The Meghalaya Goods and Services Tax (Second Amendment) Rules, 2017.
ERTS(T) 79/2017/470 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
=============
Document 1EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. ERTS(T) 79/2017/470
Dated Shillong the 29th Dec, 2017
No. ERTS(T) /In exercise of the powers conferred by section 164 of the Meghalaya Goods
and Services tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, hereby
makes the following rules further to amend the Meghalaya Goods and Services Tax Rules,
2017, namely:-
1. (1) These rules may be called the Meghalaya Goods and Services Tax (Second
Amendment) Rules, 2017.
(2) They shall be deemed to have come into force on the 1st day of July, 2017.
2. In the Meghalaya 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 considera
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of the new phone without exchange is twenty
four thousand rupees, the open market value of the new phone is twenty four thousand
rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a
printer that is manufactured by the recipient and the value of the printer known at the
time of supply is four thousand rupees but the open market value of the laptop is not
known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons,
other than through an agent.-The value of the supply of goods or services or both between
distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier
and recipient are related, other than where the supply is made through an agent, shall-
(a)
be the open market value of such supply;
(b)
if the open market value is not available, be the value of supply of goods or
services of like kind and quality;
(c)
if the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
person, where the goods are
intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying
groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees
per quintal on the day of the supply. Another independent supplier is supplying groundnuts
of like kind and quality to the said agent at the price of four thousand five hundred and fifty
rupees per quintal. The value of the supply made by the principal shall be four thousand five
hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90
per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be
determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a
supply of goods or services or both is n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion to the purchase or sale of foreign currency,
including money changing, shall be determined by the supplier of services in the following
manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be
equal to the difference in the buying rate or the selling rate, as the case may be, and
the Reserve Bank of India reference rate for that currency at that time, multiplied by
the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for
a currency is not available, the value shall be one per cent. of the gross amount of
Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged
is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two
amounts the person changing the money would have received by converting any of
the two currencies into Indian Rupee on that day at the reference rate provided by the
Reserv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ickets 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 ââ¬Åbasic fareâ⬠means that part
of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated
for investment, or savings on behalf of the policy holder, if such an amount is
intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single
premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the pre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
by five percentage points
for every quarter or part thereof, between the date of purchase and the date of disposal by the
person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
which is redeemable against a supply of goods or services or both shall be equal to the
money value of the goods or services or both redeemable against such token, voucher,
coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be
notified by the Government, on the recommendations of the Council, as referred to in
paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section
25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything
contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as
a pure agent of the recipient of supply shall be exc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in
addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of Company B. Other than its service fees, A also recovers from B,
registration fee and approval fee for the name of the company paid to the Registrar of
Companies. The fees charged by the Registrar of Companies for the registration and
approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the
payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not
part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of
value. The rate of exchange for the determination of the value of taxable goods or ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n, 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;
36.
(b) “supply of goods or services or both of like kind and qualityâ⬠means any other
supply of goods or services or both made under similar circumstances that, in respect of
the characteristics, quality, quantity, functional components, materials, and the
reputation of the goods or services or both first mentioned, is the same as, or closely or
substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
Documentary requirements and conditions for claiming input tax credit.-
(1)The input tax credit shall be availed by a registered person, including the Input Service
Distributor, on the basis of any of the following documents, namely,-
(a)
(b)
(c)
(d)
(e)
an invoice issued by the supplier of goods or services or both in accordance with
the provisions of section
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and has been confirmed on account
of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A
registered person, who has availed of input tax credit on any inward supply of goods or
services or both, but fails to pay to the supplier thereof, the value of such supply along with
the tax payable thereon, within the time limit specified in the second proviso to sub-section
(2) of section 16, shall furnish the details of such supply, the amount of value not paid and
the amount of input tax credit availed of proportionate to such amount not paid to the
supplier in FORM GSTR-2 for the month immediately following the period of one hundred
and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of
the said Act shall be deemed to have been paid for the purposes of the second proviso to
sub-section (2) of section 16.
(2) T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ons of sub-section (2) of section 17, in accordance
with the option permitted under sub-section (4) of that section, shall follow the following
procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business
purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17,
in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input
services referred to in the second proviso to sub-section (4) of section 17 and not
covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections
41, 42 and 43, be credited to the electronic credit ledger of the said company or the
institution.
39.
Pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d) and (e) of sub-section (2) of section 20 to one of the
recipients ââ¬Â¨R1', whether registered or not, from amongst the total of all the
recipients to whom input tax credit is attributable, including the recipient(s)
who are engaged in making exempt supply, or are otherwise not registered for
any reason, shall be the amount, “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
“T” is the aggregate of the turnover, during the relevant period, of all recipients
to whom the input service is attributable in accordance with the provisions of
section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax
credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax
shall-
(i) in respect of a recipi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to
an Input Service Distributor by the supplier shall be distributed in the manner and
subject to the conditions specified in clauses (a) to (f) and the amount attributable to
any recipient shall be calculated in the manner provided in clause (d) and such credit
shall be distributed in the month in which the debit note is included in the return in
FORM GSTR-6;
(j)
any input tax credit required to be reduced on account of issuance of a credit note
to the Input Service Distributor by the supplier shall be apportioned to each recipient
in the same ratio in which the input tax credit contained in the original invoice was
distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit
note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.- (1) The input tax credit
claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held
in stock or inputs contained in semi-finished or finished goods held in stock, or the credit
claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said
sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section
(1) of section 18, shall be claimed after reducing the tax paid on such capital goods
by five percentage points per quarter of a year or part thereof from the date of the
invoice or such other documents on which the capital goods were received by the
taxable person.
(b) the registered person shall within a period of thirty days from the date of his
becoming eligible to avail the input tax credit under sub-section (1) of section 18
shall make a declaration, electronically, on the common portal in FORM GST ITC-
01 to the effect t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e details furnished in the declaration under clause (b) shall be duly certified by
a practicing chartered accountant or a cost accountant if the aggregate value of the
claim on account of central tax, State tax, Union territory tax and integrated tax
exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and
(d) of sub-section (1) of section 18 shall be verified with the corresponding details
furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in
FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for
the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on
the said goods at the rate of five percentage points for every quarter or part thereof from the
date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a
business. (1) A registere
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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,-
10
(a) the total input tax involved on inputs and input services in a tax period, be
denoted as 'T';
(b) the amount of input tax, out of ââ¬Â¨T', attributable to inputs and input services
intended to be used ex
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ter 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-
where,
D1= (EÃÆ·F) ÃÆââ¬â C2
ââ¬Â¨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 ââ¬Â¨E' and 'F' of the last tax period for which the
details of such turnover are available, previous to the month during which the said
value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate
value of exempt supplies and the total turnover shall exclude the amount of any duty
or tax levi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
an 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 ââ¬Â¨T1' and ââ¬Â¨T2' respectively, and the
remaining amount of credit on such inputs or input services shall be included in ââ¬Â¨T4ââ¬â¢.
(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 ââ¬Â¨Dâââ¬Å¡Â and
'D2', such excess shall be added to the output tax liability of the registered person in the
month not later than the month of September following the end of the financial year to
which such credit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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,-
12
12
(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 ââ¬Â¨A', shall be credited to the electronic credit ledger and t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate of five percentage points for every quarter or part thereof shall be
added to the aggregate value ââ¬Â¨Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods
during their useful life, be denoted as ââ¬Â¨Tm' and calculated as-
Tm= TcÃÆ·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 ââ¬Â¨Trââ¬â¢
and shall be the aggregate of ââ¬Â¨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 calcul
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd finished
goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4)
of section 18 or sub-section (5) of section 29, be determined in the following manner,
namely,-
13
(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) shal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-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 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 ano
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f 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 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 Identification Number or Unique
Identity Number, if registered, of the recipient;
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y 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
signature or digital signature of the supplier or his authorised representative:
(q)
Provided that the Board may, on the recommendations of the Council, by
notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods
or services that a class of registered persons shall be required to mention, for such
period as may be specified in the said notification; and
(ii)
the class of registered persons that would not be required to mention the
Harmonised System of Nomenclature code for goods or services, for such period as
may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause
(f) of sub-section (3) of section 31, a registered person may issue a consolidated
invoice at the end of a month for supplies covered
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plies at the close of each day in
respect of all such supplies.
