Jharkhand Goods and Services Tax (Second Amendment) Rules, 2017
Va Kar/GST/07/2017-S.O. 052 Dated:- 29-6-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
NOTIFICATION
29th June, 2017
S.O. 52. Dated 29th June, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services tax Act, 2017 (12 of 2017), the State Government, hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, i.e. Departmental Notification S.O. 28 dated 20.06.2017 namely:-
1. (1) These rules may be called the Jharkhand Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Jharkhand Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-Where the supply of goods or service
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
upees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b),
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding ru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urrency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
Provided also that a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy holder in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
se for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicab
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
(b) an invoice issued in accordance with the provisions o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.
(2) The amount of input tax credit referre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in accordance with the option permitted under sub-section
(4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in
FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.
39. Procedure for distribution o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient wher
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is elig
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s 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 subsection (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered per
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusive
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated; Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed 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-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-sect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or 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-register
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
signature or digital signature of the supplier or his authorised representative: Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of subsection (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ssued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ining alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply 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 Act.
50. Receipt voucher.- A r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any invoice or de
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
(3) Where the supplier of taxable service is a goods transport agency supplying services in relation to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
atis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.- (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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including 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)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
icated 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 registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over 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 register
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s.
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 subsection (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory 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 provisi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details 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 furnis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically 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 suppl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ollected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of 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 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 se
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cation filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting 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 Act or the provisions of this Chapte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- 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 w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-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.-
(
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before 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 furnish
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
red person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein.
Explanation.- For
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under subsection
(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 bee
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under subsection (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.
7
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ccounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned 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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, 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 authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(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 a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(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 Act or 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
artly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(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:
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e refund so claimed is rejected, either fully or partly, the amount debited under sub-rule
(10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the 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.
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.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ection 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rt 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 second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eld to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ent in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (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 whic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ble to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the 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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant 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 b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rovisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST 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 expor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 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 m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ernment;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) 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;
(i) to identify beneficial and safe sectors, where investments out
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing 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.
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le (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 returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy 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 u
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice 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 re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aid 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 shall be informed of the findings of the special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the 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 Act.
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-secti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he 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.
109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be 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.- (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 noti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed 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.- (1) An application to the Appellate Tribunal under subsection (3) of section 112 shall be made electronically or otherwise, in FORM G
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate 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-exam
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xisting 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:-
(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] charged by the supplier in respect of the goods or services; and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
forty per cent. for other goods of the central tax applicable on supply of such goods after the appointed date and shall be credited after the central 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) The credit of central tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not unconditionally exempt from the whole of the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in the said Schedule;
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods 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.
Chapter XV
Anti-Profiteering
122. Constitution of the Authority.- The Authority shal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax 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 th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vel Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a primafacie 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 Dire
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eriod not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in 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 (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 othe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eceipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of subrule (1) of rule 123 of these rules;
(c) “interested party” includesa.
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.- Till such
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
7.
(2) They shall come into force on the 1st day of July, 2017.
(i)
In the Jharkhand Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-Where
the supply of goods or services is for a consideration not wholly in money, the value of the supply
shall,-
(a)
(b)
be the open market value of such supply;
if the open market value is not available under clause (a), be the sum total of
consideration in money and any such further amount in money as is equivalent to the
consideration not in money, if such amount is known at the time of supply;
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;
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
2
(d)
if the value is not determinable under clause (a) or clause (b) or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ns as
specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other
than where the supply is made through an agent, shall-
(a)
(b)
(áÂÂ)
be the open market value of such supply;
if the open market value is not available, be the value of supply of goods or
services of like kind and quality;
if the value is not determinable under clause (a) or (b), be the value as
determined by the application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient, the value
shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged for
the supply of goods of like kind and quality by the recipient to his customer not being a related person:
Provided further that where the recipient is 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 goo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and rupees i.e., four thousand five hundred rupees
per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by
the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of
goods or services or both is not determinable by any of the preceding rules of this Chapter, the value
shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition
of such goods or the cost of provision of such services.
31. Residual method for determination of value of supply of goods or services or both.-Where the
value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
3
be determined using reasonable means consistent with the principles and the general provisions of
section 15 and the provisions of this Chapter:
30.
Provided t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t of Indian Rupees
provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is
Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the
person changing the money would have received by converting any of the two currencies into
Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
Provided also that a person supplying the services may exercise the option to ascertain the
value in terms of clause (b) for a financial year and such option shall not be withdrawn during
the remaining part of that financial year.
(b) at the option of the supplier of services, the value in relation to the supply of foreign
currency, including money changing, shall be deemed to be-
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
premium charged from a policy holder reduced by the amount allocated for
investment, or savings on behalf of the policy holder, if such an amount is intimated to the
policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium
charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy holder in
the first year and twelve and a half per cent. of the premium charged from the policy holder in
subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire premium paid
by the policy holder is only towards the risk cover in life insurance.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
(5) Where 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 ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the
said Act between distinct persons as referred to in section 25, where input tax credit is available, shall
be deemed to be NIL.
33.
Value of supply of services in case of pure agent.- Notwithstanding anything contained in the
provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the
recipient of supply shall be excluded from the value of supply, if all the following conditions are
satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment
to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient 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 addi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
charged by the
Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A
is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses
is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of exchange for the determination of the value of taxable goods or services or both shall be
the applicable reference rate for that currency as determined by the Reserve Bank of India on the date
of time of supply in respect of such supply in terms of section 12 or, as the case may be, section 13 of
the Act.
35. Value of supply inclusive of integrated 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,-
Tax amount (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es or
both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or
services or both.
Chapter V
Input Tax Credit
36.
Documentary requirements and conditions for claiming input tax credit.- (1)The input tax
credit shall be availed by a registered person, including the Input Service Distributor, on the basis of
any of the following documents, namely,-
(a)
(b)
(c)
(d)
(e)
an invoice issued by the supplier of goods or services or both in accordance with the
provisions of section 31;
an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of
section 31, subject to the payment of tax;
a debit note issued by a supplier in accordance with the provisions of section 34;
a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules
made thereunder for the assessment of integrated tax on imports;
an Input Service Distributor invoice or Input Service Distributor credit note or any
document issued by an Inp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
furnish the details of
such supply, the amount of value not paid and the amount of input tax credit availed of proportionate
to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the
period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said
Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of
section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of
the registered person for the month in which the details are furnished.
(3) The registered 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
TR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services
referred to in the second proviso to sub-section (4) of section 17 and not covered under clause
(a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to
the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42
and 43, be credited to the electronic credit ledger of the said company or the institution.
