The Kerala Goods and Services Tax Rules, 2017.
G.O. (P) No. 79/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No.79 / 2017/TAXES
Dated, Thiruvananthapuram, 30th June, 2017
16th Mithunam, 1192
9th Ashadha 1939.
S.R.O. No. 377/2017.- In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby makes the following rules, namely:-
CHAPTER I
PRELIMINARY
1. Short title and Commencement. – (1) These rules may be called the Kerala Goods and Services Tax Rules, 2017.
(2) Rules 1 to 26 shall be deemed to have come into force on the 22nd day of June, 2017 and the remaining provisions of these rules shall come into force on the 1st day of July, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “FORM” means a Form appended to these rules;
(b) “Ordinance” m
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y be extended by the Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions
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mposition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his ag
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e may continue to pay tax under the said section subject to the provisions of the Ordinance and these rules.
6. Validity of composition levy.- (1)The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically
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pect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union Territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
7. Rate of tax of the composition levy.- The categ
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l services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union Territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a separate applicatio
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rectly or through a Facilitation Centre notified by the Commissioner.
(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.-(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any
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registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action,-
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the
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stration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9.
(4) Every certificate of registration shall be duly signed or verified through electronic verification code by the proper officer under the Ordinance.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within the State.-(1) Any person having multiple business verticals within the State, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals s
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ubmit a separate application in FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.-(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of th
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or through a Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxa
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5. Extension in period of operation by casual taxable person and non-resident taxable person.-(1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
16. Suo motu registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Ordinance, the proper officer finds that a person liable to registration under the Ordinance has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in F
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under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1).
17. Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG- 13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registe
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at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that –
(a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business, –
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union
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documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,
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bility thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of the ordinance, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Ordi
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ration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitati
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ation and communicate the same to the applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of subrule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the pr
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the said application, on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under subrule (1) and issue an order in FORM GST REG-28:
Provided that the sho
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n FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.
25. Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate
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nding to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof;
(f) in the case of any other association, by any member of the association or persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certific
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s not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the 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
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t value of the goods or services.
29. Value of supply of goods made or received through an agent.-The value of supply of goods between the principal and his agent shall,-
(a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent 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, 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 exer
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hat in the case of supply of services, the supplier may opt for this rule, ignoring rule 30.
32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided 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 gros
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d half of a per cent of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of sixty thousand rupees.
(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
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he value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase 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
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ccount.
Explanation:- For the purposes of this rule, the expression “pure agent” means a person who,-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services 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 reg
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% of IGST or, as the case may be, CGST, SGST or UTGST) / (100+ sum of tax rates, as applicable, in %)
Explanation.- For the purposes of the provisions of this Chapter, the expressions-
(a) “open market value” of a supply of goods or services 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 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
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.
(2) Input tax credit shall be availed by a registered person only 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.-(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
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claim for re-availing of any credit, in accordance with the provisions of the Ordinance 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:-
(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
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stribute 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 '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 t
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n 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;
(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 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 red
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ule (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.- (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 subsection (1) of section 18, shall be claimed after reducing the tax p
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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 subsection (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) 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
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e 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 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
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s 'C1' and calculated as-
C1 = T- (T1+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 exempted but including zero rated supplies, be denoted as 'T4';
(g) 'T1', 'T2', 'T3' and 'T4' shall be determined and declared by the registered person at the invoice level in FORM GSTR-2;
(h) input tax credit 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 o
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where,-
C3 = C2 – (D1+D2);
(l) the amount 'C3' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax;
(m) the amount equal to aggregate of 'D1' and 'D2' shall be added to the output tax liability of the registered person:
Provided that where the amount of input tax relating to inputs or input services used partly for the purposes 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 sub-rule and-
(
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credit relates.
43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (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 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
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f the amounts of 'A' credited to the electronic credit ledger under clause (c), to be denoted as 'Tc', shall be the common credit in respect of capital goods for a tax period:
Provided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c), the value of 'A' arrived at by reducing the input 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
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lity of the person making such claim of credit.
(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax.
44. Manner of reversal of credit under special circumstances.-(1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished 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.
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any event specified in sub-section (4) of section 18 and in FORM GSTR-10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (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 ch
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goods” shall include “plant and machinery” as defined in the Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in |sub-section
(3) of section 17,-
(a) the value of land 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.- 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 is
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nt, if any;
(l) 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 Commissioner 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 Harmo
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d 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.- 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-bank
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UPLICATE 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.
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
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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) 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,-
(i) 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 vou
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, state tax, integrated tax, union 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
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ancial year;
(e) date of issue of the 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 ce
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ntification Number of the Input Service Distributor;
(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
(f) 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 ba
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r paying tax whether as consigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46.
(3) 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 b
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in triplicate, in case of supply of goods, in the following 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 consignme
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, destroyed, written off or disposed of by way of gift 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 Ordinance;
(b) names and complete addresses of the persons to whom he has
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ature, shall be scored out under attestation and thereafter, 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 princ
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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 the 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 r
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day-to-day by sale or otherwise and the balance on hand at end of each day and the same shall be produced for verification by any authority under the Ordinance.
(19) Notwithstanding anything contained in this rules, every agent or distributor selling lottery tickets in the state, shall keep the following records relating to the lotteries sold / intended to be sold in the State with respect to each draw, such as,-
(a) notification issued under sub-rule (3) and (4) of Rule 3 of the Lotteries (Regulation) Rules, 2010 with respect to the lottery and draw;
(b) Agreements or contract showing the valid appointment of distributors or selling agents by the organizing State, with respect to the lotteries sold by them;
(c) The number of the tickets received from the organizing State for sale;
(d) the tickets issued for sale;
(e) the tickets sold;
(f) tickets which remain unsold at the time of the draw;
(g) details of the prize winning tickets along with the amount of prize or prizes in r
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and, 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 Ordinance, 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 enrolm
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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.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 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
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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.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 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-s
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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.
(7) 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.
(8) 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.
(9) 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
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ovisions 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 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) Eve
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nward 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 of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
Explanation.- For the purposes 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 f
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ered 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 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 Commi
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hall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A 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
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in respect of any tax period, specified in sub-section (2) of section 42, shall be made available 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
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on by a supplier means adding 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 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 recipien
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ng into account the reduction claimed is equal to or more than the claim of input tax credit after 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.-(1) 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 liabilit
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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 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 registe
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e date of matching of the above mentioned details shall be extended accordingly.
Provided further that 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) m
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oner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-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 inwa
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(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(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 d
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t made under sub-rule (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 Ordinance, 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 pract
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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 person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the regis
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of appearance.-(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 Ordinance 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 Ordinance 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 sub-section (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
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able towards interest, penalty, fee or any other amount under the Ordinance 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 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.
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ectly 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 purposes 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
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ade 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 generated at the common portal shall be valid for a period of fifteen days.
Explanation.- For the purposes 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 Ordinance, 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
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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 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
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any other amount.-
(1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees 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 opera
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reference number of the payment of the amount specified in sub-section (6) of section 107 and sub-section (8) of section 112 claimed as refund;
(b) a statement 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 sub-rule (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 sec
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g a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate 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
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been passed on to the ultimate consumer.
(3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal 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 (Central Act 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
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s been filed.
(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula,- Maximum Refund Amount = {(Turnover of inverted 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
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deficiencies communicated under sub-rule (3).
91. Grant of provisional refund.-(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the 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-
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he Ordinance or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07.
(2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (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 shal
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ount of refund to be credited to the Consumer Welfare Fund.
93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under 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
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applicant shall be available if,-
(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single 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.-(1) The shipping bill filed by an exporter shall be deemed t
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ect 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 (Central Act 52 of 1962).
(5) Where refund is withheld in accordance with the provisions of clause (a) of subrule (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 int
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ted to the Fund, ordered 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.
(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 (Central Act 18 of
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een 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 material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Ordi
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mer 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.- (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 befo
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this rule, the expression “amount” 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 the release of the security furnished under sub-rule (4) after issue of the 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 the receipt of the application under sub-rule (6).
99. Scrutiny of ret
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stered 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 subsection (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 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 su
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t 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.
(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 the special audit, the registered person s
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e 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.-(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 to be deposited 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 the 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
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(2) 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.
(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number 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 the issue of the 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 provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
10
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l 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.
(4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (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 the issue of the 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 fil
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ed by the Registrar.
112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.-(1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating 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 evide
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r the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal.
113. Order of Appellate Authority or Appellate Tribunal.-(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the 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 t
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d section:
Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days:
Provided further in the case of a claim under sub-section (1) of section 140, the application shall specify separately,-
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 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
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be, the value added tax (or entry tax) charged by the supplier in respect of the goods or services; and
(v) the date on which the receipt of goods or services is entered in the books of account of the recipient.
(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the 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 t
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ORM GST TRAN-2 at the end of each of the six tax periods during which the scheme is in operation indicating therein the details of supplies of such goods effected during the tax period;
(iv) the amount of credit allowed shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the Common Portal.(v) the stock of goods on which the credit is availed is 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 p
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olds or has held a post equivalent in rank to a Secretary to the Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council.
123. Constitution of the Standing Committee and Screening Committees.-(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 a
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– five years, whichever is earlier and shall be eligible for reappointment:
Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two years.
(5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for 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 co
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epositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified in the Ordinance; and
(d) cancellation of registration under the Ordinance.
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 primafacie 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
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hall, 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 the Standing Committee or within such extended period not exceeding a furthe
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tutory 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.- (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).
(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 repo
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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 Ordinance; and
(d) cancellation of registration under the Ordinance.
134. Decision to be taken by the majority.- If 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.- 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. Mo
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person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified, while transporting goods into or outside the State or where the goods are transported on a delivery chalan as specified under rule 55, along with the invoices, a declaration as mentioned in sub-rule (2), which shall be declared in the Kerala Value Added Tax Information System Portal immediately before such transportation of goods. (2) The declaration shall be in,-
(a) form KER – 1, in case it is declared by a dealer registered under this Ordinance;
(b) form KER -2, in case it is declared by a person engaged in the business of transporting goods;
(c) form KER – 3, in case of transportation of goods by a person not registered under this Ordinance.
(3) In other cases, if the value of such taxable goods is not exceeding the limit specified in sub-rule (1), the consignment of goods shall be accompanied by invoices or the delivery chalan, as the case may be, subject to
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´°à µÂà ´µà ´¨à ´¨à µÂà ´¤à ´ªà µÂà ´°à ´ââ¬Å¡, à ´µà µâ⬠à ´³à µÂà ´³à ´¿
Vol. VI
16th Midhunam 1192
Tuvananthapuram, Friday
No.
}
1367
1939 à ´â⬠à ´·à ´¾à ´¢à ´ââ¬Å¡ 9
9th Ashadha 1939
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No.79 / 2017/TAXES
Dated, Thiruvananthapuram, 30th June, 2017
16th Mithunam, 1192
9th Ashadha 1939.
S.R.O. No. 377/2017.- In exercise of the powers conferred by section 164 of the
Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala
hereby makes the following rules, namely:ââ¬â
CHAPTER I
PRELIMINARY
1. Short title and Commencement. – (1) These rules may be called the Kerala Goods
and Services Tax Rules, 2017.
(2) Rules 1 to 26 shall be deemed to have come into force on the 22nd day of June, 2017
and the remaining provisions of these rules shall come into force on the 1st day of July, 2017.
PRINTED AND PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES AT THE GOVER
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ation code, on the common portal, either directly
or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but
not later than thirty days after the said day, or such further period as may be extended by the
Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the appointed
day, the registered person shall not collect any tax from the appointed day but shall issue bill
of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an
option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be
considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file
an intimation in FORM GST CMP-02, duly signed or verified through electronic verification
code, on the common portal, either directly or through a Facilitation Centre notified by the
Co
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pect of any place of
business in any State or Union Territory shall be deemed to be an intimation in respect of all
other places of business registered on the same Permanent Account Number.
4. Effective date for composition levy.- (1) The option to pay tax under section 10
shall be effective from the beginning of the financial year, where the intimation is filed under
sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of
the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant
of registration to the applicant and his option to pay tax under section 10 shall be effective
from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the
option to pay tax under section 10 shall comply with the following conditions, namely:ââ¬â
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held
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gnboard displayed at a prominent place at his principal place of business and at
every additional place or places of business.
(2) The registered person paying tax under section 10 may not file a fresh intimation
every year and he may continue to pay tax under the said section subject to the provisions of
the Ordinance and these rules.
6. Validity of composition levy.- (1)The option exercised by a registered person to
pay tax under section 10 shall remain valid so long as he satisfies all the conditions
mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section
(1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section
10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made
thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST
CMP-04 within seven days of the occurrence of such event.
(3) The regi
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from the date of the event concerning such contravention, as the case may be.
(6) Every person who has furnished an intimation under sub-rule (2) or filed an
application for withdrawal under sub-rule (3) or a person in respect of whom an order of
withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may
electronically furnish at the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the
stock of inputs and inputs contained in semi-finished or finished goods held in stock by him
on the date on which the option is withdrawn or denied, within a period of thirty days from
the date from which the option is withdrawn or from the date of the order passed in FORM
GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of
the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place
of
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axable
person, a person required to deduct tax at source under section 51, a person required to collect
tax at source under section 52 and a person supplying online information and database access
or retrieval services from a place outside India to a non-taxable online recipient referred to in
section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) who
is liable to be registered under sub-section (1) of section 25 and every person seeking
registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the
applicant”) shall, before applying for registration, declare his Permanent Account Number,
mobile number, e-mail address, State or Union Territory in Part A of FORM GST REG-01 on
the common portal, either directly or through a Facilitation Centre notified by the
Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special
Economic Zone developer shall make a separate application for regis
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lly submit an application in Part B of FORM GST REG-01, duly signed or
verified through electronic verification code, along with the documents specified in the said
Form at the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(5) On receipt of an application under sub-rule (4), an acknowledgement shall be
issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a
temporary reference number by the common portal for making advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub-rule (5)
shall be issued electronically only after the said deposit.
9. Verification of the application and approval.-(1) The application shall be
forwarded to the proper officer who shall examine the application and the accompanying
documents and if the same are found to be in order, approve the grant of registration to the
applicant withi
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address declared in
Part A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or
documents furnished by the applicant, he may approve the grant of registration to the
applicant within a period of seven working days from the date of the receipt of such
clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued
under sub-rule (2) or where the proper officer is not satisfied with the clarification,
information or documents furnished, he shall, for reasons to be recorded in writing, reject
such application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action,-
(a) within a period of three working days from the date of submission of the
application; or
(b) within a period of seven working days from the date of the receipt of the
clarification, information or documents furnished by the applicant under
sub-rule (2),
the appl
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3) Where an application for registration has been submitted by the applicant after
the expiry of thirty days from the date of his becoming liable to registration, the effective date
of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3)
or sub-rule (5) of rule 9.
(4) Every certificate of registration shall be duly signed or verified through
electronic verification code by the proper officer under the Ordinance.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the
applicant shall be communicated the registration number, and the certificate of registration
under sub-rule (1), duly signed or verified through electronic verification code, shall be made
available to him on the common portal, within a period of three days after the expiry of the
period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within the State.ââ¬â⬢(1) Any
person having multiple business verticals withi
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her business verticals of the said person shall
become ineligible to pay tax under the said section.
(2) A registered person eligible to obtain separate registration for business verticals
may submit a separate application in FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule.
12. Grant of registration to persons required to deduct tax at source or to collect
tax at source.ââ¬â⬢(1) Any person required to deduct tax in accordance with the provisions of
section 51 or a person required to collect tax at source in accordance with the provisions of
section 52 shall electronically submit an application, duly signed or verified through
electronic verification code, in FORM GST REG-07 for the grant of registration through the
common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(
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ssport, for registration, duly signed or verified through electronic verification code, in
FORM GST REG-09, at least five days prior to the commencement of business at the
common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India,
the application for registration shall be submitted along with its tax identification number or
unique number on the basis of which the entity is identified by the Government of that
country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be
given a temporary reference number by the common portal for making an advance deposit of
tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule
(5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash
ledger.
(3) The provisions of rule 9 and rule 10 r
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be granted registration, in
FORM GST REG-06, subject to such conditions and restrictions and by such officer as may
be notified by the Central Government on the recommendations of the Council.