47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the
taxable supply of services, shall be issued within a period of thirty days from the date of
the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a
financial institution, including a non-banking financial company, the period within which
the invoice or any document in lieu thereof is to be issued shall be forty five days from the
date of the supply of service:
Provided further that an insurer or a banking company or a financial institution,
including a non-banking financial company, or a telecom operator, or any other class of
supplier of services as may be notified by the Government on the recommendations of the
Council, making taxable supplies of services between distinct persons as specified in section
25, may issue the invoice before or at the time such supplier records the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
,-
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
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 Identification Number or Unique
Identity Number, if registered, of the recipient;
Harmonised System of Nomenclature Code for goods or services;
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:
17
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 othe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aken;
(h)
(i)
(j)
(k)
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 State and its code, in case of a supply
in the course of inter-State 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)
(c)
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, con
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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;
(c)
(d)
(e)
description of goods or services;
(f)
amount paid;
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
signature or digital signature of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te and its code, if such recipient is un-registered;
(h)
serial number and date of the corresponding tax invoice or, as the case may
be, bill of supply;
(i)
value of taxable supply of goods or services, rate of tax and the amount of the
tax credited or, as the case may be, debited to the recipient; and
(2)
(j)
signature or digital signature of the supplier or his authorised representative.
Every registered person who has been granted registration with effect from a date
earlier than the date of issuance of certificate of registration to him, may issue revised tax
invoices in respect of taxable supplies effected during the period starting from the effective
date of registration till the date of the issuance of the certificate of 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 supplie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 to whom the credit is distributed;
amount of the credit distributed; and
20
20
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
any form, by whatever name called, whether or not serially
numbered, and whether or not containing the address of the recipient of service but
containing other information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the
documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a)
(b)
(c)
(d)
supply of liquid gas where the quantity at the time of removal from the place
of business of the supplier is not known,
transportation of goods for job work,
transportation of goods for reasons other than by way of supply, or
such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen
characters, in one or multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
(i) date and number of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Where goods are being transported on a delivery challan in lieu of invoice, the same
shall be declared as specified in rule 138.
Where the goods being transported are for the purpose of supply to the recipient but
the tax invoice could not be issued at the time of removal of goods for the purpose of
supply, the supplier shall issue a tax invoice after delivery of goods.
Where the goods are being transported in a semi knocked down or completely
knocked down condition –
(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.- (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
) Every registered person, other than a person paying tax under section 10, shall keep and
maintain an account, containing the details of tax payable (including tax payable in
accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax
collected and paid, input tax, input tax credit claimed, together with a register of tax invoice,
credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of-
(a) names and complete addresses of suppliers from whom he has received the goods or
services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or
services, where required under the 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
erson shall be
serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account
belonging to a registered person are found at any premises other than those mentioned in the
certificate of registration, they shall be presumed to be maintained by the said registered
person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply
goods or services on behalf of such principal separately;
23
(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) Ev
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and
(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form
and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all the invoices, bills of
supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward
supply and outward supply shall be preserved for the period as provided in section 36 and
shall, where such accounts and documents are maintained manually, be kept at every related
place of business mentioned in the certificate of 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
perso
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
passwords of such files and explanation
for codes used, where necessary, for access and any other information which is required for
such access along with a sample copy in print form of the information stored in such files.
58.
Records to be maintained by owner or operator of godown or warehouse and
transporters. (1) Every person required to maintain records and accounts in accordance
with the provisions of sub-section (2) of section 35, if not already registered under the Act,
shall submit the details regarding his business electronically on the common portal in FORM
GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner
and, upon validation of the details furnished, a unique enrolment number 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
59.
Chapter VIII
Returns
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 –
(3)
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
her than a person referred to in section 14 of the Integrated Goods and Services
Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both
received during a tax period under sub-section (2) of section 38 shall, on the basis of details
contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified
in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically
through the common portal, either directly or from a Facilitation Centre notified by the
Commissioner, after including therein details of such other inward supplies, if any, required
to be furnished under sub-section (2) of section 38.
(2) Every registered person shall 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-7 shall be made available to the deductee in Part C of FORM
GSTR-2A electronically through the common portal and the said deductee may include the
same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under
section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of
FORM GSTR 2A electronically through the common portal and such person may include
the same in FORM GSTR-2.
(8)
The details of inward supplies of goods or services or both furnished in FORM
GSTR-2 shall include the –
61.
(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.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ledger in
accordance with the provisions of sub-section (6) of section 49, may claim such refund in
Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application
filed under section 54.
27
22
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le, it is hereby declared that the person shall not
be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier
for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion
or where option is withdrawn at the instance of the proper officer shall, where required,
furnish the details relating to the period prior to his opting for payment of tax under section
9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending
September of the succeeding financial year or furnishing of annual return of the preceding
financial year, whichever is earlier.
63. 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
h electronically the
return in FORM GSTR-6, containing the details of tax invoices on which credit has been
received and those issued under section 20, through the common portal either directly or
from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at
source.- (1) Every registered person required to deduct tax at source under section 51
(hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7
electronically through the common portal either directly or from a Facilitation Centre
notified by the Commissioner.
(2)
The details furnished by the deductor under sub-rule (1) shall be made 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 porta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of input tax credit – The following details relating to the claim
of input tax credit on inward supplies including imports, provisionally allowed under section
41, shall be matched under section 42 after the due date for furnishing the return in FORM
GSTR-3-
Goods and Services Tax Identification Number of the supplier;
Goods and Services Tax Identification Number of the recipient;
(a)
(b)
(c)
invoice or debit note number;
20
29
invoice or debit note date; and
(d)
(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 th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nally 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 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 reci
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n the same invoice more than once.- Duplication of
claims of input tax credit in the details of inward supplies shall be communicated to the
registered person in FORM GST MIS-1 electronically through the common portal.
73.
Matching of claim of reduction in the output tax liability -The following details
relating to the claim of reduction in output tax liability shall be matched under section 43
after the due date for furnishing the return in FORM GSTR-3, namely:-
(a)
(b)
(c)
Goods and Services Tax Identification Number of the supplier;
Goods and Services Tax Identification Number of the recipient;
credit note number;
(d)
(e)
credit note date; and
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
od, 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.
31
(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 recipient
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hat
(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 available for payment
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tor and those declared by the supplier shall be made available to the supplier
electronically in FORM GST MIS-3 and to the e-commerce operator electronically in
FORM GST MIS 4 on the common portal on or before the last date of the month in which
the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in
which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may
make suitable rectifications in the statement to be furnished for the month in which the
discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount
to the extent of discrepancy shall be added to the output tax liability of the supplier in his
return in FORM GSTR-3 for the month succeeding the month in which the details of
discrepancy are made available an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
33
certified, in FORM GSTR-9C, electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under
section 45, shall furnish such return electronically in FORM GSTR-10 through the common
portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every
person who has been issued a Unique Identity Number and claims refund of the taxes paid
on his inward supplies, shall furnish the details of such supplies of taxable goods or services
or both electronically in FORM GSTR-11, along with application for such refund claim,
through the common portal either directly or through a Facilitation Centre notified by t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ernment, 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:-
(2)
(a)
final examination of the Institute of Chartered
Accountants of India; or
(b) final examination of th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 services tax practitioner so
authorised shall be allowed
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
deposit for credit into the electronic cash ledger;
(d)
file a claim for refund; and
(e)
(9)
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.
Any registered person opting to furnish his return through a goods and services tax
practitioner shall-
(10)
(a) give his consent in FORM GST PCT-05 to any goods and services tax
practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and
ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
36
(2)
The electronic liability register of the person shall be debited by-
(a)
the amount payable towards tax, interest, late fee or any other amount
payable as per the return furnished by the said person;
(b)
the amount of tax, interest, penalty or any other amount payable as
determined by a proper officer in pursuance of any proceedings under the Act or as
ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section
42 or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
(3)
Where a registered person has claimed refund of any unutilized amount fro
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
al.
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:-
38
Internet Banking through authorised banks;
(ii)
(iii)
Credit card or Debit card through the authorised bank;
National Electronic Fund Transfer or Real Time Gross Settlement from any
bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan per tax p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion, 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 the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
c 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.
