Author: admin_gst

Constitution of GST Facilitation Cell – reg.
Trade Notice: 08/2018 Dated:- 8-6-2017 Trade Notice
DGFT
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE & INDUSTRY
DEPARTMENT OF COMMERCE
DIRECTORATE GENERAL OF FOREIGN TRADE
UDYOG BHAWAN, NEW DELHI
Trade Notice: 08/2018
Dated the 8th June 2017
To,
All Regional Offices of DGFT
Members of Trade
Subject: Constitution of GST Facilitation Cell – reg.
To ensure smooth and successful rollout of GST w.e.f. 1st July 2017, the likely date of impl

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Differntial rates
Query (Issue) Started By: – arun aggarwal Dated:- 7-6-2017 Last Reply Date:- 8-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir
I am a manufacturer ragistered dealer
with the arrival of the rates of GST, a strange position has occured
The GST rates are much lower than Excise rates prevailing today
Pls advice the treatment of the input balance at the the time of sale under GST of the finished goods stocks , as that can never be adjusted if I carry forward the input even indefinately.
Arun
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Section 54(3) of CGST Act, 2017 provides that subject to the provisions of section 54(10) a registered person may refund of any unutilized input tax credit at the end

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Incorporate in TRANS 3B
TRANS 03B
Bill
Forms
Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004
TRANS 3B
1 Documents to be maintained by the dealer availing credit on CTDs
S. No.
CTD No.
Invoices no. against which CTD has been issued
Months in which these clearances were made against the invoice
GSTIN Nos of all the intermediate buyers and sellers through whom the goods have passed.
Value of Goods .
Central Excise duty paid on them.

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Incorporate in TRANS 3A
TRANS 03A
Bill
Forms
Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004
TRANS 3A
1 Documents to be maintained by the manufacturer issuing CTDs
S. No.
CTD No.
Invoices no. against which CTD has been issued
Invoice date
Months in which these clearances were made against the invoices
GSTIN Nos of all the intermediate buyers and sellers through whom the goods have passed.
Value of Goods .
Central Excise duty pa

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Incorporate in TRANS 3
TRANS 03
Bill
Forms
Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004
Incorporate in TRANS 3
1 To be filed by manufacturer issuing CTDs
S. No.
GSTIN of the dealer whom CTD is issued
Total No. of CTDs issued
No. of invoices against which CTDs have been issued
Total quantity for which CTD issued
Total value of Goods for which CTDs have been issued
Central Excise duty paid on such goods.
2 To be filed by deale

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Draft Rule for issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 for transfer of cenvat credit paid on specified goods available with a trader as on appointed date
Rule 1
Bill
Issue of Credit Transfer Document
Issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004
Draft Rule for issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 for transfer of cenvat credit paid on specified goods available with a trader as on appointed date
A.(1) A manufacturer who was registered under Central Excise Act, 1944 (hereafter referred as manufacturer in this rule) may issue a document called Credit Transfer Document to evidence payment of duty of excis

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payment relatable to each piece of such goods is maintained by the manufacturer and are made available for verification on demand by a Central Excise officer.
(iii) The Credit Transfer Document shall be serially numbered and shall contain the Central Excise registration number, address of the concerned Central Excise Division, name, address and GSTIN number of the person to whom it is issued, description, classification, invoice number with date of removal, mode of transport and vehicle registration number, rate of duty, quantity, value and duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 paid thereon.
(iv) The manufacturer is satisfied that the dealer to whom Credit Transfer Document is issued is i

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f rule 1(4) of Transition Rules made under CGST Act, 2017 on identical goods manufactured by the same manufacturer available in the stock of the dealer.
(ix) The dealer availing credit on the basis of Credit Transfer Document shall , at the time of making supply of such goods, mention the corresponding Credit Transfer Document number in the invoice issued by him under section 31 of the CGST Act, 2017.
(2) Where a manufacturer issues a Credit Transfer Document such that credit of central tax is availed twice on the same goods under the provisions of CGST Act, 2017 and the rules made thereunder, he shall be jointly and severally responsible for excess credit availed by the dealer and provisions for recovery of credit, interest and penalty

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The Central Government abolished various Cesses in the last three years for smooth roll-out of GST
GST
Dated:- 7-6-2017