39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input
Service Distributor shall distribute input tax credit in the manner and subject to the following
conditions, namely,-
(a)
(b)
(d)
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 VI
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
·T) ÃÆââ¬â C
(e)
where,
“C” is the amount of credit to be distributed,
“t” is the turnover, as referred to in section 20, of person R, during the relevant period,
and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom
the input service is attributable in accordance with the provisions of section 20;
the input tax credit on account of integrated tax shall be distributed as input tax credit of
integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same State or Union territory in which the
Input Service Distributor is located, be distributed as input 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 th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r provided in clause (d) and such credit shall be distributed in the month
in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input
Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in
which the input tax credit contained in the original invoice was distributed in terms of clause (d),
and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is
included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned is in
the negative by virtue of the amount of credit under distribution being 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
owing conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of
section 18, shall be claimed after reducing the tax paid on such capital goods by five
percentage points per quarter of a year or part thereof from the date of the invoice or such
other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming
eligible to avail the input tax credit under sub-section (1) of section 18 shall make a
declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he
is eligible to avail the input tax credit as aforesaid;
(c) the declaration under clause (b) shall clearly 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 liab
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ut tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-
section (1) of section 18 shall be verified with the corresponding details furnished by the
corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on
the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the
purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said
goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of
the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A
registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or
change in the ownership of business for any reason, furnish the details of sale, merger, de-merger,
amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ts or input services and
reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the
provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of
business and partly for other purposes, or partly used for effecting taxable supplies including zero rated
supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for
effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be
used exclusively for the purposes other than business, be denoted as ââ¬Â¨Tâââ¬Å¡Â';
(c) the amount of input tax, out of ââ¬Â¨T', attributable to inputs and input services intended to be
used exclusively for effecting exempt supplies, be denoted as 'Tâââ¬Å¡ââ¬Å¡';
(d) the amount of input tax, out of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ââ¬Â¨Dâââ¬Å¡Â' and
calculated as-
where,
Dâââ¬Å¡Â= (EÃÆ·F) ÃÆââ¬â Câââ¬Å¡ââ¬Å¡
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of ââ¬Â¨E/F' shall be calculated by
taking values of 'E' and 'F' of the last tax period for which the details of such turnover are
available, previous to the month during which the said value of ââ¬Â¨E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of
exempt supplies and the total turnover shall exclude the amount of any duty or tax levied
under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of
List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if com
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in 'Tâââ¬Å¡Â'
and 'Tâââ¬Å¡ââ¬Å¡' respectively, and the remaining amount of credit on such inputs or input services shall
be included in ââ¬Â¨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-
(a) where the aggregate of the amounts calculated finally in respect of ââ¬Â¨Dâââ¬Å¡Â' and ââ¬Â¨D2' exceeds the
aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨Dâââ¬Å¡Â' and 'ââ¬Â¨Dâââ¬Å¡ââ¬Å¡', such excess shall
be added to the output tax liability of the registered person in the month not later than the month of
September following the end of the financial year to which such credit relates and the said person shall
be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of sect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
used for effecting
taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be
attributed to the purposes of business or for effecting taxable supplies in the following manner,
namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively
for non-business purposes or used or intended to be used exclusively for effecting exempt
supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit
ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively
for effecting supplies other than exempted supplies but including zero-rated supplies shall be
indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b),
denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods
shall be taken as fiv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shall be added to the aggregate value ââ¬Â¨TÃâ¸';
(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= TeÃÆ·60
(f)
(g)
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 'T' and shall be the
aggregate of 'Tm' for all such capital goods;
the amount of common credit attributable towards exempted supplies, be denoted as ââ¬Â¨Te',
and calculated as-
where,
Te= (EÃÆ·F) x Tr
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of 'E/F' shall be calculated by
taking values of 'E' and 'F' of the last tax period for which the detail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hed goods held in stock, and
capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of
section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock,
the input tax credit shall be calculated proportionately on the basis of the corresponding
invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in
months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months = 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
18 relating to capital
goods shall be determined in the same manner as specified in clause (b) of sub-rule (1) and the amount
shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount determined shall form part of the output tax liability
and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1)
The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a
challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job
worker or sent from one job worker to another during a quarter sh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
th June, 2017
12
(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,-
(i)
(ii)
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters- hyphen or dash and
slash symbolised as ââ¬Å-â⬠and ââ¬Å/” respectively, and any combination thereof, unique for
a financial year;
date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of
the State and its code, if such recipient is un-registere
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e, in the case of a supply in the course
of inter-State trade or commerce;
(0) 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:
specify-
Provided that the Board may, on the recommendations of the Council, by notification,
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
the class of registered persons that would not be required to mention the Harmonised System
of Nomenclature code for goods or services, for such period as may be specified in the said
notification:
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
13
Provided further that where an invoice is required to be issued under clause (f) of sub-
section (3) of section 31, a registered pe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
such invoice, and
the
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-banking financial company, or a telecom operator, or any other class of supplier of services as
may be notified by the Government on the recommendations of the Council, making taxable supplies
of services between distinct persons as specified in section
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1 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 ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any combination thereof, unique for
a financial year;
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
14
(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)
(g)
(h)
description of goods or services or both;
value of supply of goods or services or both taking into account discount or
abatement, if any; and
signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ption 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 voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall
contain the following particulars, namely:-
(a)
(b)
name, address and Goods and Services T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
arge 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)
(b)
name, address and Goods and Services Tax Identification Number of the supplier if
registered;
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)
(e)
name, address and Goods and Services Tax Identification Number of the recipient;
description of goods or services;
(f)
amount paid;
(g)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)
amount of tax payable in respect of taxable goods or services (central tax, State tax,
integrated tax,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e, 2017
(e) date of issue of the document;
16
(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.
Every registered person who has been granted registration with effect from a date earlier than the date
of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable
supplies effected during the period starting from the effective date of registration till the date of the
issuance of the certificate of r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Input Service
Distributor;
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-ââ¬, 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 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 banking compa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s 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
under rule 46.
(4)
Where the supplier of taxable service is supplying passenger transportation service, a tax
invoice shall include ticket in any form, by whatever name called, whether or not serially numbered,
and whether or not containing the address of the recipient of service but containing other information
as mentioned under rule 46.
(5)
The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents
issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a)
(b)
(c)
(d)
supply of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known,
transportation of goods for job work,
transportation of goods for reasons other than by way of supply,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ll 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;
(b)
(c)
the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3)
(4)
Where goods are being transported on a delivery challan in lieu of invoice, the same shall be
declared as specified in rule 138.
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.
Where the goods are being transported in a semi knocked down or completely knocked down
condition –
(5)
(a)
the supplier shall issue the complete invoice before dispatch of the first consignment;
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
18
(b)
(c)
(d)
the supplier shall issue a delivery challan for each of th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
culars 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 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)
(b)
(c)
names and complete addresses of suppliers from whom he has received the goods or services chargeable to
tax under the Ac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 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)
(b)
particulars of authorisation received by him from each principal to receive or supply goods or
services on behalf of such principal separately;
particulars includi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
howing –
(a) the names and addresses of the persons on whose behalf the works contract is executed;
(b)
(c)
description, value and quantity (wherever applicable) of goods or services received for the
execution of works contract;
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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
20
20
(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 provi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nt 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 are stored electronically by any registered person, he shall, on
demand, provide the details of such files, passwords of such files and explanation for codes used,
where necessary, for access and any other information which is required for such access along with a
sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.-
(1) Every person required to maintain records and accounts in accordance with the provisions of sub-
section (2) of section 35, if not already registered under the Act, shall submit the details regarding
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd Gazette (Extraordinary), Thursday 29th June, 2017
21
21
(b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the
period for which particular goods remain in the warehouse, including the particulars relating to dispatch,
movement, receipt and disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such manner that they can be identified item-wise and
owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand.
Chapter VIII
Returns
59.
Form and manner of furnishing details of outward supplies.- (1) Every registered person,
other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017,
required to furnish the details of outward supplies of goods or services or both under section 37,
shall furnish such details in FORM GSTR-1 electronically through the common portal, either
directly or through a Facilitation Centre notified b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s of inward supplies added, corrected or deleted by the recipient in his FORM
GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made
available to the supplier electronically in FORM GSTR-1A through the common portal and such
supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1
furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him.
60.
Form and manner of furnishing details of inward supplies.- (1) Every registered person,
other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017,
required to furnish the details of inward supplies of goods or services or both received during a tax
period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and
Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and
furnish the same in FORM GSTR-2 electronically thro
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
TR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR
2A electronically through the common portal and the said recipient may include the same in FORM
GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor in his return in FORM
GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR
2A electronically through the common portal and the said recipient may include the same in FORM
GSTR-2.
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) of
section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A
electronically through the common portal and the said deductee may include the same in FORM
GSTR-2.
(7) The details of tax collected at source 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 a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y generated on the basis of
information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of
preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions
of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable
under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic
credit ledger and include the details in Part B of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in
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
FO
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and
(b) consolidated details of outward supplies made.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
23
(4) A registered person who has opted to pay tax under section 10 from the beginning of a financial
year shall, where required, furnish the details of outward and inward supplies and return under rules
59, 60 and 61 relating to the period during which the person was liable to furnish such details and
returns till the due date of furnishing the return for the month 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 i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 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 sourc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
directly or from a
Facilitation Centre notified by the Commissioner, containing details of supplies effected through such
operator and the amount of tax collected as required under sub-section (1) of section 52.
(2) The details furnished by the operator under sub-rule (1) shall 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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
24
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 Servi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of input tax credit shall be considered as matched where the amount of input tax
credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the
corresponding supplier.
70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of
claim of input tax credit in 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
b-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 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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
25
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.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were
accepted by the corresponding recipient in FORM 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 admitted and
discharged on such credit note by the corresponding recipient in his valid return.
74.
(1)
Final acceptance of reduction in output tax liability and communication thereof.-
The final acceptance of claim of reduction in output tax liability in respect of any tax period,
specified in sub-section (2) of section 43, shall be made available electronically to the person making
such claim in FORM GST MIS-1 through the common portal.
(2)
The claim of reduction in output tax liab
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ule (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 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 ââ¬â
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
26
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to
match the det
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urnished by the e-Commerce operator with the details furnished by the
supplier. 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)
(b)
State of place of supply; and
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 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 e-commerce
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ortal in FORM GST MIS-3.
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 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,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urposes 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)
(iv)
is not adjudicated as insolvent;
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ute of Company Secretaries of
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 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:
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
28
Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply
shall be eligible to remain enrolled unles
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 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 th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hat the facts mentioned in the return are true and correct.
The goods and services tax practitioner shall-
(10)
(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).
84.
Conditions for purposes 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 Act on
behalf of any registered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered or an un-registered
person in any proceedings under the Act before any authority shall produce before such authority, if
required, a copy of the authorisation
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
st that may accrue from time to time.
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 Act shall be paid by debiting the electronic
cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reduced to the
extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax
liability register shall be credited accord
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ns 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 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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ayment 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 –
(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;
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
31
(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 fift
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d by the collecting bank and the
same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said amount
shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made
and the common portal shall make available a receipt to this effect.
(8)
Where the bank account of the person concerned, or the person making the deposit on his behalf,
is debited but no Challan Identification Number is generated or generated but not communicated to the
common portal, the said person may represent electronically in FORM GST PMT-07 through the
common portal to the bank or electronic gateway through which the deposit was initiated.
(9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM
GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case
may be, collected shall be credited to his electronic cash ledger in accordance with the pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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).
89.