39
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
ledge
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-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
applicant out of the advance tax deposited by him under section 27 at the time of
registration, shall be claimed in the l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
count 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 developer has not availed the input tax credit of the tax paid by the
supplier of goods or services or both, in a case
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sequently 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 that the incidence of tax, interest or any
other amount claimed as refund has not been passed on to any other person, in a case
where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases
covered under clause (a) or clause (b) or clause
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of goods + Turnover of zero-rated
supply of services) x Net ITC ÃÆ·Adjusted Total Turnover
Where,-
42
(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
43
33
(5)
supply of services where supply has been completed for which payment had
been received in advance in any period prior to the relevant period reduced by
advances received for zero-rat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ctronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available
to the applicant through the common portal electronically, clearly indicating the date of
filing of the claim for refund and the time period specified in sub-section (7) of section 54
shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger,
shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of
the said application, scrutinize the application for its completeness and where the application
is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement
in FORM GST RFD-02 shall be made available to the applicant through the common portal
electronically, clearly indicating the date of filing of the claim for refund and the time period
specified in sub-section (7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
itted 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 (5) of section 54 is due and payable
to the applicant, he shall make an order in FORM GST RFD-06 sanctioning
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 a payment advice in FORM GST RFD-05 for the
44
amount of refund and the same shall be electronically credited to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ected, 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 in FORM GST RFD-10 once in every quarter, electronically on the common portal,
either directly or through a Facilitati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
this rule.
45
(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 shall be
transmitted electronically by the common portal to the system designated by the Customs
and the said system shall ele
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 passing an order in FORM
GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to the Government of
Bhutan on the e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 Central Government
or the State Government may make an application for a grant from the Consumer Welfare
Fund:
Provided that a consumer m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t;
C. to get the accounts of the applicants audited, for ensuring proper utilisation of
the grant;
47
d.
to require any applicant, in case of any default, or suppression of material
information on his part, to refund in lump-sum, the sanctioned grant to the
Committee, and to be subject to prosecution under the Act;
e.
to recover any sum due from any applicant in accordance with the provisions
of the Act;
f.
to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
g. to reject an application placed before it on account of factual inconsistency,
or inaccuracy in material particulars;
h. to recommend minimum financial assistance, by way of grant to an applicant,
having regard to his financial status, and importance and utility of nature of activity
under pursuit, after ensuring that the financial assistance provided shall not be
misutilised;
i.
to identify beneficial and safe sectors, where investments out of Consumer
Welf
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eipt of the application under sub-rule (1), issue a notice in
FORM GST ASMT-02 requiring the registered person to furnish additional information or
documents in support of his request and the applicant shall file a reply to the notice in
FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment
of tax on a provisional basis indicating the value or the rate or both on the basis of which the
assessment is to be allowed on a provisional basis and the amount for which the bond is to
be executed and security to be furnished not exceeding twenty five per cent. of the amount
covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-
section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a
bank guarantee for an amount as determined under sub-rule (3):
48
Provided that a bond furnished to the proper of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g
that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM
GST ASMT-09 within a period of seven working days from the date of the receipt of the
application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected
for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of
section 61 with reference to the information available with him, and in case of any
discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing
him of such discrepancy and seeking his explanation thereto within such time, not exceeding
thirty days from the date of service of the notice or such further period as may be permitted
by him and also, where possible, quantifying the amount of tax, interest and any other
amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under
sub-rule (1), and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n referred to in sub-section (2) of section 64 may file an application for
withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-
section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit. (1) The period of audit to be conducted under sub-section (1) of section 65
shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the
provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in
accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the books of account of
the registered person shall, with the assistance of the team of officers and officials
accompanying him, verify the documents on the basis of which the books of account are
maintained and the returns and statements furnished
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n
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 ââ¬â 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
50
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 do
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
verification contained therein
and all the relevant documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer
authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate
Authority. A copy of the advance ruling pronounced by the Appellate Authority for
Advance Ruling and duly signed by the Members shall be sent to-
–
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
–
Chapter ââ¬â XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under
sub-section (1) of section 107 shall be file
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ll 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 the Registrar, in FORM GST APL-0
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
52
62
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for
every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax
credit involved or the amount of fine, fee or penalty determined in the order appealed
against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification
of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal
under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM
GST APL-07, along with the relevant document
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
se may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before
the adjudicating authority or, as the case may be, the Appellate Authority any
evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate
Authority has made the order appealed against without giving sufficient
opportunity to the appellant to adduce evidence relevant to any ground of
appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or
the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence
produced under sub-rule (1) unless the adjudicating authority or an officer
authorised in this behalf by the said authority has been allowed a reasonable
opportunity –
(a) to examine the evidence or document or to cross-examine any witness
produced by the appellant; or
(b) to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in
FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High
Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised
representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of
section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection
with any proceedings under the Act, the Commissioner may, after providing him an
opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in
stock on the appointed day.- (1) Every registered person entitled to take credit of
input tax under section 140 shall, within ninety days of the appointed day, submit a
declarati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the
following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit
under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax
credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-
section (6) or sub-section (8) of section 140, specify separately the details of stock held on the
appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following
details, namely:ââ¬â⬢
(i)
the name of the supplier, serial number and date of issue of the invoice
by the supplier or any document on the basis of which credit of input tax was
admissible under the existing law;
(ii)
(iii)
(iv)
the description a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of value added tax.
(ii) Such credit shall be allowed at the rate of sixty per cent on such goods which attract State
tax at the rate of nine per cent. or more and forty per cent for other goods of the State tax
applicable on supply of such goods after the appointed date and shall be credited after the
State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be
allowed at the rate of thirty per cent and twenty per cent respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions,
namely, –
(i) such goods were not wholly exempt from tax under the Meghalaya Value Added Tax Act,
2003
(ii) the document for procurement of such goods is available with the registered person.
(iii) the registered person availing this scheme and having furnished the details of stock held
by him i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aration electronically in
FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or
service tax has been paid before the appointed day but the supply is made after the appointed
day, and the Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the
provisions of section 141 apply shall, within ninety days of the appointed day, submit a
declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the
inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed
day.
120. Details of goods sent on approval basis.- Every person having sent goods 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 procee
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(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.
125.
(2)
(3)
(4)
(5)
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.
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 reti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
thority may
determine the methodology and procedure for determination as to whether the reduction in
the 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 the rate of tax on any supply of goods
or services or the benefit of 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 the 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,
128.
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 the rate of tax on the supply of goods or services or the benefit of
input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the
matter to the Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence
neces
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
her interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of
three months of the receipt of the 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 disclosure
of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on
confidential basis to furnish non-confidential summary thereof and if, in t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o 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).
59
133.
Order of the Authority.- (1) The Authority shall, within a period of three months
from the date of the receipt of the report from the Director General of Safeguards determine
whether a registered person has passed on the benefit of the reduction in the rate of tax on
the supply of goods or services or the benefit of input tax credit to the recipient by way of
commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority
where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of
the reduction in the rate of tax on the supply of goods or services or the benefit of input tax
credit to the recipient by way of commensurate reduction in prices, the Authority may order-
(a) redu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er 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 the 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,
60
60
(a) “Authorityâ⬠means the National Anti-profiteering Authority constituted under
rule 122;
(b) “Committeeâ⬠means the Standing Committee on Anti-profiteering constituted by
the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) ââ¬Åinterested party” includes-
a. suppliers of go
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ant of voluntary registration
[For claim made under section 18 (1)(b)]
6.
Date on which goods or services becomes
taxable [For claim made under section 18 (1)(d)]
62
62
63
63
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
Sr.
GSTIN/
Registrat
Invoice *
Description of
inputs held in
Unit
No.
ion under
No.
Date
stock, inputs
Quantit
y
Quanti
ty
CX/
contained in
Code
Value
(As adjusted by
debit note/credit
note)
Amount of ITC claimed (Rs.)
Central
Tax
State
Tax
UT Tax
Integrate
d Tax
Cess
VAT of
supplier
âËÅ held in sack
semi-finished or
(UQC)
finished goods
1
2
3
4
5
6
7
8
9
10
11
12
13
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.
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
I
10. Verification
hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date – dd/mm/yyyy
65
Form GST ITC -02
[See rule 41(1)]
–
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
Trade name,
if
any
7. Details of ITC to be transferred
1
Central Tax
State Tax
Tax
Amount of matched ITC
Amount of matched ITC to be transferred
available
2
3
UT Tax
Integrated
Tax
Cess
66
99
67
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(ii) Date of filing
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be
paid under section 18(4).
Sr.
GSTIN/
*Invoice/Bill of
No.
Registration
entry
Description of inputs
held in stock, inputs
Unit
Qty
under CX/
VAT of
No.
Date
supplier
contained in semi-
finished or finished
goods held in stock and
capital goods
Quantity
Code
(UQC)
1
2
4
5 (a) Inputs held in stock (where invoice is available)
5 to mouts contained in semi-finished and fatshed
69
69
Value**
(As adjusted
by debit
note/credit
note)
Amount of ITC claimed (Rs.)