15. Extension in period of operation by casual taxable person and non-resident
taxable person.-(1) Where a registered casual taxable person or a non-resident taxable
person intends to extend the period of registration indicated in his application of registration,
an application in FORM GST REG-11 shall be submitted electronically through the common
portal, either directly or through a Facilitation Centre notified by the Commissioner, by such
person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment
of the amount specified in sub-section (2) of section 27.
16. Suo motu registration.ââ¬â (1) Where, pursuant to any survey, enquiry, inspection,
search or any other proceedings under the Ordinance, the proper
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rtificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3).
(5) The Goods and Services Tax Identification Number assigned, pursuant to the
verification under sub-rule (4), shall be effective from the date of the order granting
registration under sub-rule (1).
17. Assignment of Unique Identity Number to certain special entities.ââ¬â⬢ (1) Every
person required to be granted a Unique Identity Number in accordance with the provisions of
sub-section (9) of section 25 may submit an application electronically in FORM GST REG-
13, duly signed or verified through electronic verification code, in the manner specified in
rule 8 at the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST
REG-13 or after filling up the said form, assign a Unique Identity Number to the said person
and issue a certificate in FORM GST REG-06 within a period
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riod
of fifteen days of such change, submit an application, duly signed or verified through
electronic verification code, electronically in FORM GST REG-14, along with the
documents relating to such change at the common portal, either directly or through a
Facilitation Centre notified by the Commissioner:
Provided that –
(a) where the change relates to,ââ¬â
(i)
legal name of business;
(ii)
address of the principal place of business or any additional place(s)
of business; or
10
(iii)
addition, deletion or retirement of partners or directors, Karta,
Managing Committee, Board of Trustees, Chief Executive Officer or
equivalent, responsible for the day to day affairs of the business, ââ¬â⬢
which does not warrant cancellation of registration under section 29, the proper
officer shall, after due verification, approve the amendment within a period of fifteen
working days from the date of the receipt of the application in FORM GST REG-14 and issue
an order in FORM GST REG-15 electronical
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ion through the common portal in the manner provided under
sub rule (2) of Rule 8.
(2) Where the proper officer is of the opinion that the amendment sought under sub-
rule (1) is either not warranted or the documents furnished therewith are incomplete or
incorrect, he may, within a period of fifteen working days from the date of the receipt of the
application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the
registered person to show cause, within a period of seven working days of the service of the
said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued
under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the
date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or
where no reply is furnished in response to the notice issued under sub-rule (2) within the
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the details of inputs held in stock or inputs contained in semi-
finished or finished goods held in stock and of capital goods held in stock on the date from
which the cancellation of registration is sought, liability thereon, the details of the payment, if
any, made against such liability and may furnish, along with the application, relevant
documents in support thereof, at the common portal within a period of thirty days of the
occurrence of the event warranting the cancellation, either directly or through a Facilitation
Centre notified by the Commissioner:
Provided that no application for the cancellation of registration shall be considered in
case of a taxable person, who has registered voluntarily, before the expiry of a period of one
year from the effective date of registration.
21. Registration to be cancelled in certain cases.ââ¬â The registration granted to a
person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of
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rder in FORM GST REG-19, within a period of thirty days
from the date of application submitted under rule 20 or, as the case may be, the date of the
reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a
date to be determined by him and notify the taxable person, directing him to pay arrears of
any tax, interest or penalty including the amount liable to be paid under sub-section (5) of
section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the
proper officer shall drop the proceedings and pass an order in FORM GST REG -20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs
of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose
registration is cancelled by the proper officer on his own motion, may submit an application
for revocation of cancellation of registrati
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proper officer may, for reasons to be recorded in writing, under
circumstances other than those specified in clause (a), by an order in FORM GST REG-05,
reject the application for revocation of cancellation of registration and communicate the same
to the applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-
rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to
why the application submitted for revocation under sub-rule (1) should not be rejected and
the applicant shall furnish the reply within a period of seven working days from the date of
the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the
proper officer shall proceed to dispose of the application in the manner specified in sub-rule
(2) within a period of thirty days from the date of the receipt of such information or
clarification from the applicant.
24. Migration of persons registere
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ovisional registration under sub-rule
(1) shall submit an application electronically in FORM GST REG-26, duly signed or verified
through electronic verification code, along with the information and documents specified in
the said application, on the common portal either directly or through a Facilitation Centre
notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of
three months or within such further period as may be extended by the Commissioner in this
behalf.
(c) If the information and the particulars furnished in the application are found,
by the proper officer, to be correct and complete, a certificate of registration in FORM GST
REG-06 shall be made available to the registered person electronically on the common portal.
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(3) Where the particulars or information specified in sub-rule (2) have either not
been furnished or not found to be correct or complete, the proper officer shall, after serving a
notice to show cause in F
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person registered under any of the existing laws, who is not liable to be
registered under the Ordinance may, within a period of thirty days from the appointed day, at
his option, submit an application electronically in FORM GST REG-29 at the common portal
for the cancellation of registration granted to him and the proper officer shall, after
conducting such enquiry as deemed fit, cancel the said registration.
25. Physical verification of business premises in certain cases.ââ¬â Where the proper
officer is satisfied that the physical verification of the place of business of a registered person
is required after the grant of registration, he may get such verification done and the
verification report along with the other documents, including photographs, shall be uploaded
in FORM GST REG-30 on the common portal within a period of fifteen working days
following the date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the
notices,
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his affairs, by his guardian or by any
other person competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is
absent from India or is mentally incapacitated from attending to his affairs, by any other adult
member of such family or by the authorised signatory of such Karta;
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(c) in the case of a company, by the chief executive officer or authorised
signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority,
by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised
signatory thereof;
(f) in the case of any other association, by any member of the association or
persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory
thereof; or
(h) in the case of any other person, by some person competent to act on his
behalf, or by a person authorised in accordance with the provis
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h 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 consideration in money and such further amount in money that is equivalent
to consideration not in money as determined by the application of rule 30 or rule 31 in that
order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the
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
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at the time of supply is four thousand rupees but the open market value of the
laptop i
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nd quality by the recipient to his customer
not being a related person:
Provided further that where the recipient is eligible for full input tax credit, the value
declared in the invoice shall be deemed to be the open market value of the goods or services.
29. Value of supply of goods made or received through an agent.ââ¬âThe value of
supply of goods between the principal and his agent shall,ââ¬â
(a) be the open market value of the goods being supplied, or at the option of the
supplier, be ninety per cent 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, 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 k
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f goods or services or both cannot be determined under
rules 27 to 30, the same shall be determined using reasonable means consistent with the
principles and the general provisions of section 15 and the provisions of this Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule,
ignoring rule 30.
32. Determination of value in respect of certain supplies.ââ¬â (1) Notwithstanding
anything contained in the provisions of this Chapter, the value in respect of supplies
specified below shall, at the option of the supplier, be determined in the manner provided
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:ââ¬â⬢
(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
Reserv
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n currency, including money changing, shall be deemed to be,ââ¬â
(i) one per cent of the gross amount of currency exchanged for an amount up
to one lakh rupees, subject to a minimum amount of two hundred and fifty
rupees;
(ii) one thousand rupees and half of a per cent of the gross amount of currency
exchanged for an amount exceeding one lakh rupees and up to ten lakh
rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent of the
gross amount of currency exchanged for an amount exceeding ten lakh
rupees, subject to a maximum amount of sixty thousand rupees.
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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:ââ¬â For the purpos
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a taxable supply is provided by a person dealing in buying and selling of
second hand goods i.e., used goods as such or after such minor processing which does not
change the nature of the goods and where no input tax credit has been availed on the purchase
of such goods, the value of supply shall be the difference between the selling price and the
purchase price and where the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower,
who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the
purchase 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 equa
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ent of supply has
been separately indicated in the invoice issued by the pure agent to the
recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent
of the recipient of supply are in addition to the services he supplies on his
own account.
Explanation:ââ¬â For the purposes of this rule, the expression ââ¬Åpure agentâ⬠means a
person who,ââ¬â⬢
(a) enters into a contractual agreement with the recipient of supply to act as his
pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services 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 servi
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d tax, central tax, State tax, Union
territory tax. Where the value of supply is inclusive of integrated tax or, as the case may
be, central tax, State tax, Union territory tax, the tax amount shall be determined in the
following manner, namely,ââ¬â⬢
Tax amount
=
(Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
CGST, SGST or UTGST) ÃÆ· (100+ sum of tax rates, as applicable, in %)
Explanation.ââ¬â For the purposes of the provisions of this Chapter, the expressionsââ¬â
(a) ââ¬Åopen market valueâ⬠of a supply of goods or services or both means the full
value in money, excluding the integrated tax, central tax, state tax, union territory tax and the
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19
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 qualityÃ
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ilar document prescribed under the Customs Act,
1962 (Central Act 52 of 1962.) or rules made thereunder for the assessment of integrated tax
on imports;
(e) an Input Service Distributor invoice or Input Service Distributor credit note or
any document issued by an Input Service Distributor in accordance with the provisions of
sub-rule (1) of rule 54.
(2) Input tax credit shall be availed by a registered person only 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 av
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person shall be liable to pay interest at the rate notified under sub-
section (1) of section 50 for the period starting from the date of availing credit on such
supplies till the date when the amount added to the output tax liability, as mentioned in sub-
rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim
for re-availing of any credit, in accordance with the provisions of the Ordinance or the
provisions of this Chapter, that had been reversed earlier.
38. Claim of credit by a banking company or a financial institution.ââ¬â 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:-
(a) the said compan
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o
the following conditions, namely,ââ¬â
(a) the input tax credit available for distribution in a month shall be distributed in
the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance
with the provisions of Chapter VIII 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 in
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tax
credit of central tax and State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a State or Union territory other than that
of the Input Service Distributor, be distributed as integrated tax and the
amount to be so distributed shall 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;
(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 n
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ng less than the amount to be adjusted.
(2) If the amount of input tax credit distributed 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 inpu
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learly specify the details relating to the
inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as
the case may be, capital goods-
(i) 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) the details furnished in the declaration under clause (b) shall be duly certified
by a practicing chartered
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e 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 acceptance, the un-utilized credit specified in FORM GST ITC-02
shall be credited to his electronic credit ledger.
(4)
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of input tax, out of 'T', attributable to inputs and input services
intended to be used exclusively for effecting exempt supplies, be denoted as 'Tâââ¬Å¡ââ¬Å¡';
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(d) the amount of input tax, out of 'T', in respect of inputs and input services on
which credit is not available under sub-section (5) of section 17, be denoted as '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 exempted but including zero rated
supplies, be denoted as 'T4';
(g) ââ¬Â¨Tâââ¬Å¡Â', ââ¬Â¨Tâââ¬Å¡ââ¬Å¡', ââ¬Â¨T3' and ââ¬Â¨TÃâ°Â©' shall be determined and declared by the registered
person at the invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall
be called common credit,
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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
(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 supplies
but including zero rated supplies and shall be denoted as 'C3', where,-
C3=Câââ¬Å¡ââ¬Å¡- (D1+D2);
(1) the amount 'C3' shall be computed separately for input tax credit of central
tax, State tax, Union territory tax and integrated tax;
25
(m) the amount equal to aggregate of ââ¬Â¨Dâââ¬Å¡Â' and 'D2' shall be added to the output
tax liability of the registered person:
Provided that where the amount of input tax relating to inputs or input services used
partly for the purposes other than business and partly for effecting
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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¨DÃâ°Â© and ââ¬Â¨Dâââ¬Å¡ââ¬Å¡ exceeds the aggregate of the amounts calculated finally in respect of ââ¬Â¨Dâââ¬Å¡Â
and 'D2', such excess amount shall be claimed as credit by the registered person in his return
for a month not later than the month of September following the end of the financial year to
which such credit relates.
43. Manner of determination of input tax credit in respect of capital goods and
reversal thereof in certain cases.ââ¬â⬢ – (1) Subject to the provisions of sub-section (3) of section
16, the input tax credit in respect of capital goods, which attract the provisions of sub-
sections (1) and (2) of section 17, being partly used for the purposes of busin
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the useful life
of such goods shall be taken as five years from the date of the invoice for such goods:
26
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 at the
rate of five percentage points for every quarter or part thereof and the amount 'A' shall be
credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt shall
not attract the provisions of sub-section (4) of section 18, if it is subsequently covered under
this clause.
(d) the aggregate of the amounts of ââ¬Â¨A' credited to the electronic credit ledger
under clause (c), to be denoted as ââ¬Â¨To', shall be the common credit in respect of capital goods
for a tax period:
Provided that where any capital goods earlier covered under clause (b) is subsequently
covered under clause (c), the value of 'A' arrived at by reducing the input tax at t
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lculated 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
'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;
(h) the amount Te along with the applicable interest shall, during every tax period
of the useful life of the concerned capital goods, be added to the output tax liability of the
person making such claim of credit.
27
(2) The amount Te shall be computed separately for central tax, State tax, Union
territory tax and integrated tax.
44. Manner of reversal of credit under special circumstances.-(1) The amount of
input tax credit relating to inputs held in stock, inputs contained in sem
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n sub-rule (1) shall be determined separately for input
tax credit of integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the
registered person shall estimate the amount under sub-rule (1) based on the prevailing market
price of the goods on the effective date of the occurrence of any of the events specified in
sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.
(4) The amount determined under sub-rule (1) shall form part of the output tax
liability of the registered person and the details of the amount shall be furnished in FORM
GST ITC-03, where such amount relates to any event specified in sub-section (4) of section
18 and in FORM GSTR-10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
practicing chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes
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r to another during a quarter shall be
included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of
the month succeeding the said quarter.
(4) Where the inputs or capital goods are not returned to the principal within the
time stipulated in section 143, it shall be deemed that such inputs or capital goods had been
supplied by the principal to the job worker on the day when the said inputs or capital goods
were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall
be liable to pay the tax along with applicable interest.
Explanation.- For the purposes of this Chapter,ââ¬â
(1) the expressions ââ¬Åcapital goodsâ⬠shall include ââ¬Åplant and machineryâ⬠as
defined in the Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in sub-
section (3) of section 17,-
(a) the value of land and building shall be taken as the same as adopted
for the purpose of paying stamp duty; and
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ered and where the
value of the taxable supply is fifty thousand rupees or more;
(f)
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
29
value of the taxable supply is less than fifty thousand rupees and the recipient
requests that such details be recorded in the tax invoice;
(g)
Harmonised System of Nomenclature code for goods or services;
(h)
description of goods or services;
(i)
quantity in case of goods and unit or Unique Quantity Code thereof;
(i)
total value of supply of goods or services or both;
(k)
taxable value of the supply of goods or services or both taking into account
discount or abatement, if any;
(1)
(m)
(n)
rate of tax (central tax, state tax, integrated tax, union territory tax or cess);
amount of tax charged in respect of taxable goods or services (central tax, state
tax, integrated tax, union territory tax or cess);
place of supply along with the name of th
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oice at the end of a
month for supplies covered under sub-section (4) of section 9, the aggregate value of such
supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice shall
carry an endorsement ââ¬ÅSUPPLY MEANT FOR EXPORT ON PAYMENT OF
INTEGRATED TAXâ⬠or ââ¬ÅSUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER
OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may
be, and shall, in lieu of the details specified in clause (e), contain the following details,
namely,ââ¬â⬢
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:
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50
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,ââ¬â⬢
(a) the recipient is not a registered person; and
(b) the recipient does not require su
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25, may issue the invoice before or at the time such supplier records the same in his
books of account or before the expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.-(1) The invoice shall be prepared in triplicate, in the
case of supply of goods, in the following manner, namely,ââ¬â
(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2)
The invoice shall be prepared in duplicate, in the case of the supply of
services, in the following manner, namely,ââ¬â
(3)
(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
The serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in FORM GSTR-1.
49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3)
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y to the bill of
supply issued under this 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 Ordinance.
50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of
section 31 shall contain 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 charactersââ¬â
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) description of goods or
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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 tax is payable on reverse charge basis; and
(k) signature or digital signature of the
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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.
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53. Revised tax invoice and credit or debit notes.-(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 special characters – hyphen or dash
and slash symbolised as “-” and “/” respectively, and any combination thereof,
unique for a financial year;
(e) date of issue of the document;
(f) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if regist
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ient 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 Ordinance.
(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
words “INPUT TAX CREDIT NOT ADMISSIBLEââ¬.
