The Maharashtra Goods and Services Tax (Second Amendment) Rules, 2017.
MGST-1017/C.R.100 (2)/Taxation-1. Dated:- 29-6-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya
Mumbai 400 032, dated the 29th June 2017.
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R. 100 (2)/Taxation-1.- In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Maharashtra Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of
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d for twenty thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the 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
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the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient.
Illustration : A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he 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
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upplier, be determined in the manner provided hereinafter. (2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the 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 conver
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a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross 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 si
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of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as 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 C
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to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the 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,
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ax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both. 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 good
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d person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section
(2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount 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 h
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cepting deposits or extending loans or advances that chooses not to Chapter V comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of section
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(d);
(d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during 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
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dit note, as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be 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 mon
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for the month in which such credit note and invoice was issued.
40. Manner of claiming credit in special circumstances.- (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of 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-sec
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made by the registered person becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case 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
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ilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes 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
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e invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value 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 turno
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or input services used partly for the purposes other than business and partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(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
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es of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be 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 led
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rate of five percentage points for every quarter or part thereof shall be added to the aggregate value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of '
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d 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 de
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o 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 shall be in
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ale value of such security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and addres
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f delivery where the same is different from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the State Government may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggre
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lies.
47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of t
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ax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into 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 bei
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entral 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) 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 a
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and Services Tax Identification Number of the supplier if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods 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 debi
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r, as the case may be, bill of supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative. (2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided 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 invo
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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 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 inf
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t of service but containing other information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Commissioner, 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, i
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ified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56.Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned i
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in an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the 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 docume
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ters, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and 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 account
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services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of 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 handle
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or access and any other information which is required for such access along with a sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number 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
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outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with 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
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Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall 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 le
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art C of FORM GSTR-2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and 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 perso
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ns of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details 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
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person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. 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 a
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RM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made 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 basi
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e following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also 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
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nd made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before 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
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nvoice more than once.- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where 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
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x period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recip
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declared that –
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be avail
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nished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy
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s shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique 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 Facilitat
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ing his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the 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
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e (b) of sub-section
(1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from 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 serv
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sh monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the 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
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re any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(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
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bility register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person 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.
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ant gives an undertaking to the proper officer that he shall not file an appeal.
87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT- 06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-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
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hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be 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
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fund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the 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
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y claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised 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 appli
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ertificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the 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 develo
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al assessment;
(j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of 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:
Provide
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refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or 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 pa
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le (4).
90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in 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
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hundred and fifty lakh rupees.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to 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
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sfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue
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an order made in FORM GST PMT-03.
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant 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 i
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are satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export 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 s
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0) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST 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 passi
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man, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 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 Ce
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lfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(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 ensur
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cally in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing 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 G
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nder sub-rule (4) after issue of the order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of the receipt of the application under sub-rule (6).
99. Scrutiny of 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 othe
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, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under subsection (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice 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 te
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.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. (2) On conclusion of the special audit, the registered person 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 rup
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he common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such 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.
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of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
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 Tribuna
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tted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as 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.
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een admitted; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate 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
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igh Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under 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
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Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i);
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or subsection (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
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ubmit a declaration electronically in FORM GST TRAN-1 furnishing the amount of Value Added Tax that has been paid before the appointed day, on such supplies to which this provision is applicable and the amount of Tax Credit admissible thereon, which is to be carried forward.”
Explanation- The amount of tax credit admissible shall be the amount calculated under subclause (ii) of clause (b) of sub-section (3B) of section 42 of the Maharashtra Value Added Tax Act, 2002.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 1
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Government as may be nominated by it . (2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The
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l Member if he has attained the age of sixty-two years.
125. Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.
126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the
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amine the accuracy and adequacy of the evidence provided in the application to determine whether there is primafacie evidence to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to
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eral of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in 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 disclosu
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hing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
133. Order of the Authority.- (1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on
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135. Compliance by the registered person.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.
136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” m
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to amend the Maharashtra Goods and
Services Tax Rules, 2017, namely
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Second
Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Maharashtra 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,ââ¬â⬢
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of
consideration in money and any such further amount in money as is equivalent to the
consideration not in money, if such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the value
of supply of goo
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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.ââ¬âThe 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, shallââ¬â
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services
of like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the value as determined by
the
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cipient.
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.ââ¬âWhere the value of a
supply of goods or services or both is not determinable by any of the preceding rules of this
Chapter,
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of value in respect of certain supplies.- (1) Notwithstanding anything
contained in the provisions of this Chapter, the value in respect of supplies specified below
shall, at the option of the supplier, be determined in the manner provided hereinafter.
3
(2) The value of supply of services in relation to the purchase or sale of foreign currency,
including money changing, shall be determined by the supplier of services in the following
manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal
to the difference in the buying rate or the selling rate, as the case may be, and the
Reserve Bank of India reference rate for that currency at that time, multiplied by the
total units of currency:
Provided that in case where the Reserve Bank of India reference rate for
a currency is not available, the value shall be one per cent. of the gross amount of
Indian Rupees provided or received by the person changing the money:
Provided further that in case
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en lakh
rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the
gross amount of currency exchanged for an amount exceeding ten lakh
rupees, subject to a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air
provided by an air travel agent shall be deemed to be an amount calculated at the rate of five
à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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
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supply is provided by a person dealing in buying and selling of second
hand goods i.e., used goods as such or after such minor processing which does not change the
nature of the goods and where no input tax credit has been availed on the purchase of such
goods, the value of supply shall be the difference between the selling price and the purchase
price and where the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who
is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the
purchase price of such goods by the defaulting borrower reduced by five percentage points
for every quarter or part thereof, between the date of purchase and the date of disposal by the
person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
which is redeemable against a supply of goods or services or both shall be equal to the
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y indicated in the invoice issued by the pure agent to the recipient of service;
and
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
ø
(iii) the supplies procured by the pure agent from the third party as a pure agent of the
recipient of supply are in addition to the services he supplies on his own account.
Explanation.- For the purposes of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure
agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so
procured or supplie
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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 = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
CGST, SGST or UTGST) ÃÆ· (100+ sum of tax rates, as applicable, in %)
Explanation.- For the purposes of the provisions of this Chapter, the expressions-
(a) ââ¬Åopen market valueâ⬠of a supply of goods or services or both means the full value in
money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess
payable by a pe
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hapter V
Input Tax Credit
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,-
(2)
(3)
(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 Input Service Distributor in accordance with the provisions
of sub-rule (1) of rule 54.
Input tax credit shall be availed by
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ch 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 limit specified in sub-section (4) of section 16 shall not apply to a claim for re-
availing of any credit, in accordance with t
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n 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.
à ¥Â
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)
(c)
(d)
the input tax credit
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king exempt supply, or are otherwise not registered for
any reason, shall be the amount, “C1”, to be calculated by applying the
following formula –
Câââ¬Å¡Â = (tiÃÆ·T) ÃÆââ¬â C
where,
“C” is the amount of credit to be distributed,
“ti” is the turnover, as referred to in section 20, of person R1 during the relevant
period, and
à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®,
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
“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 recipi
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istributor credit note, as
prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an
Input Service Distributor by the supplier shall be distributed in the manner and subject
to the conditions specified in clauses (a) to (f) and the amount attributable to any
recipient shall be calculated in the manner provided in clause (d) and such credit shall
be distributed in the month in which the debit note is included in the return in FORM
GSTR-6;
(j) any input tax credit required to be 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
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ubject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service
Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor
invoice to the recipient entitled to such credit and include the Input Service Distributor credit
note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month
in which such credit note and invoice was issued.
40.
Manner of claiming credit in special circumstances.- (1) The input tax credit
claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held
in stock or inputs contained in semi-finished or finished goods held in stock, or the credit
claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said
sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section
(1) of section 18, shall be claimed after redu
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date of the grant of registration,
in the case of a claim under clause (b) of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from which he becomes
liable to pay tax under section 9, in the case of a claim under clause (c) of sub-
section (1) of section 18;
(iv) on the day immediately preceding the date from which the supplies
made by the registered person becomes taxable, in the case of a claim under
clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a
practicing chartered accountant or a cost accountant if the aggregate value of the claim
on account of central tax, State tax, Union territory tax and integrated tax exceeds two
lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d)
of sub-section (1) of section 18 shall be verified with the corresponding details
furnished by the corresponding supplier in FORM GSTR-1 or as the
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eason, furnish the details of sale,
merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02,
electronically on the common portal along with a request for transfer of unutilized input tax
credit lying in his electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of
the value of assets of the new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease
or transfer of business has been done with a specific provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the transferor
and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be
credited to his electronic credit ledger.
(4) The inputs and capital goods so t
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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 'T', in respect of inputs and input services on which
credit is not available under sub-section (5) of section 17, be denoted as ââ¬Â¨T3';
(e) the amount of input tax credit credited to the electronic credit ledger of registered
person, be denoted as 'Câââ¬Å¡Â' and calculated as-
C1=T- (T1+T2+T3);
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥§
(f) the amount of input tax credit attributable to inputs and input services intended to
be used exclusively for effecting supplies other than exempted but including ze
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of
'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate
value of exempt supplies and the total turnover shall exclude the amount of any duty
or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and
entry 51 and 54 of List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and
input services are used partly for business and partly for non-business purposes, be
denoted as 'D2', and shall be equal to five per cent. of C2; and
(k) the remainder of the common credit shall be the eligible input tax credit attributed
to the purposes of business and for effecting supplies other than exempted supplies but
including zero rated supplies and shall be denoted as ââ¬Â¨C3', where,-
C3=C2- (D1+D2);
(1) the amount ââ¬Â¨C3' shall be computed separately for input tax credit of central tax,
State tax, Union territory tax and integrated tax;
(m) the amount e
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alculated 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-section (1) of section 50 for the period starting from the first day of April of
the succeeding financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨Dâââ¬Å¡Â' and
'D2' exceeds the aggregate of
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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 capital goods earlier covered under clause (a) is subsequently
covered under this clause, the value of 'A' shall be arrived at by reducing the input tax
at the rate of five percentage points for every quarter or part thereof and the amount 'A'
shall be credited to the
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ts for every quarter or part thereof shall be added to the aggregate
value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods
during their useful life, be denoted as 'Tm' and calculated as-
Tm= TeÃÆ·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-
where,
Te= (EÃÆ·F) x Tr
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said
tax period or the aforesaid information is not available, the value of 'E/F' shall be
calculated by taking values of ââ¬Â¨E' and 'F' of the last tax
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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.