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
5
6
7
8
9
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
horised signatory
Name
Designation/Status
Date – dd/mm/yyyy
71
1.
GSTIN –
2.
(a) Legal name –
(b) Trade name, if any –
3. Period:
Quarter –
Form GST ITC-04
[See rule-45(3)]
Details of goods/capital goods sent to job worker and received back
Year-
4. Details of inputs/capital goods sent for job-work
GSTIN
State in case of
unregistered job-
worker
Challan no. Challan date Description of
UQC
Quantity
goods
Taxable
value
Type of goods
Inputs/capital
goods)
72
Rate of tax (%)
Central State/ Integrated Cess
UT tax
tax
tax
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN/
State of job
Received
back/sent out to
Original
Original
challan No. challan date
Challan details if sent to
another job worker
worker if
unregistered
another job
worker/
supplied from
Invoice details in case
supplied from
premises of job
Description
UQC
Quantity Taxable
value
worker
No.
No.
Date
premises of job
worker
Date GSTIN/ Stat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ub/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
4.
Name of the State
5.
Jurisdiction detail
Centre
6.
7.
(a)
Date of commencement of business
Particulars of Principal Place of Business
Address
Building No./Flat No.
Name of the
Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b)
74
Contact Information
Floor No.
Road/Street
District
PIN Code
Longitude
District
State
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)
Godown
Cold Storage
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
Office/Sale Office
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
et
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
76
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
12. 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.
13. List of documents uploaded
(Identity and address proof)
14. Verification
I hereby
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
5. Taxable outward inter-State supplies to un-registered persons where the invoice value is
more than Rs 2.5 lakh
Place of
Supply
No.
Invoice details
Date
Rate
Value
Taxable
Value
Amount
Integrated Tax
Cess
(State/UT)
1
2
4
5
6
7
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
78
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce
operator
6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill
of export
Integrated Tax
No. Date Value
No.
Date
Rate
Taxable
Amt.
value
1
2
3
4
5
6
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 Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9. Amendments to taxable outward supply details furnished in returns for earlier
tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund
vouchers issued during current period and amendments thereof]
Details of
original
Revised details of document or Rate Taxable
details of original Debit/Credit
Amount
Value
Place of
supply
document
GSTIN Inv. Inv. GSTIN Invoice Shipping
Notes or refund vouchers
Value
No. Date
bill
Integrated Central State/
Tax
Tax UT Tax
Cess
No Date No.
Date
1
3
4
12
13
14
15
16
5 6 7 8 9 10 11
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
State/UT Tax
Cess
Tax period for which the details are
3
4
5
6
being revised
10A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
x 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 11A(1) 11A(2) 11B(1)| 11B(2)
furnished in S. No.(select)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total Total Total
(Optional
if HSN is
provided)
1
3
Amount
Quantity value Taxable
Value Integrated Central State/UT
Tax
Cess
Tax
Tax
5
6
7
8
9
10
11
13. Documents issued during the tax period
Sr.
No.
Nature of document
Sr. No.
From ÃŽ¤ÃŽ¿
Total
number
Cancelled
Net issued
2
3
4
5
6
7
1 Invoices for outward supply
|Invoices for inward supply from
2
unregistered person
3 Revi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stered person
2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant
tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first
quarter of the current financial year shall be reported in the preliminary information in
Table 3. This information would be required to be submitted by the taxpayers only in the
first year. Quarterly turnover information shall not be captured in subsequent returns.
Aggregate turnover shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all supplies
as under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level details,
rate-wise, should be uploaded in Table 4, including supplies attracting reverse
charge and those effected through e-commerce operator. Outwards supply
information in these categories are to be furnished separately in the Table.
(ii) For all inter-State B to C supplies,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s mandatory in this table.
7. Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However, if the
shipping bill details are not available, Table 6 will still accept the information. The same
can be updated through submission of information in relation to amendment Table 9 in
the tax period in which the details are available but before claiming any refund / rebate
related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits
capturing port code (six digits) followed by number of shipping bill.
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 cr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
operator attracting collection of tax at source and Table
7A (2) to capture supplies made through e-commerce operator attracting collection
of tax at source out of gross supplies reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made through
e-commerce operator attracting collection of tax at source and Table 7B (2) to
capture supplies made through e-commerce operator attracting collection of tax at
source out of gross supplies reported in Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
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 inform
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nst invoices issued in the current tax
period. The details of information relating to advances would be submitted only if the
invoice has not been issued in the same tax period in which the advance was received.
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.
86
Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
Year
Month
3. Taxable outward supplies made to registered persons including supplies
attracting reverse charge other than the suppl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hat the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
and in case of any reduction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Place
Date
88
Signatures
Name of Authorised Signatory
Designation/Status
1. GSTIN
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
2. (a)
Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
Year
Month
(Amount in Rs. for all Tables)
GSTI Invoice Rat Taxabl
Amount of Tax
details
of
e e
value
Place of Whether Amount of ITC available
supply input or
(Name
input
suppli N Dat Valu
er 0 e
e
Integrat Centr Stat CES
ed tax al
S
of
service/
Integrat Centr
ed Tax
Stat Ces
al
S
e/
State/U
Capital
Tax
UT
Tax
UT
T)
goods
Tax
(incl plant
Tax
and
machiner
y)/
Ineligible
for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
orts
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable
Value
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent
amendments]
Details of Revised details of Rat Taxabl
Amount
original
invoice
e
e
invoice/Bill
value
Place Whethe
of r input
suppl or input
Amount of ITC available
Ces
of entry No
ÃŽÂ
GSTI No Dat GSTI No Dat Valu
service/Integrat Centr State/U S
ed al Tax T Tax
Ne Need Tax
y
Integrat Centr State/U Ces
ed Tax al Tax T Tax
Capital
2 3 4 5
6
ITC)
9
10 11
12 1 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]
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f Integrated Central
State/UT Tax
Cess
1
2
State/UT)
3
Tax
Tax
4
5
6
7
(I)
10A.
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added
to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter-State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period 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.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to
or reduced from
Integrated
Central
Amount of ITC
State/UT
CESS
output liability
2
Tax
Tax
Tax
3
4
5
6
A. Information for the
current tax period
(a) Amount in terms of ru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n account of rectification of
mismatched credit note
Reduce
(e) Negative tax liability from previous tax periods
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in current
tax period
Reduce
Reduce
93
(Optional
13. HSN summary of inward supplies
Sr. No.
HSN Description UQC Total Total Total
Quantity value Taxable
Amount
if HSN is
furnished)
Value Integrated Central State/UT
Tax
Tax
Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Signatures…
Name of Authorised Signatory
Designation/Status
94
Instructions
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
C. UQC:
Unit Quantity Code
d. HSN:
e.
POS:
f.
g.
Harmonized System of Nomenclature
Place of Supply (Respective State)
B to B:From one registered person to another
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The recipient taxpayer can also add invoices (not uploaded by the counterparty
supplier) if he is in possession of invoices and have received the goods or
services;
Table 4A to be auto populated;
In case of invoices added by recipient tax payer, Place of Supply (POS) to be
captured always except in case of supplies received from registered person,
where it is required only if the same is different from the location of the
recipient;
95
(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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
licable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be
populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3.
11. 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.
96
GSTIN
FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
2.
(a) Legal name of the registered person
(b)
Trade name,
if any
PART A
Year
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
it (including amendments thereof) received
GSTIN of ISD
ISD document details
ITC amount involved
No.
Date Integrated Tax Central Tax
State/
UT Tax
Cess
1
2
3
4
5
6
7
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note -eligible ITC
ISD Credit note-ineligible ITC
PART-C
7. TDS and TCS Credit (including amendments thereof) received
98
GSTIN of Amount
Deductor/
GSTIN of e-
/ Gross
received Sales
Return
Net Value Integrated
Tax
Amount
Central
Tax
State Tax /UT
Tax
Commerce
Value
Operator
2
3
5
7
7A.
TDS
7B. TCS
1. GSTIN
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
Part-A (To be auto populated)
Amount in Rs. for all Tables
3. Turnover
Sr.
Type of Turnover
No.