54. Tax invoice in special cases.ââ¬â (1) An Input Service Distributor invoice or, as the
case may be, an Input Service Distributor credit note issued by an Input Service Distributor
shall contain the following details:ââ¬â
34
4
(a) name, address and Goods and Services Tax Identification Number of the Input
Service Distributor;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
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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.
(2) 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 invoice or any other document in lieu thereof, by whatever name called,
containing the gross weight of the consignment, name of the consigner and the consignee,
registration number of goods carriage in which the goods are transported, details of goods
transported, details of place of origin and destination, Goods and Services Tax Identification
Number of the person liable for paying tax whether as consigner, consignee or goods
transport agency, and also containing other information as mentioned
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one or multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
(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 Identification Number or
Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not
known);
(vi) taxable value;
(vii) tax rate and tax amount – Central tax, State tax, Integrated tax, Union
Territory tax or cess, where the transportation is for supply to the
consignee;
(viii) place of supply, in case of inter-State movement; and
(ix) signature.
(2) The delivery challan shall be prepared in triplicate, in case of supply of goods,
in the following manner, namely:-
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
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the invoice shall be sent along with the last
consignment.
36
CHAPTER VII
ACCOUNTS AND RECORDS
56. Maintenance of accounts by registered persons.-(1) Every registered person
shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section
35, a true and correct account of the goods or services imported or exported or of supplies
attracting payment of tax on reverse charge along with the relevant documents, including
invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers,
payment vouchers and refund vouchers.
(2) Every registered person, other than a person paying tax under section 10, shall
maintain the accounts of stock in respect of goods received and supplied by him, and such
accounts shall contain particulars of the opening balance, receipt, supply, goods lost, stolen,
destroyed, written off or disposed of by way of gift or free sample and the balance of stock
including raw materials, finished goods, scrap and wasta
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luding goods stored during transit along with the particulars of the
stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those
declared under sub-rule (5) without the cover of any valid documents, the proper officer shall
determine the amount of tax payable on such goods as if such goods have been supplied by
the registered person.
(7) Every registered person shall keep the books of account at the principal place
of business and books of account relating to additional place of business mentioned in his
certificate of registration and such books of account shall include any electronic form of data
stored on any electronic device.
37
32
(8) Any entry in registers, accounts and documents shall not be erased, effaced or
overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored
out under attestation and thereafter, the correct entry shall be recorded and where the registers
and other documents are maintained
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accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf
of every principal.
(12) Every registered person manufacturing goods shall maintain monthly
production accounts showing quantitative details of raw materials or services used in the
manufacture and quantitative details of the goods so manufactured including the waste and by
products thereof.
(13) Every registered person supplying services shall maintain the accounts
showing quantitative details of goods used in the provision of services, details of input
services utilised and the services supplied.
(14)
Every registered person executing works contract shall keep separate
accounts for works contract showing,ââ¬â⬢
(a) the names and 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 (wh
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ver the goods in the capacity of a carrier or a
clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any
registered person shall maintain true and correct records in respect of such goods handled by
him on behalf of such registered person and shall produce the details thereof as and when
required by the proper officer.
(18) Every registered dealer who transacts business in goods at places other than
his registered place of business for a temporary period like exhibition, exchange mela or the
like or who employs a travelling sales man or representative shall along with copy of the
registration certificate, maintain true and correct account of such transactions with him at
such place or vessel, including a stock book showing the quantities of goods held by him,
quantities disposed of from day-to-day by sale or otherwise and the balance on hand at end of
each day and the same shall be produced for verification by any authority under the
Ordinance.
(19
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r or selling agent;
(i) proof of payment of sale proceeds of the lottery to the organizing State or
deposit in the Public Ledger Account of the organizing State in case the
licensee is a distributor of selling agent;
and the same shall be produced for verification by any authority under this Ordinance.
(20) Every registered person shall, on demand, produce the books of accounts
which he is required to maintain under any law for the time being in force.
57. Generation and maintenance of electronic records.ââ¬â⬢(1) Proper electronic back-
up of records shall be maintained and preserved in such manner that, in the event of
destruction of such records due to accidents or natural causes, the information can be 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 ar
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shall be deemed to be enrolled in the State or Union Territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the
details furnished in FORM GST ENR-01 electronically on the common portal either directly
or through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,ââ¬â
(a) any person engaged in the business of transporting goods shall
maintain records of goods transported, delivered and goods stored in
transit by him alongwith the Goods and Services Tax Identification
40
40
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 identifi
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s of all-
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh
rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.
(3) The details of outward supplies furnished by the supplier 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
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y in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he
is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such
eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit
on inward supplies which is relatable to non-taxable supplies or for purposes other than
business and cannot be determined at the invoice level in FORM GSTR-2.
(5) 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.
(6) 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 com
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f submission of monthly return.-(1) Every registered
person other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017 (Central Act 13 of 2017) or an Input Service Distributor or a non-resident 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 Ch
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ting the details, furnish the quarterly return in FORM GSTR-4 electronically through the
common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge
his liability towards tax, interest, penalty, fees or any other amount payable under the
Ordinance or the provisions of this Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall include theââ¬â⬢
(a) invoice wise inter-State and intra-State inward supplies received from registered
and un-registered persons; and
(b) consolidated details of outward supplies made.
(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 du
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ââ¬â⬢
Every registered non-resident taxable person 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.- Every 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 ma
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TR-2A and FORM-GSTR-4A
on the common portal 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).
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.
44
(2) The details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal
after the due date of filing of FORM GSTR-8
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r 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.ââ¬â(1) The final
acceptance of claim of input tax credit in respect of any tax period, specified in sub-section
(2) of section 42, shall be made available electronically to the registered person making su
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ching 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 furnished 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 adding or correcting the details of an
outward supply in his valid return so as to match the details of corresponding
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tion 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 thatââ¬â
(i) the claim of reduction in output tax liability due to issuance of credit notes in
FORM GSTR-1 that were accepted by the corresponding recipient in FORM
46
GSTR-2 without amendment shall be treated as matched if the said recipient
has furnished a valid return.
(ii) the claim of reduction in the output tax liability shall be considered as matched
where the amount of output tax liability after taking into account the reduction
claimed is equal to or more than the claim of input tax credit after taking into
account the reduction admit
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ion 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 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 t
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rest 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 payment of any
future liability towards interest or the taxable person may claim refund of the amount under
section 54.
78. Matching of details furnished by the e-Commerce operator with the details
furnished by the supplier.ââ¬â The following details relating to the supplies made through an
e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the
corresponding details declared by the supplier in FORM GSTR-1,
(a) State of place of supply; and
(b) net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37
has been extended, the date of matching of the above mentioned details shall be extended
accordingly.
Provided further that the Commissioner may, on the
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(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), a
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 made available and such addition to the output tax liability and interest
payable thereon shall be made available to the supplier electronically on the common portal
in FORM GST MIS-3.
48
48
80. Annual return.-(1) Every registered person, other than an Input Service
Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a
non-resident taxable person, shall furnish an annual return as specified under sub-section (1)
of section 44 electronically in FORM GSTR-9 through the common portal either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in
FORM GSTR-9A.
(1) Every elec
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d claims refund of the taxes
paid on his inward supplies, shall furnish the details of such supplies of taxable goods or
services or both electronically in FORM GSTR-11, along with application for such refund
claim, through the common portal either directly or through a Facilitation Centre notified by
the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes
other than refund of the taxes paid shall furnish the details of inward supplies of taxable
goods or services or both as may be required by the proper officer in FORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner.-(1) An
application in FORM GST PCT-01 may be made electronically through the common portal
either directly or through a Facilitation Centre notified by the Commissioner for enrolment as
goods and services tax practitioner by any person who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convi
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entioned in
sub-clause (i); or
(iii) any other examination notified by the Government, on the
recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of
India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c)
final examination of the Institute of Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised
in this behalf shall, after making such enquiry as he considers necessary, either enrol the
applicant as a goods and services tax practitioner and issue a certificate to that effect in
FORM GST PCT-02 or reject his application where it is found that the applicant is not
qualified to be enrolled as a goods and services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practiti
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appeal to the Commissioner against such
order.
(6) Any registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioner so
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authorised shall be allowed to undertake such tasks as indicated in the said authorisation
during the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been
furnished by the goods and services tax practitioner authorised by him, a confirmation shall
be sought from the registered person over email or SMS and the statement furnished by the
goods and services 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
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t to the same.
(9) Any registered person opting to furnish his return through a goods and
services tax practitioner shall,ââ¬â
(a) give his consent in FORM GST PCT-05 to any goods and services tax
practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and
services tax practitioner, ensure that the facts mentioned in the return are
true and correct.
(10) The goods and services tax practitioner shall,ââ¬â
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or
electronically verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union
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
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son;
(b) the amount of tax, interest, penalty or any other amount payable as
determined by a proper officer in pursuance of any proceedings under the
Ordinance as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under
section 42 or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a
registered person as per his return shall be made by debiting the electronic credit ledger
maintained 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 Ordinance
shall be paid by debiting the electronic cash l
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ed person eligible for input tax credit under the
Ordinance on the common portal and every claim of input tax credit under the Ordinance
shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any
liability in accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any 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
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sit under sub-rule (2) shall be made through any of the following
modes, namely:-
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(i) Internet banking through authorised banks;
(ii)
Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from
any bank; or
(iv) Over the Counter payment through authorised banks for deposits up to
ten thousand rupees 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 ââ¬â
(a) Government Departments or any other deposit to be made by persons as may
be notified by the Commissioner in this behalf;
(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 am
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ate form shall be valid for a period of fifteen days from the
date of generation of challan.
(6) On successful credit of the amount to the concerned government account
maintained in 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.
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(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
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urposes 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.- (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 any tax, inter
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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:ââ¬â
(a) the reference number of the order and a copy of the order passed by the
proper officer or an appellate authority or Appellate Tribunal or court
resulting in such refund or reference number of the payment of the amount
specified in sub-section (6) of section 107 and sub-section (8) of section 112
claimed as re
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operations as defined under the
Special Economic Zone Act, 2005 (Central Act 28 of 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;
(g) 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 received and
issued during a tax period in a case where the claim pertains to refund of any
unutilised input tax credit under sub-section (3) of section 54 where the
c
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ion 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;
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Explanation.ââ¬â For the purposes of this rule,ââ¬â
(i) in case of refunds referred to in clause (c) of sub-section (8) of section 54,
the expression ââ¬Åinvoiceâ⬠means invoice conforming to the provisions
contained in section 31;
(ii) where the amount of tax has been recovered from the recipient, it shall be
deemed that the incidence of tax has been passed on to the ultimate
consumer.
(3) Where the application relates to refund of input tax credit, the electroni
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eans 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:ââ¬â
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;
(E) “Adjusted Total turnover” means the turnover in a State or a Union territory, as
defined under sub-section (112) of section 2, excluding the value of exempt supplies
other than zero-rated supplies, during the relevant period;
(F) “Relevant periodâ⬠means the period for which the claim has been filed.
(5) In the case of refund on account of inverted duty structure, refund of input tax
cre
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id 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 proper officer shall communicate the
deficiencies to the applicant in FORM GST RFD-03 through the common portal
electronically, requiring him to file a fresh refund application after rectification of such
deficiencies.
(4)
Where deficiencies have been communicated in FORM GST RFD-03 under
the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been
communicated under this rule along with the deficiencies communicated under sub-rule (3).
91. Grant of provisional refund.âââ
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ent 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 bank accounts of the applicant mentioned in his registration particulars and as specified in
the application for refund.
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92. Order sanctioning refund.ââ¬â (1) Where, upon examination of the application, the
proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable
to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of
refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to
him on a provisional basis under sub-section (6) of section 54, amount adjusted against any
outstanding demand under the Ordinance or under any existing law and the balance amount
refundable:
Provided that in cases where the amount of refund is completely adjusted against any
outstanding demand under the Ordinance or under any existing law, an order giving details of
the
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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 applicant under sub-section (8) of section 54, he shall
make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05
for the amount of refund and the same shall be electronically credited to any of the bank
accounts of the applicant mentioned in his registration particulars and as specified in the
application for refund.
(5) Where the proper officer is satisfied that the amount refundable under sub-rule
(1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall
make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the
amount of refund to be credited to the Consumer Welfare Fund.
93. Credit of th
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ble and the amount of interest payable,
and such amount of interest shall be electronically credited to any of the bank accounts of the
applicant mentioned in his registration particulars and as specified in the application for
refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of
tax paid by him on his inward supplies as per notification issued section 55 shall apply for
refund in FORM GST RFD-10 once in every quarter, electronically on the common portal,
either directly or through a Facilitation Centre notified by the Commissioner, along with a
statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared
on the basis of the statement of the outward supplies furnished by the corresponding suppliers
in FORM GSTR-1.
(2) An acknowledgement for the receipt of the application for refund shall be issued
in FORM GST RFD-02.
(3) The refund of tax paid by the applicant shall be available if,ââ¬â
(a) the inward supplies of goods
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ed out of India and such application shall be deemed to have
been filed only when:-
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(a) the person in charge of the conveyance carrying the export goods duly files an
export manifest or an export report covering the number and the date of
shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
transmitted electronically by the common portal to the system designated by the Customs and
the said system shall electronically transmit to the common portal, a confirmation that the
goods covered by the said invoices have been exported out of India.
(3) Upon the receipt of the information regarding the furnishing of a valid return in
FORM GSTR-3 from the common portal, the system designated by the Customs shall process
the claim for refund and an amount equal to the integrated tax paid in respect of each
shipping bill or bill of export shall be electronically credi
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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 RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under
clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, state tax or union
territory tax, as the case may be, shall proceed to refund the amount after passing an order in
FORM GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to the Government
of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf
and where such refund is paid to the Government of Bhutan, the exporter shall not be paid
any refund of the integrated tax.
97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall
be made under sub-rule (5) of rule 92.
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(2) Any amount, having been credited to the Fund, ordered or directed as payable to
any claimant by orders of
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ndal 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 (Central of Act 14 of
1947) recommended by the Bureau of Indian Standards to be engaged for a period of five
years in viable and useful research activity which has made, or is likely to make, significant
contribution in formulation of standard mark of the products of mass consumption, the
Central Government or the State Government may make an application for a grant from the
Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses
incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7) All applications for grant from the 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
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n accordance with the provisions of
the Ordinance
to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars;
to recommend minimum financial assistance, by way of grant to an applicant,
having regard to his financial status, and importance and utility of nature of
activity under pursuit, after ensuring that the financial assistance provided shall
not be misutilised;
to identify beneficial and safe sectors, where investments out of Consumer
Welfare Fund may be made and make recommendations, accordingly;
to relax the conditions required for the period of engagement in consumer
welfare activities of an applicant;
to make guidelines for the management, administration and audit of the
Consumer Welfare Fund.
The Central Consumer Protection Council and the Bureau of Indian Standards
shall recommend to the Goods an
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ORM GST ASMT-04 allowing the
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 amount for which the
bond is to be executed and security to be furnished not exceeding twenty five per cent of the
amount covered under the bond.
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(4) The registered person shall execute a bond in accordance with the provisions of
sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a
bank guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the Central Goods and
Services Tax Act 2017 (Central Act 12 of 2017) or Integrated Goods and Services Tax Act
(Central Act 13 of 2007) shall be deemed to be a bond furnished under the provisions of the
Ordinance and the rules made thereunder.
Explanation: For the purposes of this rule, the expression ââ¬Åamountâ⬠shall include
the amount of integrated t
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or 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 and seeking his explanation thereto within such time, not
exceeding thirty days from the date of service of the notice or such further period as may be
permitted by him and also, where possible, quantifying 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
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it. (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 in FORM GST ADT-
01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the books of
account of the registered person 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 Ordinance
and the rules made thereunder, the correctness of the turnover, exemptions and deductions
claimed, the rate of tax applied in respect of the supply of goods or services or both, the input
tax credit availed and utilised, refund claimed, and other relevant issues
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R-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 of the
rank of Joint Commissioner as member of the Authority for Advance Ruling.
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104. Form and manner of application to the Authority 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 the relevant documents accompanying such application shall be signed in the manner
specified in rule 26.