The Central Government in the last three General Budgets viz 2015-16, 2016-17 and 2017-18 has gradually abolished various cesses on goods and services in order to prepare the ground for smooth roll- out of Goods and Service Tax (GST) from 1st July, 2017. The Central Government has taken this step in stages by abolishing various cesses so that it is easier to fit in various goods and services in different tax slabs for GST.
The Central Government in its General Budget 2015-16 had abolished Education Cess, including Secondary and Higher Education Cess on taxable services, and exempted Education Cess on excisab

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T roll-out:
i) The Rubber Act 1947 – Cess on Rubber
ii) The Industries (Development and Regulation) Act 1951 – Cess on Automobile
iii) The Tea Act 1953 – Cess on Tea
iv) The Coal Mines (Conservation and Development) Act, 1974 – Cess on Coal
v) The Beedi Workers' Welfare Cess Act 1971 – Cess on Beedis
vi) The Water (Prevention and Control of Pollution) Cess Act 1977 – Cess levied on Water consumed by certain industries and by local authorities.
vii) The Sugar Cess Act 1982, the Sugar Development Fund Act 1982 – Cess on Sugar
viii) The Jute Manufacturers Cess Act 1983 – Cess on Jute Goods manufactured or produced or in part of Jute.
ix) The Finance (2) Act 2004 – Education Cess on Excisable Goods
x) The Finance Act, 2007 – Secondary

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GST TRN-02
Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/ document evidencing payment of tax carried forward to Electronic Credit ledger.
Bills
Forms
GST TRN-02 of GST – Transitional Provisions – Final Draft Rules 04-06-2017
Form GST TRAN – 2
–
=============
Document 1
1. GSTIN –
2.
Name of Taxable person –
3.
Tax Period: month……. year….
Form GST TRAN – 2
(See Rule )
4. Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document
evidencing payment of tax carried forward to Electronic Credit ledger.
Opening stock for the tax period
Outward supply made
Closing balance
HSN (at 6 digit

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GST TRN-01
Transitional ITC/Stock Statement
Bills
Forms
GST TRN-01 of GST – Transitional Provisions – Final Draft Rules 04-06-2017
Form GST TRN-1
–
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Document 1
Form GST TRAN – 1
(See Rule )
Transitional ITC/ Stock Statement
1. GSTIN
–
2. Legal name of the registered person
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:-
Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
(a)
Sl. no.
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
under existing
law (Central
Excise and
Service Tax)
2
Tax period to which
the last return filed
under the existing law
pertains
Date of filing
of the return
specified in
Balance cenvat credit
carried forward in the said
last return
Column no. 3
4
Cenvat

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(section140 (2)).
Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax
Recipients'
(a)
Sr.
Invoice / Invoice /
Supplier's
Document
document
Date
registration no.
under existing
law
law
no
no.
1
2
3
registration no.
under existing
Details of capital
Total cenvat
goods on which credit
has been partially
availed
Total eligible
cenvat credit
under existing
law
Total cenvat
credit availed
under existing
credit unavailed
law
Value
Duties and
taxes paid
under existing law
(admissible as
ITC of central tax)
(9-10)
ED/
SAD
CVD
4
5
6
7
8
10
11
Total
(b)
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Sr.
Invoic Invoice Supplier's
no
e/
registration
Docu
ment
no.
docume no.
nt
under
Recipients'
registration no.
under existing
law
Details regarding ca

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ider) – Credit in terms of Rule 1 (4)
Inputs
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
(b)
Amount of vat and entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to
electronic credit ledger as SGST/UTGST
Total Input tax credit
admissible as
Total input tax
credit claimed
under earlier law
Total input tax credit
related to exempt sales not
claimed under earlier law
SGST/UTGST
1
2
3
4
Inputs
5
6
7
8
Inputs contained in semi-finished and finished goods
(c)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 1 (4)) (To be there only in States
having VAT at single point)
Description Unit Qty
Details of inputs in stock
Value
Tax paid
1
2
3
4
5
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No. Registration no.
under existing
l

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inished)
1
2
3
4
GSTIN of Manufacturer
Total
Details of goods with job- worker
HSN Description Unit Quantity Value
7
8
9
10
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
11
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
Details of goods held by the agent
GSTIN of Principal
Sr.
No.
1
Details of goods with Agent
Description
Unit
Quantity Value
2
3
4
5
Input Tax to be taken
6
11.
Details of credit availed in terms of Section 142 (11 (c))
Sr. no Registration No of Service Tax
VAT
Invoice/doc Invoice/
Registration No. ument no. document date
Tax Paid
1
2
3
4
5
6
Total
VAT paid Taken as SGST Credit
or Service Tax paid as Central Tax
Credit
7
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
12.