Chapter X
Refund
Application for refund of tax, interest, penalty, fees or 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 comm
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xport 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:-
(a)
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
33
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 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 invo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
onomic 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 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)
t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
her amount
claimed as refund has not been passed on to any other person, in a case where the amount of
refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
section 54;
Explanation.- For the purposes of this rule-
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
34
(3)
(i)
(ii)
in case of refunds referred to in clause (c) of sub-section (8) of section 54, the
expression “invoiceâ⬠means invoice conforming to the provisions contained in section
31;
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.
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 g
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ro-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.
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 ÃÆ· Adjusted
Total Turnover} – tax pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t 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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
35
(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 State 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.-(1) The provisional refund in accordance with the provisions of
sub-section (6) of section 54 shall be granted subject to t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of the bank accounts
of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (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 Act 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 Act 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g 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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
36
93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been
communicated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ited 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.
The refund of tax paid by the applicant shall be available if-
(3)
(a)
(4)
the inward supplies of goods or services or both were received from a registered
person against a tax invoice and the price of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
arge 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
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
37
electronically credited to the bank account of the applicant ment
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by
orders of the proper officer, appellate authority or Appellate Tribunal or court, sh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d Scheduled Tribes, or any industry as defined in the Industrial Disputes
Act, 1947 (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, by the Member Secretary.
(8) The Committee shall have powers –
Jharkhand Gazette (Extraordinary),
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r class of applicants to submit a periodical report, indicating
proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars;
(h) 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;
(i)
to identify beneficial and safe sectors, where investments out of Consumer Welfare
Fund may be made and make recommendations, accordingly;
(j)
to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant;
(k)
to make guidelines for the management, administration and audit of the Consumer
Welfare Fund.
(9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods and
Services Tax Council, the broad guidelines for cons
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l 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.
(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 State Goods and Services Tax
Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the
provisions of the Act and the rules made thereunder.
Explanation. For the purposes of this rule, the expression ââ¬Åamountâ⬠shall include the amount of
integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the
transaction.
Jharkhand Gazette (Extraor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ance 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 acceptable, the proper officer shall inform him accordingly in FO
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion 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 Act 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
and record the observations in his audit notes.
(4) The proper officer may info
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
104. Form and manner of application to the Authority for Advance Ruling.- (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.- A copy of the
advance ruling shall be certified to be a true copy of its original by any member of the Authority for
Advance Ruling.
106. Form and manner o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
opies 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 Act.
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (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
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
41
electronically or otherwise as may be notified by the Commissioner, and a provisional
acknowledgement shall be issued to the appellant immediately.
(2)
(3)
The grounds of appeal and the form of verificatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to the Appellate Authority under
sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant
documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be 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.- (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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one
lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the
amount of fine, fee or penalty determined in the order appealed against, subject to 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.- (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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
42
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
relevant to any ground of appeal;
or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order
appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to
any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate 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 T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s the
case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than
those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty
of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an
opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the
appointed day.- (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
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
43
FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the
amount of input tax credit to which he is enti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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:
(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]
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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) The credit of central tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not unconditionally exempt from the whole of the duty of excise specified in the
First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in the said Schedule;
(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), submits a statement in FORM 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
it a declaration electronically in
FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished
goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods 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.
122.
123.
Chapter XV
Anti-Profiteering
Constitution of the Authority.- The Authority shall consist of,-
(a) a Chairman who holds 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 Commission
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other
allowances and benefits as are admissible to a Central Government officer holding
posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be
paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
The Technical Member shall be paid a monthly salary of Rs. 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.
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 be eligible for reappointment:
Provided that person shall not be selected as the Chairman, if he has attained
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
–
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;
in rate of tax
the
recipient by
way of
(ii) to identify the registered person who has not passed on the benefit of reduction
on supply of goods or services or the benefit of input tax credit to
commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
128.
(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 in
section 57;
(c) imposition of penalty as specified in the Act;
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
application with its recommendations to the
Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-
facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on 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 investigation, issue a notice to the
interested parties containing, inter alia, information on the foll
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation, furnish to the Authority a report of its
findings, along with the relevant records.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
46
130. Confidentiality of information.- (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 (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 Director General of Safeguards deems
fit, he may seek o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sed 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 –
134.
(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 not returned, as the case may be, in case the
eligib
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from
the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committeeâ⬠means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-
rule (1) of rule 123 of these rules;
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
47
(c) “interested party” includes-
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committeeâ⬠means the State level Screening Committee constituted in terms of sub-rule (2) of
rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.- Till such time as an E-way bill system is developed and approv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed goods on which ITC is claimed
Sr.
GSTIN/
Registra
Invoice *
Description of
inputs held in
Unit
Quantit
Quanti
ty
Value
(As adjusted by
Amount of ITC claimed (Rs.)
48
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
49
No.
tion
No.
Date
under
CX/
VAT of
supplier
stock, inputs
contained in
semi-finished
or finished
goods held in
stock
y
Code
(UQC)
debit note/credit
note)
Central
Tax
State
Tax
UT Tax
Integrate
d Tax
Cess
1234 5 6 7 8 9 10 11213
7 (a) Inputs held in stock
*In case it is not feasible to
identify invoice, the principle of
first-in-first out may be followed.
7 (b) Inputs contained in semi-finished or finished goods held in stock
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed
Sr.
GSTIN/
Registra
Invoice */
No.
tion
Bill of
entry
under
CX/
No. Date
VAT of
supplier
Description of
inputs held in
stock, inputs
contained in
semi-finis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ly affirm and declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date dd/mm/yyyy
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
52
Form GST ITC -02
[See rule 41(1)]
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
Trade name, if any
7. Details of ITC to be transferred
Tax
1
Central
Tax
State Tax
UT Tax
Integrated
Tax
Cess
Amount of matched ITC
available
2
Amount of matched ITC to be
transferred
3
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
53
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Charte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion 18 (4)]
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid
under section 18(4).
Sr.
No.
GSTIN/
*Invoice /Bill
Registration
of entry
under CX/
VAT of
supplier
No.
Date
Description of inputs
held in stock, inputs
contained in semi-
finished or finished
goods held in stock
and capital goods
Amount of ITC claimed (Rs.)
Unit
Quantity
Code
(UQC)
Qty
Value**
(As
adjusted by
debit
note/credit
note)
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
1
2
3
4
5
5 (a) Inputs held in stock (where invoice is available)
6
7
8
9
10
11
12
13
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
5 (c) Capital goods held in stock (where invoice available)
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
55
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not availab
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date dd/mm/yyyy
1.
GSTIN –
2.
(a) Legal name –
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST ITC-04
[See rule- 45(3)]
Details of goods/capital goods sent to job worker and received back
(b) Trade name, if any.
3. Period:
Quarter-
4. Details of inputs/capital goods sent for job-work
GSTIN
State in case of
unregistered job-
worker
/ Challan no.
Year-
57
40
Challan date Description of
goods
UQC
Quantity
Taxable value Type of goods
Rate of tax (%)
(Inputs/capital
goods)
Central
tax
State/ Integrated
UT tax
Cess
tax
1
2
3
4
5
6
7
8
9
10
11
12
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
58
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
worker if
unregistered
worker/ supplied
from premises of
job
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stitution of Business (Please Select the Appropriate)
(i) Proprietorship
âËÅÂ
(ii) Partnership
âËÅÂ
(iii) Hindu Undivided Family
âËÅÂ
(iv) Private Limited Company
âËÅÂ
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited
Partnership
(xv) Others (Please specify)
Name of the State
âËÅÂ
(vi) Society/Club/Trust/Association of Persons
âËÅÂ
âËÅÂ
(viii) Public Sector Undertaking
âËÅÂ
âËÅÂ
(x) Limited Liability Partnership
âËÅÂ
âËÅÂ
(xii) Statutory Body
âËÅÂ
Liability
âËÅÂ
(xiv) Foreign Company Registered (in India)
âËÅÂ
âËÅÂ
âËÅÂ
District
State
4.
5.
6.
7.
(a)
Jurisdiction detail
Centre
Date of commencement of business
Particulars of Principal Place of Business
Address
Building No./Flat No.
Name of the
Premises/Building
City/Town/Locality/Village
Taluka/Block
Floor No.
Road/Street
District
State
Latitude
(b)
PIN Code
Longitude
Contact Information
Office Email Address
Mobile Number
Office Telep
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
PAN
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
11.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with
STD
Designation/Status
PAN
Email address
60
Director Identification Number (if
any)
Aadhaar Number
Passport No. (in case of foreigners)
Floor No
Road/Street
District
PIN Code
ZIP code
Details of Authorised Signatory
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Are you a citizen of
India?
Yes/No
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
Jharkhand Gazette (Extrao
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ormation for the current tax period
11A. Advance amount received in the tax period for which invoice has not been issued (tax amount
to be added to output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
65
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish
Month
revised information]
Amendment relating to information
furnished in S. No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total Total Total
(Optional
Amount
Quantity value Taxable
if HSN is
provided)
Value
Tax
Integrated Central State/UT
Tax
Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
13. Do
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
. 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:
From one registered person to another registered person
g. B to C:
Place of Supply (Respective State)
66
From registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10th 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. Quarterly turnover information shall not be captured in
subsequent returns. Aggregate turnover shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all
supplies as under:
(i) For all B to B supplies (whether inter-State
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e under section 52 of the Act, operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient.