105. Certification of copies of advance rulings pronounced by the Authority.ââ¬â⬢
A copy of the advance ruling shall be certified to be a true copy of its original by any member
of the Authority for Adva
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rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate
Authority. A copy of the advance ruling pronounced by the Appellate Authority for
Advance Ruling and duly signed by the Members shall be sent to
(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 Ordinance.
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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.
(2) The grounds of appeal and the form of verification as contained in FORM
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hority 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 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
Regist
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(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 a 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 of additional evidence before the Appe
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djudicating 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.
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(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.
(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 of the evidence produced
by the appellant under sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the Appellate Authority
or the Appellate Tribunal to direct the production of any document
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e 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 the Ordinance, 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.-(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 FORM GST TRAN-1, duly signed, on the common portal specifying therein,
separately, the amount of input tax credit to which he is entitled under the provisions of the
said section:
70
0
Provided that the Commissioner may
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ailed 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 of the invoice by
the supplier or any document on the basis of which credit of input tax was
admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be, the value
added tax (or entry tax) charg
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orty 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. respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following
conditions, namely:-
(i) such goods were not wholly exempt from tax under the Kerala Value Added
Tax Act, 2003 (30 of 2004).
(ii) the document for procurement of such goods is available with the registered
person.
(iii) the registered person availing of this scheme and having furnished the details
of stock held by him in accordance with the provisions of clause (b) of sub-
rule (2) of rule 1, submits a statement in FORM GST TRAN-2 at the end of
each of the six tax p
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provisions of sub-section 14 of section 142 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¬â Every person having sent goods on
approval under the existing law and to whom sub-section (12) of section 142 applies shall,
within ninety days of the appointed day, submit details of such goods sent on approval in
FORM GST TRAN-1.
121. Recovery of credit wrongly availed. The amount credited under sub-rule (3)
of rule 117 may be verified and proceedings under section 73 or, as the case may be, section
74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
72
CHAPTER XV
ANTI-PROFITEERING
122. Constitution of the Authority. The Authority shall consist of,ââ¬â
(a) a Chairman who holds or has held a post equivalent in
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ment 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 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
monthly salary of Rs.2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of 2,05,400 (fixed) and
shall be entitled to draw allowances as are admissible to a Government of India officer
holding Group 'A' post carrying the same pay:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a
monthly salary of Rs.2,05,400 reduced by the amount of pension.
(4) The Chairman shall hold office for a term of two years from the date on which
he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier
and shall
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ies of the Authority. It shall be the duty of the Authority,ââ¬â⬢
(i)
(ii)
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;
to identify the registered person who has not passed on the benefit of
reduction in rate of tax on supply of goods or services or the benefit of
input tax credit to the recipient by way of commensurate reduction in
prices;
(iii) to order,-
(a) reduction in prices;
(b) 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
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
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sfied that the supplier has contravened the provisions of section 171, forward the
application with its recommendations to the Standing Committee for further action.
74
14
129. Initiation and conduct of proceedings.ââ¬â(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 the supply of goods or services or the benefit of input tax
credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to
Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect
evidence necessary to determine whether the benefit of 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.
(3) The Director General of Safeguards shall, before initiation of investiga
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s 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.ââ¬â⬢(1) Notwithstanding anything contained in
sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of
the Right to Information Act, 2005 (Central Act 22 of 2005), shall apply mutatis mutandis to
the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing
information on confidential basis to furnish non-confidential summary thereof and if, in the
opinion of the party providing such information, the said information cannot be summarised,
such party may submit to the Director General of Safeguards a statement of reasons as to why
summarisation is not possible.
131. Cooperation with other agencies or statutory authorities.- Where the
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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 Authority determines that a registered person has not 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, the Authority may order –
(a) reduction in prices;
(b) 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 n
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e Authority may require any authority of central
tax, State tax or Union territory tax to monitor implementation of the order passed by it.
76
16
137. Tenure of Authority.ââ¬âââ¬â 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-profiteering Authority constituted under
rule 122;
(b) ââ¬ÅCommitteeâ⬠means the Standing Committee on Anti-profiteering constituted
by the Council in terms of sub-rule (1) of rule 123 of these rules;
(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) ââ¬ÅScreening Committeeâ⬠means the State level Screening Committee constituted
in terms of sub-rule (2) of rule 123 of these rules.
138. Documents to be carried with the consignme
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e, subject to the provisions contained in clauses (b) and (c)
of sub-section (3) of section 31.
77
Form GST CMP-01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as
notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy
6. Financial Year from which composition scheme is opted
7. Jurisdiction
8. Declaration –
Centre
2017-18
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
payment for tax under section 10.
9. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correc
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t to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place.
Date.
Signature of Authorised Signatory
Name
Designation / Status
79
Form GST CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax under
section 10
(i) Application reference number
(ARN)
(ii) Date of filing
Centre
6. Jurisdiction
State
7. Stock of purchases made from registered person under the existing law
Sr. No
GSTIN/TIN
Name of the
supplier
Bill/
Invoice
No.
Date
Value of
Stock
VAT
Central
Excise
Service
Total
Tax (if
applicable)
1
2
3
4
5
6
7
8
9
10
2
Total
8. Stock of purchases made from unregistered person under the existing law
Sr. No Name of the Address
unregistered
person
1
2
1
2
Total
Bill/
Invoice
Date
Value of
Stock
VAT
Central
Excise
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easons for withdrawal from composition scheme
10. 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 of Authorised Signatory
Name
Designation/Status
Note – Stock statement may be furnished separately for availing input tax credit on the stock available
on the date preceding the date from which composition option is withdrawn in
FORM GST ITC -01.
Reference No. >
To
GSTIN
Name
Address
81
Form GST CMP- 05
[See rule 6(4)]
>
Notice for denial of option to pay tax under section 10
Whereas on the basis of information which has come to my notice, it appears that you have
violated the conditions and restrictions necessary for availing of the composition scheme under
section 10 of the Ordinance. I therefore propose to deny the option to you to pay tax under the said
section for the following reasons: –
1
2
3
You are hereby directed to fu
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not be more than 500 characters. In case the same is more than 500 characters,
then it should be uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.
Reference No. >
To
GSTIN
Name
Address
Application Reference No. (ARN)
83
83
Form GST CMP-07
[See rule 6(5)]
Date-
Date –
Order for acceptance / rejection of reply to show cause notice
This has reference to your reply dated
reference no.
dated
filed in response to the show cause notice issued vide
Your reply has been examined and the same has been found to
be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The
said show cause notice stands vacated.
or
This has reference to your reply dated
dated
reference no.
filed in response to the show cause notice issued vide
Your reply has been examined and the same has not been found
to be satisfactory and, therefore, your option to pay tax under composition scheme is hereby denied
with effect from >> for the following rea
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ess; Permanent Account Number of
Individual in case of Proprietorship concern)
(iii) Email Address :
(iv) Mobile Number :
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
Part-B
1.
Trade Name, if any
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
(xv) Others (Please specify)
3.
4.
Name of the State
Jurisdiction
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
State
District
Centre
Sector, Circle, Ward, Unit, etc.
others (specify)
85
89
5.
Option for Composition
Y
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Tax
(v)
Cess
Total
Payment Details
Turnover (Rs.)
Net Tax Liability (Rs.)
Challan Identification
Amount
Date
Number
12.
Are you applying for registration as a SEZ Unit?
Yes
No
(i) Select name of SEZ
âââ¬â¼
(ii) Approval order number and date of order
(iii) Designation of approving authority
13.
Are you applying for registration as a SEZ Developer? Yes
(i) Select name of SEZ Developer
No
86
14.
15.
(ii) Approval order number and date of order
(iii) Designation of approving authority
Reason to obtain registration:
(i) Crossing the threshold
(ii) Inter-State supply
(iii) Liability to pay tax as recipient of goods or
services u/s 9(3) or 9(4)
(viii) Merger /amalgamation of two or more
registered persons
(ix) Input Service Distributor
(x) Person liable to pay tax u/s 9(5)
(iv) Transfer of business which includes change (xi) Taxable person supplying through e-
in the ownership of business
(if transferee is not a registered entity)
(v) Death of the proprietor
(if the successor is not a regi
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covered above) ââ¬â Specify
Floor No.
Road/Street
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b) Contact Information
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
Rented
87
District
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
Consent
Shared
Others (specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Supplier of services
Office/Sale Office
Leasing Business
Recipient of goods or services
EOU/STP/EHTP
Works Contract
Export
Import
Others (Specify)
17. Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting
business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
IFSC
Bank Name
Branch Address
To be auto-populated (Edit mode)
Note Add more accounts
18. Details of the Goods supplied by the
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ess
Works Contract
Others (specify)
Recipient of goods or
services
Export
89
21. 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
Permanent Account Number
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 No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner
Floor No.
Road/Street
District
PIN Code
ZIP code
only)
22. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
First Name
Middle Name
Last Name
Date of Birth
DD/MM/YYYY Gender
Mobile Number
Email address
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ad
A customized list of documents required to be uploaded (refer rule 8) as per the field values in
the form.
26. Consent
I on behalf of the holder of Aadhaar number
give consent to ââ¬ÅGoods and Services Tax Network” to obtain my details from UIDAI for the
purpose of authentication. “Goods 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.
27. 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 therefrom
Signature
Place:
Date:
Name of Authorised Signatory
Designation/Status..
92
92
List of documents to be uploaded:-
1.
2.
3.
Photographs (wherever specified in the Application Form)
(a) Proprietary Concern – Proprietor
(b) Partnership Firm / Limited Lia
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ce of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax Receipt
or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership
of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or
copy of Electricity Bill.
(c) For premises not covered in (a) and (b) above-
A copy of the Consent Letter with any document in support of the ownership of the
premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared
properties also, the same documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit
to that effect along with any document in support of the possession of the premises like
copy of Electricity Bill.
(e) If the principal place of business is located in a Special Economic Zone or the applicant
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registered person)
hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated….. (copy submitted
herewith), to act as an authorised signatory for the business > for which application for registration is
being filed under the Act. All his actions in relation to this business will be binding on me/
us.
Signature of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory
> hereby solemnly accord my acceptance to act as
authorised signatory for the above referred business and all my acts shall be binding on
the business.
Signature of Authorised Signatory Place:
(Name)
|Date:
Designation/Status:
=4
94
Instructions for submission of Application for Registration
1. Enter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship
concern, enter name of proprietor against Legal Name and mention Permanent Account Number of the
proprietor. Permane
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ho can digitally sign the application
Proprietor
Managing Authorised Partners
Karta
Managing/Whole-time Directors
Managing/Whole-time Directors
Members of Managing Committee
Person In charge
Managing/Whole-time Director
Managing/ Whole-time Director
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
5. Information in respect of authorised representative is optional. Please select your authorised representative
from the list available on the common portal if the authorised representative is enrolled, otherwise provide
details of such person.
6. State specific information are relevant for the concerned State only.
7. Application filed by undermentioned persons shall be signed digitally:-
Sr. No.
Type of Applicant
1.
Private Limited Company
Public Limited Company
95
Type of Signature required
Digital Signature Certificate (DSC)- Class-2
and above.
Public Sector Undertaking
U
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n, registration certificate shall be made available on the common
portal.
14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary
details in PART -A of the application which can be used for filling up details in PART-B of the
application. TRN will be available on the common portal for a period of 15 days.
15. Any person who applies for registration under rule 8 may give an option to pay tax under section
10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the
said section.
96
Form GST REG-02
[See rule 8(5)]
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully and the particulars of the application are given as under:
Date of filing
Time of filing
Goods and Services Tax Identification Number, if available
Legal Name
Trade Name (if applicable):
Form No.
Form Description:
Center Jurisdiction
State Jurisdiction:
Filed by
Temporary reference number (TRN), if any:
Payme
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re
Name of the Proper Officer:
Designation:
Jurisdiction:
*Not applicable for New Registration Application
98
Form GST REG-04
[See rule 9(2)and 19(3)]
Clarification/additional information/document
for >
1.
Notice details
Reference No.
Date
2.
Application details
Reference No
Date
3.
GSTIN, if applicable
4.
Name of Business
(Legal)
5.
Trade name, if any
6.
Address
7.
Whether any modification in the application for registration or fields is required.-
Yes
No
(Tick one)
8.
Additional Information
9.
List of Documents
uploaded
Verification
10.
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 of Authorised Signatory
Name
Designation/Status:
Note.
1. For new registration, original registration application will be available in editable mode if option 'Yes'
is selected in item 7.
2.
For amendment of registration particulars, the fields intended t
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iness
5.
Date of Liability
DD/MM/YYYY
6.
Period of Validity
From
DD/MM/YYYY
To
DD/MM/YYYY
(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
7.
Type of Registration
8.
Particulars of Approving Authority
Centre
State
Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.
Annexure A
101
Details of Additional Places of Business
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No.
1
Address
2
3
102
Annexure B
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1.
Ãâ¢â⬠Ãâ¢â⬡
3.
4.
Photo
Name
Designation/Status
Resident of State
Name
Photo
Designation/Status
Resident of State
Photo
Name
Designation/Status
Resident of State
Photo
Name
Designation/Status
Resident of State
5.
6.
7.
Photo
Photo
Photo
Name
Designation/S
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fill up Part-B.
Part-B
1.
Trade Name, if any
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(ii) Partnership
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
âËÅÂ
(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
3. Name of the State
4.
Jurisdiction –
State
District
Centre
Sector/Circle/ Ward /Charge/Unit
etc.
5.
Type of registration
Tax Deductor
Tax Collector
6.
Government (Centre / State/Union Territory)
Center
State/UT
7.
Date of liability to deduct/collect tax
DD/MM/YYYY
105
8.
(a) Address of principal place of business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
State
(b) Contact Inform
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= = = = = = = =
orised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
106
Floor No.
Locality/Village
PIN Code
First Name
Middle Name
Last Name
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Email address
Director Identification
Number (if any)
Aadhaar Number
Permanent Account
Number
Are you a citizen of India? Yes/No
Passport No. (in case of
foreigners)
Residential Address (Within the Country)
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
State
Block/Taluka
Note Add more …
Floor No
Road/Street
District
PIN Code
14.
Consent
I on behalf of the holder of Aadhar number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of
authentication. “Goods and Services Tax Network” has informed me that identity information would only be
used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only
for the purpose of a
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above-
A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like
Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along
with any document in support of the possession of the premises like copy of Electricity Bill.
(e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special
Economic Zone developer, necessary documents/certificates issued by Government of India are required to be
uploaded.
Instructions for submission of application for registration as Tax Deductor/ Tax Collector.
1. Enter name of Tax Deductor /Tax Collector as recorded on Tax Deduction and Collection Account Number/
Permanent Account Number of the Business. Tax Deduction and Collection Account Number/Permanent Account
Number shall be verified with Inco
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entification Number shall be validated online by the system and Acknowledgment Receipt Number will be
generated after successful validation of all the filled information.
6. Status of the application filed online can be tracked on the Common portal.
7. No fee is payable for filing application for registration.
8. Authorised shall not be a minor.
Reference No.
To
Name:
Address:
109
Form GST REG-08
[See rule 12(3)]
Date:
Application Reference No. (ARN) (Reply)
Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This has reference to the show-cause notice issued vide Reference Number
registration under the Ordinance.
Whereas no reply to show cause notice has been filed; or
âËÅ Whereas on the day fixed for hearing you did not appear; or
dated
for cancellation of
âââ¬â¡ Whereas your reply to the notice to show cause and submissions made at the time of hearing have been
examined. The undersigned is of the opinion that your registration is liab
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rmanent Account Number of the Authorised Signatory
(vii)
Email Address of the Authorised Signatory
(viii) Mobile Number of the Authorised Signatory (+91)
Note – Relevant information submitted above is subject to online verification, where practicable, before proceeding to
fill up Part-B.
1.
111
Part -B
Details of Authorised Signatory (should be a resident of India)
First Name
Photo
Gender
Middle Name
Designation
Date of Birth
Father's Name
Nationality
Aadhaar
Address of the Authorised signatory.
Last Name
Male/Female/Others
DD/MM/YYYY
Address Line 1
Address Line 2
Address Line 3
2.
Period for which registration
is required
From
DD/MM/YYYY
ÃŽ¤ÃŽ¿
DD/MM/YYYY
Estimated Tax Liability (Net) (Rs.)
Estimated Turnover (Rs.)
3.