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Recovery of credit wrongly availed
Rule 5
Bill
TRANSITIONAL PROVISIONS
GST – Transitional Provisions – Final Draft Rules 04-06-2017
5. Recovery of credit wrongly availed
The amount credited under sub-rule (3) of rule 1 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.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations,

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Draft Rule for issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 for transfer of cenvat credit paid on specified goods available with a trader as on appointed date
GST
Dated:- 7-6-2017

A.(1) A manufacturer who was registered under Central Excise Act, 1944 (hereafter referred as manufacturer in this rule) may issue a document called Credit Transfer Document to evidence payment of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985, paid on goods manufactured and cleared by him before the date on which CGST Act, 2017 comes into force, under the cover of an invoice issued to a person who was not registered under the Central Excise Act, 1944 but is registered under the provisions of CGST Act, 2017 (hereafter referred to as dealer in this rule), subject to following limitations, conditions and procedures to be followed –
(i) The value of such goods in higher than rupees twenty five thousand per piece, bears th

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h it was cleared by him.
(v) Credit Transfer Document shall be issued within 30 days of the appointed date on which CGST Act, 2017 comes into force and copy of the corresponding invoices shall be enclosed with the Credit Transfer Document.
(vi) Copies of all invoices relating to buying and selling from manufacturer to the dealer, through intermediate dealers, is maintained by the dealer availing credit using CTDs.
(vii) CTD shall not be issued in favour of a dealer to whom invoice was issued for the same goods before the appointed date.
(viii) A dealer availing credit using Credit Transfer Document on manufactured goods shall not be eligible to avail credit under provision of rule 1(4) of Transition Rules made under CGST Act, 2017 on identical goods manufactured by the same manufacturer available in the stock of the dealer.
(ix) The dealer availing credit on the basis of Credit Transfer Document shall , at the time of making supply of such goods, mention the corresponding Cre

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r for verification on demand.
(6) Dealers availing credit on CTDs shall maintain record in the form TRANS 3B and such record shall be made available to the Central Excise officer for verification on demand.
[Note: Rule 9 of the CENVAT Credit Rules, 2004 shall be also amended to include Credit Transfer Document in the list of documents using which credit can be availed subject to the condition that such Credit Transfer Document is issued after the appointed date and within thirty days of the appointed date ]
Incorporate in TRANS 3
1 To be filed by manufacturer issuing CTDs
S. No.
GSTIN of the dealer whom CTD is issued
Total No. of CTDs issued
No. of invoices against which CTDs have been issued
Total quantity for which CTD issued
Total value of Goods for which CTDs have been issued
Central Excise duty paid on such goods.
2 To be filed by dealer availing Credit on CTD.
S. No.
GSTIN of the dealer issuing CTDs
Total No. of CTD received
No. of invoices against which

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Cenvat carried forward
Query (Issue) Started By: – arun aggarwal Dated:- 7-6-2017 Last Reply Date:- 7-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir
I am an exporter duely registered with excise as a manufacturer and taking cenvat on my purchases,
as I am exporting my products under bond without using the cenvat, resulting accumlated cenvat in my books.
now after GST can I carry the same as input credit and to be used as payment of GST
or I will get the refund under G

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Cabinet Secretary asks the different Ministries/Departments and Public Sector Undertakings (PSUs) under these Ministries to set-up and activate a GST Facilitation Cell to provide all possible support to the business and industry sector for the smooth roll-out of GST with effect from 1st July, 2017
GST
Dated:- 6-6-2017

The Cabinet Secretary, Government of India, Shri P.K. Sinha has asked the Secretaries of the different Ministries/Departments to set-up a Goods and Service Tax (GST) Facilitation Cell in their respective Department/Ministry. Shri Sinha said that the Cell, in turn, shall be in constant touch with the major industry and business associations relating to the respective Ministry/Department and provide all possible su