à ¥§à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®,
Illustration:
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©Ã
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n 18 and in
FORM GSTR-10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing
chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to
capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1)
and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount determined shall form part of the output tax
liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job
worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker
under the cover of a challan issued by the principal, including where such
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defined in
the Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in sub-section (3) of
section 17-
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥«
(a) the value of land and building shall be taken as the same as adopted for the purpose
of paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale value of such
security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by
the registered person containing the following particulars, namely,-
(a)
(b)
(c)
(d)
(e)
(f)
name, address and Goods and Services
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monised System of Nomenclature code for goods or services;
(g)
(h)
description of goods or services;
(i)
quantity in case of goods and unit or Unique Quantity Code thereof;
(j)
total value of supply of goods or services or both;
(k)
taxable value of the supply of goods or services or both taking into account
discount or abatement, if any;
(1)
(m)
(n)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
place of supply along with the name of the State, 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:
à ¥§à ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤Â
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a month for supplies covered under sub-section (4) of section 9, the
aggregate value of such supplies exceeds rupees five thousand in a day from any or all
the suppliers:
Provided also that in the case of the export of goods or services, the invoice
shall carry an endorsement ââ¬ÅSUPPLY MEANT FOR EXPORT ON PAYMENT OF
INTEGRATED TAXâ⬠or ââ¬ÅSUPPLY MEANT FOR EXPORT UNDER BOND OR
LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”,
as the case may be, and shall, in lieu of the details specified in clause (e), contain the
following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:
Provided also that a registered person may not issue a tax invoice in accordance with
the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions,
namely,-
(a)
the recipient is not a registered person; and
(b)
the recipient does not require such invoice, and
shall issue a consolida
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¤Å¸Ã Â¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥Â
25, may issue the invoice before or at the time such supplier records the same in his books of
account or before the expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of
supply of goods, in the following manner, namely,-
(a)
the original copy being marked as ORIGINAL FOR RECIPIENT;
(b)
(c)
the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and
the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
The invoice shall be prepared in duplicate, in the case of the supply of services, in the
following manner, namely,-
(2)
(a)
(b)
(3)
the original copy be
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)
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 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 receipt voucher referred to in clause (d) of sub-section (3) of
section 31 shall contain the following particulars, namely,-
(a)
name, address and Goods and Services Tax Identification Number of the
supplier;
à ¥§à ¥®
(b)
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤Â
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e trade or commerce;
whether the tax is payable on reverse charge basis; and
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 Tax Identification Number of the
supplier;
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;
date of its issue;
name, address and Goods and Services Tax Ident
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epresentative.
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;
date of its issue;
name, address and Goods and Services Tax Identification Number of the
recipient;
description of goods or services;
(c)
(d)
(e)
(f)
amount paid;
(g)
(h)
(i)
(j)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax payable in respect of taxable goods or services (central tax,
State tax, integrated tax, Union territory tax or cess);
place of supply along with the name of State and
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d, 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;
à ¥¨à ¥¦
(i)
(2)
(j)
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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
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
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stributor invoice or, as the case may
be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain
the following details:-
(a) name, address and Goods and Services Tax Identification Number of the Input
Service Distributor;
(b)
a consecutive serial number not exceeding sixteen characters, in one or
multiple 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)
(e)
name, address and Goods and Services Tax Identification Number of the
recipient to whom the credit is distributed;
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 ta
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d under rule 46.
(3) Where the supplier of taxable service is a goods transport agency supplying services
in relation to transportation of goods by road in a goods carriage, the said supplier shall issue
a tax invoice or any other document in lieu thereof, by whatever name called, containing the
gross weight of the consignment, name of the consigner and the consignee, registration
number of goods carriage in which the goods are transported, details of goods transported,
details of place of origin and destination, Goods and Services Tax Identification Number of
the person liable for paying tax whether as consigner, consignee or goods transport agency,
and also containing other information as mentioned 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 conta
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iii)
name, address and Goods and Services Tax Identification Number or Unique
Identity Number of the consignee, if registered;
(iv)
Harmonised System of Nomenclature code and description of goods;
(v)
(vi)
(vii)
quantity (provisional, where the exact quantity being supplied is not known);
taxable value;
tax rate and tax amount ââ¬â central tax, State tax, integrated tax, Union territory
tax or cess, where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter-State movement; and
(ix)
signature.
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the
following manner, namely:-
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b)
the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
à ¥¨à ¥¨
(c)
(3)
(4)
(5)
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà Â
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nding
delivery challan along with a duly certified copy of the invoice; and
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 on reverse charge along with the relevant documents, including invoices, bills
of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and
refund vouchers.
(2) Every registered person, other than a person paying tax under section 10, shall maintain
the accounts of stock in respect of goods received and supplied by him, and such accounts
shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed,
written off or disposed of by way of gift or
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à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥Â/ à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®,
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥¨à ¥©
(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) Every registered person shall keep the books of account at the principal place of business
and books of account relating to additional place of business
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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 the waste and by products thereof.
(13) Every registered person supplying services shall maintain the accounts showing
quantitative details of goods used in the
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and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form
and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all the invoices, bills of
supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward
supply and outward supply shall be preserved for the period as provided in section 36 and
shall, where such accounts and documents are maintained manually, be kept at every related
place of business mentioned in the certificate of 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
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s 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
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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 Commiss
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ods 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 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
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registered persons (recipients) in Part A of FORM GSTR-
2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due
date of filing of FORM GSTR-1.
(4) The details of inward supplies added, corrected or deleted by the recipient in his
FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39
shall be made available to the supplier electronically in FORM GSTR-1A through the
common portal and such supplier may either accept or reject the modifications made by the
recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the
extent of modifications accepted by him.
60. Form and manner of furnishing details of inward supplies.- (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
con
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evel in FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his return in
FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of
FORM GSTR 2A electronically through the common portal and the said recipient may
include the same in FORM GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor in his return in
FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of
FORM GSTR 2A electronically through the common portal and the said recipient may
include the same in FORM GSTR-2.
(6)
The details of tax deducted at source furnished by the deductor under sub-section (3)
of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM
GSTR-2A electronically through the common portal and the said deductee may include the
same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under
section 52 in FORM GSTR-
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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 section 39 in FORM GSTR-3 electronically through the
common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis
of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other
liabilities of preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the
provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other
amount payable under the Act or the provisions of this Chapter by debiting the electronic cash
ledger or electronic credit ledger and include the details in Part B of the retur
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y 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 Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall include the –
(a) invoice wise inter-State and intra-State inward supplies received from registered
and un-registered persons; and
(b) consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 from the beginning of a
financial year shall, where required, furnish the details of outward and inward supplies and
à ¥¨à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯,
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ing 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 within twenty days after the end of a tax period or within seven days after the
last day of the validity period of registration, whichever is earlier.
64. Form and manner of submission of return by persons providing online information
and database access or retrieval services.- Every registered person providing online
information and data base access or ret
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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).
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥¨à ¥¯
67. Form and manner of submission of statement of supplies through an e-commerce
opera
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41, shall be matched under section 42 after the due date for furnishing the return in FORM
GSTR-3-
(a)
Goods and Services Tax Identification Number of the supplier;
(b)
Goods and Services Tax Identification Number of the recipient;
(c)
invoice or debit note number;
(d)
invoice or debit note date; and
(e)
tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section
37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching
relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by
order, extend the date of matching relating to claim of input tax credit to such date as may be
specified therein.
Explanation. For the purposes of this rule, it is hereby declared that ââ¬â
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-
2 that were accepted by the recipient on the basis of FORM GSTR-2A w
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à ¥§à ¥¯à ¥©à ¥¯
(2) The claim of input tax credit in respect of any tax period which had been communicated
as mismatched but is found to be matched after rectification by the supplier or recipient shall
be finally accepted and made available electronically to the person making such claim in
FORM GST MIS-1 through the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and
reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit
in respect of any tax period, specified in sub-section (3) of section 42 and the details of output
tax liable to be added under sub-section (5) of the said section on account of continuation of
such discrepancy, shall be made available to the recipient making such claim electronically in
FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the
common portal on or before the last date of the month in which the matching has been carried
out.
(2) A supplie
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(ii) Rectification by the recipient means deleting or correcting the details of an inward
supply so as to match the details of corresponding outward supply declared by the supplier.
72. Claim of input tax credit on the same invoice more than once.- Duplication of
claims of input tax credit in the details of inward supplies shall be communicated to the
registered person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details
relating to the claim of reduction in output tax liability shall be matched under section 43
after the due date for furnishing the return in FORM GSTR-3, namely:-
Goods and Services Tax Identification Number of the supplier;
(a)
(b)
Goods and Services Tax Identification Number of the recipient;
(c)
credit note number;
(d)
credit note date; and
(e)
tax amount:
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤Ã
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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.
à ¥©à ¥§
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 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
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e 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.
à ¥©à ¥¨
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®,
Explanation. For the purposes of this rule, it is hereby declared that –
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(i) rectification by a suppli
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interest or the taxable person may claim refund of the amount under section
54.
78. Matching of details furnished by the e-Commerce operator with the details
furnished by the supplier.- 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 suppl
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à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥©à ¥©
in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy
are made available and such addition to the output tax liability and interest payable thereon
shall be made available to the supplier electronically on the common portal in FORM GST
MIS-3.
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
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sued 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
refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services
or both as may be required by the proper officer in FORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner.-(1) An application in
FORM GST PCT-01 may be made electronically through the common portal either directly
or through a Facilitation Centre notified by the Commissioner for enrolment as goods and
services tax practitioner by any person who,
(i)
is a citizen of India;
(ii)
is a person of sound mind;
(iii)
is not adjudicated as in
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(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 of Company
Secretaries of India.
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 a
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o
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)
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥©à ¥«
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
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nward supplies;
(b)
furnish monthly, quarterly, annual or final return;
(c)
make deposit for credit into the electronic cash ledger;
(d)
file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for
amendment or cancellation of registration has been submitted by the goods and services tax
practitioner authorised by the registered person, a confirmation shall be sought from the
registered person and the application submitted by the said practitioner shall be made available
to the registered person on the common portal and such application shall not be proceeded
with further until the 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)
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) No person shall be eligible to attend
before any authority as a goods and services tax practitioner in connection with any
proceedings under the Act on behalf of any registered or un-registered person unless he has
been enrolled under rule 83.
(2)
A goods and services tax practitioner attending on behalf of a registered or an un-
registered person in any proceedings under the Act before any authority shall produce before
such authority, if required, a copy of the authorisation given by such person in FORM GST
PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (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)
(3)
The electronic liability register of the person shall be debited by-
(a)
the amount payable towards tax, in
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other amount under the Act shall be paid
by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability
register shall be credited accordingly.