Turnover Details
Intra-State
Inter-State
Central State UT
Tax Tax Tax
Integrated
Tax
Cess
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity – Address of the Office)
Address Line 1
Address Line 2
Address Line 3
Country (Drop Dow
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ce are as follows:-
1.
2.
3.
Proof of Principal Place of Business:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal
Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent/Lease Agreement with any document in support of the ownership of the
premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity
Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
Proof of Non-resident taxable person:
Scanned copy of the passport of the Non-resident taxable person with VISA details. In case of a business
entity incorporated or established outside India, the application for registration shall be submitted along
w
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ciations/Board of Trustees etc.) of …… (name of registered person) hereby solemnly
affirm and declare that > is hereby
authorised, vide resolution no… dated….. (Copy submitted herewith), to act as an authorised
signatory for the business > for which application for registration is being filed under the Act. All his actions in
relation to this business will be binding on me/us.
Signature of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory Acceptance as an authorised signatory
–
|I > hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Place:
Date:
Signature of Authorised Signatory
Designation/Status:
Instructions for submission of application for registration as Non-Resident Taxable Person.
1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
2. The applicant shall appl
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Certificate class 2 and
above
e-Signature
or
as may
be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
115
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base
access or retrieval services from a place outside India to a person in India, other than a
registered person.
(i)
Legal Name of the person
(ii)
Part-A
State/UT-
District –
Permanent Account Number of the person, if any
(iii) Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(iv) Name of the Authorised Signat
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in the form
Declaration
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.
hereby declare that I am authorised to sign on behalf of the Registrant. I would
charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the
same with Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with
scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
2.
Proof of Place of Business in India:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ok held in the name of the Proprietor / Business Concern
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that > to act as an authorised signatory for
the business > for which application for registration is being filed/ is
registered under the Goods and Service Tax Act, 20_
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who is in charge.
S. No.
1.
Full Name
Designation/Status Signature
Acceptance as an authorised signatory
|I > hereby solemnly accord my acceptance to act as authorised
signatory for the above referred busines
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ity
1. The application can be filed online before the expiry of the period of validity.
2. The application can only be filed when advance payment is made.
3. After successful filing, Application Reference Number will be generated which can be used to track
the status of the application.
119
Reference Number –
To
(Name):
(Address):
Temporary Registration Number
Form GST REG-12
[See rule 16(1)]
Date:
Order of Grant of Temporary Registration/ Suo Motu Registration
Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the
business premises are given as under:
Details of person to whom temporary registration granted
Name and Legal Name, if applicable
1.
Gender
2.
Father's Name
3.
Date of Birth
4.
Address
5.
the Person
of Building No./ Flat No.
Floor No.
Name of Premises/ Building
Road/Street
Town/City/Locality/ Village
Bloc
= = = = = = = =
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= = = = = = = =
e Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body
Embassy
Other Person
2.
Country
3.
Notification Details
4.
Address of the entity in State
Building No./Flat No.
Name of the Premises/Building
City/Town/Village
Block/Taluka
Latitude
State
Contact Information
Email Address
Fax Number
Notification No.
Date
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
Mobile Number
5.
Details of Authorised Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No.
Designation/Status
Email address
Director Identification
Number (if any)
Permanent Account Number
Are you a citizen of India?
Yes/No
122
Aadhaar Number
Passport No. (in case of
foreigners)
6
7
8
Residential Address
Building No/Flat No
Name of the
Premises/Building
Town/City/Village
Block/Taluka
State
Bank Account Details (add more if required)
Account Number
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Or
(Signature)
Place:
Date:
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.
â⬢
Every person required to obtain a unique identity number shall submit the application electronically.
â⬢
â⬢
â⬢
Application shall be filed through common portal or registration can be granted suo-moto by proper
officer.
The application filed on the common portal is required to be signed electronically or through any other
mode as specified by the Government.
The details of the person authorised by the concerned entity to sign the refund application or otherwise,
should be filled up against the ââ¬ÅAuthorised Signatory details” in the application.
123
Form GST REG-14
[See rule 19(1) and (2)]
Application for Amendment in Registration Particulars
(For all types of registered persons)
1. GSTIN/UIN
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No
F
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titution of any business results in change of the Permanent Account Number
of a registered person, the said person shall be required to apply for fresh registration.
Any change in the mobile number or the e-mail address of authorised signatory as amended from time to
time, shall be carried out only after online verification through the common portal.
All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Application Reference
Number (ARN) will be generated after successful validation of necessary field.
7.
Status of the application can be tracked on the common portal.
8.
No fee is payable for submitting application for amendment.
9.
Authorised signatory shall not be a minor.
Reference Number – >
ÃŽ¤ÃŽ¿
(Name)
(Address)
Registration Number (GSTIN/UIN)
124
Form GST REG-15
[See rule 19(1)]
Date – DD/MM/YYYY
Application Reference No. (ARN)
Dated – DD/MM/YYYY
Order of Amendment
= = = = = = = =
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= = = = = = = =
rmanent Account
Number
Death of Sole Proprietor
Others (specify)
Longitude
PIN Code
Telephone
Fax Number
7. In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated,
transferred, etc.
Goods and Services
(i)
Tax Identification
Number
(ii)
(a) Name (Legal)
(iii)
(b) Trade name, if
any
Address of Principal
Place of Business
Building No./ Flat No.
Floor No.
Name of Premises/Building
Road/Street
City/Town/Village
Block/Taluk
Latitude
State
126
District
Longitude
PIN Code
Mobile (with country code)
Telephone
email
Fax Number
8.
Date from which registration is to be cancelled.
9.
Particulars of last Return Filed
(i)
Tax period
(ii)
Application Reference Number
(iii)
Date
10.
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of
registration.
11.
Description
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
Details
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The following persons shall digitally sign application for cancellation, as applicable:
Constitution of Business
Person who can digitally sign the application
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Proprietor
Managing Authorised Partners
Karta
Managing/Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
In case of death of sole proprietor, application
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= = = = = = = =
IN)
(Name)
(Address)
128
Form GST REG -17
[See rule 22(1)]
>
Show Cause Notice for Cancellation of Registration
Whereas on the basis of information which has come to my notice, it appears that your registration is
liable to be cancelled for the following reasons: –
1
2
3
You are hereby directed to furnish a reply to this notice within seven working days from the
date of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits.
Place:
Date:
Signature
Designation
Jurisdiction
129
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1. Reference No. of Notice
Date of issue
2.
GSTIN/UIN
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents uplo
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computation and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that may be
found to be payable you on submission of final return furnished by you.
You are required to pay the following amounts on or before
(date) failing which the amount
will be recovered in accordance with the provisions of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Place:
Date:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Signature
Designation
Jurisdiction
131
Reference No. –
ÃŽ¤ÃŽ¿
Form GST REG-20
[See rule 22(4)]
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date
Date
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated in response to the notice to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:
Place
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n motion, may apply for
revocation of cancellation of registration, within thirty days from the date of service of the order of
cancellation of registration at the common portal No application for revocation shall be submitted if the
registration has been cancelled for the failure to furnish returns unless such returns are furnished and
any amount due as tax in terms of such returns has been paid along with any amount payable towards
interest, penalty and late fee payable in respect of the said returns.
Any change in the mobile number or the e-mail address of authorised signatory submitted as amended
from time to time, shall be carried out only after online verification through the common portal in the
manner provided
â⬢
Status of the application can be tracked on the common portal.
No fee is payable for filing application for revocation of cancellation.
Reference No.
–
ÃŽ¤ÃŽ¿
GSTINUIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN)
133
Form GST REG-22
[See rule 23(
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cted to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed
date and time, the case will be decided ex parte on the basis of available records and on merits
Signature
Name of the Proper Officer
Designation
Jurisdiction
135
Form GST REG-24
[See rule 23(3)]
Reply to the notice for rejection of application for revocation of cancellation of registration
1.
Reference No. of Notice
2.
Application Reference No.
(ARN)
3.
GSTIN, if applicable
4.
Information/reasons
5.
List of documents filed
Date
Date
6.
Verification
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation/Status
136
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
1.
GSTIN
2.
Permanent Account
Number
3.
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Identify Number/Foreign Company
9
Registration
Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership
Identification Number
10
Import/Exporter Code Number
11
Registration Under Duty Of Excise On
Medicinal And Toiletry Act
12
Others (Please specify)
Registration Number
Date of Registration
138
10. Details of Principal Place of Business
Building No. /Flat No.
Name of the Premises/Building
Locality/Village
State
Latitude
Contact Information
Office Email Address
Mobile Number
Floor No
Road/Street
District
PIN Code
Longitude
Office-Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10A. Nature of Possession of Premises
10B. Nature of Business Activities being carried out
Factory / Manufacturing
Wholesale Business
Retail Business
Bonded Warehouse
Service Provision
Office/Sale Office
Service Recipient
EOU/STP/EHTP
SEZ
Works Contract
Others (Specify)
11. Details of Additional Places of Business
Building No./Flat No.
Name of the Premises/Bui
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
s and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc.
Name
Name of Father/Husband
Date of
DD/MM/YYYY
Gender
Birth
Mobile Number
Email Address
Telephone Number
Identity Information
Designation
Permanent
Account
Number
Director Identification Number
Aadhaar Number
Passport Number
Are you a citizen of India?
Residential Address
Building No./Flat No.
Name of the Premises/Building
Locality/Village
State
15. Details of Primary Authorised Signatory
Name
Name of Father/Husband
Date of Birth
Mobile Number
Floor No.
Road/Street
District
PIN Code
DD/MM/
YYYY
Gender
Email Address
Telephone Number
Identity Information
Designation
Permanent Account Number
Are you a citizen of India?
Residential Address
Building No./Flat No.
140
Director Identification Number
Aadhaar Number
Passport Number
Floor No.
Name of the Premises/Building
Locality/Village
State
Add More
14. List of Documents Uploaded
Road/Street
District
PIN Code
15. A customized list of docume
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Every person, other than a person deducting tax at source or an Input Service Distributor, registered
under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961
(Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile
number.
2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
Identification Number therein, shall be made available to him on the common portal:
3. Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I
141
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Association
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= = = = = = = =
â⬢
â⬢
Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The
Email address and Mobile Number would be filled as contact information of the Primary Authorised
Signatory.
E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
user id and password after first login.
â⬢ Taxpayer shall require to fill the information required in the application form related details of
Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of
Authorised signatories.
â⬢
â⬢
Information related to additional place of business, Bank account, commodity in respect of goods and
services dealt in (top five) are also required to be filled.
Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Di
= = = = = = = =
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= = = = = = = =
thers Person in Charge
_
Constitution of business: Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,
Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
Proof of Principal/Additional Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above-
A copy of the Consent Letter with any document in support of the ownership of the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
doc
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
ed Liability Partnership
Others
Managing/Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive
Officer
Managing/Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive
Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
Officer
Managing/ Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
.
Application is required to be mandatorily digitally signed as per following :-
Sl. No.
1.
Type of Applicant
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Digital Signature required
Digital Signature Certificate(DSC)
Class 2 and above
Foreign Company
Foreign Limited Liability Partnership
2.
= = = = = = = =
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= = = = = = = =
e rule – 24(3)]
Address
Application Reference Number (ARN)
>
Dated
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated
The application has been examined and the
same has not been found to be satisfactory for the following reasons:-
1
2
You are hereby directed to show cause as to why the provisional registration granted to you
shall not be cancelled.
Date
Place
Signature
Name of the Proper Officer
Designation
Jurisdiction
146
Reference No. –
To
Form GST REG-28
[See rule 24(3)]
Designation
Jurisdiction
(i) Provisional ID
(ii) Email ID
(iii) Mobile Number
147
Form GST REG-29
[See rule 24(4)]
Application for cancellation of provisional registration
Part A
1. Legal Name (As per Permanent Account
Number)
2. Address for correspondence
Building No./ Flat No.
Name of Premises/ Building
City/Town/Village/Locality
Block/Taluka
State
Part B
Floor No.
Road/Street
District
PIN
3. Reason for Cancellation
4. Have you issued any tax invoice du
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Plain text (Extract) only
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visit
Name
(ii)
Father's Name
(iv)
(v)
(iii) Residential Address
Designation/Status
Mobile Number
(vi) Relationship with
taxable person, if
applicable.
Functioning status of the business
Functioning Y/N
–
6.
Details of the premises
7.
Open Space Area (in sq m.) – (approx.)
Covered Space Area (in sq m.)
(approx.)
Floor on which business premises
located
Documents verified
Yes/No
8.
9.
Upload photograph of the place with the person who is present at the place where site
verification is conducted.
Comments (not more than
10.
Place:
Signature
Name of the Officer:
Date:
Designation:
Jurisdiction:
Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1. GSTIN
2.
Legal name
3.
Trade name, if any
4.
Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a) and section 18
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uts, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed
Sr.
GSTIN/
Registra
Invoice */
Bill of entry
Description of
inputs held in
Unit
Quantity
tion
No.
under
CX/
No. Date
stock, inputs
contained in
semi-finished or
finished goods
Code
(UQC)
Qty Value**
(As
adjusted
by debit
note/cr
Amount of ITC claimed (Rs.)
Central
Tax
State
Tax
UT Tax
Integ
rated
Cess
VAT of
supplier
held in stock,
edit
note)
Tax
capital goods
1 2 3 4 5 6 7 8 9 10 11 12 13
8 (a) Inputs held in stock
8 (b) Inputs contained in semi-finished or finished goods held in stock
8 (c) Capital goods in stock
* In case it is not feasible to identify invoice, principle of first in and first out may be followed.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
151
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issui
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countant or Cost Accountant
(a) Name of the Firm issuing certificate
(b) Name of the certifying Chartered Accountant/Cost Accountant
(c) Membership Number
(d) Date of issuance of certificate to the transferor
(e) Attachment (option for uploading certificate)
9. 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 there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
154
Form GST ITC -03
[See Rule 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods
held in stock and capital goods under sub-section (4) of section 18
1. GSTIN
2. Legal name
3. Trade name, if any
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)]
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tal goods held in stock (where invoice not available)
156
* (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
6. Amount of ITC payable and paid (based on table 5)
Sr.
No.
Description
Tax
payable
Paid through
Cash/Credit
Debit entry
No.
Amount of ITC paid
Standard
Ledger
Central Tax
State Tax
UT Tax
2
3
5
7
Integrated Tax
9
Cess
10
1.
Central Tax
Cash Ledger
Credit Ledger
2.
State Tax
3.
UT Tax
Cash Ledger
Credit Ledger
Cash Ledger
Credit Ledger
Cash Ledger
4.
Integrated Tax
Credit Ledger
5.
CESS
Cash Ledger
7. Verification
Credit Ledger
157
I
hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
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rom
premises of job
worker
another job
premises of job
worker
No. Date
GSTIN/ State if No.
job worker
Date
unregistered
2
3
4
5
6
7
8
10
11
12
13
6. 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.
Place
Date
Signature
Name of Authorised Signatory.
Designation/Status……
159
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
160
Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
(d) Aadhaar (applicable in case of
proprietorship concerns only)
Type of enrolment
Transporter
Godown owner/operator
þ
Cold storage owner/operator
Constitution of Business (Please Select the Appropriate)
âËÅÂ
(ii) Partnership
Warehouse owner/operator
âËÅ (iv) Private Limited Company
3.
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
âËÅÂ
(vi) Society/Club/Trust/Association of Persons
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Others (Specify)
8.
Details of additional place of
business
Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]
Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
Bank Name
IFSC
Branch Address
10.
To be auto-populated (Edit mode)
Note Add more accounts
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
162
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 No.
Name of the Premises/Buil
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ties Data Repository only for the purpose of authentication.
13. List of documents uploaded
(Identity and address proof)
14. 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.
Place:
Date:
Signature
Name of Authorised Signatory
Designation/Status….
For office use –
Enrolment no. –
Date –
1.