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etary further added that this would greatly facilitate the roll-out of GST.
The Cabinet Secretary in his letter to the Secretaries of the different Ministries/Departments has also asked them to ensure that all Public Sector Units (PSUs) under the administrative control of their respective Ministry/Department are GST Compliant before 1st July, 2017. He asked the Secretaries to have meeting(s) with all the CMDs/Chair Persons of the PSUs, if any, under their charge in order to sensitize them towards GST roll-out. The Cabinet Secretary further added that preferably each PSU may constitute a GST Cell, which, in turn, should be fully equipped with the complete knowledge of all the relevant GST Act/Rules/Rate Structure etc.
The Cabinet Secretary

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GST need to be GST ready.
The Revenue Secretary, Dr. Adhia had also mentioned that the new scheme of tax administration will have an impact on the work of various Ministries/Departments including PSUs and other autonomous bodies who are involved in the economic activity in one way or the other, therefore, there is need for a time bound schedule for undertaking GST awareness campaign and training programme for the officials of the respective Ministry/Department. The Revenue Secretary stated that National Academy of Customs, Excise and Narcotics (NACEN) has been mandated to conduct the GST training for the officers as well as for the representatives of trade and industry. He said that NECAN has a panel of resource persons/master trainers acr

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GST registration & Tax / GST applicable -reg
Query (Issue) Started By: – N Balachandran Dated:- 6-6-2017 Last Reply Date:- 22-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
​​​​​Sir,,
1. We are supplying and laying the pipes for water supply projects in various states ( Municipal Corporation & Water supply and sewage board ) and reporting the turnover in respective states under VAT act. Since projects & Works contract are classified under Works contract Services under GST act, Can we have Centralised GST Registration at Head Office, Chennai and do the billing from to there to all customers outside state of Tamil Nadu instead of having GST registration in different states? (OR ) Is it requir

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MISMATCH FORMATS
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bills
Forms
MISMATCH FORMATS of GST – Returns – Final Draft Rules 3-6-2017
Results of Matching after filing of the Returns of September (to be filed by 20th October)
–
=============
Document 1
GOODS AND SERVICES TAX RULES, 2017
MISMATCH FORMATS
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No. /Invoice/Debit
Month
Note/Credit Note
Date Number
Taxable Value
ITC/Output Liability
Interest
State
Integrated Central / UT
Cess Integrated
Central State
Cess
A. Finally Accepted Input Tax Credit
Details of Invoices, Debit and Credit Notes of the month o

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/Duplicates that have led to increase of liability in the return for September filed by 20th October
Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by
20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return
for month of September to be filed 20th October
1 July
2 July of invoices. Debit and Credit Notes of the month of August that were found to be duplica
Two Months
Two Months
Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
September filed by 20th October
August
2

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st
C.2
Two Months
Two Months
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 20th November
1
September
2
September
One Month
One Month
C.3
Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will
become payable in the return of October return to be filed by 20th November
September
2
September
One Month-high
One Month-high
D.
D.1
Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
Details of Invoices, Debit and Credit Notes of the month of September t

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GST PCT-05
Authorization/withdrawal of authorization of Goods and Service Tax Practitioner
Bills
Forms
GST PCT-05 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT-05
–
=============
Document 1Form GST PCT-05
[See Rule
]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
To
The authorized 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.
T

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GST PCT-04
Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
Bills
Forms
GST PCT-04 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT-04
–
=============
Document 1Reference No.
To
Name
Address
Enrollment Number
Form GST PCT-04
[See Rule ]
Date-
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated – in response to the notice to show cause dated –
Whereas no reply

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GST PCT-03
Show Cause Notice for disqualification
Bills
Forms
GST PCT-03 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT-03
–
=============
Document 1Form GST PCT-03
[See Rule ]
Reference No.
Το
Name
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
Date
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the ce

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GST PCT-02
Enrolment Certificate for Goods and Service Tax Practitioner
Bills
Forms
GST PCT-02 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT-02
–
=============
Document 1
Form GST PCT-02
[See Rule -]
Enrolment Certificate of Goods and Services Tax Practitioner
1. Enrolment Number
2.
PAN
3.
Name of the Goods and Services Tax
Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Enrolment Authority
Designation.
Signature of