6. Table 5 to capture information of B to C Large invoices and other information shall be
similar to Table 4. The Place of Supply (POS) column is mandatory in this table.
7. Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However, if the
shipping bill details are not available, Table 6 will still accept the information. The
same can be updated through submission of information in relation to amendment
Table 9 in the tax period in which the details are available but before claiming any
refund / rebate related to the said invoice. The detail of Shipping Bill shall be
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
67
furnished in 13 digits capturing port code (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
earlier, shall be reported in Table 10. Negative
value can be mentioned in this table, if required;
(iii) Transactions effected through e-commerce operator attracting collection of tax at source under
section 52 of the Act to be provided operator wise and rate wise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-
commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies
made through e-commerce operator attracting collection of tax at source out of gross supplies
reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce
operator attracting collection of tax at source and Table 7B (2) to capture supplies made through
e-commerce operator attracting collection of tax at source out of gross supplies reported in
Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
Table 9 to capture information of:
(i) Amendme
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ut captures amendment information related to B to
C supplies and reported in Table 7.
Table 11A captures information related to advances received, rate-wise, in the tax
period and tax to be paid thereon along with the respective PoS. It also includes
16.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
68
information in Table 11B for adjustment of tax paid on advance received and reported
in earlier tax periods against invoices issued in the current tax period. The details of
information relating to advances would be submitted only if the invoice has not been
issued in the same tax period in which the advance was received.
Summary of supplies effected against a particular HSN code to be reported only in
summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50
Cr but they need to provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having
annual turnover in the preceding year
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
upplies made to SEZ unit or SEZ Developer
4B. Deemed exports
5. Debit notes, credit notes (including amendments thereof) issued during current period
Details of
original
document
Revised details of
document or details of
original Debit/Credit
Note
GSTIN No. Date GSTIN No. Date Value
Rate Taxable Place of
value
supply
(Name of
State/UT)
Amount of tax
Integrated Central State Cess
Tax Tax Tax
12345678910 11 12 13 14
Verification
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
70
70
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 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
Signatures
Name of Authorised Signatory
Designation/Status
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gible
for ITC
1
2 3
4
5
6
7
8
9
10
11
12
13
14
15
16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier
4C. Import of service
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
GSTIN
of
Details of bill of
entry
Rate Taxable
value
Amount
Whether
input/
Amount of ITC
available
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
supplier No. Date Value
72
Integrated
Tax
Cess
Capital
goods(incl.
Integrated Cess
Tax
plant and
machinery)/
12 111for ITC
5A. Imports
3
5B. Received from SEZ
10
6.
Port code +No of BE=13 digits
Assessable Value
Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5
[including debit notes/credit notes issued and their subsequent amendments]
Details of
original invoice
/Bill of entry
Revised details of Rate Taxable
invoice
value
No
Amount
of
supply
Place Whether
input or
Amount of IT
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xtraordinary), Thursday 29th June, 2017
GSTIN of ISD
ISD
Document
Details
ISD Credit received
1
8A. ISD Invoice
8B. ISD Credit Note
Amount of eligible ITC
73
No. Date Integrated Central State/ Cess Integrated Central State/UT Cess
Tax
Tax
UT
Tax
Tax
Tax
Tax
2
3
4
5
6
7
8
9
10
11
9. TDS and TCS Credit received
GSTIN of
Gross
Sales
Net Value
Amount
Deductor / GSTIN Value Return
of e-Commerce
Operator
1
Integrated
Tax
Central
Tax
State Tax /UT
Tax
2
3
4
5
6
7
9A. TDS
9B. TCS
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Place of
Amount
Paid
supply
(Name of
State/UT)
Tax
Integrated Central
Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
(I)
10A.
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to
output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter -State Supplies (Rate Wise)
10B.
Advance amount on which tax was paid in earlier period bu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sal of ITC
(h) Any other liability (Specify)
B.
To be added
To be added
To be reduced
To be reduced
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)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce
Amount
from
output
liability
Integrated
Tax
Central
Tax
State
/ UT
CESS
Tax
1
2
3
4
5
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
Reclaim on account of rectification of
(c)
Reduce
mismatched invoices/debit notes
Reclaim on account of rectification of
(d)
Reduce
mismatched credit note
(e)
Negative tax liability from previous tax periods
Reduce
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in current
Reduce
tax period
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e, pertaining to the tax period reported by supplier in GSTR-1
to be made available in GSTR-2 based on auto-populated details received in GSTR-2A;
(ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to
capture inward supplies attracting reverse charge;
(iii) 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
3.
d.
Keep the transaction pending for action (if goods or services have not been received)
(iv) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail
credit or not and if he is eligible to avail credit, then the amount of eligible credit against the
tax mentioned in the invoice needs to be filed;
(v) The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is
in possession of invoices and have received the goods or services;
(vi) Table
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stoms 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.
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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
77
8.
An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD
(whether eligible or ineligible) will be made available to the recipient unit and it will be required to
re-determine the eligibility as well as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not
applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
(Amount in Rs. for all Tables)
GSTIN
of
supplier
Invoice details
Rate Taxable
Amount of tax
Place of
value
supply
(Name of
No. Date Value
Integrated Central
State/UT)
tax
1
2
3
4
5
6
7
Tax
8
State/
UT Tax
9
Cess
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
Amount of tax
of
value
supplier
No. Date Value
Integrated
Tax
2
3
4
5
6
7
Central
Tax
8
State/
UT Tax
Cess
Place of
supply
(Name of
State/UT)
9
10
11
5. Debit/Credit notes (including amendments thereof) received during current tax period
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
78
Details of original
document
Revised details of
document or details of
original Debit/Credit
note
GSTIN No. Date GSTIN No. Date Value
Rate Taxable
value
Amount of tax
Place of
supply
(Name of
State/UT)
Integrated Central State/UTCess
Tax
Tax
Tax
1 2 3 4 56789 10 11 12 13 14
PART B
6. ISD credit (including amendments thereof) received
GSTIN of I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Amount
3
Rate
Taxable Value
Amount of Tax
Integrated Tax
CESS
1
2
3
4
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
79
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
80
4.2 Intra-State supplies (Net supply for the month)
Rate
Taxable Value
Amount of Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
C.
Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate
wise]
GSTIN of e-commerce operator
Rat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tate inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of
Differential
Amount of tax
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
81
tax
Taxable
Value
2
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
value
Amount of tax
Amount of ITC
Integrated
Tax
Central
Tax
State/ CESS Integrated
Tax
Central
Tax
State/
CESS
UT
UT Tax
Tax
2
3
4
5
6
7
8
9
10
10
(I) On account of supplies received and debit notes/credit notes received during the current tax period
(a) Inputs
(b) Input services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods
7. Addition and reduction of amount in out
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t of TDS and TCS
Amount
Integrated
tax
Central tax
State/ UT Tax
1
2
3
4
(a)
TDS
(b)
TCS
10.
Interest liability (Interest as on
On account of Output
ITC
liability claimed on
On
account
Undue
excess
on mismatched of other claims or rectification
mismatch invoice
ITC
reversal reduction
excess
of
mismatch
Credit of
interest on
carry
forward
Interest Delay in
Total
liability payment interest
of tax liability
[refer sec
50(3)]
1
2
3
4
5
6
7
8
9
(a) Integrated Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
11. Late Fee
On account of
1
Central Tax
State/UT tax
2
3
Late fee
12. Tax payable and paid
Description
Tax
payable
Paid
in
Part B
Paid through ITC
âËÅ Cash Intended Coated States Cons
Tax Paid
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
83
1 2 3 4 5 6 7 8
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
1
(I)
Interest on account of
(a) Integrated tax
(b) Central Tax
(c)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9th June, 2017
Terms Used :-
Goods and Services Tax Identification Number
Tax Deducted at source
GSTIN :-
TDS :-
TCS :-
Tax Collected at source
84
GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax
period have been filed.
Electronic liability register, electronic cash ledger and electronic credit
ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer.
Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A
4.
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.
taxes.
Table 4.1 will not include zero rated supplies made without payment of
8.
9.
reverse charge basis.
Table 4.3 will not include amendments of supplies originally made under
Tax liability due to reverse charge on inward supplies in Table 5 is net of
invoices, deb
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sh 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 registration or cancel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total
Taxable
Integrated
Tax
1
2
3
Central
Tax
4
State/UT
Tax
Cess
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
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) A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
alue of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes +
value of advances received for which invoices have not been issued in the same month value of
advances adjusted against invoices
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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GSTR-4
[See rule 62]
Quarterly return for registered person opting for composition levy
Year
Quarter
88
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial
Year
(b) Aggregate Turnover – April to June, 2017
Auto Populated
Auto Populated
4. Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN
of
supplier
Invoice details
Rate Taxable
value
No. Date Value
Amount of Tax
Integrated Central State/UT Tax CESS
Tax
Tax
1
2
3
4
5
6
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s made (Net of advance and goods returned)
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Rate of tax
Turnover
Composition tax amount
Central Tax
State/UT Tax
2
3
4
89
7.