GSTIN
164
Form GSTR-1
[See rules 40(1), 44(6), 45(4) 59(1)]
Details of outward supplies of goods or services
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
4. Taxable outward supplies made to registered persons (including UIN-holders) other
than supplies covered by Table 6
(Amount in Rs. for all Tables)
GSTIN/
UIN
Invoice details
No. Date Value
Rate Taxable
Amount
Place of
value Integrated Central
Tax
Tax
State/
UT Tax
Cess
Suppl
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Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons
other than the supplies covered in Table 5
Rate of tax
Total Taxable
value
2
Amount
Integrated
3
Central State Tax/UT Tax
4
5
Cess
6
1
7A. Intra-State supplies
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce
operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of
State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce
Operators (operator wise, rate wise)
GSTIN of e-commerce operator
166
8. Nil rated, exempted and non GST outward supplies
Description
Exempted
(Other than Nil
rated/non-GST supply)
Nil Rated
Supplies
2
3
8A. Inter-State supplies to register
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rns for earlier tax periods in Table 7
Rate of tax
1
Total Taxable
value
2
Amount
Integrated Central
Tax period for which the details are
being revised
3
4
State/UT Tax
5
Cess
6
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
GSTIN of e-commerce operator
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/
Amendments of information furnished in earlier tax period
Rate
Gross Advance Place of
1
Amount
Cess
7
Received/adjusted supply Integrated Central State
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Plain text (Extract) only
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Nature of document
1
2
1
Invoices for outward supply
Invoices for inward supply from
2
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
9
Delivery Challan for job work
10
| Delivery Challan for supply on
approval
11
12
Delivery Challan in case of liquid
gas
Delivery Challan in cases other than
by way of supply (excluding at
S no. 9 to 11)
Sr. No.
Total
number
Cancelled
Net issued
From
ÃŽ¤ÃŽ¿
3
4
5
6
7
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 there from
and in case of any reduction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status….
Instructions –
1. Terms used:
169
a. GSTIN:
b. UIN:
Goods and Services Tax Identification Number
Unique Identity Number
c. UQC:
Uni
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Plain text (Extract) only
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ies
attracting reverse charge and those effected through e-commerce operator.
Outwards supply information in these categories are to be furnished
separately in the Table;
(ii) or all inter-State B to C supplies, where invoice value is more than Rs.
2,50,000/- (B to C Large) invoice level details, rate-wise, should be
uploaded in Table 5; and
(iii) or all B to C supplies (whether inter-State or intra-State) where invoice
value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise,
should be uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should;-
(i) be captured in:
170
a. Table 4A for supplies relating to other than reverse charge/made
through e-commerce operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
c. Table 4C relating to supplies 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) o
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EZ unit in GSTR-1. The supplies made by SEZ on
cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports
in GSTR-2. The liability for payment of IGST in respect of supply of services
would, be created from this Table.
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
will remain blank.
11. Export transactions effected without payment of IGST (under Bond/Letter of
Undertaking (LUT) needs to be reported under ââ¬Å0â⬠tax amount heading in
Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
(i)
B to C supplies (whether inter-State or intra-State) with invoice value
upto Rs 2,50,000;
171
(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 attra
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ts reported in Table 6;
(ii) information to be captured rate-wise;
(iii) it also captures original information of debit / credit note issued and
amendment to it reported in earlier tax periods; While furnishing
information the original debit note/credit note, the details of invoice
shall be mentioned in the first three columns, While furnishing revision
of a debit note/credit note, the details of original debit note/credit note
shall be mentioned in the first three columns of this Table,
(iv) place of Supply (POS) only if the same is different from the location of the
recipient;
(v) any debit/credit note pertaining to invoices issued before the appointed
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.
172
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
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ies
(From GSTR 2, GSTR 4 or GSTR 6 )
1.
GSTIN
2.
(a) Legal name of the registered person
Year
Month
(b) Trade name, if any
3. Taxable outward supplies made to registered persons including supplies attracting
reverse charge other than the supplies covered in Table No. 4
GSTIN/
Invoice details Rate Taxable
Amount
UIN
value
No. Date Value
Integrated Central
Tax
Tax
State/ Cess
UT
Place of
Supply
(Name of
State/UT)
Tax
1
2
3
4
5
7
8
9
10
11
3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)
3B. Supplies attracting reverse charge (From table 4A of GSTR-2)
4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
No.
Date Value
Rate
Taxable value
2
3
5
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
Tax amount
7
174
5. Debit notes, credit notes (including amendments thereof) issued during current
period
Details of
original
document
Revised details of Rate Taxable Place of
document or details of valu
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e
Amount of Tax
value
Place of
supply
of
Whether
input or
input
Integrated Central State/Cess
supplier
(Name of
service/
Tax
Tax
No Date Value
State/UT)
UT
Capital
State/
Tax
Integrated
Central
goods (incl
CESS
plant and
tax
UT
Tax
machinery)/
Tax
Ineligible
1
23
+
for ITC
5
6
7
8
9
10
12
13
14
15
16
176
4.
Inward supplies on which tax is to be paid on reverse charge
GSTIN Invoice details Rate Taxable
of
supplier
No Date Value
value
Amount of Tax
Place of
Whether
Amount of ITC available
supply
input or
input
Integrated Central State/Cess
(Name of
service/
Tax
Tax
Integrated Central State/ CESS State/UT)
UT
Capital
Tax
tax
Tax UT
Tax
goods (incl.
plant and
machinery)/
Ineligible
123456789 10 11 for ITC 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
supplier
Details of
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Plain text (Extract) only
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earlier returns]- If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier
returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
7. Supplies received from composition taxable person and other exempt/Nil rated/Non
GST supplies received
Description
Composition taxable
Value of supplies received from
Exempt supply Nil Rated supply
Non GST supply
person
1
2
3
5
7A. Inter-State supplies
7B. Intra-state supplies
8. ISD credit received
178
GSTIN of ISD
ISD
Document
Details
ISD Credit received
Amount of eligible ITC
No.
Date Integrated Central State/ Cess Integrated Central State/UT Cess
Tax
Tax
Tax
Tax
Tax
UT
Tax
1
8A. ISD Invoice
8B. ISD Credit Note
23456789101
9. TDS and TCS Credit received
GSTIN of
Deductor/
Gross Sales
Value Return
Net Value
Amount
GST
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Plain text (Extract) only
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Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to or
reduced from
output liability
2
Amount of ITC
Integrated
Tax
Central State/UT
Tax
Tax
CESS
3
4
5
6
A.
Information for the current
tax period
(a) Amount in terms of rule 37(2)
(b) Amount in terms of rule
To be added
To be added
39(1)(j)(ii)
(c) Amount in terms of rule 42 (1)
(m)
To be added
(d) Amount in terms of rule 43(1)
(h)
To be added
(e) Amount in terms of rule 42
(2)(a)
To be added
(f) Amount in terms of rule
To be reduced
To be reduced
42(2)(b)
(g) On account of amount paid
subsequent to reversal of ITC
(h) Any other liability (Specify)
B.
Amendment of information furnished in Table No 11 at S. No A in an earlier return
Amendment is in respect of
information furnished in the
Month
Specify the information you wish
to amend (Drop down)
180
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce
Amount
from
output
liability
State
Integrated Ce
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Plain text (Extract) only
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Terms used:
(a) GSTIN:
Goods and Services Tax Identification Number
Unique Identity Number
Harmonized System of Nomenclature
(b) UIN:
(c) UQC:
Unit Quantity Code
(d) HSN:
(e)
POS:
(f)
B to B:
(g)
B to C:
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. Table 3 & 4 to capture information of:
(i)
(ii)
(iii)
(iv)
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;
Table 3 to capture inward supplies other than those attracting reverse
charge and Table 4 to capture inward supplies attracting reverse charge;
The recipient taxpayer has the following option to act on the auto
populated information:
(a) Accept,
(b) Reject,
(c) Modify (if information provided by supplier is incorrect), or
(d) Keep the transaction pending for action (if goods or services
have not
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Plain text (Extract) only
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inward supplies are inputs or input services or capital goods (including
plant and machinery).
3. 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.
4. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on
which IGST is computed (IGST is levied on value plus specified customs
duties). In case of imports, the GSTIN would be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax
periods in Table 3, 4 and 5 as well as original/ amended information of debit or
credit note. GSTIN not to be provided in case of export transactions.
7. Table 7 captures information on a gross value level.
8. An option similar to Table 3 is not available in case of Table 8 and the credit
as distributed by ISD (
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Plain text (Extract) only
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tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
184
FORM GSTR-2A
[See rule 60(1), 66(2) and 67(2)]
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
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN Invoice details Rate Taxable
Amount of tax
Place of
value
supply
of
supplier
(Name of
No. Date Value
tax
Integrated Central| State/
Tax UT Tax
Cess
State/UT)
1
2
3
5
7
8
9
10
11
4. Inward supplies received from a registered person on which tax is to be paid on
reverse charge
GSTIN
Invoice details Rate Taxable
value
of
supplier
No.
Date Value
Amount of tax
Place of
supply
(Name of
Integrated Central
Tax
State/ Cess
State/UT)
Tax
UT Tax
! ãââ¬Åâ2ãââ¬Åâ3à ¼ 4ãââ¬Âãââ¬Åâ5à ¼ ââ¬Åà ¼ 7 ãââ¬Åâ à ¼ââ¬Å¾ ãââ¬Â ãââ¬ââ¬Å¡ ãââ¬Åâ 10 ãââ¬Âã
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Plain text (Extract) only
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nth
2. (a) Legal name of the registered person
(b) Trade name, if any
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3. Turnover
Sr.
Type of Turnover
No.
1
2
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
Zero rated supply without payment of
(iv)
(v)
(vi)
Tax
Deemed exports
Exempted
Nil Rated
(vii) Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
Taxable Value
Amount
3
Amount of Tax
Integrated Tax
3
CESS
4
1
2
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integrated Tax
D. 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
187
4.2 Intra-State supplies (Net supply for the month)
Rate
Taxable Value
Amount of Tax
Central Tax
State/UT Tax
Cess
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Plain text (Extract) only
For full text:-Visit the Source
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plies attracting reverse charge including import of services (Net of advance
adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of
tax
Taxable
Value
1
2
(I)
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of
tax
Differential
Taxable
Value
2
Amount of tax
Integrated Tax
Central Tax
State/UT Tax
CESS
3
4
5
6
1
(I)
Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD [Net
of debit notes/credit notes]
Description
1
Taxable
Amount of tax
Amount of ITC
value
Integrated Central State/ CESS Integrated
Tax
Tax
Tax
Central State/
CESS
Tax
UT
UT
Tax
Tax
2
3
4
5
6
7
8
9
10
(1) On account of supplies received and debit notes/credit notes received during t
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
utward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit
Reversal/reclaim
8D. On account of mismatch/ rectification
/other reasons
9. Credit of TDS and TCS
Amount
Integrated
tax
Central tax
State/ UT Tax
2
3
4
(a)
TDS
(b)
TCS
10. Interest liability (Interest as on
190
On account of
On
Output ITC
liability claimed on account
on mismatched of other claims or rectification
mismatch invoice
Undue
excess
Credit of
Interest Delay in Total
interest on
ITC excess
of
liability payment interest
carry
of tax
liability
forward
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
reversal reduction mismatch
[refer sec
50(3)]
2
3
4
5
6
7
8
11. Late Fee
On account of
Central Tax
State/UT tax
1
2
3
Late fee
12. Tax payable and paid
Part B
Description
Tax
payable
Paid
Paid through ITC
Tax Paid
in
cash
Integrated
Central
Tax
Tax
State/UT
Tax
Cess
2
3
4
5
6
7
8
(a) Integrated
Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
191
13. Interest, Late Fee and an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
horised Signatory
Name of Authorised Signatory
Designation
Instructions:-
1. Terms Used :-
193
a) GSTIN :-
Goods and Services Tax Identification Number
b)
TDS :-
Tax Deducted at source
c)
TCS :-
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have
been filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledger of
taxpayer will be updated on generation of GSTR-3 by taxpayer.
4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
5. 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.
6. 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. Tax liabili
= = = = = = = =
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= = = = = = = =
e 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 upon applying for surrender of re
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
rd supplies liable to reverse charge
Nature of Supplies
Total Taxable
value
Integrated
Tax
Central
Tax
State/UT Tax Cess
1
2
3
4
5
6
(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)
(e) Non-GST outward supplies
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition
taxable persons and UIN holders
Supplies made to Unregistered
Persons
Supplies made to Composition
Taxable Persons
Supplies made to UIN holders
4. Eligible ITC
Details
1
Place of Supply
(State/UT)
Total Taxable value
Amount of Integrated Tax
2
3
4
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other
than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rule
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ue of advances received for which invoices have not been issued in the same
month – value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not
shown separately
3) Amendment in any details to be adjusted and not shown separately.
197
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
Auto Populated
(b) Trade name, if any
3. (a) Aggregate Turnover in the preceding
Financial Year
(b) Aggregate Turnover – April to June, 2017
Year
Quarter
4. Inward supplies including supplies on which tax is to be paid on reverse
charge
GSTIN
of
Invoice details Rate Taxable
value
supplier
No. Date Value
Amount of Tax
Place of
supply
(Name of
State/UT)
Integrated Central State/UT CESS
Tax
Tax
Tax
1ãââ¬Åâ2ãââ¬Âãââ¬Åâ3ãââ¬Â 4ãââ¬Åâ 5 6ãââ¬Â 7 ãââ¬Åâ 8 ãââ¬Â9ãââ¬Â 10
4A. Inward supplies received from a registered
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
entral 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 Rate
Original details
Revised details
State/UT
Tax
Tax
Turnover Central Tax State/UT Turnover Central
tax
1 2 3 4 5 6 7 8
199
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Place of supply
Amount
Paid
(Name of State
/UT)
Central
Integrated
State/ UT Tax
Cess
Tax
Tax
2
3
4
5
6
7
1
(1)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to
output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [reflected in Table 4 above]
(tax amount to be reduced from output tax
liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
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.
Place
Date
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
201
Instructions:-
1. Terms used:
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month
succeeding the relevant tax period.
3. 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 and should be auto-
populated in subsequent years.
4. Table 4 to capture information related to inward supplies, rate-wise:
(i) Table 4A to
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
the
location of the recipient. While furnishing information the original debit/credit
note, the details of invoice shall be mentioned in the first three columns,
While furnishing revision of a debit note/credit note, the details of original
debit/credit note shall be mentioned in the first three columns of this Table,
6. Table 6 to capture details of outward supplies including advance and net of
goods returned during the current tax period.
7. Table 7 to capture details of amendment of incorrect details reported in Table
6 of previous returns.
8. Information of advance paid pertaining to reverse charge supplies and the tax
paid on it including adjustments against invoices issued to be reported in
Table 8.
9. TDS credit would be auto-populated in a Table 9.
Year
Quarter
202
Form GSTR-4A
[See rules 59(3) and 66(2)]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
1. GSTIN
2.
(a) Legal name of the registered person
Auto P
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
R-5
[See rule 63]
Return for Non-resident taxable person
Year
Month
1. GSTIN âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬
2. (a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
(c) Validity period of registration
Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Rate
Taxable
value
Amount
Amount of ITC
available
No.
Date Value
Integrated Tax
Cess
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
4. Amendment in the details furnished in any earlier return
Original
Revised details
details
Differential
ITC (+/_)
Bill of
Bill of entry
entry
Rate Taxable Amount
value
Amount of ITC
available
No
Date
No Date Value
Integrated Cess Integrated Cess Integrated Cess
Tax
1
2
3
4
5
6
7
8
Tax
tax
10
11
12
13
204
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
UIN
Invoice details
Rate Taxable
Amount
Place of
No.
Date Value
value
Integrated Central
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o. Date GSTI No. Date Value
Integrated Cental State / Cess
1 2 3 4 5 6 7 8 9 10 11 12 13 14
205
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)] âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
9. 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
State/UT
Tax
Cess
3
4
5
6
Tax period for which 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
Rate of Tax
Taxable
value
Integrated
Tax
Central
Tax
Amount of tax
State/UT
Tax
CESS
1
2
3
4
5
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
ca
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status
208
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
Harmonized System of Nomenclature
Place of Supply (Respective State)
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
f. B to B:
g. B to C:
From one registered person to another registered person
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. 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.
4. 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.
5. Recipient to provide for Bill of Entry information in
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
nal Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than
inter-State supplies where invoice value is more than Rs 250000/-.
10. 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 ledgers.
209
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 –
Name of the Authorised representative in India filing the return ââ¬â
3.
4.
Period:
Month –
Year-
5.