(5)
Any amount of demand debited in the electronic liability register shall stand reduced
to the extent of relief given by the appellate authority or Appellate Tribunal or court and the
electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥©à ¥Â
specified in t
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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 or if the claimant gives an undertaking to the
proper officer that he shall not file an appeal.
87.
Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of
section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax,
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¥Â§Ã ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case
of an Over the Counter payment shall not apply to deposit to be made by –
(a)
Government Departments or any other deposit to be made by persons as may
be notified by the Commissioner in this behalf;
(b)
Proper officer or any other officer authorised to recover outstanding dues from
any person, whether registered or not, including recovery made through attachment or
sale of movable or immovable properties;
(c)
Proper officer or any other officer authorised for the 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 com
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Challan Identification Number shall be generated by the collecting
bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said
amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit
has been made and the common portal shall make available a receipt to this effect.
(8)
Where the bank account of the person concerned, or the person making the deposit on
his behalf, is debited but no Challan Identification Number is generated or generated but not
communicated to the common portal, the said person may represent electronically in FORM
GST PMT-07 through the common portal to the bank or electronic gateway through which
the deposit was initiated.
(9) Any amount deducted under section 51 or collected under section 52 and claimed in
FORM GSTR-02 by the registered taxable person from whom the said amount was deducted
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤°
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r, 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.
(2) The unique identification number relating to discharge of any liability shall be
indicated in the corresponding entry in the electronic liability register.
(3)
A unique identification number shall be generated at the common portal for each credit
in the electronic liability register for reasons other than those covered under sub-rule (2).
Chapter X
Refund
89.
Application for refund of tax, inter
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¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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 required to be furnished by him.
(2) T
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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 refund is on account of supply
of goods or servic
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an nil-rated or fully exempt supplies;
(i)
the reference number of the final assessment order and a copy of the said order
in a case where the refund arises on account of the finalisation of provisional
assessment;
(j) a statement showing the details of transactions considered as intra-State supply
but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess
payment of tax;
(1) 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 t
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ces or both without payment of tax
under bond or letter of undertaking in accordance with the provisions of sub-section (3) of
section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input
tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply
of services) x Net ITCÃÆ·Adjusted Total Turnover
à ¥ªà ¥¨
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Where,-
(5)
(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 su
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ring 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 payable on such inverted rated supply of
goods
Explanation.- For the purposes of this sub rule, the expressions ââ¬ÅNet ITCâ⬠and ââ¬ÅAdjusted Total
turnoverâ⬠shall have the same meanings as assigned to them in sub-rule (4).
90.
Acknowledgement.- (1) Where the application relates to a claim for refund from the
electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available
to the applicant through the common portal electronically, clearly indicating the date of filing
of the claim for refund and the time period specified in sub-section (7) of section 54 shall be
counted from such date of filing.
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©Ã ¥¯
à ¥ªà ¥©
(3) Where any deficiencies are noticed, the proper officer shall communicate the
deficiencies to the applicant in FORM GST RFD-03 through the common portal
electronically, requiring him to file a fresh refund application after rectification of such
deficiencies.
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the
Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been
communicated under this rule along with the deficiencies communicated under sub-rule (3).
91. Grant of provisional refund.-(1) The provisional refund in accordance with the
provisions of sub-section (6) of section 54 shall be granted subject to the condition that the
person claiming refund has, during any period of five years immediately preceding the tax
period to which the claim for refund relates, not been prosecuted for any offence under the
Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty
lakh rupees.
(2) T
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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 is liable to be withheld under the provisions of sub-section (10) or, as the case may be,
sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07
informing him the reasons for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writin
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that no application for refund shall be rejected without giving the applicant
an opportunity of being heard.
(4)
Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an
order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the
amount of refund and the same shall be electronically credited to any of the bank accounts of
the applicant mentioned in his registration particulars and as specified in the application for
refund.
(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make
an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount
of refund to be credited to the Consumer Welfare Fund.
93.
Credit of the amount of rejected refund claim.- (1) Where any deficiencies have
been communicated
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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.
(3) The refund of tax paid by the applicant shall be available if-
(4)
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à Â
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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 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
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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.
à ¥ªà ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(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
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a Standing Committee with a Chairman, a
Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the
Committee shall make recommendations for proper utilisation of the money credited to the
Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three
years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any
other law for the time being in force, including village or mandal or samiti level co-operatives
of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as
defined in the Industrial Disputes Act, 1947 (14 of 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
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¥¯à ¥©à ¥¯
à ¥ªà ¥Â
to require any applicant to produce before it, or before a duly authorised Officer
of the Government such books, accounts, documents, instruments, or commodities in
custody and control of the applicant, as may be necessary for proper evaluation of the
application;
(b) to require any applicant to allow entry and inspection of any premises, from
which activities claimed to be for the welfare of consumers are stated to be carried on,
to a duly authorised officer of the Central Government or, as the case may be, State
Government;
(c)
to get the accounts of the applicants audited, for ensuring proper utilisation of
the grant;
(d)
to require any applicant, in case of any default, or suppression of material
information on his part, to refund in lump-sum, the sanctioned grant to the Committee,
and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions
of the Act;
(f)
to require any applicant, or
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ering the projects or proposals for the purpose of incurring expenditure from the
Consumer Welfare Fund.
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.- (1) Every registered person requesting for payment of tax on a
provisional basis in accordance with the provisions of sub-section (1) of section 60 shall
furnish an application along with the documents in support of his request, electronically in
FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre
notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in
FORM GST ASMT-02 requiring the registered person to furnish additional information or
à ¥ªà ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§Ã
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egrated 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 “amountâ⬠shall include the amount
of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the
transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information
and records required for finalization of assessment under sub-section (3) of section 60 and
shall issue a final assessment order, specifying the amount payable by the registered person
or the amount refundable, if any, in FORM GST ASMT-07.
(6) The applicant may file an application in FORM GST ASMT- 08 for the release of the
security furnished under sub-rule (4) after issue of the order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring
that the applicant has paid the amount specified in sub-r
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h discrepancy and
inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to
the proper officer.
(3) Where the explanation furnished by the registered person or the information submitted
under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly
in FORM GST ASMT-12.
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89
100. Assessment in certain cases. (1) The order of assessment made under sub-section (1)
of section 62 shall be issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions
of section 63 in FORM GST ASMT-14 containing the grounds on which the
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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 inform the registered person of the discrepancies noticed, if any,
as observed in the audit and the said person may file his reply and the proper officer shall
finalise the findings of the audit after due consideration of the reply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings
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ing
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 of
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ies 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.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Chapter ââ¬â XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under
sub-secti
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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 notified by
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à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Provided that where the certified copy of the decision or order is submitted within
seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal
shall be the date of the issue of the provisional acknowledgement and where the said copy is
submitted after seven days, the date of filing of the appeal shall be the date of the submission
of such copy.
Explanation.ââ¬â 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, subje
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uthority or, as
the case may be, the Appellate Authority except in the following circumstances, namely:-
(a) where the adjudicating authority or, as the case may be, the Appellate
Authority has refused to admit evidence which ought to have been admitted;
or
(b) where the appellant was prevented by sufficient cause from producing the
evidence which he was called upon to produce by the adjudicating authority
or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before
the adjudicating authority or, as the case may be, the Appellate Authority any
evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate
Authority has made the order appealed against without giving sufficient
opportunity to the appellant to adduce evidence relevant to any ground of
appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or
the Appe
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Appellate Tribunal to direct the production of any document, or the examination of
any witness, to enable it to dispose of the appeal.
113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority
shall, along with its order under sub-section (11) of section 107, issue a summary of the order
in FORM GST APL-04 clearly indicating the final amount of demand confirmed.
(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly
indicating the final amount of demand confirmed by the Appellate Tribunal.
114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of
section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08
shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in
FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High
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ided that the Commissioner may, on the recommendations of the Council, extend the
period of ninety days by a further period not exceeding ninety days.
Provided that in the case of a claim under sub-section (1) of section 140, the application
shall specify separatelyââ¬â⬢
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A
and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the
applicant; and
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à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(ii) the serial number and value of declarations in Forms C or F and certificates in
Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registratio
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e invoice
by the supplier or any document on the basis of which credit of input tax was
admissible under the existing law;
(ii)
(iii)
(iv)
the description and value of the goods or services;
the quantity in case of goods and the unit or unit quantity code thereof;
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 of the applicant maintained in FORM GST PMT-2 on
the common portal.
118. Declaration to be made under clause (c) of sub-section (11) of section 142.- “Every
person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall
within a period of ninety days from the appointed day, submit a declaration electronically
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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
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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.
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125.
(3)
(4)
(5)
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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 s
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re for determination as to whether the reduction in
rate of tax on the supply of goods or services or the benefit of input tax credit has been passed
on by the registered person to the recipient by way of commensurate reduction in prices.
Duties of the Authority.- It shall be the duty of the Authority,-
127.
(i)
(ii)
to determine whether any reduction in rate of tax on any supply of goods or
services or the benefit of the input tax credit has been passed on to the recipient
by way of commensurate reduction in prices;
to identify the registered person who has not passed on the benefit of reduction
in rate of tax on supply of goods or services or the benefit of input tax credit to
the recipient by way of commensurate reduction in prices;
(iii)
to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not
passed on by way of commensurate reduction in prices along with
interest at the rate of eighteen per cent. from the date of collection of
higher
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ed party or from a Commissioner or any other person, examine the accuracy and
adequacy of the evidence provided in the application to determine whether there is prima-
facie evidence to support the claim of the applicant that the benefit of reduction in rate of tax
on any supply of goods or services or the benefit of input tax credit has not been passed on to
the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined by
the State level Screening Committee and the Screening Committee shall, upon being satisfied
that the supplier has contravened the provisions of section 171, forward the application with
its recommendations to the Standing Committee for further action.
129.
Initiation and conduct of proceedings.- (1) Where the Standing Committee is
satisfied that there is a prima-facie evidence to show that the supplier has not passed on the
benefit of reduction in rate of tax on the supply of g
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ings for furnishing their reply.
The Director General of Safeguards may also issue notices to such other persons as
deemed fit for fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it by
one interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of
three months of receipt of reference from the Standing Committee or within such extended
period not exceeding a further period of three months for reasons to be recorded in writing as
allowed by the Standing Committee and, upon completion of the investigation, furnish to the
Authority a report of its findings, along with the relevant records.
130.