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GST PCT-01
Application for Enrolment as Goods and Service Tax Practitioner
Bills
Forms
GST PCT-01 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT -01
–
=============
Document 1Form GST PCT – 1
[See Rule ]
Application for Enrolment as Goods and Services Tax Practitioner
Part-A
State/UT-
District –
☑
(i) Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii)
PAN
(iii) Email Address
(iv) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3.
Date of application
4
Enrolment sought as:
5.
Membership Number
5.1
PART B
Membership Type (drop down will
change based the institute selected)
Date

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gnation of the post held at the time of
retirement
Scanned copy of Pension Certificate issued by AG office or
any other document evidencing retirement
8.
Applicant Details
8.1
Full name as per PAN
Father's Name
8.2
8.3
Date of Birth
8.4
Photo
8.5
Gender
8.6
Aadhaar
8.7
PAN
8.8
Mobile Number
8.9
Landline Number
8.10
Email id
9.
Professional Address
9.1
Building No./ Flat No./Door No.
9.2
Floor No.
9.3
Name of the Premises / Building
9.4
Road/Street Lane
9.5
Locality/Area / Village
9.6
District
9.7
State
9.8
PIN Code
10.
Qualification Details
(Any three will be mandatory)
10.1
Qualifying Degree
10.2
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obt

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GSTR-11
Inward supplies statement for persons having Unique Identification Number (UIN)
Bills
Forms
GSTR-11 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-11
–
=============
Document 1
Form GSTR -11
[See Rule -]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
GSTIN
of
supplier
Invoice/Debit
Note/Credit Note
details
Rate
Taxable
value
1
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
No Date Value
Integrated
tax
Central
Tax
3
4
5
6
7
8
State/
UT Tax
9
CESS
10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
Integrated t

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GSTR-08
Statement for Tax Collection at Source
Bills
Forms
GSTR-08 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-8
 
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Document 1
Form GSTR – 8
[See Rule -]
Statement for tax collection at source
Year
Month
GSTIN
1.
2.
(a)
Legal name of the registered person
(b) Trade name, if any
3. Details of supplies made through e-commerce operator
Auto Populated
Auto Populated
(Amount in Rs. for all Tables)
GSTIN of
the
supplier
Details of supplies made which attract TCS
Amount of tax collected at source
Gross value of
Value of Net amount liable
Integrated Tax
Central Tax
State/UT Tax
supplies made
supplies
for TCS
returned
1
2
3
4
5
6
7
3A. Supplies made to registered

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d Tax
Central Tax
State / UT Tax
7. Interest payable and paid
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Tax payable
Amount paid
2
3
Amount of interest
payable
2
Amount paid
3
8. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Other
2
3
4
5
Debit Entry Nos.
6
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and
submissions of return]
Description
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
2
Interest
3
Verification
I hereby solemnly affirm and declare that the information given herein above is

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GSTR-07A
Tax Deduction at Source Certificate
Bills
Forms
GSTR-07A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-7A
 
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Document 1
1. TDS Certificate No. –
2. GSTIN of deductor –
3. Name of deductor –
4. GSTIN of deductee-
5. (a) Legal name of the deductee –
Form GSTR 7A
[See Rule -]
Tax Deduction at Source Certificate
(b) Trade name, if any –
6. Tax period in which tax deducted and accounted for in GSTR-7 –
7. Amount of tax deducte

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GSTR-07
Return for Tax Deduction at Source
Bills
Forms
GSTR-07 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-7
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Document 1
Form GSTR-7
[See Rule…]
Return for Tax Deducted at Source
1.
GSTIN
2.
(a) Legal name of the Deductor
(b) Trade name, if any
3. Details of the tax deducted at source
GSTIN
of deductee
1
Amount paid to deductee on which tax is
deducted
2
Year
Month
Auto Populated
Auto Populated
(Amount in Rs. for all Tables)
Amount of tax deducted at source
Integrated Tax
Central Tax
State/UT Tax
3
4
5
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Month
Original details
GSTIN of
deductee
Revised details
Amount paid to
d

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ed Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax
and submissions of return]
Description
1
(b) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
2
Interest
3
Late fee
4
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature of Authorized Signatory
Name of Authorized Signatory
Designation/Status….
49
49
Instructions –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. TDS: Tax Deducted at So

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GSTR-06A
Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD
Bills
Forms
GSTR-06A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-6A
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Document 1
Form GSTR-6A
[See Rule…..]
Details of supplies auto-drafted from
(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
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of supplier
Invoice deta

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