. CONSIGNOR:
Name
Full address..
TIN.
3. Consigned from:
Place
4. CONSIGNEE:
Name
5. Destination of Goods…
6. Vehicle No.
7. Value of Goods: Rs..
Full address…
TIN
Name of Transport Co.
.G.R. No.
8. Details of Goods (Give details overleaf in case of Multiple Bills)
Sr. Bill Date
No. No. (3)
(1) (2)
Aggregate
value of
Category-wise
Bifurcation
Brief Description of Goods.
(5)
goods
4(ii)
4(i)
Rs.
P.
(a)
Value of
Taxable
goods
(b)
Value of
Tax free
goods
a
Taxable
goods
(b)
Tax free goods
Signature of Proper Officer incharge of the e-
validation Centre with stamp to be appended
after the checking.
Name of the e-validation
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dress of the consignee
4. TIN, if any
5. Place of dispatch
6. Place of destination
7. Description of goods
8. No. of Tax Invoice/Cash memo/Bill/Delivery
note and date
9. Quantity (Weight)
10. Quantity (no. of packets)
11. Value of Goods} (a) In figures:
(b) In words:
12. Nature of transaction
Sale
otherwise
3151
Signature of the Consignor
13. Goods carriage vehicle number
14. Registration Certificate No.
15. Date and time of dispatch
Day Month Year
Hrs Minute
16. Name and address of the Transporter
Name of the e-validation centre
Signature or thumb impression of the
person transporting the goods.
FORM-XXVII
[See sub-rule (1) of rule 138]
(TRANSIT-SLIP)
3152
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1. Date and time of arrival of goods at the entry e-validation
centre
2. Name of person-in-charge of the goods
3. Name and address of the owner
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LIDATION CENTRE.
of 200.
Petitioner
Versus
THE STATE OF HIMACHAL PRADESH RESPONDENT
SECURITY BOND executed in favour of the Governor of Himachal Pradesh and his
successor-in-office and assigns.
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3153
WHEREAS the officer-in-charge of e-validation centre (name of the e-validation centre)
had directed the persons incharge of the conveyance to furnish adequate security and in pursuance
of such direction, I/We hereby personal undertake and bind myself/ourselves, my heirs/our heirs
and legal representatives to pay the Government of Himachal Pradesh the sum of Rs.
(Rupees….
….) and mortgage/charge the properties specified in
(Rupees
the schedule hereunto annexed for the payment of the sum of Rs.
…) to the Governor of Himachal Pradesh and covenant that if the penalty or
other amount due under Section
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, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
THE STATE OF HIMACHAL PRADESH
Known all men by those presents that I/We
name).
Respondent.
.(Full
(full address) with Registration certificate No. if any, am/are held and firmly, bond upto the
Governor of Himachal Pradesh (hereinafter referred to as ââ¬ÅThe Governmentââ¬) which expression
shall, unless excluded by or repungnant to the context, includes his successor-in-office and assigns
in the sum of Rs.
(amount in figures and followed by amount in words)
(hereinafter referred to as ââ¬ÅThe said sumââ¬) to be paid to the Government as demanded, for which
payment well and truly to be made. I/We bind myself/our selves/my/our heirs, executors,
administrator s and local representatives by these presents.
centre
Whereas the above bounden has been required by the Officer Incharge of the e-validation
Proper Officer
in writing to furnish security for the said
sum for the purpose of security of securing the
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ed upon the above
bounden person his/their heirs, executors, Administrators and legal representative of any person
acting under or for him/them in the manner provided by or prescribed under the said Act, and shall
also at all times indemnifying and save harmless the Government from all and every loss, cost or
expenses which has been or shall or may at any time, or times hereafter during the period in which
the above bounden is held liable to pay the tax, interest or penalty under the said Act be caused by
reasons of any act, omission default, failure or insolvency of the above bounden or of any person or
persons acting under or for him/them then this obligation shall be void and of no effect, otherwise
the same shall be and remain in full force and it is hereby further agreed that in the vent of the
death/partition/disruption/dissolution/winding up or the final cessation of the liability, under the
Act or the rules prescribed thereunder, of the bounden this bond shall remain with the o
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ded always that without prejudice to any other right or remedy for recovering
the tax, interest or penalty loss or damage as aforesaid it shall be open to the Government to
recover the amount payable under this bond as arrear of land revenue or fine imposed by any
authority under the said Act.
In witness whereof the said
hand this
day of
delivered..
by the above
.signature…..
named
Status.
(Full name) has hereunto set his
..signed and
in the presence of
Witness:
1.
(Signature with address)
2.
(Signature with address)
We (1)
(2)
SURETY BOND
(Name and full address of the sureties)
'Government') which
his successor-in-office
(amount in figures
hereby declare ourselves sureties for the above bounden and guarantee that he/they shall do and
perform all that he/they has/have above undertaken to do and perform and in case of his/their
omission, default or failure therein we hereby bind ourselves jointly and severally to forfeit to the
Government of the Himachal Pradesh (hereinafter referred
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®à ¤¾à ¤šà ¤² à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, 30 à ¤Åâà ¥ââ¬Å¡Ã ¤¨, 2017 / 9 à ¤â⬠à ¤·à ¤¾à ¤¢à ¤¼, 1939
And we also agree that neither of us shall be at liberty to terminate this surety ship except
upon giving to the Officer Incharge of the e-validation centre, the Proper Officer six calendar
months notice in writing of his intention so to demand out joint and several liability under the bond
shall continue in respect of all acts, omission, defaults, failure and insolvencies on the part of the
above bounden until the expiration of the said period of six months.
(1)
Signature of sureties in presence of witness.
(Name and complete address of the witness)
(2)
Present Address:
Signature
Permanent Address
(Signature)
Accepted for and on behalf of the Governor of Himachal Pradesh in pursuance of Article
299 (1) of the Constitution.
In presence of
1.
2.
Name and Designation of the Officer
By order/-
Sd/-
Principal Secretary (E&T) to the
Government of Himachal Prades
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AR SHARMA,
Principal Secretary (E&T).
[Authoritative English text of this Department Notification No. EXN-F(10)-14/2017-Loose
dated………as required under clause (3) of article 348 of the Constitution of India.]
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION NO. 8/2017-STATE TAX
Shimla-171002, the 30th June, 2017
No.EXN-F(10)-14/2017-Loose.-In exercise of the powers conferred by sub-section (1)
and sub-section (2) of section 10 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10
of 2017) (hereinafter referred to as the said Act), the Governor of Himachal Pradesh on the
recommendations of the Council, is pleased to prescribe that an eligible registered person, whose
aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay,
in lieu of the tax payable by him, an amount calculated at the rate of,ââ¬â
(i) one per cent of the turnover in State in case of a manufacturer;
(ii) two and a half per cent of the turnover in State in case of pe
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