Confidentiality of information.- (1) Notwithstanding anything contained in sub-rules
(3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right
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à ¤®à ¤¹à ¤¾à ¤°
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on of any other agency or statutory
authorities in discharge of his duties.
132. Power to summon persons to give evidence and produce documents.- (1) The
Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed
to be the proper officer to exercise power to summon any person whose attendance he
considers necessary either to give evidence or to produce a document or any other thing under
section 70 and shall have power in any inquiry in the same manner, as provided in the case of
a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings
within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
133. Order of the Authority.- (1) The Authority shall, within a period of three months
from the date of receipt of the report from the Director General of Safeguards determine
whether a registered person has passed
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does not claim return of the amount or is not identifiable, and depositing
the same in the Fund referred to in section 57;
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.
134.
Decision to be taken by the majority.- If the Members of the Authority differ in
opinion on any point, the point shall be decided according to the opinion of the majority.
135. Compliance by the registered person.- Any order passed by the Authority under
these rules shall be immediately complied with by the registered person failing which action
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥«à ¥¯
shall be initiated to recover the amount i
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edings; 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 approved by the
Council, the Government may, by notification, specify the documents that the person in charge
of a conveyance carrying any consignment of goods shall carry while the goods are in
movement or in transit storage.
(ii)
In the Maharashtra Goods and Services Tax Rules, 2017, after form
GST REG-30, following shall be inserted, namely:-
Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1. GSTIN
2.
Legal name
3.
Trade name, if any
4.
Date from which liability to pay tax arises under section 9, except
section 9 (3) and section 9
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contained in
Code
note)
Tax
Tax
Integrate
d Tax
VAT of
supplier
semi-finished or
(UQC)
finished goods
held in stock
1
2
3
4
5
6
7
8
9
10
11
12
7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finished or finished goods held in stock
*In case it is not feasible to identify invoice, the principle of first-in-first out may be followed.
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à ¥¬à ¥§
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Sr.
GSTIN/
Invoice */
Description of
Unit
Registrat
Bill of entry
inputs held in
Quantity
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed
Value**
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à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
10. Verification
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à ¥¬à ¥©
I
hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status.
Date
dd/mm/yyyy
For
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nt/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)
9. Verification
hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
I
best of my knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ /à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥¬à ¥«
à ¥¬à ¥¬
Form GST ITC -03
[See rule 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in
stock and capital goods u
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contained in semi-
Quantity
Code
Value**
(As
Amount of ITC claimed (Rs.)
adjusted by
VAT of
No.
Date
finished or finished
(UQC)
debit
Central Tax
State Tax
UT Tax
supplier
goods held in stock and
capital goods
note/credit
Integrated
Tax
Cess
note)
2
3
4
5 (a) Inputs held in stock (where invoice is available)
1
5
6
7
8
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
10
11
12
13
5 (c) Capital goods held in stock (where invoice available)
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)
5 (e) Capital goods held in stock (where invoice not available)
* (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** The value of capital goods shall be the invoice value reduced by five percentage
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there from.
7. Verification
Signature of authorised signatory
Name
Designation/Status
Date – dd/mm/yyyy
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
1.
GSTIN –
2.
(a) Legal name –
Form GST ITC-04
[See rule – 45(3)]
Details of goods/capital goods sent to job worker and received back
Year –
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ /à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Challan no.
4. Details of input
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Plain text (Extract) only
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been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status..
à ¥Âà ¥¦
061
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
1.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadha
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Plain text (Extract) only
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ct
PIN Code
Longitude
District
State
à ¥Âà ¥§
âËÅÂâËÅÂâËÅÂ
à ®ª
à ®ª
à ¥Âà ¥¨
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Office Email Address
Mobile Number
(c)
Nature of premises
Own
Leased
(d)
Rented
Office Telephone number
STD
Office Fax Number
STD
Consent
Shared
Others (specify)
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
Office/Sale Office
Godown
Cold Storage
Retail Business
Transport services
Others (Specify)
8. Details of additional place of
business
Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]
9.
Details of Bank
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Plain text (Extract) only
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¥©à ¥¯
Aadhaar Number
PAN
Are you a citizen of India?
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
Yes/No
Passport No. (in case of
foreigners)
11. Details of Authorised Signatory
Floor No
Road/Street
District
PIN Code
ZIP code
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
Email address
Mobile Number
Telephone No. with
STD
Designation/Status
PAN
Are you a citizen of
India?
Yes/No
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
à ¥Âà ¥©
12.
à ¥Âà ¥ª
Consent
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§Ã
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Plain text (Extract) only
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¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or services
GSTIN
Legal name of the registered person
1.
2.
(a)
(b)
Trade name,
if any
3.
(a)
Aggregate Turnover in the preceding Financial
Year
(b) Aggregate Turnover – April to June, 2017
Year
Month
à ¥Âà ¥«
4. Taxable outward supplies made to registered persons (including UIN-holders) other
than supplies covered by Table 6
(Amount
in Rs. for
all Tables)
Place of
GSTIN/
UIN
Invoice details
No. Date Value
Rate Taxable
value
Amount
Integrated Central
Tax
Tax
State Cess
Supply
/UT
Tax
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
4A. Supplies other than those (i) attracting reverse charge
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)
GSTIN of e-commerce
operator
6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill
of export
Integrated Tax
No. Date Value
No.
Date Rate
Taxable
value
Amt.
1
2
3
4
5
7
8
9
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered
persons other than the supplies covered in Table 5
Rate of tax
Total Taxable
value
2
Amount
Integrated Central State Tax/UT Tax|
Cess
3
4
5
6
1
7A. Intra-State supplies
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce
operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of
State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies
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t period and amendments thereof]
Details of
original
Revised details of document or
details of original Debit/Credit
Rate Taxable
Value
Notes or refund vouchers
document
GSTIN Inv. Inv. GSTIN Invoice Shipping Value
No. Date
bill
No Date No. Date
1
2 3
4
8
9 10 11
Amount
Place of
supply
Tax
Integrated Central State / Cess
Tax
UT Tax
12
13
14
15
16
5 6 7
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in
returns for earlier tax periods in Table 7
Rate of tax
1
Total Taxable
value
2
Amount
Integrated Central
Tax period for which the details are
3
4
State/UT Tax
5
Cess
6
being revised
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Comme
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Plain text (Extract) only
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State/UT
1
2
3
4
5
6
I Information 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 this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier
tax periods [Furnish revised information]
Month
Amendment relating to information
furnished in S. 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
Amount
(Optional
if HSN is
Quantity value Taxable
Value
Integrated Central State/UT Cess
Tax Tax Tax
provided)
2
3
4
5
6
7
8
9
10
Sr.
No.
13. Documents issued during the tax per
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d nothing has been concealed there from and
in case of any reduction in output tax liability the benefit thereof has been/will be passed on
to the recipient of supply.
Place
of Authorised Signatory
Date
Designation/Status..
Signature
Name
à ¥®à ¥¦
Instructions –
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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 registered person
g. B to C:
From registered person to unregistered person
2. The details in GSTR-1 should be
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Plain text (Extract) only
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– (B to C Large) invoice level details, rate-wise, should be
uploaded in Table 5; and
(iii) 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, rate-wise,
should be uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made through
e-commerce operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
c. Table 4C relating to supplies effected through e-commerce operator
attracting collection of tax at
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Plain text (Extract) only
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ll.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required
to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a
bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-
2. The liability for payment of IGST in respect of supply of services would, be
created from this Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of
Undertaking (LUT)) needs to be reported under ââ¬Å0â⬠tax amount heading in Table
6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
(i) B to C supplies (whether inter-State or intra-State)with invoice value upto
Rs 2,50,000;
(ii) Taxable value net of debit/credit note raised in a particular tax period and
information pertaining to previous tax periods which was not reported
earlier, shall be reported in Table 10. Negative value c
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Plain text (Extract) only
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perator 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.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies
reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ
developer/ deemed exports reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit / credit note issued and
amendment to it reported in earlier tax periods; While furnishing
information the original debit note/credit note, the details of invoice shall
be mentioned in the first three columns, While furnishing revision of a debit
note/credit note, the details of original debit note/credit note shall be
mentioned in the first three columns of this Table,
(iv) Place of Supply (POS) on
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Plain text (Extract) only
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à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥®à ¥©
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.
16. 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 above Rs. 1.50 Cr but upto Rs. 5.00 Cr
and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.
à ¥®à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤
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Plain text (Extract) only
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emed 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
value
Note
Rate Taxable Place of
supply
(Name of
State/UT)
Amount of tax
GSTIN No. Date GSTIN No. Date Value
Tax
Integrated Central State Cess
Tax
/ UT
Tax
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®,
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
123456789 10 11 12 13 14
à ¥®à ¥«
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 and
in case of any reduction in output tax liability the be
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Plain text (Extract) only
For full text:-Visit the Source
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entr Stat CES
ed tax
al e/ S
Tax
UT
of
State/U
T)
input Integrat
service/ed Tax
Centr
Stat Ces
al
e/
S
Capital
Tax
UT
goods
Tax
(incl plant
Tax
and
1 23 4 5
machiner
y)/
Ineligible
for ITC
10
6
7
9
10
11
12
13
14
15 16
e
e
value
4.
Inward supplies on which tax is to be paid on reverse charge
GSTI Invoice
N details
of
suppli N Dat Valu
Rat Taxabl
Amount of Tax
Place of Whether Amount of ITC available
er
0
ee
ed tax
Integrat Centr Stat CES
al
Tax
supply input or
(Name
of
UT
Tax
T)
input Integrat Centr
service/ed Tax
S State/U Capital
e/
goods
Stat Ces
al
e/ S
Tax
UT
Tax
(incl.
plant and
machiner
1 2 3 4 5 6
7
8 9 10 11
y)/
Ineligible
for ITC
12 13 14 15 16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e/UCes
GSTI No Dat|GSTI No Dat|Valu
âËÅÂ
Integrat Centr State/U s
Capital ed al Tax T Tax
Nie Nice ad fax alan Fax Tax
ITC)
1 23 4 56 7
8
9
10 11
12 1
3
14
15
16
17 18
19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in
Table 5 of earlier returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
à ¥®à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®,
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnish
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Plain text (Extract) only
For full text:-Visit the Source
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Â¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of
supply
à ¥®à ¥¯
(I)
Rate
Gross
Advance
Place of
supply
Paid
1
2
10A.