1
2
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
Zero rated supply without payment of
(iii)
Tax
(iv)
Deemed exports
(v)
Exempted
(vi) Nil Rated
(vii)
Non-GST supply
Total
4. Outward s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ferential value
1
2
(I)
Inter-State supplies
Amount of Tax
Integrated
tax
Central
State/UT Tax
Cess
Tax
3
4
5
6
A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of
Integrated Tax) [Rate wise]
B Zero rated supply made with payment of Integrated Tax [Rate wise]
C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
(II)
A
Intra-state supplies
Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance
adjustments)
100
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of
tax
1
Taxable
Value
2
(I)
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3
4
5
6
(a) ITC claimed on mismatched/duplication
of invoices/debit notes
Add
101
(b) |Tax liability on mismatched credit notes
Reclaim on rectification of mismatched
Add
(c) invoices/Debit Notes
Reduce
Reclaim on rectification of mismatch
(d) credit note
Reduce
Negative tax liability from previous tax
(e) periods
Reduce
Tax paid on advance in earlier tax periods
(f) and adjusted with tax on supplies made in
current tax period
Reduce
(g) Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated
Central
State/UT Tax
CESS
tax
tax
1
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
2
3
4
(a)
(b)
TDS
TCS
10.
Interest liability (Interest as on
On account of
Output ITC
liability claimed on account excess
(a) Integrated
Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
UT Tax
(d) Cess
Bank Account Details (Drop Down)
103
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
1
(a) Integrated tax
(b) Central Tax
Tax paid
Tax paid through ITC
Interest
Late
in cash
fee
Integrated tax
Central Tax State/UT Tax
Cess
2
3
4
5
6
7
8
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
/Status…
104
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation
Instructions:-
1. Terms Used :-
a) GSTIN :-
Goods and Services Tax Identification Number
b) TDS :-
Tax Deducted at source
c) TCS :-
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have
been filed.
3. Electronic liability register, electronic cash ledger and electronic cred
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a return which was not valid earlier and later on, he intends to
discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related
liabilities for that tax period have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in
electronic cash ledger on filing of valid GSTR 3.
105
Form GSTR – 3A
[See rule 68]
Reference No:
ÃŽ¤ÃŽ¿
GSTIN
Tax Period –
Name
Address
Notice to return defaulter u/s 46 for not filing return
Type of Return –
Date:
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 releva
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5 days failing which your tax liability for the aforesaid tax period will be
determined in accordance with the provisions of the Act based on the relevant material
available with or gathered by this office. Please note that in addition to tax so assessed,
you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue
of the assessment order.
Signature
Name
Designation
106
3.1
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered person
Auto Populated
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable
Integrated
Ta
Central
State/UT Tax Cess
value
X
Tax
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 O
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax
Description
Tax
Paid through ITC
Tax paid
Tax/Cess
Interest
Late
payable
Integrated
Central State/UT
Cess
TDS./TCS
paid in
Fee
Tax
Tax
Tax
cash
2
3
4
5
6
8
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
TDS
TCS
Details
Integrated Tax
2
Central Tax
3
State/UT Tax
4
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from.
Instructions:
=
1) Value of Taxable Supplies Value of invoices + value of Debit Notes – value of credit
notes + value of advances received for which invoices have not been issued in the same
month value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not
shown separately
3) Amendment in any details to be adjusted and not shown separately.
108
Form GSTR-4
[See rule 62]
Quarterly return for registered person op
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xabl
Amount
invoice
invoice
e value
Place
of
GSTIN No. Date GSTI No. Date Value
N
Integrate Central State/UT
d Tax Tax Tax
supply
Cess (Name
of
State/
UT)
1
2 3
45
6
7
8
9
10
11
12
13
14
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
incorrect
5B. Debit Notes/Credit Notes [original)]
109
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
1
Turnover
Composition tax amount
2
Central Tax
3
State/UT Tax
4
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No.
6
Quarter Rate
Original details
Revised details
Turnover Central Tax
State/UT Turnover
tax
Central
State/UT
Tax
Tax
1
2
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Paid
Place of supply
Amount
(Name of State
2
/UT)
3
Integrated Centr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d paid
Description
Amount
Amount Paid
payable
2
3
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
(II) Late fee
(a)
Central tax
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
1
Tax
Interest
Penalty
Fee
Other
Debit Entry Nos.
2
3
4
5
6
7
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]
Late fee
Description
Tax paid in cash
Interest
1
2
3
(a) Integrated
111
tax
4
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name of Authorised Signatory
Designation/Status
112
Instructions:-
1. Terms used:
(a) GSTIN: Goods and Services Tax Iden
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
upplier;
(iii)
(iv)
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 details of original debit/credit note shall be mentioned in
the first three columns of this Table,
6. Table 6 to capture details of outward supplies including advance and net of goods
returned d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reverse charge)
3B. Inward supplies received from a registered supplier (attracting reverse charge)
4. Debit notes/credit notes (including amendments thereof) received during current
period
Details of original
document
Revised details of
document or details
of original Debit/
Rate Taxable
Amount of tax
Place of
value
supply
(Name of
State/UT)
Credit Note
GSTIN No. DateGSTIN No. Date Value
Integrated Central State/UT Cess
Tax Tax Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
5. TDS Credit received
115
GSTIN of deductor
Gross value
Amount of tax
Central Tax
State/UT Tax
2
3
4
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(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
Amount
Rate Taxable
1
No. Date
2
Value
3
4
value
5
I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
than the supplies mentioned at Table 6
Rate of tax
Total Taxable
value
Amount
1
2
Integrated
3
Central
4
State/UT Tax
5
Cess
6
7A. Intra-State supply (Consolidated, rate wise)
7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]
Place of Supply (Name of
State)
8. Amendments to taxable outward supply details furnished in returns for earlier tax
periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]
Details of original
document
Revised details of
document or
details of original
Debit/Credit Notes
Rate Taxable
Value
Amount
Place of
supply
GSTIN No. Date GSTI No. Date Value
Integrated Central State / Cess
1
2 3
N
4
5
6
7 8 9
Tax
10
Tax UT Tax
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]
117
9. Amendments to taxable outward supplies to unregistered persons furnish
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ription
Tax
2
Interest
3
Penalty
Fee
Other
Debit Entry Nos.
4
5
6
(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
(a) Integrated
Tax paid in
cash
2
Tax paid through ITC
Integrated tax
Cess
Interest
Late fee
3
4
5
6
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status
119
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC: Unit Quantity Code
120
d. HSN:
Harmonized System of Nomenclature
e. POS:
Place of Supply (Respective State)
f. B to B: From o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in Table 5;
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. 2,50,000/- State-wise summary of supplies shall be filed
in Table 7.
8. Table 8 consists of amendments in respect of –
i.
B2B outward supplies declared in the previous tax period;
ii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported
in the previous tax period; and
iii.
Original Debit and credit note details and its amendments.
121
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-
where invoice value is more than Rs 250000/-.
State supplies
10. Table 10 consists of tax liability on account of outward supplies declared in the
current tax period and negative ITC on account of amendment to import of goods in
the current tax period.
On submission of GSTR-5, System shall c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mount payable and paid
Sr. No.
Description
Amount payable
Integrated
CESS
Debit
entry no.
Amount paid
Integrated
CESS
tax
tax
1
2
3
4
5
6
7
1.
Tax Liability
(based on Table
5 & 5A)
Specify)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
Place
Date
123
Name of Authorised Signatory
Designation/Status
1.
GSTIN
2.
Form GSTR-6
[See rule 65]
Return for input service distributor
(a) Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Invoice details Rate Taxable
GSTIN
of
|supplier
No Date Value
Amount of Tax
Year
Month
value
Integrated
tax
Central State/UT
Tax
Tax
CESS
4
5
7
8
10
(Amount in Rs. for all Tables)
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
1
Integrated Central
State/UT
CESS
tax
Tax
Tax
2
3
4
5
(a) Total ITC availabl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ax credit reclaimed on
rectification of mismatch
Integrated Central
tax
2
Tax
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
Tax
Central
Tax
State
CESS
Tax
1
2
3
4
5
6
7
8
9
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit
distribution
GSTIN ISD invoice ISD credit
of
detail
note
Re-distribution of input tax credit to the correct recipient
GSTIN
of new
recipient
1
2
3
4
5
6
original No. Date No Date
recipient
ISD
invoice
Input tax credit redistributed
No. Date Integrated Central State CESS
Tax
Tax
Tax
8
10
11
12
9A. Distribution of the amount of eligible ITC
125
9B. Distribution of the amount of ineligible
ITC
10. Late Fee
On account of
1
2
Central Tax State / UT tax
3
Debit Entry No.
Lat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
late fee and any other liability only.
6. ISD has to distribute both eligible and ineligible ITC to its Units in the same
tax period in which the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further
ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to
its registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry
in electronic cash ledger.