Amendments to Outward Supply details furnished in returns for earlier tax periods in Table
No. 6
Quarter Rate
Original details
Revised details
Turnover
Central Tax
1
2
3
4
State/UT
tax
5
Turnover Central
Tax
State/UT
Tax
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Place of supply
Amount
(Name of State
Paid
2
/UT)
3
Integrated Central Tax
Tax
State/ UT Tax
Cess
4
5
6
7
1
(I)
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 Tab
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]
Description
1
Tax paid in cash
2
Interest
Late fee
3
4
90
(a) 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
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Instructions:-
1. Terms used:
(a) GSTIN:
Goods and Services Tax Identification Number
=
91
2.
3.
4.
5.
6.
7.
8.
(b) TDS:
Tax Deducted at Source
The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period.
Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of
the curre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
S) only if the same is different from the location of the recipient.
Table 5 to capture amendment of information provided in earlier tax periods as well as original/
amended information of debit or credit note received, rate-wise. Place of Supply (POS) to be reported
only if the same is different from the location of the recipient. While furnishing 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,
Table 6 to capture details of outward supplies including advance and net of goods returned during
the current tax period.
Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous
returns.
Information of advance paid pertaining to reverse charge supplies and the tax paid on it including
adjustments against invoices issued to be reported in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ls of
document or details of
original Debit/Credit
Note
GSTIN No. Date GSTIN No. Date Value
Rate Taxable
value
Amount of tax
Place of
supply
(Name of
State/UT)
Integrated Central State/UT Cess
1
2 3
4
5 6
7
8
9
Tax
10
Tax
Tax
11
12
13
14
5. TDS Credit received
GSTIN of deductor
Gross value
Amount of tax
Central Tax
State/UT Tax
1
2
3
4
1.
GSTIN
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
Year
Month
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
93
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
Amount
Rate
Taxable
value
Amount of ITC
available
No.
Date Value
1
2
3
4
5
Integrated Tax
6
Integrated
Cess
Cess
Tax
7
8
9
4. Amendment in the details furnished in any earlier return
Original
details
Revised details
Differential
ITC (+/_)
Bill of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ated, rate wise)
7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]
Place of Supply (Name of
State)
94
8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in
Table 5 and 6 [including debit note/credit notes and amendments thereof]
Details of original
document
Revised details of
document or
details of original
Debit/Credit Notes
GSTIN No. Date GSTI No. Date Value
1
N
2 3
4
5
6
7
Rate Taxable
Value
8
Amount
Place of
supply
Integrated Central State/Cess
Tax
Tax UT Tax
9
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
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
Total
taxable
value
Amount
Integrated Tax Central Tax State / UT
Cess
Tax
3
4
5
6
1
2
Tax period for w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5
Other
6
Debit Entry Nos.
95
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/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
(d) Cess
Tax paid in
cash
2
3
Tax paid through ITC
Integrated tax
Cess
4
Interest
Late fee
5
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
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
96
Instructions:-
1.
Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b.
UIN:
Unique Identity Number
C.
UQC:
Unit Quantity Code
d.
HSN:
e.
POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f.
B to B:
From one registered person to another registere
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pplies, where invoice value is more than Rs. 2,50,000/- (B to
C Large) invoice level detail to be provided in Table 6; and
For 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 shall be filed in Table 7.
8.
Table 8 consists of amendments in respect of –
i. B2B outward supplies declared in the previous tax period;
ii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhsâ⬠reported in the previous tax period;
and
iii.
Original 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
invoice value is more than Rs 250000/-.
where
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
raordinary), Thursday 29th June, 2017 98
7. Tax, interest, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Debit
entry no.
Amount paid
Integrated
CESS
Integrated
CESS
tax
tax
1
2
3
4
5
6
7
1.
Tax Liability
(based on Table
5 & 5A)
2.
Interest (based on
Table 6)
3.
Others (Please
Specify)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature
Place
Date
Name of Authorised Signatory
Designation/Status
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GSTR-6
[See rule 65]
Return for input service distributor
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Year
Month
99
(Amount in Rs. for all Tables)
GSTIN
of
supplier
Invoice details
Description
Rate
Taxable
Amount of Tax
value
Integrated Central
tax
Tax
State / UT
Tax
CESS
No
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
otes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
1
7A. Input tax credit mismatch
7B. Input tax credit reclaimed on
rectification of mismatch
Integrated
tax
Central
Tax
State/
UT Tax
Cess
2
3
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)
GSTIN of
recipient
1
100
ISD credit
ISD invoice
Input tax distribution by ISD
no.
No.
Date
No.
Date
2
3
4
5
Integrated
Tax
6
Central
Tax
State
Tax
CESS
7
8
9
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit
distribution
GSTIN ISD invoice
of
detail
Re-distribution of input tax credit to the correct recipient
ISD
invoice
ISD credit
note
GSTIN
of new
Input tax credit redistributed
No
Date
CESS
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
original No. Date
recipient
recipien
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be filed only after 10th of the month and before 13th of
ISD details will flow to Part B of GSTR-2A of the Registered Recipients
Units on filing of GSTR-6.
4.
ISD will not have any reverse charge supplies. If ISD wants to take
5.
reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer.
ISD will have late fee and any other liability only.
6.
ISD has to distribute both eligible and ineligible ITC to its Units in the
same tax period in which the inward supplies have been received.
7.
8.
Ineligible ITC will be in respect of supplies made as per Section 17(5).
Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD
and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered
recipients units.
9.
10.
entry in electronic cash ledger.
Table 7 in respect of mismatch liability will be populated by the system.
Refund claimed from cash ledger through Table 11 will result in a debit
Jharkhand Gazette (E
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
egrated
1
2
Tax
3
Central Tax
4
State/UT
Tax
5
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
104
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
Revised details
Month GSTIN of Amount paid to GSTIN
Amount paid to
Amount of tax deducted at source
deductee
deductee on
which tax is
of
deductee
deducted
deductee on
which tax is
deducted
Integrated
Tax
Central
Tax
State/UT
Tax
1
2
3
4
5
6
7
8
5. Tax deduction at source and paid
Description
1
Amount of tax deducted
2
Amount paid
3
(a
Integrated Tax
(b) Central Tax
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description
Amount payable
Amount paid
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
B
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
A
[See rule 66(3)]
Tax Deduction at Source Certificate
1.
TDS Certificate No. –
2.
GSTIN of deductor –
3.
Name of deductor –
4.
GSTIN of deductee-
5.
(a) Legal name of the deductee –
(b) Trade name, if any.
6.
Tax period in which tax deducted and accounted for in GSTR-7 –
7.
Details of supplies Amount of tax deducted –
Value on which
tax deducted
Amount of Tax deducted at source (Rs.)
Integrated Tax
Central Tax
State/UT
Tax
1
2
3
4
106
Signature
Name
Designation
Office –
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GSTR-8
[See rule 67(1)]
Statement for tax collection at source
1.
GSTIN
2.
(a) Legal name of the registered person
(b)
Trade name, if any
3. Details of supplies made through e-commerce operator
Tables)
Year
Month
Auto Populated
Auto Populated
(Amount in Rs. for all
107
GSTIN
Details of supplies made which attract TCS
Amount of tax collected at source
of the
supplier
of supplies
made
Gross value
Value of
supplies
Net amount
liable for TCS
Integrated
Centra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of
interest payable|
Amount paid
2
3
8. Refund claimed from electronic cash ledger
Description
Tax Interest Penalty
Other
Debit Entry
2
3
4
5
Nos.
6
(a) Integrated tax
(b) Central Tax
108
(c) State/UT Tax
Bank Account Details (Drop Down)
9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and
submissions of return]
Description
1
(a) Integrated tax
(b) Central Tax
Tax paid in cash
2
Interest
3
(c)
State/UT Tax
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:
Instructions:-
1.
a.
b.
2.
has been discharged.
3.
4.
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
Terms Used :-
GSTIN :-
TCS :-
Goods and Services Tax Identification Number
Tax Collected at source
An e-commerce operator can file GSTR- 8 only when full TCS liability
TCS liability will be calculated on
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax
1
Central Tax
State/ UT Tax
CESS
2
3
4
Bank 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
Signature
Name of Authorised Signatory
Date
Designation/Status
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
110
Instructions:-
1.
2.
3.
4.
a.
b.
Terms Used :-
GSTIN :-
UIN :-
Goods and Services Tax Identification Number
Unique Identity Number
UIN holder has to file GSTR-11 for claiming refund on quarterly basis or
otherwise as and when required to file by proper officer.
Table 3 of GSTR-11 will be populated from GSTR-1.
UIN holder will not be allowed to add or modify any details in GSTR-11.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form
GST PCT-1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part -A
State/UT-
(i)
Name of the Goods and Services Tax Practitio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
egistration
6.3
Valid up to
7
7.1
Date of Retirement
7.2
8.
Retired Government Officials
Designation of the post held at the time of
retirement
Applicant Details
Retired from Centre/ State
Scanned copy of Pension Certificate issued by AG office or
any other document evidencing retirement
8.1
Full name as per PAN
8.2
Father's Name
8.3
Date of Birth
8.4
Photo
8.5
Gender
8.6
Aadhaar
8.7
PAN
8.8
8.9
Mobile Number
Landline Number
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
112
Email id
Professional Address
Building No./ Flat No./ Door No.
Floor No.
Name of the Premises / Building
Road Street Lane
8.10
9.