Amount
State/UT Tax
Cess
Tax
Tax
4
5
6
7
(Name of Integrated Central
State/UT)
3
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 but invoice has been received in the
current period [reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished
in S. No.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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h) Any other liability
(Specify)
To be reduced
B. Amendment of information furnished in Table No 11 at S. No A in an earlier return
Amendment is in respect of
information furnished in the
Month
Specify the information you
wish to amend (Drop down)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce
Amount
from
output
liability
Integrated Central State CESS
Tax
Tax
UT
Tax
1
2
3
4
5
6
(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
Negative tax liability from previous tax
(e)
Reduce
periods
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in current
Reduce
tax period
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤ÅâÃ
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Goods and Services Tax Identification Number
Unique Identity Number
b. UIN:
C. UQC:
Unit Quantity Code
d. HSN:
e.
POS:
f.
B to B:
g. B to C:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. Table 3 & 4 to capture information of:
(i)
(ii)
(iii)
Invoice-level inward supply information, rate-wise, pertaining to the tax period
reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto-
populated details received in GSTR-2A;
Table 3 to capture inward supplies other than those attracting reverse
charge and Table 4 to capture inward supplies attracting reverse charge;
The recipient taxpayer has the following option to act on the auto
populated information:
a. Accept,
b. Reject,
c. Modify
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
(ix) Recipient tax payer is required to declare in Column No. 12 whether the
inward supplies are inputs or input services or capital goods (including
plant and machinery).
3. Details relating to import of Goods/Capital Goods from outside India as well as
supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table
5.
4. Recipient to provide for Bill of Entry information including six digits port code
and seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on which
IGST is computed (IGST is levied on value
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
. Recipient can claim less ITC on an invoice depending on its use i.e. whether for
business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax
paid on it including adjustments against invoices issued should be reported in
Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
output liability due to rectification of mismatch on account of filing of GSTR-3
of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
à ¥¯à ¥©
à ¥¯à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM GSTR-2A
[See rule 60(1)]
Details of au
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ame of
State/UT)
note
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UTCess
1
2 3
4
5
Tax
Tax
Tax
7
8
9
10
11
12
13
14
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
No.
ISD document details
Date
ITC amount involved
Integrated Tax Central Tax State/ Cess
UT Tax
1
2
3
4
5
6
7
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note -eligible ITC
ISD Credit note ââ¬â⬢ineligible ITC
PART-C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Deductor/
GSTIN of e-
Commerce
Amount
received Sales
/ Gross Return
Value
Amount
Net Value Integrated Central
Tax
Tax
Stat
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
lue
2
Amount of Tax
Integrated Tax
3
CESS
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
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥¯à ¥Â
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 r
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of
tax
1
Taxable
Value
2
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
(I)
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of
tax
Differential
Amount of tax
Taxable
Value
2
Integrated Tax
3
Central Tax
State/UT Tax
CESS
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 de
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(a) mismatched/duplication of
Add
invoices/debit notes
Tax liability on mismatched credit
(b)
Add
notes
Reclaim on rectification of mismatched
(c)
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d)
Reduce
credit note
Negative tax liability from previous tax
(e)
Reduce
periods
Tax paid on advance in earlier tax
(f) periods and adjusted with tax on
supplies made in current tax period
(g) Input Tax credit reversal/reclaim
8. Total tax liability
Reduce
Add/Reduce
Rate of Tax
Taxable value
Amount of tax
Integrated
tax
Central
tax
State/UT
Tax
CESS
2
3
4
5
6
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit
Reversal/reclaim
8D. On account of mismatch/ rectification /other
reasons
9. Credit of TDS and TCS
Amount
Integrated
tax
Central tax
State/UT Tax
1
2
3
4
(a)
(b)
TDS
TCS
10.
Interest liability (Interest as on ……………)
On account of
Output
liability claimed on
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
) Cess
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
(I) Interest on account of
Amount payable
2
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
II Late fee
(a) Central tax
Amount Paid
3
(b) State/UT tax
14. Refund claimed from Electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry Nos.
(a) Integrated tax 2 3 4 5 6 7
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥Â/à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®,
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥¦à ¥§
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Descri
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been
filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledger of
taxpayer will be updated on generation of GSTR-3 by taxpayer.
4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit
available in electronic credit ledger and cash ledger.
6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes
and advances received.
7. Table 4.1 will not include zero rated supplies made without payment of taxes.
8. Table 4.3 will not include amendments of supplies originally made under reverse charge
basis.
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices,
debit/credit notes, advances paid and adjustments made out of tax paid on advances
earlier.
10. Utilization of input tax credit should be
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ee rule 68]
Date:
Name
Address
Notice to return defaulter u/s 46 for not filing return
Tax Period –
Type of Return –
Being a registered taxpayer, you are required to furnish return for the supplies made
or received and to discharge resultant tax liability for the aforesaid tax period by due date. It
has been noticed that you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return within 15 days failing which the
tax liability will be assessed u/s 62 of the Act, based on the relevant material available
with this office. Please note that in addition to tax so assessed, you will also be liable to
pay interest and penalty as per provisions of the Act.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above, is
filed by you before issue of the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return up
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
on
à ¥§à ¥¦à ¥©
8883
à ¥§à ¥¦à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM GSTR-3B
[See rule 61(5)]
1.
GSTIN
2.
Legal name of the registered person
Auto Populated
Year
Month
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable
value
Integrated
Tax
Central
Tax
State/UT Tax Cess
1
2
3
4
5
(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 suppli
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
From a supplier under composition scheme, Exempt and Nil
rated supply
Non GST supply
6.1 Payment of tax
Description
Tax
Paid through ITC
payable Integrated Central
Tax
Tax
State/UT
Tax
Cess
Tax paid
TDS./TCS
Tax/Cess
paid in
Interest
Late
Fee
cash
2
3
4
5
6
7
8
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details
1
TDS
TCS
Integrated Tax
2
Central Tax
3
State/UT Tax
4
à ¥§à ¥¦à ¥«
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from.
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit
notes + value of advances received for which invoices have not been issued i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o be paid on reverse
charge
GSTIN
of
Invoice details Rate Taxable
Amount of Tax
value
supplier
Place of
supply
(Name of
No. Date Value
Tax
1
2
3
4
5
7
Integrated Central State/UT
Tax
8
CESS State/UT)
Tax
9
10
11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse
charge)
4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier
4D. Import of service
5. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Table 4 [including debit notes/credit notes and their subsequent amendments]
Details of original
invoice
Revised details of
invoice
Rate Taxabl
Amount
Place
e value
of
supply
GSTIN No. Date GSTI No. Date Value
N
Integrate Central State/UT Cess (Name
d Tax Tax Tax
of
1
4
5 6
7
89
10
11
12
13
14
2 3
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
incorrect
5B. Debit Notes/C
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
f supply
Amount
(Name of State
/UT)
Integrated
Tax
Central
Tax
State/ UT Tax
Cess
2
3
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 Table 4 above]
(tax amount to be reduced from output tax
liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 8 (I) for an earlier quarter
Year
Quarter
Amendment relating to information
furnished in S. No.(select)
8A(1) 8A(2) 8B(1) 8B(2)
à ¥§à ¥¦à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Interest
1
2
(a) Integrated
tax
3
4
(b) Central
Tax
(c) State/UT
Tax
(d) Cess
Verification
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥¦à ¥¯
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name of Authorised Signatory
Designation/Status
à ¥§à ¥§à ¥¦
Instructions:-
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, Ã
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
from registered supplier
attracting reverse charge. This information will be auto-populated
from the information reported by supplier in GSTR-1;
(iii)
(iv)
Table 4C to capture supplies from unregistered supplier;
Table 4D to capture import of service;
(v)
(vi)
Tax recipient to have the option to accept invoices auto populated/
add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
Place of Supply (POS) only if the same is different from the location of the
recipient.
5. 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GSTR-4A
[See rules 59(3) & 66(2)]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
2.
(a) Legal name of the registered person
Auto Populated
Auto Populated
(b) Trade name, if any
3. Inward supplies received from registered person including supplies attracting
reverse charge
GSTIN
of
Invoice details Rate Taxable
Amount of tax
value
supplier
Place of
supply
(Name of
No. Date Value
Integrated Central State/UT
Cess State/UT)
1
2
3
4
5
6
Tax
7
Tax
8
Tax
9
10
11
3A. Inward supplies received from a registered supplier (other than supplies attracting
3B. Inward supplies received from a registered s
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
(b) Trade name, if any
Auto Populated
(c)
Validity period of registration
Auto Populated
Year
Month
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs.
for all Tables)
Amount of ITC
available
Details of bill of entry
Rate
Taxable
value
Amount
No.
Date Value
Integrated Tax
Cess
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
4. Amendment in the details furnished in any earlier return
Original
Revised details
details
Differential
ITC (+/_)
Bill of
entry
Bill of entry
Rate Taxable Amount
value
Amount of ITC
available
à ¥§à ¥§à ¥©
No Date No Date Value
Tax
Integrated Cess Integrated Cess Integrated Cess
Tax
tax
1 2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
UIN
Invoice details Rate Taxable
No. Date Value
Amount
Place of
value
Integrated Central State Cess
Tax
Tax
Supply
(Name of
UT
State/UT)
Tax
à ¥§à ¥§à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨
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Table 5 and 6 [including debit note/credit notes and amendments
thereof]
Details of original Revised details of documentRate Taxable
document
Amount
Place of
or
Value
supply
details of original
Debit/Credit Notes
GSTIN No. Date GSTIN No. Date Value
1
2 3
4
5 6 7
Tax
Integrated Central State / Cess
Tax UT
Tax
8
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]
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥Â/ à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®,
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax peri
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¸Ã Â¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
13. Refund claimed from electronic cash ledger
Description
Tax Interest Penalty
Fee
2
3
4
5
Other
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
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
Tax paid in
cash
2
Tax paid through ITC
Integrated tax Cess
Interest
Late fee
3
4
5
6
(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
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ceeding the relevant
tax period or within 7 days from the last date of the registration whichever is earlier.
4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to
specify the amount of ITC eligible on such import of goods.
5. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns of
earlier tax period.
7. Invoice-level information, rate-wise, pertaining to the tax period separately
for goods and services should be reported as under:
i.
For all B to B supplies (whether inter-State or intra-State), invoice
level details should be uploaded in Table 5;
ii.
iii.
For all inter-state B to C supplies, 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
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negative ITC on account of amendment to import of goods in the current
tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be
posted to the respective ledgers.
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Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a
person located outside India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a) Legal name of the registered person –
(b) Trade name, if any –
3.
Name of the Authorised representative in India filing the return
4.
Period:
Month –
Year-
5.