127
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
(Amount in Rs. for all Tables)
Amount of Tax
value
Integrated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ucted
Amount paid to
deductee on
which tax is
deducted
Amount of tax deducted at source
Integrated
Tax
Central State/UT
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
Amount payable
Amount paid
2
3
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
129
(c)
State/UT Tax
(II) Late fee
(a)
Central tax
(b)
State/UT tax
7. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry
Nos.
1
2
3
4
5
6
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after
payment of tax and submissions of return]
Description
Tax paid in cash
Interest
Late fee
1
3
4
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Verification
I hereby solemnly affirm and decl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ax
2
3
4
Signature
Name
Designation
Office –
1. GSTIN
Form GSTR-8
[See rule 67(1)]
Statement for tax collection at source
Auto Populated
Auto Populated
2. (a) Legal name of the registered person
(b) Trade name, if any
3. Details of supplies made through e-commerce operator
for all Tables)
Year
Month
(Amount in Rs.
GSTIN
of the
Details of supplies made which attract TCS
Amount of tax collected at source
supplier
Gross value
of supplies
made
Value of
supplies
Net amount
liable for TCS
Integrated
Tax
Central Tax State/UT Tax
returned
1
2
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Month
GSTIN GSTIN
of
of
supplier supplier Gross value
of supplies
Revised details
Details of supplies made which
attract TCS
Value of
Amount of tax collected at
source
supply
made
returned
Net
amount
liable for
Integrated Central
Tax
Tax
State/UT
Tax
TCS
2
3
4
5
6
7
8
9
4A. Su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place:
Date:
Instructions:-
134
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
135
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 can only be claimed only when all the
TCS liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer
on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN
of supplier.
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1
UIN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
from GSTR-1.
4. UIN holder will not be allowed to add or modify any details in GSTR-11.
137
Form GST PCT – 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
(i) Name of the Goods and Services Tax
Practitioner (As mentioned in PAN)
(ii) PAN
(iii) Email Address
Part -A
State/UT-
(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.
4
Date of application
Enrolment sought as:
PART B
District –
âËÅââ¬Â¨
Centre
State
5.
Membership Number
5.1
Membership Type (drop down will change
based the institute selected )
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 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 require any signature.
–
Note The status of the applica
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ââ¬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 parte on the basis of available
records and on merits
142
Signature
Name
(Designation)
Form GST PCT-04
[See rule 83(4)]
Reference No.
To
Name
Address
Enrollment Number
Order of rejection of enrolment as GST Practitioner
Date-
This has reference to your reply dated in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your enrolment is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your enrolment is >.
Signature
Name
(Designation)
143
Form GST PCT-05
[See rule 83(6)]
Authorisation withdrawal of authoris
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
turns of September (to be filed by 20th October)
Bill of Entry No. /Invoice/Debit
Note/Credit Note
Date
Number Taxable Value
ITC/Output Liability
Interest
Integrated
State
Central / UT
Cess Integrated
Central
State
Cess
A. Finally Accepted Input Tax Credit
A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched
1 September
2 September
TIN
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
1 August
2 August
Nil
A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had
become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September
filed by 20th October and the reclaim is being allowed
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hes/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
147
will become payable in the return for month of October to be filed 20th November
1 August
Two Months
2 August of Invoices, Debit and Credit Notes of the month of September that were found to be due Two Months 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
1 September
2 September
One Month-high
One Month-high
D. Mismatches/Dupl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
harging
[Debit (DR)
liability
(Payable)]/ Tax
Interest Penalty Fee Others Total Tax
[Credit (CR)
(Paid)/]
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Note-
148
1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
2. Under description head – liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall
be populated in the liability register of the tax period in which the date of application or order falls, as the case may be.
3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the
debit (amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
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 d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
150
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.
151
74
Sr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
edit due to opting out from
composition scheme, transition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund
claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.
152
Form GST PMT -03
[See rules 86(4) & 87(11))]
Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
Reference No.
1. GSTIN –
2. Name (Legal).
3. Trade name, if any
4. Address –
5. Period / Tax Period to which the credit relates, if any –
6. Ledger from which debit entry was made for claiming refund –
7. Debit entry no. and date –
8. Application reference no. and date
–
9. No. and date of order vide which refund was rejected
10. Amount of credit –
153
Date –
From
ÃŽ¤ÃŽ¿
cash / credit ledger
Sr. No.
Act
(Central
Tax/State
Tax
Interest
Amount of credit (Rs.)
Pena
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
correct to the best of my knowledge and belief.
Place
Date
Name of Authorized Signatory
Designation/Status
Signature
'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 'Cess' stands for Goods and Services Tax(Compensation to
States)
156
Sr.
Date of
Time
No deposit
of
Reportin
g date
/Debit
deposi
(by
(dd/mm t
bank)
/yyyy)
Referenc
e No.
Form GST PMT -05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id –
Name (Legal)
Trade name, if any
Period – From
To
(dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Al
(Amount in Rs.)
Tax
Descriptio Type of
Period, if
applicabl
n
Transactio
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Balance
(Central Tax/State Tax/UT Tax/Integrated
n
Tax/CESS/Total)
e
[
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
me 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; ââ¬Â¨Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
158
CPIN
Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and services tax
> Challan Expiry Date of
information>>
GSTIN
Name
(Legal)
>
>
Email address
>
Mobile No.
>
Address >
Details of Deposit
(All Amount in Rs.)
Government Major
Head
Tax
Interest Penalty
Minor Head
Fee
Others
Total
Central
Tax
(-)
Integrated
Government of
India
State (Name)
UT (Name)
Tax
(-)
CESS
(-)
Sub-Total
State Tax
(-)
UT Tax
159
(-)
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 mod
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f challan
from Common Portal
5.
Common Portal Identification
Number (CPIN)
6.
Mode of payment (tick one)
Net
CC/DC
NEFT/RTGS
OTC
banking
7.
Instrument detail, for OTC
Cheque/
Date
payment only
Draft No.
Bank/branch on which
drawn
8.
Name of bank through which
payment made
9.
Date on which amount
debited/realized
10.
Bank Reference Number
(BRN)/UTR No, if any
11.
Name of payment gateway
(for CC/DC)
12.
Payment detail
Central Tax
State
Tax
UT Tax
Integrated Cess
Tax
13.
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief.
163
Place
Date
Signature
Name of Authorized Signatory
Designation/Status…
Note –
1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
2. The application may be filed if CIN is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
e.
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section
54(3))
f. On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed
Exports
i. Select the type of supplier/ recipient:
1. Supplier to SEZ Unit
2.
Supplier to SEZ Developer
3. Recipient of Deemed Exports
g. Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa
i.
Excess payment of tax, if
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
omic Zone developer has not availed of the input tax credit of the tax paid
by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly affirm and certify that in respect of the refund amounting to Rs. / with
respect to the tax, interest, or any other amount for the period fromto-,
claimed in the refund application, the incidence of such tax and interest has not
been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming
refund under rule 96 of 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 h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
167
For Outward Supplies:
As per GSTR-1 (Table 5):
GSTIN/
UIN
Tax Period:
Invoice details
Integrated
Tax
Central Tax State Tax/ UT
Tax
Cess
Goods/
Taxable
Rate
Rate
Rate
Rate
No. Date Value services HSN Value UQC QTY (%) Amt (%) Amt (%) Amt
(NA) Amt
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
1234 (GIS) 67 23A 238 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
168
Place
Date
Signature of Authorised Signatory
(Name)
Designation/Status
Statement 2:
Statement i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted
Tax
Rate
Amt.
(%)
(Yes/No)
Ref
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 ââ¬â in case of goods are mandatory;
BRC/FIRC details are mandatory- in case of Services)
170
Place
Date
Signature of Authorised Signatory
(Name)
Designation/Status
Statement 4:
Statement in case of Application under rule 89 sub rule 2 (d) and (e):
Refund by the supplier of SEZ/ Developer:
GSTR-1 Table 5
Tax Period:
GSTIN/
UIN
Invoice details
Goods/
Taxable
Integrated
Tax
Central
Tax
Rate
Rate
State Tax/
UT Tax
Rate
Cess
Col. Col. Col. Col. Col. Col. Col.