Taxable outward supplies made to consumers in India
(Amount in Rupees)
Place of
supply
Rate of Taxable valu
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
distributor
2. (a) Legal name of the registered person
(b) Trade name, if any
3. Input tax credit received for distribution
GSTIN Invoice details Rate Taxable
of
supplier
No Date Value
value
Amount of Tax
Year
Month
Integrated
tax
Central
Tax
State / UT
Tax
CESS
2
3
4
5
7
8
9
10
(Amount in Rs. for all Tables)
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
Integrated Central
State/UT
CESS
1
(a) Total ITC available for
distribution
(b) Amount of eligible ITC
(c) Amount of ineligible ITC
tax
Tax
Tax
2
3
4
5
212
5. Distribution of input tax credit reported in Table 4
GSTIN of
recipient/State, if
ISD invoice
Distribution of ITC by ISD
No.
Date
recipient is unregistered
Integrated
Central
Tax
Tax
State/
UT Tax
CESS
1
2
3
4
5
6
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
6. Amendments in information furnished in earlier returns in Table No. 3
Original details
GSTIN No. Date GSTIN
o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit
distribution
GSTIN ISD invoice ISD credit
Re-distribution of input tax credit to the correct recipient
ISD
invoice
Input tax credit redistributed
recipient No. Date Integrated Central State CESS
GSTIN
of
detail
note
of new
original No. Date
No
Date
recipient
1
2
3
4
6
7
Tax
Tax Tax
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
1
Central Tax State/UT tax
Debit Entry No.
2
3
4
Late fee
11. Refund claimed from electronic cash ledger
Description
1
Fee
Other
2
3
(a) Central Tax
Debit Entry Nos.
4
(b) State/UT Tax
Bank Account Details (Drop Down)
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.
Place
Date
Signature of Authorised Signatory
Name of Authoris
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
rlier 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.
1.
GSTIN
2.
215
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
(a) Legal name of the registered person
(b) Trade name,
if any
3. Input tax credit received for distribution
GSTIN Invoice details Rate Taxable
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
of
value
supplier
No Date Value
Integrated
tax
Central Tax State/UT
Tax
Cess
1
2 3
4
5
6
7
8
9
10
4. Debit / Credit notes (including amendments thereof) received during current tax period
Details of original
document
Revised details of document or details of Debit / Credit Note
GSTIN of No. Date GSTIN No. Date Value Rate Taxable
Amount of tax
supplier
of
supplier
âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬tax Tax UT
value
Integrated Central State/
Cess
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2
3
(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
Description
Tax
Interest Penalty
Fee
Other
Debit Entry
Nos.
1
2
3
4
5
6
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated
after payment of tax and submissions of return]
Description
1
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
Interest
Late fee
2
3
4
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.
Place:
Date:
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
218
Instructions –
1. Terms used,-
a) GSTIN: Goods and Services Tax Identification Number
b) TDS: Tax Deducted at Source
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rce
Integrated Central Tax State/UT Tax
Tax
GSTIN
of the
Details of supplies made which attract TCS
supplier
Value of
of supplies
supplies
Net amount
liable for TCS
made
returned
2
3
4
5
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month GSTIN GSTIN
of
of
supplier supplier Gross value
of supplies
Details of supplies made which
attract TCS
Value of
Amount of tax collected at
source
supply
made
returned
Net
amount
liable for
Integrated Central
Tax Tax
State/UT
Tax
TCS
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
Amount
Amount of interest
in
default
Integrated
Tax
Central
Tax
State/UT
Tax
1
2
3
4
5
Late payment of TCS
amount
6. Tax payable and paid
Description
1
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
221
Tax payable
Amount paid
2
3
7. Interest p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ly when full TCS liability has been
discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS
liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer
on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of
supplier.
223
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having
UIN
Auto
populated
3. Details of inward supplies received
GSTIN
of
Invoice/Debit
Note/Credit Note
Rate Taxable
value
supplier
details
No Date Value
Year
Month
(Amount in Rs. for all Tables)
Amount of tax
Integrated
Central
State/
CESS
tax
Tax
UT Tax
1 2 3 4 5 6 7 8 9 10
3A. Invoices received
3B. Debit/Credit Note received
4.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ote – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
PART B
Centre
State
2.
State/UT
3.
Date of application
4
5.
5.1
5.2
5.3
6
Enrolment sought as:
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Commerce
(6) Graduate or Postgraduate degree in Banking
(7) Graduate or Postgraduate degree in Business
Administration
(8) Graduate or Postgraduate degree in Business
Management
(9) Degree examination of any recognized Foreign University
(10) Retired Government Officials
Membership Number
Membership Type (drop down will
change based the institute selected )
Date of Enrolment / Membership
Membership Valid upto
Advocates registered with Bar (Name of
Bar Council)
Registration Number as given by Bar
6.1
6.2
Date of Registration
6.3
Valid up to
Retired from Centre/ State
226
7
Retired Government Official
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ared with
Central Identities Data Repository only for the purpose of authentication.
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.
Place
Date
227
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description:
Date of Filing:
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 ââ¬ÅTrack Application Statusâ⬠at dash board on the
GST Portal.
228
Form GST PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
1. Enrolment Number
2.
PAN
3.
Name of the Goods and Services Tax
Practitioner
4.
Address and Contact Information
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
04
[See rule 83(4)]
Order of rejection of enrolment as GST Practitioner
Date-
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 >:
Sr.
No.
List of Activities
Check box
1.
To furnish details of outward and inward supplies
2.
To furnish monthly, quarterly, annual or final return
3.
To make deposit for credit into the electronic cash ledger
4.
To file an application for claim of refund
5.
To file an application for amendment or cancellation of registration
2.
The consent of the
(Name of Goods and Services Tax Practitioner) is
attached herewith*.
*Strike out whichever is not applicable.
D
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Plain text (Extract) only
For full text:-Visit the Source
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the month of September filed by 20th October
August
August N
1
2 August
A.3Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had
become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed
by 20th October and the reclaim is being allowed alongwith refund of interest.
Refund
Refund
2 Month Ref
B.
Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October
B.1 Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by 20th
August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return for
month of September to be filed 20th October
1 July
Two Months
2.2 Dualls of Invoices, Debit and Credit Notes of the mont
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of October to be filed 20th November
1 August
2 August
Two Months
Two Months
1
2
September
September
One Month
One Month
C.3Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will
become payable in the return of October return to be filed by 20th November
1
September
2 September
One Month-high
One Month-high
Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
D.
D.1 Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable in the
return for November to be filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th November
September
2 September
Nil/Two Months
Nil/Two Months
234
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the
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Plain text (Extract) only
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urn shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit
(amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
Note –
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Taxable Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID
Demand date –
Stay status – Stayed/Un-stayed
GSTIN/Temporary Id ââ¬â
Name (Legal) –
Trade name, if any –
Period – From
To
(dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
–
Tax/CESS/Total)
(Amount in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Tax
Ledger
Date
Period,
used for
Type of
Transaction
[Debit (DR)
(Payable)]/
Amount debited/credited (Central
Tax/State Tax/UT Tax/Integrated
(dd/ Reference
SI No.
if
discharg
mm/
yyyy)
No.
Descript
ion
[Credit (CR)
applica
ble
ing
liability
(Paid)]/
Reduc
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balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through
credit or cash ledger. Debit and credit entry will be created simultaneously.
236
Form GST PMT -02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
GSTIN
Name (Legal) –
Trade name, if any
Period – From
–
To
(dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
–
Sr
Date Refer
Tax
No.
(dd/ ence
mm/ No.
Period,
if any
Description
(Source of
yyyy)
credit &
purpose of
utilisation)
Transactio
n Type
[Debit (DR)
/ Credit
(CR)]
(Amount in Rs.)
Credit/Debit
Balance available
Central State
Tax
Tax
UT Tax
Integr
ated
CESS Total Central
Tax
State
Tax
UT Tax
I
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Plain text (Extract) only
For full text:-Visit the Source
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or credit ledger on rejection of refund claim
Reference No.
1. GSTIN –
2. Name (Legal) –
3. Trade name, if any
4. Address –
5. Period/Tax Period to which the credit relates, if any –
6. Ledger from which debit entry was made for claiming refund –
7. Debit entry no. and date –
8. Application reference no. and date –
9. No. and date of order vide which refund was rejected
Date –
From
To
cash/credit ledger
10. Amount of credit –
Sl.
Act (Central
No.
Tax/State Tax/ UT
Tax
Interest
Amount of credit (Rs.)
Penalty
Fee
Other
Total
Tax Integrated
Tax/CESS)
1
2
3
4
5
6
7
8
Signature
Name
239
Note –
Designation of the officer
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ââ¬Â¨UT Tax' stands for Union
territory Goods and Services Tax; ââ¬Â¨Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
Form GST PMT -04
[See rules 85(7), 86(6) & 87(12)]
Application
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Plain text (Extract) only
For full text:-Visit the Source
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e maintained at the Common Portal)
GSTIN/Temporary Id ââ¬â
Name (Legal) ââ¬â
Trade name, if any
Period From.
–
To
(dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All âââ¬â¼
(Amount in Rs.)
(Central Tax/State Tax/UT Tax/
Integrated Tax/CESS/Total)
Sr.
Date of
Time of
Reporting
Reference
No.
deposit
deposit
date (by
No.
Tax
Period, if
Description
Type of
Transaction
Amount debited / credited (Central
Tax/State Tax/UT Tax/Integrated
Balance
/Debit
bank)
applicable
Tax/CESS/Total)
[Debit (DR)
(dd/mm
/yyyy)
/ Credit
(CR)]
1
2
3
4
5
6
7
8
9
10
10
11
12
13
14
15
16
16
17
18
19
20
241
Note-
1. 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.
2. 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, Chalan Identification Number (CIN) of the chalan against which deposit has been made
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Plain text (Extract) only
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o.
>
>
Details of Deposit
(All Amount in Rs.)
Government
Major
Head
Tax
Interest
Penalty
Minor Head
Fee
Others
Total
Central
Tax
(-)
Government of
India
State (Name)
UT (Name)
Integrated
Tax
(-)
CESS
(-)
Sub-Total
State Tax
(-)
UT Tax
(-)
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
e-Payment
(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)
âËÅ Cash
Details of Instrument
âËÅ Cheque
Demand Draft
NEFT/RTGS
Remitting bank
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
244
Paid Chall
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ue and
correct to the best of my knowledge and belief.
Place
Date
Signature
Name of Authorized Signatory
Designation/Status……..
247
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.
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; ââ¬Â¨UT Tax' stands for
Union territory Goods and Services Tax; ââ¬Â¨Integrated Tax' stands for Integrated Goods and Services Tax and ââ¬Â¨Cess' stands for Goods and
Services Tax(Compensation to States).
248
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable pe
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or recipient of Deemed
Exports
i. Select the type of supplier/recipient:
1. Supplier to SEZ Unit
2. Supplier to SEZ Developer
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
i.
Excess payment of tax, if any
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-Declaration filed by Applicant u/s 54(4), if applicable Yes
DECLARATION (u/s 54(3)(ii))
I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback on goods or services or both and that I have
not claimed refund of the integrated tax paid on supplies in respec
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Plain text (Extract) only
For full text:-Visit the Source
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der 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 statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the same
was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,
For Inward Supplies:
As per GSTR-2 (Table 4):
GSTIN/
Name of
unregistered
supplier
Tax Period:
Invoice details
State (in
Integrated
Tax
Central Tax
State Tax/
UT Tax
CESS
Col. 20/21/22/23
case of
Col. Col. Col.
à ½Žà ¾±
unregister
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Plain text (Extract) only
For full text:-Visit the Source
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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 Authorised Signatory
(Name)
Designation/ Status
22
252
Statement 2:
Statement in case of Application under rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Invoice
Tax Period:
Whether
tax on this
Shipping bill/ Bill of
export
invoice is
Integrated
Tax payment option
Tax
paid on
provisiona
EGM
Details
BRC/
FIRC
No. Date Value
Goods/
Services
(G/S)
With
HSN
UQC QTY
Taxable
value
Port
Code
No. Date
Integrated
Tax
Without
Integrated
Tax
Rate
(%)
Amt.
1 basis
(Yes/No)
Ref
No.
Date No. Date
1 2 3 4 5 15A 15B 6 7 8 9 10 11 12 13 14 15C 15D 15E 15F
(* Shipping Bill and EGM are mandatory; ââ¬â in case of goods;
BRC/FIRC details are mandato
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Plain text (Extract) only
For full text:-Visit the Source
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22
ARE
Date of Payment
Receipt Details
GSTIN/
UIN
1
2 3
4
Goods/
No. Date Value services HSN
(G/S)
5
Taxable
Value
Rate
Rate
Rate
Rate
Ref
UQC QTY
Amt
Amt
Amt
Amt
No. Date
Date
(%)
(%)
(%)
(NA)
No.
6
7
23A 23B
8
9 10 11
12 13 14
15
16
17
18 19 20
20
21
22 23C 23D
23E
23F 23G
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)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Servi
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Plain text (Extract) only
For full text:-Visit the Source
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. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
256
Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):
Refund by the EOU/ Recipient of Deemed Exports:
GSTIN/
Name of
unregistered
supplier
Tax Period:
Invoice details
Goods/
State (in
case of
unregistered
supplier)
Integrated
Tax
Central
Tax
State
Tax/ UT
Tax
CESS
Col. 20/21/22/23
ARE
Date of
Receipt
Col. Col. Col.
17 18 19
State
No Date
Value Services HSN
(G/S)
Taxable
value
UQCQTY
Rate Rate
Amt. Amt.
(%) (%) (%) (NA)
Rate
Rate
Amt.
Amt.
Integrated Central Tax/
Tax
Tax UT
Cess No. Date
Tax
2
3
4
5
6
7
24A 24B
8
9 10 11 12 13 14 15
16 17 18 19
20
21
22
23 24C 24D
24E
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibi
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Plain text (Extract) only
For full text:-Visit the Source
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Value Taxable
Amt
Amt
Amt
Amt
of recipient)
location
Amt
Amt
Amt
Amt
of recipient)
Value
2
3
4
5
9
7
80
9
10
11
12
13
14
15
258
Statement 7:
Statement in case of application filed under rule 89(2)(k)
Refund on account excess payment of tax
Sr. No. Tax period
Reference no.
of return
Date of
filing
Excess amount available in Liability Register
Integrated Tax
return
Central
Tax
State
Tax
Cess
2
3
4
5
6
7
8
259
260
Annexure-2
[See rule 89 (2) (m)]
Certificate
This is to certify that in respect of the refund amounting to INR >>
claimed by M/s
(in words)
(Applicant's Name) GSTIN/Temporary ID- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is
based on the examination of the Books of Accounts, and other relevant records and Returns
particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished
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Plain text (Extract) only
For full text:-Visit the Source
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e)
(Address)
Date:
Subject: Refund Application Reference No. (ARN).
.Dated
.
Reg.
Sir/Madam,
This has reference to your above mentioned application filed under section 54 of the Ordinance. Upon
scrutiny of your application, certain deficiencies have been noticed below:
Sr No
Description( select the reason from the drop down of the Refund application)
1.
2.
Other { any other reason other than the reason select from the 'reason
master'}
You are advised to file a fresh refund application after rectification of above deficiencies
Date:
Place:
Signature (DSC):
Name of Proper Officer:
Designation:
Office Address:
263
Sanction Order No:
FORM-GST-RFD-04
[See rule 91(2)]
To
(GSTIN)
(Name)
(Address)
Date:
Provisional Refund Order
Refund Application Reference No. (ARN)
Dated
……….
Acknowledgement No.
Dated
.
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to
you on a provisional basis:
Date:
Place:
Sr.
Description
No
Central Stat
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Plain text (Extract) only
For full text:-Visit the Source
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ule 92(1),92(3),92(4),92(5) & 96(7)]
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Refund Sanction/Rejection Order
Dated
Date:
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the
Ordinance */ interest on refund*. Upon examination of your application, the amount of refund
sanctioned to you, after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
Sr no
Description
Central
State
UT
Integrated
Cess
Tax
Tax
Tax
Tax
Amount of refund/interest* claimed
i.
Refund sanctioned on provisional
ii.
basis (Order No….date) (if applicable)
iii.
Refund amount inadmissible >
Gross amount to be paid (1-2-3)
iv.
V.
vi.
Amount adjusted against outstanding
demand (if any) under the existing law
or under the Ordinance.
Demand
Order No…… date……,
Ordinance Period
Net amount to be paid
*Strike out whichever is not applicable
&1. I hereby sanction
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
7
Reference No.
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
ÃŽ¤ÃŽ¿
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
…….