Taxable outward supplies made to consumers in India
(Amount in Rupe
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CESS
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.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
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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
GSTIN
of
Invoice details
Rate Taxable
value
Amount of Tax
suppl
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¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
6. Amendments in information furnished in earlier returns in Table No. 3
Original details
GSTIN No. Date GSTIN
Revised details
Rate Taxable
Amount of Tax
of
supplier
of
Invoice/debit
value
supplier note/credit note
details
No Date Value
Integrated Central
State
CESS
tax
Tax
UT
Tax
1
2 3
4 5 6
7 8
9
10
11
12
13
6A. Information furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes 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
tax
2
Integrated Central
Tax
3
State/
UT Tax
Cess
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
GSTIN of
recipient
ISD credit
ISD invoice
Input tax distribution by ISD
no.
No.
Date
No.
Date
Integrated Central State
T
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. Late Fee
On account of
Central Tax
State/UT
tax
Debit Entry No.
1
2
3
4
Late fee
11. Refund claimed from electronic cash ledger
Description
Fee
Other
Debit Entry Nos.
1
2
3
4
(a) Central Tax
(b) State/UT
Tax
Bank Account Details (Drop Down)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
à ¥§à ¥¨à ¥ª
Instructions:-
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1. Terms Used :-
a. GSTIN :-
b. ISD –
C. ITC: –
Goods and Services Tax Identi
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claimed from cash ledger through Table 11 will result in a debit entry in
electronic cash ledger.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
GSTIN Invoice details Rate Taxable
of
supplier
No Date Value
Year
Month
à ¥§à ¥¨à ¥«
(Amount in Rs. for all Tables)
Amount of Tax
value
Integrated
tax
Central Tax State/UT
Tax
Cess
1 2 3 4 5 6 7 8 9 10
4. Debit/Credit notes (including amendments thereof) received during current tax
period
Details of original
Re
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2
3
4
5
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 GSTIN
deductee to deductee on of
which tax is deductee
deducted
Amount paid to
Amount of tax deducted at
deductee on
which tax is
deducted
source
Integrated Central State/UT
Tax
Tax
Tax
2
3
4
5
6
7
8
5. Tax deduction at source and paid
Description
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
1
Amount payable
Amount paid
2
3
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
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¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Instructions
1. Terms used:
a) GSTIN: Goods and Services Tax Identification Number
b) TDS: Tax Deducted at Source
2. Table 3 to capture details of tax deducted.
3. Table 4 will contain amendment of information provided in earlier tax
periods.
4. Return cannot be filed without full payment of liability.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
1. TDS Certificate No. –
2. GSTIN of deductor –
3. Name of deductor –
4. GSTIN of deductee-
Form GSTR 7A
[See rule 66(
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tor
for all Tables)
GSTIN
of the
supplier
1
Gross value
Details of supplies made which attract TCS
Value of
supplies
Net amount
liable for TCS
returned
2
3
4
5
of supplies
made
Year
Month
(Amount in Rs.
Amount of tax collected at source
Integrated Central Tax State/UT Tax
Tax
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
7
Revised details
Month
GSTIN GSTIN
of
of
supplier supplier Gross value
of supplies
Details of supplies made which
attract TCS
Value of
Amount of tax collected at
source
supply
made
returned
Net
amount
liable for
Integrated Central
Tax
Tax
State/UT
Tax
TCS
1
2
3
4
5
6
7
8
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
Amount
in
Amount of interest
Integrated
default
Tax
Central
Tax
1
2
3
4
State/UT
Tax
5
Late payment of TCS
amount
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà Â
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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:
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
à ¥§à ¥©à ¥¨
Instructions:-
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1. Terms Used :-
a. GSTIN :-
b. TCS :-
Goods and Services Tax Identification Number
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been
discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger
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value
details
Year
Month
(Amount in Rs. for all Tables)
Amount of tax
No Date Value
Integrated
tax
Central
Tax
State/
CESS
UT Tax
1
2
3
4
5
6
8
9
10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
Integrated Central Tax
State/UT Tax
CESS
tax
1
2
3
4
Bank details (drop down)
Verification
à ¥§à ¥©à ¥©
I hereby solemnly affirm and declare that the information given herein above is true
and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
à ¥§à ¥©à ¥ª
Instructions:-
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
1. Terms Used :-
a. GSTIN :-
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fication before proceeding to fill up Part-B.
1.
Enrolling Authority
PART B
Centre
State
District –
à ¥§à ¥©à ¥«
âËÅ âËÅÂ
2.
State/UT
3.
Date of application
4
Enrolment sought as:
Membership Number
Membership Type (drop down will change
Date of Enrolment / Membership
Membership Valid upto
Advocates registered with Bar (Name of Bar
Council)
Registration Number as given by Bar
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Commerce
(6) Graduate or Postgraduate degree in Banking
(7) Graduate or Postgraduate degree in Business Administration
(8) Graduate or Postgraduate degree in Business Management
(9) Degree examination of any recognized Foreign University
(10) Retired Government Officials
5.
5.1
based the institute selected)
5.2
5.3
6
6.1
6.2
Date of Registration
6.3
Valid up to
7
7.1
7.2
8.
8.1
Retired Government Officials
Date of Retirement
Designation
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.2
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. “Goods and
Services Tax Network” has informed me that identity information would only be used for validating identity of the
Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
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
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description:
Date of Filing:
Time of filing:
Center Jurisdiction:
State Jurisdiction:
Filed by:
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not requir
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¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST PCT-03
[See rule 83(4)]
Date
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
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)â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on
the appointed date and time, the case will be decided ex par
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1.
2.
The effective date of cancellation of your enrolment is >.
Signature
Name
(Designation)
à ¥§à ¥ªà ¥¦
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST PCT-05
[See rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
To
The Authorised Officer
Central Tax/State Tax.
Sir/Madam
PART-A
I/We >:
Sr.
No.
List of Activities
Check box
1.
To furnish details of outward and inward supplies
2.
To furnish monthly, quarterly, annual or final return
3.
To make deposit for credit into the electronic cash ledger
4.
To file an application for claim of refund
5.
2.
The consent of the
To file an application for amendment or cancellation o
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t Note
ITC/Output Liability
Interest
State
Month
Date Number Taxable Value
Integrated
Central / UT Cess Integrated
Central
State
Cess
A. Finally Accepted Input Tax Credit
A.1
1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
September
2 September
Nil
Nil
à ¥§à ¥ªà ¥¨
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ /à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed
by 20th September but mismatch was rectified in the return for the month of September filed by 20th October
August
1
2 August
Nil
Nil
A.3 Details of Invoices, Debit and Credit
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
d by 20th October
2
July
1
August
One Month
One Month
2
August
B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have
become payable in the return of September filed by 20th October
One Month-high
1 August
One Month-high
2 August
C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of
August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and
will become payable in the return for month of October to be filed 20th November
1 August
2 August
Two Months
Two Months
C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return
for October to be filed by 2
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥ªà ¥©
à ¥§à ¥ªà ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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)
GSTIN –
Name (Legal) –
Trade name, if any
Tax Period –
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
(Amount in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Sr.
à ®â⬢2
No.
Date
(dd/mm/
yyyy)
Reference
Ledger
Description Type of
No.
used for
dischar
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
sed for on
Transaction
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Taxable Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID-
Demand date –
Stay status – Stayed/Un-stayed
GSTIN/Temporary Id ââ¬â
Name (Legal) –
Trade name, if any
Period – From
–
– To (dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All âââ¬â¼
(Amount in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
mm/
if
dischargi
yyyy)
applica
ble
ng
liability
(Payable)]/
[Debit (DR)
[Credit (CR)
Tax/CESS/Total)
Ta
Interes
Penalt Fe Other Total
Ta
Interes
Penalt Fe Other Tota
t
y
e
S
t
y
e
S
(Paid)] /
Status
(Stay
d/Un-
Reduction
(RD)/ Refund
adjusted (RF)/]
2
3
4
5
7
8
10
11
12
13
14
15
16
17
18
19
20
Note-
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤°
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
¤Â¾Ã ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ /à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject
to the adjustment of the refund against any liability by the proper officer.
6. 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.
Form GST PMT -02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥ªà ¥Â
Amount of mismatch credit
Sr.
Tax period
No.
2
Central
Tax
3
State
Tax
4
Integrated
Cess
Total
Tax
5
6
8
UT Tax
à ¥§à ¥ªà ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Note –
1. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from
composition scheme, transition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund
claimed from the ledger w
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ /à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥ªà ¥¯
Designation of the officer
à ¥§à ¥«à ¥¦
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ââ¬Â¨UT Tax' stands for Union territory
Goods and Services Tax; ââ¬Â¨Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to
States)
Note ââ¬â
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ /à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST PMT -04
[See rules 85(7), 86(6) & 87(12)]
Application for intimation of d
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
l Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ââ¬Â¨UT Tax' stands for Union territory
Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to
States)
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST PMT -05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id ââ¬â
Name (Legal) –
Trade name, if any
Period From
To
– (dd/mm/yyyy).
Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All âââ¬â¼
(Amount in Rs.)
Balance
(Central Tax/State Tax/UT Tax/Integrated
à ¤®à ¤¹à ¤
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eft blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of
liability for which any debit has been made will also recorded under the head “description”.
à ¥§à ¥«à ¥©
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will
also be recorded under the head “description”
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6. Date and time of deposit is the date and time of generation of CIN as reported by bank.
7. 'Central Tax' stands for Central Goods and Services Tax; ââ¬Â¨State Tax' stands for State Goods and Services Tax; ââ¬Â¨UT Tax' stands for Union territory
Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and ââ¬Â¨Cess' stands for Goods and Services
Tax(Compensation to States)
à ¤®à ¤
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥«à ¥«
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
âËÅ e-Payment
(This will include all modes of e-payment
such as CC/DC and net banking. Taxpayer
will choose one of this)
âËÅ Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
âËÅ Cash
Details of Instrument
Cheque
âËÅ Demand Draft
âËÅ NEFT/RTGS
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
Name of beneficiary bank
Beneficiary Bank's Indian Financial System Code (IFSC)
Amount
GST
Reserve Bank f India
IFSC of RBI
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
GSTIN
Paid Challan Information
à ¥§à ¥«à ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
payment
à ¥§à ¥«à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
GSTIN
Name (Legal)
Trade name,
if any
Date of generation of challan
from Common Portal
Common Portal Identification
Number (CPIN)
Mode of payment (tick one)
Instrument detail, for OTC
payment only
Name of bank through which
payment made
Date on which amount
debited
realized
Bank Reference Number
(BRN)/ UTR No., if any
Name of payment gateway
(for CC/DC)
Payment detail
Net
CC/DC
NEFT/RTGS
banking
Cheque/
Date
Draft No.