9.1
9.2
9.3
9.4
9.5
Locality / Area / Village
9.6
District
9.7
State
9.8
PIN Code
10.
10.1
(Any three will be mandatory)
10.2
Qualification Details
Qualifying Degree
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of
authentication. âââ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
T PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
Enrolment Number
1.
2.
PAN
3.
Name of the Goods and Services Tax
Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Enrolment Authority
113
Signature of the
Name and Designation.
Centre State
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST PCT-03
[See rule 83(4)]
114
Reference No.
To
Name
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
Date
It has come to my notice that you are guilty of misconduct, the details of which are given hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to you should
not be rejected for reasons stated above. You are requested to submit your response within days
to the undersigned from the date of receipt of this notice.
Appear before the undersigned on
(date)..
(Time)…….
If you fail to furnish a reply within the stipula
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
wal of authorisation for Goods and Services Tax Practitioner
To
The Authorised Officer
Central Tax/State Tax.
PART-A
116
Sir/Madam
I/We >:
Sr.
List of Activities
Check box
No.
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.
2.
To file an application for amendment or cancellation of registration
The consent of the
(Name of Goods and Services Tax Practitioner) is attached
herewith*.
*Strike out whichever is not applicable.
Signature of the authorised signatory
Name
Designation/Status
Date
Place
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Part -B
117
Consent of the Goods and Services Tax Practitioner
I> do hereby solemnly
accord my consent to act as the Goods and Services Tax Practitioner on behalf of (Legal name),
GSTIN
only in respect of the activities specified by
…….
(Legal name), GSTIN
Date
Si
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
Month
Refund
Refund
Month
B.
B.1
Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October
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
2
July
Two Months
Two Months
B.2
Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
September filed by 20th October
1
August
2
August
One Month
One Month
B.3
Details of Invoices, Debit and C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ËÅÂ One Month
September
Details 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
September
2 September
D.
D.1
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
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
1
2
September
Nil/Two Months
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
121
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
Transactio
GSTIN-
Name (Legal)
Trade na
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ve. 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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
122
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 –
Name (Legal) –
Trade name, if any –
Period From – To (dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
(Amount in Rs.)
Sr No.
Date
Reference
Tax
Ledger
(dd/
No.
Period,
used for
Descript
ion
mm/
yyyy)
if
discharg
applica
ble
ing
liability
Type of
Transaction
[Debit (DR)
(Payable)]/
[Credit (CR)
(Paid)]/
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Ta
Intere
Penalt Fe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nst any
liability by the proper officer.
The closing 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.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
124
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
(Amount in Rs.)
Sr
Date
Refere
Tax
Description
Transaction
Credit/Debit
Balance available
No. (dd/
nce
Period,
(Source of
âÃâÆâÃâââ¬Ãµ
mm/
No.
if any
credit &
[Debit
Centr St
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed and if the
claim is rejected, then it will be credited back to the ledger to the extent of rejection.
Reference No.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
126
Form GST PMT-03
[See rules 86(4) & 87(11))]
Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
1.
GSTIN-
2.
Name (Legal)-
3.
Trade name, if any
4.
Address-
5.
Period / Tax Period to which the credit relates, if any –
From
To
6.
Ledger from which debit entry was made for claiming refund –
cash/credit ledger
7.
Debit entry no. and date –
8.
Application reference no. and date-
9.
No. and date of order vide which refund was rejected
10. Amount of credit –
Sr. No.
Act
(Central
Tax/State
Tax/ UT
Tax
Integrated
Tax/CESS)
Date –
Amount of credit (Rs.)
Tax
Interest
Penalty
Fee
Other
Total
2
3
4
5
6
7
8
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
127
Signature
Name
Designation of the officer
Note –
'Central Tax' stands for Central Goods and Services Tax; 'State Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
orized Signatory
Designation/Status
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services
Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States)
Sr. Date of Time
No. deposit
/Debit
of
Reporting
date (by
deposit bank)
(dd/mm/
yyyy)
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
130
Form GST PMT -05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id –
Name (Legal) –
Trade name, if any
Period From – To (dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Reference Tax
Description Type of
No.
Period, if
applicable
Transaction
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
[Debit
(DR)/
Tax Interest Penalty Fee Others Total
Credit
(CR)]
Balance
(Central Tax/State Tax/UT Tax/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the date and time of generation of CIN as reported by bank.
7.
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands
for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States)
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and services tax
CPIN
>
Date >
Challan Expiry Date
GSTIN
>
Email address
>
Name
>
Mobile No.
>
(Legal)
Address
>
Details of Deposit
(All Amount in Rs.)
Government
Major Head
Minor Head
Tax
Interest
Penalty
Fee
Others
Central Tax
(-)
Integrated
Government of
India
Tax
(-)
CESS
State (Name)
UT (Name)
(-)
Sub-Total
State Tax
(-)
UT Tax
(-)
Total
132
Total Challan Amount
Total Amount in words
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
133
e-Payment
Mode of Payment (relevant part will become ac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of challan from
Common Portal
Common Portal Identification Number
5.
(CPIN)
6.
Mode of payment (tick one)
Net bankin
CC/DC
NEFT/RTGS
7.
Instrument detail, for OTC payment
only
Cheque/Draft
Date
No.
8.
Name of bank through which payment
made
9.
Date on which amount debited / realized
10.
Bank Reference Number (BRN)/UTR
No., if any
11.
Name of payment gateway (for CC/DC)
OTC
Bank/branch on which drawn
12.
Payment detail
13.
Note-
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
136
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief.
Place
Date
Signature
Name of Authorized Signatory
Designation/Status………..
1.
The application is meant for th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
x Interest Penalty
Fees
Others
Total
Central Tax
State Tax
7.
UT Tax
Integrated Tax
Cess
Total
Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of goods / services- With payment of Tax
C.
d.
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
On account of assessment/provisional assessment/ appeal/ any other order
i.
Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/Others
ii. Mention the following details:
1. Order No.
2.
Order Date
3.
Order Issuing Authority
137
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3))
f.
On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed
Exports
i. Select the type of supplier/ recipient:
1. Supplier to SEZ Unit
g.
h.
2.
Supplier to SEZ Developer
3.
Re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
RATION (u/s 54(3)(ii))
I hereby declare that the refund of ITC claimed in the application does not
include ITC availed on goods or services used for making nil rated or fully
exempt supplies.
Signature
Name –
Designation/Status
138
âËÅÂ
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
DECLARATION (See rule 89)
I hereby declare that the Special Economic Zone unit /the Special
Economic Zone developer has not availed of the input tax credit of the tax paid by
the applicant, covered under this refund claim.
Signature
Name –
Designation Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly affirm and
certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any
other amount for the period fromto-, claimed in the refund application, the incidence of such
tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming
refund under rule 96 of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ral
Tax
Tax
State Tax/
UT Tax
CESS
Col. 20/21/22/23
Col. Col. Col.
17 18 19
UQC QTY
Rate
(%)
Amt.
Rate
(%)
Amt.
Rate
(%)
Amt.
Rate
(NA)
Amt.
Tax
Tax
1
2
3
4
(G/S)
5
6
7
24A 24B
8
9
10 11 12 13
14
15
16
17
18
19
20
21
Integrated Central
State
Tax/
UT Tax
Cess
22 23
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
For Outward Supplies:
As per GSTR- 1 (Table 5):
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
141
GSTIN/
Invoice details
Tax Period:
Central Tax
State Tax/UT
Tax
Cess
Integrated
Tax
UTN No. Date Value Goals, BESN Tascable UOC OTY Rate Ame Rate Ame Rate Arme Rate Am Credit Col. 18 Col. 19 CC Col. 2
1234567 234 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Exports without payment of Tax:
Invoice
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
143
Tax Period:
Statement 3:
Whether
tax on this
Shipping bill/ Bill
of export
invoice is
EGM
BRC/
Tax payment option
Integrated Tax paid on
provisional
basis
(Yes/No)
Details
FIRC
No. Date Value Services HSN UQC QTY Taxable Port No. Date Wiegrated Withouted Rate Amt. Ref 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 – in case of goods are mandatory;
BRC/FIRC details are mandatory- in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
144
Statement in case of Application under rule 89 sub rule 2 (d) and (e):
Refund by the supplier of SEZ/ Developer:
GSTR-1 Table 5
Statement 4:
GSTIN/
Invoice details
Goods/
Tax Period: …..
Integrated Central State Tax/
Tax
Tax
UT Tax
à ½Âà ¾±
Cess
Col. Col. Col. Col. Col. Col. Col.
16 17 18 19 20 21 22
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nt Received is mandatory)
GSTR 5- Table 6
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Tax Period: â⬦â⬦â⬦â⬦â⬦.
145
Invoice details
Integrated
Tax
Central
Tax
State Tax/
UT Tax
Cess
ARE
Col.
1
Col. Col. Col. Col. Col.
16 17 18 19 20
Date of
Receipt
Payment
Details
Goods/
No.
Date Value Services HSN UQCQTY
(G/S)
Taxable Rate
Value (%)
Rate
Amt.
Amt.
(%)
Rate
(%)
Amt.
Rate
(NA)
Amt.
No. Date
Ref No. Date
1
2
3
4
5 6 21A 21B
7
8
9
10 11 12 13 14 15
16 17 18
188
19 20
21C
21D
21E
21F 21G
Col. 1: GSTIN /UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4C 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: Eligibility of ITC as (inputs/capital goods/input services/none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
(* In case of Goods: ARE and Date of Receipt are mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
147
Statement 6:
Statement in case of Application filed under rule 89(2)(j)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
GSTIN/
UIN
Name
(in case
B2C)
Invoice details
No. Date Value Taxable
Order No:
Order Date:
Details of invoice covering transaction considered as intra-State/inter-State transaction
earlier
Transaction which were held inte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
any other person. This certificate is based on the
examination of the Books of Accounts, and other relevant records and Returns particulars maintained/
furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or
clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
FORM-GST-RFD-02
[See rules 90(2) & 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
:
Centre
Filed by
State/
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Union Territory:
Refund Appl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Proper Officer:
Designation:
Office Address:
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Sanction Order No:
FORM-GST-RFD-04
[See rule 91(2)]
To
(GSTIN)
(Name)
(Address)
Date:
Provisional Refund Order
Refund Application Reference No. (ARN)
Acknowledgement No.
Dated
.Dated
….
Sir/Madam,
152
With reference to your above mentioned application for refund, the following amount is sanctioned to
you on a provisional basis:
Date:
Place:
Sr.
Description
Central
No
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
Amount of refund
i.
claimed
10% of the amount
ii.
claimed as refund
(to be sanctioned
later)
Balance amount (i-ii)
iii.
Amount of refund
iv.
sanctioned
Bank Details
Bank Account No. as
V.
per application
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
vili.
MICR
ix.
Signature (DSC):
Name:
Designation:
Office Address:
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Payment Advice No: –
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
To
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
you,
adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
Sr no
Description
Central State
Tax
Tax
UT
Tax
Integrated
Cess
Tax
Amount of refund/interest* claimed
i.
ii.
Refund sanctioned on provisional basis
(Order No….date) (if applicable)
E:
iii.
Refund amount inadmissible >
iv.
V.
vi.
Gross amount to be paid (1-2-3)
Amount adjusted against outstanding
demand (if any) under the existing law
or under the Act.
Demand Order No. date, Act
Period
Net amount to be paid
*Strike out whichever is not applicable
& 1. I hereby sanction an amount of INR
section (5) of section 54) of the Act/under section 56 of the Act
@Strike out whichever is not applicable
to M/s
having GSTIN
under sub-
(a)
(a) and the amount is to be paid to the bank account specified by him in his application/
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above/
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
155
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d Sanctioned on Provisional
Basis (Order No…date)
Refund
amount inadmissible rejected
111.
>
Refund admissible (i-ii-iii)
iv.
Refund adjusted against outstanding
V.
demand (as per order no.) under existing
law or under this law. . Demand Order
No…… date……
Balance amount of refund
vi.
Integrated
Tax
Central State Tax
Tax
UT Tax
Cess
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted
against the outstanding demand under this Act / under the existing law. This application stands disposed
as per provisions under sub-section (…) of Section (…) of the Act.
OR
Nil
Part-B
Order for withholding the refund
With reference to your refund application as referred above and further furnishing of information/ filing
of documents against the amount of refund sanctioned to you has been withheld against following
reasons as per details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
Integrated Central State Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rue and correct to the best of my knowledge and
belief and nothing has been concealed therefrom.
Signature of Authorised
Signatory
Name
Designation/Status
Place
Date
DD/MM/YYYY
Signature of Authorised Signatory
(Name)
Designation/ Status
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution
and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
:
2. Name
:
3. Address
4.
Tax Period (Quarter)
From
To
5.
Amount of Refund Claim
:
Central Tax
State Tax
UT Tax
Amount
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
160
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
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 h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion 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
Reference No.:
To
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST ASMT-02
[See rule 98(2)]
Date:
162
GSTIN
-Name
(Address)
Application Reference No. (ARN).
Dated
Notice for Seeking Additional Information / Clarification / Documents for provisional
assessment
Please refer to your application referred to above. While examining your request for provisional
assessment, it has been found that the following information/documents are required for processing the
same:
>
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 r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r request for provisional assessment. Upon examination of
your application and the reply, the provisional assessment is allowed as under:
>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.
words) in the form of
(mode) and bond in the prescribed format by
(date).
(in
Please note that if the bond and security are not furnished within the stipulated date, the provisional
assessment order will be treated as null and void as if no such order has been issued.
Signature
Name
Designation
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST ASMT -05
[See rule 98(4)]
Furnishing of Security
1. GSTIN
2. Name
3. Order vide which security is prescribed
4. Details of the security furnished
Sr. No. Mode
1
2
Order No.
Reference no. /
Debit entry no. (for
cash payment)
Date
Amount
3
4
5
Order date
165
Name of Bank
6
Note ââ¬â Hard copy of the bank guarantee and bond shall be submitted on or before the due date
mentioned in the order.
5. Declara
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d the “Governorââ¬) in the sum of…… …..rupees to be paid to the President/ Governor for
which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our
respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these
presents; Dated this.
.day of..
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on
(name of goods/services or both-HSN:
supplied by the above
bounded obligor from time to time could not be made for want of full information with regard to the
value or rate of tax applicable thereto;
and whereas the obligor desires that the provisional assessment in accordance with the provisions of
Section 60 be made;
of
….
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
rupees endorsed in favour of the President/ Governor and whereas the
obligor has furnished such guarantee by depositing with the Commissioner the bank guar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
(1) Name and Address
(2) Name and Address
Date
Place
Witnesses
(1) Name and Address
(2) Name and Address
Accepted by me this.
…day of
Occupation
Occupation
Occupation
Occupation
(month).
…of
167
(year)
(Designation)
for and on behalf of the President of India./
Governor of.
(state)”.
Reference No.:
To
GSTIN –
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Name –
Address –
Application Reference No. (ARN)
Provisional Assessment order no. –
Form GST ASMT -06
[See rule 98(5)]
Date:
Date
Date –
168
Notice for seeking additional information / clarification / documents for final assessment
Please refer to your application and provisional assessment order referred to above. The following
information / documents are required for finalization
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
furnished for the purpose can be withdrawn after compliance with the
order by filing an application.
Signature
Name
Designation
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST ASMT -08
[See rule 98(6)]
Application for Withdrawal of Security
1. GSTIN
2. Name
3. Details vide which security furnished
4. Details of the security to be withdrawn
ARN
Date
170
Sr. No. Mode
Reference no. / Debit Date
entry no. (for cash
payment)
Amount
Name of Bank
5. Verification-
2
3
4
5
6
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 –
Reference No.:
ÃŽ¤ÃŽ¿
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST ASMT – 09
[See rule 98(7)]
Date
171
GSTIN
Name
Address
Application Reference No.
amounting to Rs.
dated
……..
Order for release of security or rejecting the application
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed 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
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST ASMT -11
[See rule 99(2)]
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any
Act
Tax
Reference No.
Date
Reply
Interest
Others
Total
173
7. 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 –
Reference No.:
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
To
GSTIN
Name
Address
Tax period –
ARN –
Form GST ASMT-12
[See rule 99(3)]
F.Y.-
Date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr. No. Tax Period
1
2
Act
3
Tax
4
Interest
5
Penalty
Others
Total
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 also informed that if you furnish the return within a period of 30 days from the date of
service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be
initiated against you after the aforesaid period to recover the outstanding dues.
Reference No:
To
Name
Address
Form GST ASMT – 14
[See rule 100(2)]
Date:
Signature
Name
Designation
section
Tax Period
F.Y.
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered under
of the Act, have/has failed to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
0(2)]
Date:
F.Y.-
Date –
SCN reference no. –
Assessment order under section 63
Preamble >
177
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 Act.
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-
on
Whereas, no reply was filed by you or your reply was duly considered during proceedings held
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)
Sr
No.
Tax
Period
Act
Tax
Interest
Penalty
(Amount in Rs.)
Others
Total
1
2
3
4
5
6
7
8
Total
Please note that int
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ils at Annexure)
Sr. No.
Tax
Period
Act
Tax
Interest,
Penalty
(Amount in Rs.)
Others
Total
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
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST ASMT ââ¬â 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
1. GSTIN /ID
2. Name
3. Details of the order
4. Tax Period, if any
Reference No.
5. Grounds for withdrawal
Date of issue of order
179
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
financial
year(s) â⬦â⬦â⬦â⬦â⬦â⬦. to â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦. in accordance with the provisions of section 65. I propose to conduct the
said audit at my office/at your place 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ary), Thursday 29th June, 2017
Form GST ADT-03
[See rule 102(1)]
Date:
183
Address
Tax period – F.Y.(s) –
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return/enquiry/investigation/…….. are going on;
And whereas it is felt necessary to get your books of account and records examined 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.
Form GST ADT – 04
[See rule 102(2)]
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Date:
Information of Findings upon Special Audit
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
184
has been examined by
Your books of account and records for the F.Y..
(chartered accountant/cost accountant) and this Audit Report is prepared on the basis of information
available / documents furnished
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
representative
12.
13.