Order for Complete adjustment of sanctioned Refund
Part- A
Date:
Dated
Sir/Madam,
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 completely adjusted against
outstanding demands as per details below:
Refund Calculation
Amount of Refund claimed
i.
Net Refund Sanctioned on Provisional
ii.
Basis (Order No…date)
Refund
amount inadmissible rejected
iii.
>
Refund admissible (i-ii-iii)
iv.
Refund adjusted against outstanding
V.
Integrated
Tax
Central
Tax
State Tax
UT Tax
Cess
demand (as per order no.) under
existing law or under this law.. Demand
Order No… date……
âËÅÂvi. Balance amount of refund Nil Nil Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted
against t
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Plain text (Extract) only
For full text:-Visit the Source
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69
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No……
ARN…….
Dated.
Date:
…..
This has reference to your above mentioned application for refund, filed under section 54 of the
Ordinance. On examination, it appears that refund application is liable to be rejected on account of the
following reasons:
Sr No Description (select the reasons of inadmissibility
i.
ii
of refund from the drop down)
iii
Other{ any other reason other than the reasons
mentioned in 'reason master'}
Amount Inadmissible
You are hereby called upon to show cause as to why your refund claim, to the extent of the amount
specified above, should not be rejected for reasons stated above.
You are hereby directed to furnish a reply to this notice within fifteen days from the date of
service of this notice.
You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the s
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Plain text (Extract) only
For full text:-Visit the Source
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s, etc.
1. UIN
2. Name :
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
: From To
:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
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
Amount
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 persons specified/ notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation/Status:
1.GSTIN
2. Name
3. Address
272
Form GST ASMT – 01
[See rule 98(1)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
wing information/documents are
required for processing the same:
>
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 undersigned for personal hearing on >.
Signature
Name
Designation
1. GSTIN
2. Name
274
Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
3. Details of notice vide which additional
information sought
Notice No.
Notice date
4. Reply
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Date
275
Ref
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Reference no. /
Debit entry no.
(for cash payment)
Date
Amount
Name of Bank
1
2
3
4
5
6
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the
order.
5. Declaration –
(i)
The above-mentioned bank guarantee is submitted to secure the differential
tax on the supply of goods and/or services in respect of which I/we have been
allowed to pay taxes on provisional basis.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We
fail to do so the department will be at liberty to get the payment from the bank
against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us
to cover the provisional assessment in case we fail to furnish the required
documents/information to facilitate finalization of provisional assessment.
Signature of Authorised Signatory
Name
Designation/Status –
Date
277
I/We………
,hereinafter called “obligor(s)”, am/are held and firmly bound to th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reas the obligor has
furnished such guarantee by depositing with the Commissioner the bank guarantee as aforementioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the
Ordinance in respect of provisional assessment under section 60;
And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall
be demandable after final assessment, are duly paid to the Government along with interest, if any, within
thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be
void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full
force and virtue:
AND the President/ 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
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Plain text (Extract) only
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= = = = = = = =
wing information / documents are required for finalization of provisional assessment:
>
You are, therefore, requested to provide the information /documents within a period of > from the date of receipt 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 making any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
Signature
Name
Designation
280
Reference No.:
To
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule 98(5)]
Final Assessment Order
Preamble >
dated
Date
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 –
Conclusion and order –
The security furnished for the
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e same is found to be in order. The aforesaid security is hereby
released. Or
Your application referred to above regarding release of security was examined but the same
was not found to be in order for the following reasons:
>
Therefore, the application for release of security is rejected.
Signature
Name
Designation
Date
Reference No.:
To
GSTIN:
Name:
Address:
Tax period –
283
Form GST ASMT -10
[See rule 99(1)]
Date:
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:
>
You are hereby directed to explain the reasons for the aforesaid discrepancies by
– (date). If no explanation is received by the aforesaid date, it will be presumed that you have
nothing to say in the matter and proceedings in accordance with law may be initiated against
you without making any further reference to you in this regard.
Signature
Name
Designation
284
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
eference No.:
To
GSTIN-
Name –
Form GST ASMT – 13
[See rule 100(1)]
Address –
Tax Period –
Date:
F.Y.-
Return Type –
Date –
Notice Reference No.-
Assessment order under section 62
Preamble – >
Date:
The notice referred to above was issued to you to explain the reasons for continuing to
conduct business as an un-registered person, despite being liable to be registered under the
Ordinance.
OR
The notice referred to above was issued to you to explain the reasons as to why you
should not pay tax for the period
as your registration has been cancelled under
sub-section (2) of section 29 with effect from
Whereas, no reply was filed by you or your reply was duly considered during
proceedings held on
date(s).
On the basis of information available with the department / record produced during
proceedings, the amount assessed and payable by you is as under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
SI N
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Plain text (Extract) only
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= = = = = = = =
ing
Conclusion
Amount assessed and payable (details at Annexure)
Sl. No. Tax
Act
Tax
Interest,
Penalty
Others
(Amount in Rs.)
Total
Period
if any
1
2
3
4
5
6
7
8
Total
Please note that interest 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
Name
1. GSTIN /ID
290
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. 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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e of business on
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion
of the audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at.
..(place) before the undersigned and to
produce your books of account and records for the aforesaid 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 Ordinance and the rules made thereunder against you without making
any further correspondence in this regard.
Signature …
Name
Designation
Reference No.:
To,
GSTIN
293
Form GST ADT – 02
[See rule 101(5)]
Date:
Name
Address
Audit Report No.
dated
Aud
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Plain text (Extract) only
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= = = = = = = =
and
audited by
..(name), chartered accountant / cost accountant
nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said
chartered accountant / cost accountant.
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
295
Form GST ADT – 04
[See rule 102(2)]
Date:
Information of Findings upon Special Audit
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:
Short
payment
Integrated tax
Central tax
State/UT tax
Cess
of
Tax
Interest
Any
other
amount
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of
the Ordinance and the rules made thereunder, failing which proceedings as deemed fit may be
initiated against you under the provisions o
= = = = = = = =
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= = = = = = = =
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 Ordinance
(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 Ordinance
(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
14. Question(s) on which advance
ruling is required
15. Statement of relevant facts
having a bearing on the
question(s) raised.
16.
Statement containing the
applicant's interpretation of
law and/or facts, as the case
may be, in respect of the
aforesaid question(s) (i.e.
applicant's view
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
g No.
2
Date of communication of the advance ruling
DD/MM/YYYY
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
Jurisdictional officer / concerned officer
10
Designation of jurisdictional officer / concerned officer
11
12
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
13
Whether the appellant wishes to be heard in person?
Yes/No
14.
The facts of the case (in brief)
15.
Ground of Appeal
16.
Payment details
Prayer
Challan
Number (CIN)
Date –
Identification
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as
prayed above;
lb. grant a personal hearing; and
C.
pass any such further or other order (s
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes to
be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
|
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as
prayed above;
b. grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances
of the case.
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents are correct. I am making this
application in my capacity as
this application and verify it.
(designation) and that I am competent to make
Place
Date
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
f demand created, admitted and disputed
Particulars
Central State/Integrated Cess
Total amount
tax
UT
tax
tax
a) Tax/ Cess
Amount
b) Interest
of
c) Penalty
demand
created
d) Fees
(A)
e) Other
charges
a) Tax/ Cess
Amount
of
b) Interest
c) Penalty
demand
admitted d) Fees
(B)
e) Other
charges
a) Tax/Cess
Amount
b) Interest
of
c) Penalty
demand
disputed d) Fees
(C)
e) Other
charges
15.
304
Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required
Particulars
Cent
State/
Inte
Ces
Total amount
ral
UT tax
grat
tax
ed
tax
Tax/ Cess
Interest
a) Admitted
Penalty
amount
Fees
Other
charges
b) Pre-deposit
(10% of
disputed tax)
Tax/ Cess
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the
disputed tax and cess)
Sr.
No.
Description
Tax
payable
Paid through
Cash/ Credit
Ledger
Debit
entry
Amount of tax paid
Central State/UT Integrated
CESS
no.
tax
tax
tax
1
2
3
4
5
6
7
8
9
Cash Ledger
Integrated
1.
tax
Credit
Ledger
2.
Cent
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e of the person filing the appeal-
6.
7.
Amount of pre-deposit-
Date of acceptance/rejection of appeal-
8. Date of appearance-
Time:
9. Court Number/ Bench
Place:
Date:
Court:
Bench:
Date:
Signature>
Designation:
On behalf of Appellate Authority/Appellate
Tribunal/Commissioner / Additional or Joint
Commissioner
307
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-
Designation and address of the officer passing the order appealed against-
23+
2.
GSTIN/Temporary ID /UIN-
3.
Order no.
Date-
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-
789
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Sta
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
d
Amount
Cess
Total
Disputed Determin Disputed Determin
ed
ed
Amount
Amount
Amount
Amount
Amount
Amount
Amount
1
2
3
4
5
6
7
8
9
10
11
a) Tax
b)
Interest
c)
Penalty
d) Fees
Others
Refund
Place:
Date:
Signature>
Designation:
Jurisdiction:
310
Form GST APL ââ¬â 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1.
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
(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 Integrated
Cess
tax
tax
(v) Market value of seized goods
Whether the appellant wishes to be heard in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l State/UT
tax
CESS
tax
Credit
Ledger
1
2
3
4
5
6
7
8
9
Cash
Integrated
Ledger
1.
tax
Credit
Ledger
Cash
Central
Ledger
2.
tax
Credit
Ledger
Cash
State/UT
Ledger
3.
tax
Credit
Ledger
Cash
Ledger
4.
CESS
Credit
Ledger
313
(c)
Interest, penalty, late fee and any other amount payable and paid:
Sr. Description
No.
Amount payable
Debit
Amount paid
entry
Integrated Central State/UT
CESS
Integrated Central State/UT
no.
CESS
2
1.
Interest
2. Penalty
3.
Late fee
Others
4.
(specify)
tax tax tax tax tax lax
âËÅ , 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 of the Applicant:
Designation/Status:
314
Form GST APL ââ¬â 06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
Sl. No.
1
Appeal No.
Particulars
Date of filing –
2
GSTIN/Temporary ID/UIN-
3
Name of the appellant-
4
Permanent add
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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)
(iii)
(iv)
Order Number and date of Order-
GSTIN/UIN/Temporary ID-
Amount involved:
Head
Tax
Interest
Penalty
Refund
Total
Integrated
tax
Central tax
State/UT
tax
Cess
Details of payment
15
Head
Central tax
State/UT
tax
Integrated
tax
16
Tax
Interest
Penalty
Refund
Total
Cess
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
Amount of tax demand dropped or reduced for
(i)
the period of dispute
(ii)
Amount of interest demand dropped or
reduced for the period of dispute
(iii)
Amount of refund sanctioned or allowed for
(iv)
the period of dispute
Whether no or lesser amount imposed as
penalty
TOTAL
17
316
Reliefs claimed in memorandum of cross -objections.
18
Grounds of Cross objection
Verification
declare that what is stated above is true to the best of:
Verified today, the
_the respondent, do hereby
my inf
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
otal amount
al tax
/UT
rate
if any
tax
d tax
a) Tax/ Cess
b) Interest
Amount of
demand
created, if
any
c) Penalty
d) Fees
(A)
e) Other
charges
a) Tax/ Cess
b) Interest
Amount
c) Penalty
under
dispute
d) Fees
(B)
e) Other
charges
10.
Place:
Date:
Amount demanded, disputed and admitted:
3. Permanent address of the appellant, if applicable-
4. Address for communication-
5. Order appealed against
Number
Date-
6. Name and Address of the Appellate Tribunal passing the order appealed against-
7. Date of communication of the order appealed against-
8. Name of the representative
9. Details of the case under dispute:
(i)Brief issue of the case under dispute with synopsis
(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
(v) Market value of seized goods
10. Statement of facts
11.
Grounds of appeal
12.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rn filed under
the existing law
pertains
forward in
the said last
Cenvat Credit
admissible
as ITC of central
tax in accordance
with transitional
return
provisions
1
2
3
4
5
6
(b)
Total
Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
C-Form
Total
F-Form
Total
H/I-Form
Total
Name of Issuer
Sr. No. of Form Amount
Applicable VAT
Rate
322
(c) Amount of tax credit carried forward to electronic credit ledger as State/UT Tax (For all registrations on
the same PAN and in the same State)
Balance
C Forms
F Forms
H/I Forms
Registra
of ITC of
Turnove
ITC
tion No.
VAT and
Turnover
Differenc
r for
Tax
reversal
Turnover
Transiti
in
[Entry
for which
e tax
which
payabl
relatable
for which
Tax
existing
Tax] in
forms
payable
forms
e on
to [(3)
forms
payable
on ITC
2-(4+6-
law
last return
Pending
on (3)
Pending
1
2
3
4
5
(5)
6
and] (5)
Pending
on (7)
7+9)
7
8
9
10
6. Details of capitals goods for which unavailed credit has n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
VAT [and
Total VAT
[and ET]
[and
ET]
credit
unavailed
under
existing
under
existing
which
credit is not
ET] credit
under
credit availed existing law
law
law
availed
under under
(admissible
existing existing
Value Taxes
law
as ITC of
State/UT tax)
paid
law
(8-9)
VAT
[and
ET]
1
2
3
4
5
6
7
8
00
6
10
10
âËÅ Total
Sr. no.
1
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
(a) Amount of duties and taxes on inputs claimed as credit excluding 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
HSN (at 6 digit level)
Eligible Duties paid on such inputs
2
Unit
Qty.
3
4
Value
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) ââ¬â
Credit in te
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tates having VAT at single point)
Details of inputs in stock
Description Unit
Qty
Value
Tax paid
1
2
3
4
5
Details of description and quantity of inputs / input services as well as date of receipt of goods or
services (as entered in books of accounts) is also required.
325
8. Details of transfer of cenvat credit for registered person having centralized registration under
existing law (Section 140(8))
SI.
No.
Registratio
n no. under
Tax period to
which the
existing law
last return
Date of
filing of the
return
(Centralize
filed under
specified in
d)
the existing
Column no.
Balance eligible
cenvat credit
carried forward
in the said last
return
GSTIN of
No.
Distribution ITC of CENTRAL
receivers (sam document/invoic TAX transferred
PAN) of ITC o
CENTRAL TAX
Date
law pertains
3
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
Details of goods sent as principal to the job worker under section 141
a.
SI.
Challan
Chall
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Section 142 (11 (c))
Registration No of
VAT
Service Tax
Registration No.
Invoice/docu Invoice/
ment no.
Tax Paid
VAT paid Taken as
SGST Credit or
document date
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))
SI Document Document GSTIN no. of
Name & address
Details of goods sent on approval basis
of recipient
No, no.
date
recipient, (if
applicable)
HSN
Description
Unit
Quantity
Value
1
2
3
4
5
6
7
8
9
10
Total
327
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 therefrom
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
1. GSTIN –
2.
Name of Taxable person –
3.
Tax Period: month……. year..
328
Form GST TRAN – 2
[See Rule 117(4)]
4. Details of inputs held on stock on appointment date in respect of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te
Transaction type
:
(i) Name & Address of
of Supplier
3. Name & Address of
Recipient
(ii) Supplier GSTIN /
Pro. ID
4. Recipient GSTIN /
Pro.ID
SI.
No.
Inv.
No.
Inv.
Date
Commodity
Rate
of Tax
Quantity Weight
Value (Value
excluding tax in
Rs.)
I
…..
the Supplier/Recipient hereby declare that the information furnished
above are correct and complete.
Date:
Name & Signature :
Vehicle Number
:
330
GST KER – 2
(see Rule 138)
e-Consignment Declaration
(For Parcel &Transporters)
Expecting Facilitation Centre:
Token Number
:
Expecting Date
Transaction type
:
Name & TIN of Transporter
GSTIN Pro.ID of Transporter
SI.
No
Address
of the
supplier
GSTIN
/ Pro.ID
of the
Address
of the
recipient
GSTIN/
Pro.ID of
the
Value
Rate
Inv.
Inv.
(value
No. Date
Commodity
of
Tax
Quantity Weight
excluding
âËÅ Chander supplier reader Recipient A Tax Rs.)
I
the Parcel Agent / Transporter hereby declare that the information
furnished above are correct and complete.
Date :
Name & Signature :
331
GST KER-3
(se
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Plain text (Extract) only
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= = = = = = = =