OTC
Bank/branch on which
drawn
Central Tax
State
Tax
UT Tax Integrated
Cess
Tax
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ /à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥«à ¥¯
à ¥§à ¥¬à ¥¦
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period:
From
To
6. Amount of Refund Claimed:
Act
Tax Interest
Penalty
Fees
Others
Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refu
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
§Ã ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
2.
Supplier to SEZ Developer
3.
Recipient of Deemed Exports
à ¥§à ¥¬à ¥§
g. Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa
i. Excess payment of tax, if any
j. Any other (specify)
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
b. Name of the Bank
C.
Bank Account Type
d. Name of account holder
e.
Address of Bank Branch
f.
IFSC
g. MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
DECLARATION (u/s 54(3)(ii))
Yes
No âËÅÂ
I hereby declare that the goods exported are not subject to any export duty. I
also declare that I h
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e 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 the CGST Rules)
10. Verification
I/We hereby solemnly affirm and declare that the information
given herein above is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Statement 1:
(Note: All statements
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
grated Central
Tax
Tax/ UT Cess
Tax
Tax
6
7
24A
24B
8
9
10 11 12 13 14
15
16
17
18
19
20
21
22
23
GSTIN/
Name of
unregistered
supplier
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):
Tax Period:
Integrated
Central Tax
Tax
State Tax/ UT
Tax
Cess
à ¥§à ¥¬à ¥ª
GSTIN/
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
UIN
No. Date Value
Goods/
services HSN
(G/S)
Taxable
Value
Rate
Rate
Rate
Rate
UQC QTY
Amt
Amt
Amt
Amt
(%)
(%)
(%)
(NA)
1
2
3
4
5
6
7
23A 23B
8
9
10
11
12
13
14 15
16
17
18
19
20
21
22
Invoice details
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)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤Â¾Ã ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
invoice
Invoice
Shipping bill/ Bill
of export
EGM
BRC/
Tax payment option
Integrated Tax
paid on
provisional
Details
FIRC
basis
(Yes/No)
Goods/
With
Without
Taxable
Port
No. Date Value
Services
HSN UQC QTY
No. Date
Integrated
value
Code
(G/S)
Tax
Integrated
Tax
Rate
(%)
Ref
Amt.
Date
No.
Date
No.
1
2
3
4
5
15A 15B
6
7
8
9
10
11
12
13
14
15C 15D
15E
15F
(*Shipping Bill and EGM are mandatory; – in case of goods;
BRC/FIRC details are mandatory- in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
à ¥§à ¥¬à ¥«
Statement 3:
Exports without payment of Tax:
Tax Period:
Whether
tax on this
Invoice
Shipping bill/ Bill of
export
Tax payment option
Integrated Tax
invoice is
paid on
EGM
Details
BRC/
FIRC
provisional
basis
(Yes/No)
Goods/
With
Without
No.
Date Value
Services
(G/S)
HSN UQC QTY
Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Tax Period:
Integrated Central
State Tax/
Invoice details
Cess
Tax
Tax
UT Tax
Col. Col. Col. Col. Col.
16 17 18 19 20
Col. Col.
21 22
ARE
Date of
Receipt
Payment
Details
GSTIN/
UIN
1
2
3
4
Goods/
No. Date Value services HSN
(G/S)
5
6
Taxable
Value
7 23A 23B
Rate
Rate
Rate
Rate
UQC QTY
Amt
Amt
Amt
Amt
No.
Date
(%)
(%)
(%)
(NA)
Ref
No.
Date
8
10 11 12
13
14
15
16
17
18
19
20
20
21 22
23C 23D
23E
23F 23G
Statement in case of Application under rule 89 sub rule 2 (d) and (e):
Refund by the supplier of SEZ/Developer:
Statement 4:
GSTR-1 Table 5
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisio
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ly made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯
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rent 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
à ¥§à ¥¬à ¥¯
Statement 6:
Statement in case of Application filed under rule 89(2)(i)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
Order No:
Order Date:
GSTIN/UIN Details of invoice covering transaction considered as intra -State / inter-State transaction earlier| Transaction which were held inter State / intra-State supply subsequently
à ¥§à ¥Âà ¥¦
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤
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°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ /à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥Âà ¥§
à ¥§à ¥Âà ¥¨
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Annexure-2
[See rule 89 (2) (m)]
Certificate
This is to certify that in respect of the refund amounting to INR
by M/s
(in words) claimed
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the
incidence of tax and interest, has not been passed on to any other person. This certificate is based on
the examination of the
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Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track
Application Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
à ¥§à ¥Âà ¥©
à ¥§à ¥Âà ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No.:
To
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
(GSTIN/UIN/Temporary ID)
(Nam
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Name)
FORM-GST-RFD-04
[See rule 91(2)]
Date:
(Address)
Provisional Refund Order
Refund Application Reference No. (ARN)
.Dated
Acknowledgement No.
.Dated.
…
.
à ¥§à ¥Âà ¥«
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to
you on a provisional basis:
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
111.
iv.
(to be sanctioned later)
Balance amount (i-ii)
Amount of refund
sanctioned
Bank Details
Bank Account No. as
V.
per application
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
Vill.
âËÅ ix. MICR
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
à ¥§à ¥Âà ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à Â
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¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Order No.:
To
FORM-GST-RFD-06
[See rule 92(1),92(3),92(4),92(5) & 96(7)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
.
Refund Sanction/Rejection Order
Dated
Date:
à ¥§à ¥Âà ¥Â
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/
interest on refund*. Upon examination of your application, the amount of refund sanctioned to you,
after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
Sr no
Description
Central State
Tax
Tax
UT
Tax
Integrated Cess
Tax
Amount of refund/interest* claimed
i.
ii.
Refund sanctioned on provisional basis
(Order No….date) (if applicable)
Refund amount inadmissible >
Gross amount to be paid (1-2-3)
iv.
Amount adjusted against outstanding
V.
demand (if any) under the existing law or
under the Act.
Demand Order No…… date……, Act
Period
à ¥§à ¥Âà Â
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nt specified by him in his application# . .
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
Section (…) of the Act. .
&3. I hereby reject an amount of INR
section (…) of Section (…) of the Act.
& Strike-out whichever is not applicable
Date:
Place:
to Consumer Welfare Fund under sub-section (…) of
to M/s
having GSTIN
under sub-
Signature (DSC):
Name:
Designation:
Office Address:
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No.
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
To
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
…….
Order for Complete adjustment of sanctioned Refund
Part- A
Date:
Dated
à ¥§à ¥
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¤Â°Ã ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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
Tax
Central
State Tax
UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above
mention reason. This order is issued a
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wn)
i.
11
111
Other any other reason other than the reasons
mentioned in 'reason master'}
Amount Inadmissible
You are hereby called upon to show cause as to why your refund claim, to the extent of the amount
specified above, should not be rejected for reasons stated above.
âËÅ You are hereby directed to furnish a reply to this notice within fifteen days from the date of service
of this notice.
âËÅ You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
à ¥§à ¥®à ¥¨
Place
Date
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾Ã
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⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥®à ¥©
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name :
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
: From
ÃŽ¤ÃŽ¿
10
:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
C.
Name of the Bank
d. Name of the Account Holder/Operator
e.
Address of Bank Branch
Amount
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I
as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Fina
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for seeking provisional
assessment
6. Documents filed
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
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No.:
To
GSTIN
-Name
Form GST ASMT – 02
[See rule 98(2)]
Date:
à ¥§à ¥®à ¥«
(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 prov
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eeking additional information
1. GSTIN
2. Name
3. Details of notice vide which
additional information sought
4. Reply
Notice No.
Notice date
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No.:
To
GSTIN –
Name –
Address –
Form GST ASMT -04
[See rule 98(3)]
Application Reference No. (ARN)
Dated …….
Date
à ¥§à ¥®à ¥Â
Order of Provisional Assessment
This has reference to your application me
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m GST ASMT -05
[See rule 98(4)]
Furnishing of Security
2. Name
3. Order vide which security is prescribed
Order No.
Order date
4. Details of the security furnished
Sr.
Mode
No.
Reference no. /
Debit entry no.
Date
Amount
(for cash
payment)
2
3
4
5
Name of Bank
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the
order.
5. Declaration –
(i)
The above-mentioned bank guarantee is submitted to secure the differential tax
on the supply of goods and/or services in respect of which I/we have been
allowed to pay taxes on provisional basis.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail
to do so the department will be at liberty to get the payment from the bank
against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us
to cover the provisional assessment in case we fail to furnish the required
documents/information to facilitate finalization of pr
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; 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;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of
rupees endorsed in favour of the President/ Governor and whereas the obligor
has furnished such guarantee by depositing with the Commissioner the bank guarantee as aforementioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in
respect of provisional assessment under section 60;
And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful char
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¤Â¸Ã ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Occupation
Occupation
Accepted by me this…
..day of
(month)…
.of
(Designation)
(year)
for and on behalf of the President of
India./ Governor of ……….. (state)”.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No.:
To
GSTIN –
Name –
Form GST ASMT -06
[See rule 98(5)]
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Plain text (Extract) only
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â¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No.:
To
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule 98(5)]
Final Assessment Order
Preamble >
Date
dated …
In continuation of the provisional assessment order referred to above and on the
basis of information available / documents furnished, the final assessment order is issued as
under:
Brief facts –
Submissions by the applicant –
Discussion and finding –
Conclusion and order –
The security furnished for the purpose can be withdrawn after compliance with
the order by filing an application.
Signature
Name
Designation
1. GSTIN
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠Ã
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¥¯
Reference No.:
To
GSTIN
Name
Form GST ASMT -09
[See rule 98(7)]
Date
Address
Application Reference No.
dated
Order for release of security or rejecting the application
security amounting to Rs.
This has reference to your application mentioned above regarding release of
Ãâ· [ Rupees (in words)]. Your application has been
examined and the same is found to be in order. The aforesaid security is hereby released. Or
Your application referred to above regarding release of security was examined but the same
was not found to be in order for the following reasons:
>
Therefore, the application for release of security is rejected.
Signature
Name
Designation
Date
Reference No.:
To
GSTIN:
Name:
Address:
Tax period –
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥Â
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Plain text (Extract) only
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¥Â¦Ã ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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
Reference No.
Date
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any –
Act
7. Verification-
Tax
Reply
Interest
Others
Total
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 –
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤
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–
Date –
Assessment order under section 62
The notice referred to above was issued to you under section 46 of the Act for failure to furnish
the return for the said tax period. From the records available with the department, it has been
noticed that you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount assessed and
payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr.