>
Optional
ii. Mobile No.
iii. Email
Address
Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
Factory/Manufacturing
185
Wholesale Business
Retail Business
Warehouse/Deport
Bonded Warehouse
Service Provision
Office/Sale Office
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD)
Works Contract
B. Description (in brief)
(Provision for file attachment also)
Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or
services or both
(ii)
applicability
of
a
notification issued under the
provisions of the Act
(iii) determination of time and
value of supply of goods or
services or both
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
14.
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ughter/wife
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 is correct. I am making this application in
my capacity as
(designation) and that I am competent to make this application
and verify it.
Place
Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Remarks
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer / concerned officer
10
Designation of jurisdictional officer / concerned officer
11
12
13
14.
Email Address of jurisdictional officer / conc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d verify it.
Place
Date
(designation) and that I am competent to make this application
Signature
Name of Appellant/Authorised Signatory
Designation/ Status
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
188
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Advance Ruling No.
Sr. No.
Particulars
1
2
Date of communication of the advance ruling
3
4
5
GSTIN, if any / User id of the person who had sought advance
ruling
Legal Name of the person referred to in serial number 3.
Name and designation of jurisdictional officer / concerned
officer
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
Whether the jurisdictional officer / concerned officer wishes to
be heard in person?
6
7
8
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
189
Remarks
DD/MM/YYYY
Yes/No
In view of the foregoing, it is respectfully
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g the order appealed against –
7.
Date of communication of the order appealed against –
8.
Name of the authorised representative –
9.
Details of the case under dispute –
(ii)
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Brief issue of the case under dispute –
Description and classification of goods/ services in dispute-
(iii)
Period of dispute-
(iv)
Amount under dispute:
190
Description
Central
State/ UT tax
Integrated
Cess
tax
tax
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Market value of seized goods
Whether the appellant wishes to be heard in person – Yes/No
Statement of facts:-
(v)
10.
11.
12.
Grounds of appeal:-
13.
Prayer:-
14.
Particulars
of demand/
refund
Amount of demand created, admitted and disputed
Particulars
Central
tax
State/
UT tax
tax
a) Tax/Cess
Integrated Cess
Total amount
Amount
of
demand
admitted
(B)
b) Interest
, hereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my knowle
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
Order no.
Date-
4.
Designation and address of the officer passing the order appealed against-
5.
Date of communication of the order appealed against-
6.
Details of the case under dispute-
Brief issue of
the case under dispute-
(ii)
Description
and classification of goods/ services in dispute-
(iii)
Period of
dispute-
(iv)
Amount under dispute-
Description
Central tax State/ UT tax
Integrated
Cess
tax
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7.
Statement of facts-
8.
Grounds of appeal-
9.
Prayer-
10.
Amount of demand in dispute, if any –
Particulars of
demand/refund,
if any
Particulars
tax
tax
Central State/UT Integrated Cess
tax
Total amount
Amount
of
demand
created,
a) Tax/ Cess
total
b) Interest
a) Tax/Cess
b) Interest
Amount
under
c) Penalty
dispute
(B)
d) Fees
e) Other
Signature>
Name of the Applicant Officer:
Designation:
Jurisdiction:
195
total
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST APL – 04
[See rules 113(1) & 115]
196
Summ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
thority 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)
rief issue of the case under dispute
197
escription and classification of goods/ services in dispute
(iii
eriod of dispute
(iv)
Amount under dispute:
Description
Central tax State/ UT tax
Integrated
tax
Cess
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v)
Market value of seized goods
9.
Whether the appellant wishes to be heard in person?
10.
Statement of facts
11.
Grounds of appeal
12.
Prayer
13.
Details of demand created, disputed and admitted
Particulars of
Particulars
Central State/UT Integrated Cess
demand
tax
tax
tax
Total
amount
,
if any
(A)
c) Penalty
d) Fees
total
total
>
(B)
d) Fees
e) Other
charges
a) Tax/ Cess
total
>
total
b) Interest
Amount
admitted
(C)
c) Penalty
d) Fees
e) Other
charges
14.
Details of payment of admitted amount and pre-deposit:
(a) Details of amount payable :
Par
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ii)
Period of dispute-
(iv)
Amount under dispute
Central tax
State/UT tax
Integrated tax
Cess
a) Tax
b) Interest
c) Penalty
d) Fees
e) Other charges (specify)
(v)
Market value of seized goods-
11
12
13
14
State or Union Territory and the Commissionerate (Centre) in which the order or decision
was passed (Jurisdiction details)-
Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the
appellant or the Commissioner of State/Central tax/UT tax, as the case may be-
Whether the decision or order appealed against involves any question relating to place of
supply –
Yes
No
In case of cross-objections filed by a person other than the Commissioner of State/UT
tax/Central tax
Name of the Adjudicating Authority-
(i)
(ii)
Order Number and date of Order-
(iii)
GSTIN/UIN/Temporary ID-
(iv)
Amount involved:
Head
Tax
Interest
Integrated
tax
Central tax
State/UT tax
Cess
Penalty
Refund
Total
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Details of payment
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Name:
Designation
Jurisdiction
State Center –
Name of the State:
2.
GSTIN/Temporary ID /UIN-
3.
Appellate Order no.
Date-
4.
5.
Designation and Address of the Appellate Authority passing the order appealed against-
Date of communication of the order appealed against-
6.
Details of the case under dispute:
the case under dispute-
202
Brief issue of
(ii)
Description and
classification of goods/ services in dispute-
(iii)
Period of
dispute-
(iv)
Amount under
dispute:
Description
Central tax
State/ UT tax
Integrated
Cess
tax
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7.
Statement of facts-
8.
Grounds of appeal-
9.
Prayer-
10.
Amount demanded, disputed and admitted:
Particulars
Particulars
Centra
of demand,
1 tax
State/
UT
Integ Cess
rated
Total amount
if any
tax
tax
Amount of
demand
created, if
a) Tax/ Cess
b) Interest
any
c) Penalty
Place:
Date:
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
(A)
d) Fees
e) Other
charges
a) Tax/Cess
b) Interest
Amount
c) Pen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place:
Date:
Name:
Designation/Status:
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
206
1.
GSTIN
2.
Legal name of the registered person-
3.
Trade Name, if any –
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/Stock Statement
207
4.
Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
(a)
Sl. no.
1
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
under existing
law (Central
Excise and
Service Tax)
2
Tax period to which the
last return filed under
the existing law
pertains
3
Date of filing
of the return
specifie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tails of capitals goods for which unavailed credit has not been carried forward under existing law (section 140 (2)).
Amount of unavailed cenvat credit in respect of capital goods carried forward to
(a)
Sr.
no
Invoice / Invoice /
Document
document
no.
Date
Supplier's
registration no.
under existing
law
Recipients'
registration no.
under existing
law
electronic credit ledger as central tax
Details of capital goods
on which credit has
been partially availed
Value
Duties and
taxes paid
Total eligible
cenvat credit
under existing
law
SAD
Total cenvat
credit availed
under existing
law
Total cenvat credit
unavailed under
existing law
(admissible as ITC
of central tax) (9-
10)
1
2
âËÅ Yoral
3
ED/
CVD
5
6
7
8
10
11
(b)
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
209
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Sr.
Invoice /
Invoice / Supplier's
no
Document
no.
do
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
available (Applicable only for person other than manufacturer or service provider) – Credit i
10
terms of Rule 117 (4)
Inputs
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
210
(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):
supplier
Name of the Invoice
number
Invoice date Description
Quantity
UQC
Value
Eligible
duties and
taxes
VAT/[ET]
Date on which
entered in
recipients
books of
account
1
2
3
4
5
6
7
8
9
10
(c)
Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as SGST/UTGST under sections
140(3), 140(4)(b) and 140(6)
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
Total input tax
credit claimed under
earlier law
Total input tax credit
related to exempt sales not
claimed under earlier law
Total Input tax credit
admissible as
SGST/UTGST
1
2
3
4
Inputs
Inputs contained in semi-finished an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nsferred
No.
Date
6
7
8
9
9.
a.
Total
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
Sr.
Challan
Challan
Type of goods
Details of goods with job- worker
No.
No.
date
(inputs/ semi-finished/
finished)
HSN
Description
Unit
Quantity
Value
1
2
GSTIN of Job Worker, if available
Total
3
4
5
6
7
8
9
b.
10.
a.
b.
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
212
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No. Challan
Challan
No.
Date
1
2
3
GSTIN of Manufacturer
Total
Type of goods
(inputs/semi-finished/
finished)
Details of goods with job- worker
HSN
Description
Unit
Quantity
Value
4
5
6
7
8
9
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
GSTIN of Principal
No.
Description
1
2
3
Details of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
at 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
Jharkhand Gazette (Extraordinary), Thursday 29th June, 2017
215
Form GST TRAN – 2
[See Rule 117(4)]
1.
GSTIN-
2.
Name of Taxable person –
3.
Tax Period: month……. year….
4.
Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic
Credit ledger.
Opening stock for the tax period
Outward supply made
Closing balance
HSN (at 6 digit
level)
Unit
Qty.
Qty
Value
Central Integrated ITC
Tax
Tax allowed
Qty
5.
2
3
4
5
6
7
8
9
Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)
Opening stock for the tax period
Outward supply made
Closing balance
ITC
allowed
HSN (at 6 digit
level)
Unit
Qty.
Qty
Value
State
Tax
Integr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