16 17 18 19
21 22
2 20
ARE
Receipt
No. Date Value services HSN Value UQC QTY
(G/S)
(%) Amt
(%) Amt
1 2 3 4 5
6
7 23A 23B
8
9
10 11
Rate
(%) Amt (NA) Amt
12 13 14
No. Date
Date of Payment
Details
Ref
No. Date
15 16 17 18 19 20 21 22 23C 23D 23E 2
23F 23G
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
173
Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):
Refund by the EOU/ Recipient of Deemed Exports:
Tax Period:
GSTIN/
Name of
Invoice details
unregistered
supplier
N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Name
Transaction which were held inter State / intra-State supply subsequently
Invoice details
(in case B2C)
Integrated Central State
Tax
Cess
Tax
Tax
Tax
Place of Supply Integrated| Central Tax State Tax
(only if different
Cess
Place of Supply
(only if different
from the location
from the location
No. Date Value
Taxable
Amt
Amt
Amt
Amt
of recipient)
Amt
Amt
Amt
Amt
of recipient)
Value
175
1
2
3
4
7
8
9
10
11
12
13
14
15
Statement 7:
Statement in case of application filed under rule 89(2)(k)
Refund on account excess payment of tax
Sr. No.
Tax period
Reference no. of Date of
return
filing
Excess amount available in Liability Register
return
Integrated Tax
Central
Tax
State
Cess
Tax
1
2
3
4
5
6
7
8
176
Annexure-2
[ See rule 89 (2) (m)]
Certific
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd
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.
178
Reference No. :
ÃŽ¤ÃŽ¿
FORM-GST-RFD-03
[See rule 90(3)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Deficiency Memo
Date:
Subject: Refund Application Reference No. (ARN)
.Dated
.
Reg.
Sir/Madam,
This has reference to your above mentioned application filed under section 54 of the Act. Upon
scrutiny of your application, certain deficiencies have been noticed below:
Sr No
Description( select the reason from the drop down of the Refund application)
1.
2.
Other { any other reason other than the reason select from the 'reason master'}
You are advised to file a fresh refund application after rectification of above deficiencies
Dat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
me: <>
Refund Amount (as per Order):
Payment Advice
Date:
Central Tax State Tax UT Tax
Integrated Tax
Cess
Net Refund amount sanctioned
Interest on delayed Refund
Total
Details of the Bank
i.
Bank Account no as per application
Name of the Bank
ii.
Name and Address of the Bank/branch
111.
IFSC
iv.
MICR
V.
Date:
Place:
ÃŽ¤ÃŽ¿
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
181
Order No.:
ÃŽ¤ÃŽ¿
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:
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ccount specified by him in his application# . .
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
of 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 (…)
to M/s
having GSTIN
under sub-
Signature (DSC):
Name:
Designation:
Office Address:
183
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
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing
of documents against the amount of refund sanctioned to you has been completely adjusted against
outstanding demands as per details below:
Refund Calculation
Integrated
Tax
Central
Tax
State Tax
UT Tax
Cess
i. Amount of Refund claimed
Net Refun
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
unt of Refund Allowed
Integrated
Tax
Central
State Tax
UT Tax
Cess
Tax
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the
above mention reason. This order is issued as per provisions under sub-section (…) of Section (…) of
the Act.
Date:
Place:
185
Signature (DSC):
Name:
Designation:
Office Address:
SCN No.:
ÃŽ¤ÃŽ¿
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No……
ARN………
Dated
Date
Issue
of
hereby solemnly affirm and
declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
DD/MM/YYYY
188
Signature of Authorised
Signatory
Name
Designation/Status
Signature of Authorised Signatory
(Name)
Designation/ Status
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN
2. Name
3. Details of notice vide which additional
Notice No.
Notice date
information sought
4. Reply
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
192
Signature of Authorised Signatory
Name
Designation/Status
Date
Reference No.:
To
Form GST ASMT – 04
[See rule 98(3)]
GSTIN-
Name –
Address –
Application Reference No. (ARN).
Dated
Date
Order of Provisional Assessment
This has reference to your application mentioned above and reply dated-, furnishing
information/documents in support of your request for provisional assessment. Upon
examination of your application and the reply, the provisional assessment is allowed as
under:
>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.-
(in words) in the for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
artment will be at liberty to get the payment from the bank
against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us
to cover the provisional assessment in case we fail to furnish the required
documents/ information to facilitate finalization of provisional assessment.
Signature of Authorised Signatory
Name
Designation / Status
Date
194
I/We…
.of.
Bond for provisional assessment
[Rule 98(3) & 98(4)]
..,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of
India (hereinafter called “the President”/ the Governor of ..(State) (hereinafter called the “Governor”) in
the sum of…
…..rupees to be paid to the President/ Governor for which payment will and truly to be
made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/
administrators/ legal representatives/successors and assigns by these presents; Dated this…..
of..
;
day
WHEREAS final assessment of Integrated tax/ cent
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
with interest, if any, within
thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be
void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full
force and virtue:
AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from
the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Central Government/State Government
for the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
195
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)…
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rence No.:
To
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule 98(5)]
Final Assessment Order
Preamble – >
dated
Date
In continuation of the provisional assessment order referred to above and on
the basis of information available / documents furnished, the final assessment order is issued
as under:
Brief facts –
Submissions by the applicant –
Discussion and finding –
Conclusion and order –
The security furnished for the purpose can be withdrawn after compliance
with the order by filing an application.
198
Signature
Name
Designation
Form GST ASMT -08
[See rule 98(6)]
Application for Withdrawal of Security
1. GSTIN
2. Name
3. Details vide which security furnished
4. Details of the security to be withdrawn
ARN
Date
Sr. No. Mode
Reference no. /
Debit entry no. (for
Date
Amount
Name of Bank
cash payment)
1
2
3
4
5
6
5. Verification-
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the tax period referred to above, the
following discrepancies have been noticed:
>
You are hereby directed to explain the reasons for the aforesaid discrepancies by
– (date). If no explanation is received by the aforesaid date, it will be presumed that you have
nothing to say in the matter and proceedings in accordance with law may be initiated against
you without making any further reference to you in this regard.
Signature
Name
Designation
201
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 this order, the order shall be deemed to have been withdrawn;
otherwise, proceedings shall be initiated against you after the aforesaid period to recover the
outstanding dues.
204
Signature
Name
Designation
Reference No:
To
Name
Address
Form GST ASMT – 14
[See rule 100(2)]
Date:
Tax Period –
F.Y.
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ment order under section 63
Preamble >
Date:
The notice referred to above was issued to you to explain the reasons for continuing to
conduct business as an un-registered person, despite being liable to be registered under the
Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you
should not pay tax for the period
as your registration has been cancelled under
sub-section (2) of section 29 with effect from
Whereas, no reply was filed by you or your reply was duly considered during
proceedings held on
date(s).
On the basis of information available with the department / record produced during
proceedings, the amount assessed and payable by you is as under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
Sr No. Tax
Period
Act
Tax
Interest
Penalty
(Amount in Rs.)
Others
Total
1 2 3 4 5 6 7 8
Total
Please note that interest has been calculated upto the date of passing
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
207
Signature
Name
Form GST ASMT ââ¬â 17
[See rule 100(4)]
1. GSTIN /ID
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 –
208
Reference No.:
GSTIN/ID
Name
Address
ARN –
Form GST ASMT – 18
[See
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion
of the audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at..
…(place) before the undersigned and to
produce your books of account and records for the aforesaid financial year(s) as required for
audit.
In case of failure to comply with this notice, it would be presumed that you are not in
possession of such books of account and proceedings as deemed fit may be initiated as per
the provisions of the Act and the rules made thereunder against you without making any
further correspondence in this regard.
210
Signature …
Name
Designation
Reference No.:
To,
GSTIN
Form GST ADT – 02
[See rule 101(5)]
Date:
Name
Address
Audit Report No.
dated
Audit Report under section 65(6)
Your books of account and records for the F.Y.
has been examined and this
Audit Report is prepared on the basis of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
records audited by the said
chartered accountant / cost accountant.
212
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 04
[See rule 102(2)]
Date:
Information of Findings upon Special Audit
Your books of account and records for the F.Y.
has been examined by.
(chartered accountant/cost accountant) and this Audit Report is prepared on the basis of
information available / documents furnished by you and the findings/discrepancies are as
under:
Short
payment
Integrated tax
Central tax
State/UT tax
Cess
of
Tax
Interest
Any
other
amount
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of
the 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
213
Designation
Form GST ARA -01
[See Rule 104(1)]
Application Form for Advance Ruling
1.
GSTIN Number, if any/ User-id
2.