Tax Period Act
Tax
Interest
Penalty Others
Total
No.
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 also informed that if you furnish the return within a period of 30 days from the
date of service of th
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Conclusion –
It has come to my notice that your registration has been cancelled under sub-section (2) of
section 29 with effect from and that you are liable to pay tax for the above mentioned
period.
Therefore, you are hereby directed to show cause as to why a tax liability along with
interest not be created against you for conducting business without registration despite being
liable for registration and why penalty should not be imposed for violation of the provisions of
the Act or the rules made thereunder.
at
In this connection, you are directed to appear before the undersigned on
(time)
(date)
Signature
Name
Designation
à ¥¨à ¥¦à ¥¦
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥
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riod
Act
Tax
Interest
(Amount in Rs.)
Penalty
Others
Total
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While 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
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No.:
To
GSTIN/ID
Name
Form GST ASMT – 16
[See rule 100(3)]
Address
Tax Period –
F.Y.-
Assessment order under section 64
Date:
à ¥¨à ¥¦Ã
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°Ã ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. Verification-
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Date –
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ Ã
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à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST ADT – 01
[See rule 101(2)]
Date:
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s) ……. 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) befo
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and records for the F.Y.
has been examined and this Audit
Report is prepared on the basis of information available / documents furnished by you and the
findings are as under:
Short payment
Integrated tax
Central tax
State/UT tax
Cess
of
Tax
Interest
Any
other
amount
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of
the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated
against you under the provisions of the Act.
Signature
Name
Designation
à ¥¨à ¥¦à ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST ADT – 03
[See rule 102(1)]
Ref
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)]
Date:
Information of Findings upon Special Audit
à ¥¨à ¥¦à ¥Â
Your books of account and records for the F.Y.
has been examined by Ãâ·
(chartered accountant/cost accountant) and this Audit Report is prepared on the basis of
information available / documents furnished by you and the findings/discrepancies are as
under:
Short payment
Integrated tax
Central tax
State/UT tax
Cess
of
Tax
Interest
Any
other
amount
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of
the Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated
against you under the provisions of the Act.
Signature
Name
Designation
à ¥¨à ¥¦à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨
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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
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(iii) determination of time and value
of supply of goods or services or
both
(iv) admissibility of input tax credit
of tax paid or deemed to have been
paid
(v) determination of the liability to
pay tax on any goods or services or
both
(vi) whether applicant is required to
be registered under the Act
(vii) whether any particular thing
done by the applicant with respect to
any goods and/or services or both
amounts to or results
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luding the documents is correct. I am making this application
in my capacity as
application and verify it.
(designation) and that I am competent to make this
Place
Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
à ¥¨à ¥§à ¥¦
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number
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¤Â¾Ã ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥¨à ¥§à ¥§
VERIFICATION
I,
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents is correct. I am making this application
in my capacity as
application and verify it.
(designation) and that I am competent to make this
Place
Date
Signature
Name of Appellant/Authorised Signatory
Designation/ Status
à ¥¨à ¥§à ¥¨
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à Â
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nal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents are correct. I am making this application
in my capacity as
application and verify it.
(designation) and that I am competent to make this
Place
Date
Signature
Name and designation of the concerned officer/
jurisdictional officer
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST APL – 01
[See rule 108(1)]
Appeal to Appellate Author
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à ¥¨à ¥§à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
created
(A)
b) Interest
c) Penalty
d) Fees
e) Other
charges
total
A V
total
total
Ãâ⬺
total
a) Tax/Cess
total
b) Interest
total
Amount
of
Other
b) Pre-deposit
(10% of
disputed tax)
charges
Tax/Cess
total
>
, hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief
and
therefrom.
Place:
Date:
nothing
has
been
concealed
Name of the Applicant:
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â Ã
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¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST APL – 03
[See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1.
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
2.
GSTIN/Temporary ID /UIN-
3.
Order no.
Date-
4.
5.
6.
Details of the case under dispute-
Designation and address of the officer passing the order appealed against-
Date of communication of the order appealed against-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute-
Description
Central tax State/UT
Integrated
Cess
tax
tax
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
Place:
Date:
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤Ã
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Plain text (Extract) only
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¯Ã ¥©à ¥¯
Form GST APL ââ¬â 04
[See rules 113(1) & 115]
Summary of the demand after issue of order by the Appellate Authority, Tribunal or
Order no. –
Court
1. GSTIN/Temporary ID/UIN –
2. Name of the appellant-
3. Address of the appellant-
4. Order appealed against-
5. Appeal no.
6. Personal Hearing ââ¬â
7. Order in brief-
Number-
Date-
Date-
8. Status of order- Confirmed/Modified/Rejected
9. Amount of demand confirmed:
Date of order –
Particu
Central tax
State/UT tax
Integrated tax
Cess
Total
lars
Dispu
Determi
Dispu Determi
ted
ned
ted
Amou
Amount
Amou
ned
Amount
Dispu
ted
Determi
ned
Dispu
Amou
Amount
ted
Amou
Determi
ned
Amount
Dispu
ted
Amou
Determi
ned
Amount
nt
nt
nt
nt
nt
2
3
4
5
6
7
8
9
10
11
1
a)
Tax
b)
Intere
st
c)
Penalt
y
d)
Fees
e)
Other
S
f)
Refun
d
Place:
Date:
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šÃ
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Plain text (Extract) only
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i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute:
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
Other charges
Central tax State/UT
Integrated
Cess
tax
tax
(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 demand
Particulars
Central State/UT Integrated Cess
tax
tax
tax
Total
amount
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
a) Tax/
Cess
b)
Interest
Amount
demanded/
c)
rejected >,
Penalty
if any
(A)
d
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Plain text (Extract) only
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alty, late fee and any other amount payable and paid:
à ¥¨à ¥¨à ¥«
Description
Amount payable
Amount paid
Sr.
Debit
Integrated Central State/UT
No.
CESS entry
Integrated Central State/UT
CESS
tax
tax
tax
tax
tax
tax
no.
1
2
3
4
5
6
7
8
9
10
11
1. Interest
2. Penalty
3. Late fee
(specify)
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
therefrom.
Place:
Date:
has
been
Signature>
concealed
Name of the Applicant:
Designation/Status:
à ¥¨à ¥¨à ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Form GST APL ââ¬â 06
–
[See rule 110(2)]
Cross-objections before the App
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of State/Central tax/UT tax, as
the case may be-
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥ââ¬Å¡Ã ¤¨ à ¥¨à ¥¯, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥®, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Whether the decision or order appealed against involves any question relating
to place of supply –
13
Yes
14
15
No
In case of cross-objections filed by a person other than the Commissioner of
State/UT tax/Central tax
(i)
Name of the Adjudicating Authority-
(ii)
(iii)
(iv)
Order Number and date of Order-
GSTIN/UIN/Temporary ID-
Amount involved:
Head
Tax Interest
Penalty
Integrated
tax
Central tax
State/UT
tax
Cess
Details of payment
Head
Central tax
State/UT
tax
Integrated
tax
Refund
Total
Tax
Interest
Penalty
Refund
Total
Cess
Total
In case of cross-objections filed by the Commissio
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ve/ Tax
Official/Applicant Taxpayer
Name of the Applicant/ Officer:
Designation/Status of Applicant/
officer:
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Form GST APL – 07
[See rule 111(1)]
Application to the Appellate Tribunal under sub section (3) of Section 112
1. Name and Designation of the appellant
Name:
2. GSTIN/Temporary ID /UIN-
Designation
Jurisdiction
State / Center –
Name of the State:
3. Appellate Order no.
Date-
4. Designation and Address of the Appellate Authority passing the order appealed
against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute:
(i) Brief issue of the case under dispute-
(ii) Description and clas
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rmanent address of the appellant, if applicable-
3.
4.
Address for communication-
5.
Order appealed against
Number
Date-
6.
Name and Address of the Appellate Tribunal passing the order appealed against-
7.
Date of communication of the order appealed against-
8.
Name of the representative
9.
Details of the case under dispute:
(i) Brief issue of the case under dispute with synopsis
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
Central tax
State/UT
Integrated Cess
tax
tax
Other charges
(v) Market value of seized goods
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urn filed under the
existing law pertains
Date of filing
of the return
specified in
Column no. 3
Balance input tax credit
carried forward in the said
last return
4
3
5
Input tax Credit admissible
as ITC of State tax in
accordance with transitional
provisions
6
(b)
Total
Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer Name of Issuer
Sr. No. of Form
Amount
Applicable VAT
Rate
C-Form
Total
F-Form
Total
H/I-Form
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e
W
C Forms
Difference
Amount of tax credit carried forward to electronic credit ledger as State Tax (For all registrations on the same PAN and
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Sr.
no
Invoice
Document
no.
Invoice /
document
Date
Supplier's
registration no.
under existing
Recipients'
registration no.
under existing
Details of capital goods
on which credit has been
partially availed
Total eligible
input tax credit
Total input tax
Total input tax
credit availed
credit unavailed
under existing
under existing
under existing law
law
law
Value
taxes paid
law
law
(admissible as ITC of
State tax) (9-10)
MVAT
Entry
Tax
2
3
4
6
7
8
9
10
11
Total
(b)
no.
Amount of unavailed input tax credit carried forward to electronic credit ledger as State tax
(For all registrations on the same PAN and in the same State)
Supplier's
Invoice
document registration
Sr.
no
Invoice
Document
no.
Date
Recipients'
registration no.
under existing
Details regarding capital goods
on which credit is not availed
Value
under
law
Taxes paid VAT
and ET
Total eligible
VAT and ET
credit under
existing
existing
law
law
2
3
4
5
6
7
Total
Total VAT and ET
credit availed under
existing law
Total VAT [and E
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à ¥¨à ¥©à ¥«
e
(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 under sections 140(3), 140(4)(b) and 140(6)
W
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
5
6
8
1
2
3
4
Inputs
Inputs contained in semi-finished and finished goods
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also
required.
8
a.
Details of goods sent to job-wo
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al
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the MGST Act
Details of goods held as agent on behalf of the principal
Sr.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Quantity
Value
Input Tax to be taken
1
2
3
4
5
6
7
Details of goods held by the agent
Sr.
No.
GSTIN of Principal
Description
Unit
2
3
4
Details of credit availed in terms of Section 142 (11 (c))
Details of goods with Agent
Quantity Value
5
Sr. no.
Registration No of
VAT
Service Tax
Registration No.
Invoice/docu Invoice/
ment no.
document date
Tax Paid
1
2
3
4
Total
6
Input Tax to be taken
6
7
VAT paid Taken as SGST Credit
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