Legal N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er the provisions of the
Act
214
(iii) determination of time and
value of supply of goods or
services or both
(iv) admissibility of input tax
credit of tax paid or deemed to
have been paid
(v) determination of the liability to
pay tax on any goods or services or
both
(vi) whether applicant is required
to be registered under the Act
(vii) whether any particular thing
done by the applicant with respect
to any goods and/or services or
both amounts to or results in a
supply of goods and/or services or
both, within the meaning of that
term
14. Question(s)
on which
advance
ruling is required
15. Statement of relevant facts having
a bearing on the question(s) raised.
the
16. Statement containing
applicant's interpretation of law
and/or facts, as the case may be, in
respect of the aforesaid question(s)
(i.e. applicant's view point and
submissions on issues on which
the advance ruling is sought).
17. I hereby declare that the question raised in the application is not (tick) –
a. Already pending
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
llant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer / concerned officer
10
Designation of jurisdictional officer / concerned officer
11
12
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
13
Whether the appellant wishes to be heard in person?
Yes/No
14.
The facts of the case (in brief)
15.
Ground of Appeal
16.
Payment details
Prayer
Challan
Identification
Number (CIN) –
Date –
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a.
set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
c. pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
And for this act of kindness, the appellant, as is duty bound, shall ever pray.
216
VERIFICATION
I,
(name in fu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
person?
Yes/No
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents are correct. I am making this
application in my capacity as
this application and verify it.
(designation) and that I am competent to make
Place
Date
Signature
Name and designation of the concerned officer
/ jurisdictional officer
218
Form GST APL – 01
[See rule 108(1)]
Appeal to Appellate Authority
1. GSTIN/Temporary ID/UIN ââ¬â
2. Legal n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s
a) Tax/Cess
Amount b) Interest
total
Amount b) Interest
of
demand c) Penalty
disputed
(C)
d) Fees
e) Other
charges
15. Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required
Particulars
Tax/ Cess
total
Interest
total
>
a) Admitted
amount
Other
220
total
charges
>
b) Pre-deposit
(10% of
disputed tax)
Tax/ Cess
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of
the disputed tax and cess)
Sr.
No.
Description
Tax
payable
Paid through
Cash/Credit
Debit
entry no.
Amount of tax paid
Central
Ledger
tax
State/UT
tax
Integrated
CESS
tax
2
4
5
6
7
8
9
Integrated
Cash Ledger
1.
tax
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
State/UT
Cash Ledger
3.
tax
Credit Ledger
4.
CESS
Cash Ledger
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid
Sr. Descriptio
Amount payable
No
Debi
t
Amount paid
n
Integrate
Centra
State/U CES
entry
d tax
1 tax
T tax
S
d tax
Integrate Centra
1 tax
State/U
CES
T tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
4.
5.
6.
Details of the case under dispute-
Date-
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-
10. Amount of demand in dispute, if any –
224
Particulars of
demand/refund,
if any
Place:
Date:
Particulars
Central State/UT Integrated Cess
Total
tax
tax
tax
a) Tax/
Cess
b) Interest
Amount
of
demand c) Penalty
created,
if any
(A)
d) Fees
amount
ÃŽâ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re>
Designation:
Jurisdiction:
Form GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute:
Description
Central tax State/UT
Integrated
Cess
tax
tax
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v)
Market value of seized goods
9. Whether the appellant wishes to be heard in person?
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Details of demand created, disputed and admitted
Particulars
of demand
Particulars
Central State/UT Integrated Cess
Total
tax
tax
tax
amount
228
a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
Name of the representative-
10.
Details of the case under dispute-
(i)
Brief issue of the case under dispute-
(ii)
(iii)
Description and classification of goods/ services in dispute-
Period of dispute-
(iv)
Amount under dispute
Central tax State/UT tax Integrated tax
Cess
a) Tax
b) Interest
c) Penalty
d) Fees
e) Other charges (specify)
(v)
Market value of seized goods-
11
12
13
State or Union Territory and the Commissionerate (Centre) in which the order or
decision was passed (Jurisdiction details)-
Date of receipt of notice of appeal or application filed with the Appellate
Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the
case may be-
Whether the decision or order appealed against involves any question relating to
232
14
place of supply –
Yes
No
In case of cross-objections filed by a person other than the Commissioner of
State/UT tax/Central tax
Name of the Adjudicating Authority-
Order Number and date of Order-
GSTIN/UIN/Temporary ID-
(i)
(ii)
(iii)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
under sub section (3) of Section 112
1. Name and Designation of the appellant
Name:
2. GSTIN/Temporary ID /UIN-
3. Appellate Order no.
Date-
Designation
Jurisdiction
State / Center –
Name of the State:
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 classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
Central tax
State/UT
Integrated
Cess
tax
tax
235
10. Amount demanded, disputed and admitted:
Particulars
Particulars
Centr
State/ Integ Cess
Total amount
of
al tax
UT
rated
demand, if
tax
tax
any
a) Tax/Cess
b) Interest
total
any
d) Fees
Ãâ⬺
Place:
Date:
(A)
Amount
e) Other
charges
a) Tax/Cess
b) Interest
>
Signature
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re that the
information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
Place:
Date:
238
Name:
Designation/Status:
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
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:
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
specified in
Column no. 3
Balance cenvat credit carried
forward in the said last
return
(a)
Sl. no.
under existing law
(Central Excise
Tax period to which the
last return filed under the
existing law pertains
Date of filing
of the return
and Service Tax)
2
3
4
5
Total
(b)
Det
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pect of capital goods carried forward to electronic credit ledger as central tax
(a)
Sr.
Invoice
Document
no.
Invoice
document
Date
Supplier's
registration no.
under existing
law
Recipients'
registration no.
under existing
law
no
Details of capital goods
on which credit has been
partially availed
Value
Total eligible
Total cenvat
cenvat credit under credit availed
existing
under existing
law
law
Duties and
taxes paid
ED/
SAD
CVD
1
2
3
4
5
6
7
8
9
10
Total cenvat credit
unavailed under
existing law
(admissible as ITC of
central tax) (9-10)
11
Total
240
(b)
Sr.
no
no.
Date
no.
under
Recipients'
registration no.
under existing
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)
Invoice /
Document
Invoice / Supplier's
document registration
law
Details regarding capital goods
on which credit is not availed
Value
Taxes paid VAT
[and ET]
existing
Total eligible
VAT [and ET]
credit under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on 140(5):
Name of the Invoice
Invoice date
Description
âËÅ âËÅ âËÅ âËÅÂ
Quantity
UQC
241
Value
Eligible
VAT/[ET] Date on which
2
3
4
5
6
7
8
9
10
(c)
Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger
as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
law
Total input tax credit |Total input tax credit related
claimed under earlier to exempt sales not claimed
under earlier law
3
4
5
6
7
Total Input tax credit
admissible as
SGST/UTGST
8
Inputs
Inputs contained in semi-finished and finished goods
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT
at single point)
Details of inputs in stock
Description
Unit Qty
2
Value
Tax paid
3
4
5
Details of description and quantity of inputs / input services as w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ob Worker, if available
Total
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No. Challan
No.
1
2
GSTIN of Manufacturer
Total
Challan
Date
Type of goods
(inputs/semi-finished/
Details of goods with job- worker
finished)
HSN
Description Unit
Quantity Value
3
4
5
6
7
8
9
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
No.
GSTIN of Principal
Details of goods with Agent
Description
Unit
2
4
Quantity
5
Value
6
Input Tax to be taken
7
b.
Details of goods held by the agent
243
11.
Sr.
GSTIN of Principal
No.
Description
Unit
3
4
Quantity
5
Value
Details of goods with Agent
Input Tax to be taken
6
7
Details of credit availed in terms of Section 142 (11 (c))
Sr. no.
Registration No of
VAT
Service Tax
Registration No.
Invoice/docu Invoice/
ment no.
document date
Tax Paid
2
3
4
5
6
Total
Details of goods sent on approval basis six mon
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
evel)
Unit
Qty.
Qty
Value
Central
Tax
Integrated
Tax
ITC
allowed
Qty
2
3
4
5
6
7
8
9
5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)
Opening stock for the tax period
Outward supply made
ITC
allowed
HSN (at 6 digit
level)
Unit
Qty. Qty
Value
State Tax Integrate
d tax
Closing balance
Qty
2
3
4
5
6
7
8
9
Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom
Place
Signature
Name of Authorised Signatory
246
Date
Memo No. ERTS(T).
Copy to:-
……
Designation/Status..
247
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department.
Dated Shillong, the………2017
Under Secretary to the Government of Meghalaya
Excise, Registration, Taxation & Stamps Department
Memo No. ERTS(T) 79/2017/470-A
Copy to:-
Sd/-
P. W. Ingty
Add
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =