Central Goods and Services Tax (Second Amendment) Rules, 2017
10/2017 Dated:- 28-6-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10 /2017 – Central Tax
New Delhi, the 28 June, 2017
7 Ashadha, 1939 Saka
G.S.R. 663 E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services tax Act, 2017 (12 of 2017), the Central Government, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
2. In the Central Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration
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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
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ng a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or servi
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f services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate p
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relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
(c) in all other cases, twenty five pe
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ing borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipien
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s pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of
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transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
(b
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r where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of
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with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or
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th the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i)
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input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
(ii) added to
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credit in special circumstances.- (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in
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sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease
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the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC- 02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs
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redit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seve
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g exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the sa
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including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zerorated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoi
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gate value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, prev
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ction 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax.
(2) Where the tax in
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e (b) of subrule (1) and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-f
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6. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the name of the State
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tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause
(f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppli
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case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.- (1) The invo
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ixteen characters, in one or multiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for
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along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a f
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ial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes refer
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of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not
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redit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
(3) Where the supplier of taxable service is a goods tran
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f sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or Unique Identity
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he tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or
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of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been su
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tioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details
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record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by th
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of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Comm
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ed Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(3) The de
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es or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which i
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STR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specifi
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hall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or t
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for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the
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20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
67. Form and manner of submission of statement of supplies through a
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lowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR- 2 that were accepted by the recipient on the
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ommunication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward su
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cated to the registered person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein.
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claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS- 2 through the common portal on or before the last date of the month in which the
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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 of any future liability towards interest or the taxable person may claim refund of the amount under s
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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 and such addition to the output tax liability and interest payable thereon shall be made available t
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annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes othe
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riod of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of
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year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the pe
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r refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return ar
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CT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of e
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tly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with th
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cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft:
Pro
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ch payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to
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efund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be.
(2)
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n 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return requ
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services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is
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to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clau
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+ Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of servic
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n FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate the def
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g prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the
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o the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the
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ally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the
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re an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transm
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ons 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 exports to
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ney 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 cooperatives 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 may make
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c. to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
d. to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
e. to recover any sum due from any applicant in accordance with the provisions of the Act;
f. to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
g. to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
h. to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;
i. to identify beneficial and safe sectors, where investments out of Consumer Welf
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on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of subsection (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the prop
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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
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erson referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under subsection (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the 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 fu
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a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained therein and all the relev
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e (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 s
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e appeal shall be the date of the submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar,
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dgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with t
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authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity –
(a) to examine the evidence or document or to cross-examine any witness produce
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GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (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 t
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pointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and
(v) the date on which the r
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s of the central tax applicable on supply of such goods after the appointed date and shall be credited after the central tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date. (b) The credit of central tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not unconditionally exempt from the whole of the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in the said Schedule;
(ii) the document for procurement of such goods is available with the registered person;
(iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a
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n of stock held by a principal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
Chapter XV
Anti-Profiteering
122. Constitution of the Authority.- The Authority shall consist of,-
(a) a Chairman
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l be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.
(4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of s
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y of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in 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;
(ii) 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,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not id
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ommittee 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 necessary to determine whether the benefit of 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.
(3) The Director G
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h 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 subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible.
131. Cooperatio
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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) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the hig
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f 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,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
Chapter
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1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1.
GSTIN
2.
Legal name
3.
Trade name, if any
4.
Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a) and section 18 (1)(c))]
5.
Date of grant 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
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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
No.
ion under
No.
Date
CX/
stock, inputs
contained in
semi-finished or
Unit
Quantit
y
Quanti
ty
Code
(UQC)
Value
(As adjusted by
debit note/credit
note)
Amount of ITC claimed (Rs.)
Central
State
UT Tax
Tax
Tax
Integrate
d Tax
Cess
VAT of
supplier
finished goods
âËÅ held a dock
1
2
3
4
5
6
7
8
9
10
11
12
13
7 (a) Inpu
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.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
64
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
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 tra
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ds under sub-section (4) of section 18
1. GSTIN
2. Legal name
3. Trade name, if any
4(a). Details of application filed to opt for composition
scheme
[applicable only for section 18 (4)]
(i) Application reference number
(ARN)
(ii) Date of filing
4(b). Date from which exemption is effective
[applicable only for section 18 (4)]
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be
paid under section 18(4).
Sr.
GSTIN/
*Invoice/Bill of
No.
Registration
entry
under CX/
VAT of
supplier
No.
Date
1
4
Description of inputs
held in stock, inputs
contained in semi-
finished or finished
goods held in stock and
capital goods
Amount of ITC claimed (Rs.)
Unit
Quantity
Code
(UQC)
Qty
Value**
(As adjusted
by debit
note/credit
note)
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
13
5 (a) i valble) 6 7 8 9 10 11 12 B
5 (b) Inputs contained in semi-finished and finished goods held in st
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Ledger
4.
Integrated Tax
Credit Ledger
5.
CESS
Cash Ledger
Credit Ledger
Integrated
Tax
Cess
8
9
10
7. Verification
I
hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed there from.
Signature of authorised 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
4. Details of inputs/capital goods sent for job-work
GSTIN
State in case of
unregistered job-
72
worker
Year-
Challan no. Challan date Description of
goods
UQC Quantity
Taxable
value
Type of goods
(Inputs/capital
goods)
Rate of tax (%)
tax
Central State/ Integrated
UT tax
Cess
tax
1 2 3 4 5 6 789101112
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
Original
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he Appropriate)
3.
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
âËÅÂ
âËÅÂ
âËÅÂ
(xiii) Foreign Limited Liability |âËÅÂ
Partnership
(xv) Others (Please specify)
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
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)
Contact Information
74
Floor No.
Road/Street
District
PIN Code
Longitude
District
State
à ®ª
à ®ª
âËÅÂ
âËÅÂ
âËÅÂ
âËÅÂ
Office Email Address
Mobile Number
Office Telephone number STD
Office Fax Number
STD
Nature of premises
Own
(d)
Leased
R
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Plain text (Extract) only
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MM/YYYY
Gender
Email address
Director Identification Number (if
any)
PAN
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
11. Details of Authorised Signatory
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
ZIP code
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
Email address
Mobile Number
Telephone No. with
STD
Designation/Status
PAN
Are you a citizen of
India?
Yes/No
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
60
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 ââ¬ÅGoods and Services Tax Networkâ⬠to obtai
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ng UIN-holders) other
than supplies covered by Table 6
(Amount
in Rs. for
all Tables)
Place of
GSTIN/
UIN
Invoice details
No. Date Value
Rate Taxable
value
Amount
Tax
Integrated Central
Tax
State/
UT Tax
Cess
Supply
(Name of
State/UT)
1
2
3
4
5
6
4A.
7
8
9
10
11
Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-
commerce operator
4B. Supplies attracting 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
(State/UT)
Invoice details
Rate
No.
Date
Value
Taxable
Value
Amount
Integrated Tax
Cess
1
2
3
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 suppl
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wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non GST outward supplies
79
Description
Nil Rated
Exempted
Non-GST
1
8A. Inter-State supplies to registered
persons
8B. Intra- State supplies to registered
persons
8C. Inter-State supplies to unregistered
persons
8D. Intra-State supplies to unregistered
persons
Supplies
(Other than Nil
rated/non-GST supply)
supplies
2
3
4
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
Value
Amount
Place of
supply
document
GSTIN Inv. Inv. GSTIN Invoice Shipping Value
Notes or refund vouchers
No. Date
bill
No Date No. Date
1
2 3
4
Integrated Central
Tax
State/Cess
Tax UT Tax
9 10
11
12
13
14
15
16
5 6 7 8
9A. If the invoice/Shipping bill details furnished earlier were incorrect
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ces Received/Advance adjusted in the current tax period/
Amendments of information furnished in earlier tax period
Rate Gross Advance Place of
1
Amount
Cess
7
Received/adjusted supply Integrated Central State/UT|
2
3
4
5
6
I Information for the current tax period
11A.
Advance amount received in the tax period for which invoice has not been issued (tax
amount to be added to output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown
in this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier
tax periods [Furnish revised information]
Month
Amendment relating to information
furnished in S. No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Descriptio
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supply.
Place
of Authorised Signatory
Date
Designation/Status….
82
=2
Signature
Name
Instructions –
1. Terms used:
a. GSTIN:
b. UIN:
Goods and Services Tax Identification Number
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
f. B to B:
g. B to C:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. 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 pertaini
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se; and
83
c. Table 4C relating to supplies effected through e-commerce operator
attracting collection of tax at source under section 52 of the Act,
operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the
recipient.
6. Table 5 to capture information of B to C Large invoices and other information
shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in
this table.
7. Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However,
if the shipping bill details are not available, Table 6 will still accept the
information. The same can be updated through submission of information in
relation to amendment Table 9 in the tax period in which the details are
available but before claiming any refund / rebate related to the said invoice.
The detail of Shipping Bil
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to previous tax periods which was not reported
earlier, shall be reported in Table 10. Negative value can be mentioned in
this table, if required;
(iii) Transactions effected through e-commerce operator attracting collection
of tax at source under section 52 of the Act to be provided operator wise
and rate wise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including
supplies made through e-commerce operator attracting collection of tax at
source and Table 7A (2) to capture supplies made through e-commerce
operator attracting collection of tax at source out of gross supplies
reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made
through e-commerce operator attracting collection of tax at source and
Table 7B (2) to capture supplies made through e-commerce operator
attracting collection of tax at source out of gross supplies reported in
Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
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actions
amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B
to C supplies and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the
tax period and tax to be paid thereon along with the respective PoS. It also
includes information in Table 11B for adjustment of tax paid on advance
85
received and reported in earlier tax periods against invoices issued in the
current tax period. The details of information relating to advances would be
submitted only if the invoice has not been issued in the same tax period in
which the advance was received.
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
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. Debit notes, credit notes (including amendments thereof) issued during current
period
Details of
original
document
Revised details of
document or details of
original Debit/Credit
Rate Taxable Place of
Amount of tax
value
supply
(Name of
Note
State/UT)
GSTIN No. Date GSTIN No. Date Value
87
88
Integrated Central State Cess
Tax
Tax / UT
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
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
Year
Month
3. Inward supplies received from a regis
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Inward supplies received from an unregistered supplier
4C. Import of service
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of
Entry
GSTIN Details of bill of Rate Taxable
Amount
Whether
Amount of ITC
of
supplier No.
entry
Date Value
value
input/
available
Integrated Cess
Tax
Capital
Integrated Cess
goods(incl.
Tax
plant and
machinery)/
Ineligible
for ITC
1
2
3
4
5
6
7
8
9
10
11
5A. Imports
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]
suppl or input
Details of Revised details of Rat Taxabl
Amount
original
invoice
e
e
Place Whethe Amount of ITC available
of r input
invoice/Bill
value
Ces
of entry No
y service/
Integrat Centr State/UCes
GSTI No Dat|GSTI No Dat|Valu
Integrat Centr State/Us
Capital ed al Tax T Tax
Nie Nicced Tax al Tax Taxi Tax
ITC)
1 23 4
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Plain text (Extract) only
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ISD Credit Note
Tax
Tax UT
Tax
Tax
Tax
Tax
2
3
4
5
6
7
8
9
10 11
9. TDS and TCS Credit received
GSTIN of
Deductor/
Gross Sales
Value Return
Net Value
GSTIN of e-
Integrated
Tax
Amount
Central
State Tax/UT
Tax
Tax
Commerce
Operator
1
2
3
5
6
7
9A.
TDS
9B.
TCS
91
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of
supply
Rate
Gross
Advance
Place of
supply
Amount
Paid
1
2
(Name of Integrated Central
State/UT)
3
State/UT Tax
Cess
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
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wn)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce
from
Amount
output
liability
Integrated Central State CESS
Tax
Tax
UT
Tax
1
2
3
4
5
6
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
Reclaim on account of rectification of
(c)
Reduce
mismatched invoices/debit notes
Reclaim on account of rectification of
(d)
Reduce
mismatched credit note
(e) Negative tax liability from previous tax periods
Tax paid on advance in earlier tax periods and
Reduce
(f) adjusted with tax on supplies made in current
Reduce
tax period
93
33
13. HSN summary of inward supplies
Sr. No. HSN Description UQC| Total Total Total
Quantity value Taxable
(Optional
if HSN is
Amount
Value Integrated Central State/UT Cess
furnished)
Tax
Tax
Tax
1
2
3
4
5
6
7
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
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ept,
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. Keep the transaction pending for action (if goods or services have
not been received)
After taking the action, recipient taxpayer will have to mention whether
he is eligible to avail credit or not and if he is eligible to avail credit,
then the amount of eligible credit against the tax mentioned in the
invoice needs to be filed;
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;
(vii) 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
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es information on a gross value level.
8. An option similar to Table 3 is not available in case of Table 8 and the credit
as distributed by ISD (whether eligible or ineligible) will be made available to
the recipient unit and it will be required to re-determine the eligibility as well
as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net
value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 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
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State/UT)
1 2 3 4 5 6 7 8 9 10 11
5. Debit / Credit notes (including amendments thereof) received during current tax
period
Details of original
document
Revised details of Rate Taxable
document or details of
value
original Debit/Credit
Amount of tax
Place of
supply
|(Name of
97
40
note
State/UT)
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UTCess
Tax Tax
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document details
ITC amount involved
No.
Date Integrated Tax Central Tax State/ Cess
UT Tax
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
GSTIN of
Deductor/
GSTIN of e-
Commerce
Amount
received Sales
/ Gross Return
Value
Amount
Net Value Integrated Central
Tax
Tax
State Tax/UT
Tax
Operator
1
2
3
4
5
7
7A.
TDS
7B. TCS
98
1. GSTIN
Form GSTR-3
[See rule 61(1)]
2.
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alue
Amount of Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS [Rate wise]
GSTIN of e-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
1
2
(I)
Inter-State supplies
A
Amount of Tax
Integrated
tax
Central
State/UT Tax
Cess
Tax
3
4
5
6
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)
Intra-state supplies
A
Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-c
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and debit notes/credit notes received during the current tax period
(a) Inputs
(b) Input services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
Amount
reduce from Integrated Central
State CESS
output
liability
tax
tax
/UT
tax
2
3
4
5
6
ITC claimed on mismatched/duplication
(a)
Add
of invoices/debit notes
101
(b)
Tax liability on mismatched credit notes
Add
Reclaim on rectification of mismatched
(c)
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d)
Reduce
credit note
Negative tax liability from previous tax
(e)
Reduce
periods
Tax paid on advance in earlier tax 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
tax
= = = = = = = =
Plain text (Extract) only
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Tax
(c) State/UT
Tax
(d) Cess
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
Amount payable
2
(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
14. Refund claimed from Electronic cash ledger
Amount Paid
3
Description
Tax
Interest
Penalty
Fee
2
3
4
5
Other
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
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
Tax paid
in cash
Tax paid through ITC
Interest
Late
fee
Integrated tax
Central Tax State/UT Tax
Cess
2
3
4
5
6
7
8
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has be
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ies originally made under reverse
charge basis.
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices,
debit/credit notes, advances paid and adjustments made out of tax paid on advances
earlier.
10. Utilization of input tax credit should be made in accordance with the provisions of
section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed 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
Reference No:
To
GSTIN
Form GSTR – 3A
[See rule 68]
Date:
Name
Address
Notice to return defaulter u/s 46 for not filing return
Tax
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ny –
Date
Date –
Consequent upon applying for surrender of registration or cancellation of your
registration for the reasons specified in the order, you were required to submit a final
return in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of
the Act within 15 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
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered
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other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As
per section 17(5)
(2) Others
Integrated Tax
2
Central Tax
State/UT Tax
Cess
3
4
5
5.
Values of exempt, nil-rated and non-GST inward supplies
Nature of supplies
Inter-State supplies
Intra-State supplies
2
3
1
From a supplier under composition scheme, Exempt and Nil rated
107
supply
Non GST supply
6.1 Payment of tax
Description
Tax
payable Integrated
Paid through ITC
Central State/UT
Cess
Tax paid
TDS./TCS
Tax/Cess
Interest
Late
paid in
Fee
Tax
Tax
Tax
cash
2
3
4
5
6
7
8
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details
1
TDS
TCS
Integrated Tax
2
Central Tax
3
State/UT Tax
4
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 Suppli
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Plain text (Extract) only
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s received from a registered supplier (other than supplies attracting reverse
charge)
4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier
4D. Import of service
5. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Table 4 [including debit notes/credit notes and their subsequent amendments]
Details of original
invoice
Revised details of
invoice
Rate Taxabl
e value
GSTIN No. Date GSTI No. Date Value
N
Amount
Place
of
supply
Integrate Central State/UT Cess (Name
d Tax Tax
Tax
of
1
2 3 4 5 6 7
89
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
Compo
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
(Rate Wise)
II Amendments of information furnished in Table No. 8 (I) for an earlier quarter
Year
110
Quarter
Amendment relating to information
furnished in S. No.(select)
8A(1) 8A(2) 8B(1) 8B(2)
9. TDS Credit received
GSTIN of Deductor
Gross Value
Amount
Central Tax
State/UT Tax
2
3
4
10. Tax payable and paid
Description
Tax amount payable
2
Pay tax amount
3
(a) Integrated
Tax
(b) Central
Tax
(c) State/UT
Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
1
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
(II) Late fee
(a)
Central tax
Amount
Amount Paid
payable
2
3
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
Tax
2
Interest Penalty
3
4
Fee
Other
Debit Entry Nos.
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]
Description
1
(a) In
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
nward supplies, rate-wise:
(i)
(ii)
Table 4A to capture inward supplies from registered supplier other
than reverse charge. This information will be auto-populated from
the information reported by supplier in GSTR-1 and GSTR-5;
Table 4B to capture inward supplies from registered supplier
attracting reverse charge. This information will be auto-populated
from the information reported by supplier in GSTR-1;
113
(iii)
(iv)
Table 4C to capture supplies from unregistered supplier;
Table 4D to capture import of service;
(v)
(vi)
Tax recipient to have the option to accept invoices auto populated/
add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
Place of Supply (POS) only if the same is different from the location of the
recipient.
5. Table 5 to capture amendment of information provided in earlier tax
periods as well as original/ amended information of debit or credit note
received, rate-wise. Place of Supply (PoS) to b
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
) Legal name of the registered person
Auto Populated
Auto Populated
(b) Trade name, if any
3. Inward supplies received from registered person including supplies attracting
reverse charge
GSTIN
of
Invoice details Rate Taxable
Amount of tax
value
supplier
Place of
supply
(Name of
No. Date Value
Integrated
Tax
1
2
3
4
5
6
7
Central
Tax
8
State/UT
Tax
Cess
State/UT)
9
10
11
3A. Inward supplies received from a registered supplier (other than supplies attracting
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 Rate Taxable
document or details
value
of original Debit/
Credit Note
GSTIN No. Date GSTIN No. Date Value
Amount of tax
Place of
supply
(Name of
State/UT)
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
1
2
Amount
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ss
Tax
Tax
Supply
(Name of
UT
State/UT)
116
âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬Tax
1
2
3
4
7
9
10
11
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than
Rs 2.5 lakh
Place of
Invoice details
Rate
Taxable
Amount
Supply
Value
(State/UT) No.
Date Value
1
2
3
4
5
6
Integrated Tax
7
Cess
8
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons
other 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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
paid
Description
Tax
payable
Paid in
cash
Paid through ITC
Tax
Paid
Integrated
tax
Cess
2
3
4
5
6
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
12. Interest, late fee and any other amount payable and paid
Description
Amount payable
2
I Interest on account of
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
II Late fee on account of
(a)
118
Central tax
Amount paid
3
(b) State/UT
tax
13. Refund claimed from electronic cash ledger
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Tax Interest Penalty
2
3
4
Fee
5
Other
6
Debit Entry Nos.
7
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
1
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Tax paid in
cash
2
Tax paid through ITC
Integrated tax
Interest
Late fee
Cess
3
4
5
6
Verification
I hereby solemnly affirm and declare that the information
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns
of earlier tax period.
7. Invoice-level information, rate-wise, pertaining to the tax period separately
for goods and services should be reported as under:
i.
For all B to B supplies (whether inter-State or intra-State), invoice
level details should be uploaded in Table 5;
ii.
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
iii.
For all B to C supplies (whether inter-State or intra-State) where
invoice value is up to Rs. 2,50,000/- State-wise summary of
supplies 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.
iii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhsâž reported
i
= = = = = = = =
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= = = = = = = =
s)
Place of Rate of Taxable value Integrated tax
Cess
supply
tax
(State/UT)
1
2
3
4
5
5A. Amendments to taxable outward supplies to non-taxable persons in India
(Amount in Rupees)
Month
Place of Rate of Taxable value Integrated tax
Cess
supply
tax
(State/UT)
1
2
3
4
5
6. Calculation of interest, penalty or any other amount
Amount of tax due
Sr. No.
Description
1
2
1.
Interest
2.
Others (Please specify)
Total
122
Integrated tax
3
CESS
4
Description
7. Tax, interest, late fee and any other amount payable and paid
Sr. No.
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)
2.
Interest (based on
Table 6)
3.
Others (Please
Specify)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
123
Signature
Name of Authorised Signatory
Designation/Status
Form GSTR-6
[Se
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e No. 3
Original details
Revised details
GSTIN No. Date GSTIN
of
supplier
of
Invoice/debit
Rate Taxable
value
Amount of Tax
supplier note/credit note
details
No Date Value
Integrated Central State
CESS
tax
Tax
UT
Tax
11
12
13
1 2
3
4
5 6
7 8 9
10
6A. Information furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
1
7A. Input tax credit mismatch
7B. Input tax credit reclaimed on
rectification of mismatch
tax
2
Integrated Central
Tax
3
State/
UT Tax
Cess
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
GSTIN of
ISD credit
ISD invoice
Input tax distribution by ISD
recipient
no.
No.
Date
No.
Date
Integrated
Tax
Central State
Tax
Tax
CESS
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 I
= = = = = = = =
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= = = = = = = =
s
126
Instructions:-
1. Terms Used :-
a. GSTIN :-
b. ISD :-
c. ITC: –
Goods and Services Tax Identification Number
Input Service Distributor
Input tax Credit.
2. GSTR-6 can only be filed only after 10th of the month and before 13th of the month
succeeding the tax period.
3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on
filing of GSTR-6.
4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge
supplies, then in that case ISD has to separately register as Normal taxpayer.
5. ISD will have late fee and any other liability only.
6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax
period in which the inward supplies have been received.
7. 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 recipie
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Deducted at Source
1.
GSTIN
2.
(a) Legal name of the Deductor
Auto Populated
(b) Trade name, if any
Auto Populated
3. Details of the tax deducted at source
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of
deductee
Amount paid to deductee on
which tax is deducted
Amount of tax deducted at source
Integrated
Tax
Central Tax
State/UT
Tax
1
2
3
4
5
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
Revised details
Month GSTIN of Amount paid to GSTIN
Amount paid to
Amount of tax deducted at source
deductee
deductee on
of
which tax is deductee
deducted
deductee on
which tax is
deducted
Integrated
Central State/UT
Tax
Tax
Tax
2
3
4
5
6
7
8
5. Tax deduction at source and paid
Description
Amount of tax deducted
2
Amount paid
3
(a) Integrated
Tax
(b) Central Tax
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description
Amount payable
Amount paid
2
3
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
129
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f information provided in earlier tax
periods.
4. Return cannot be filed without full payment of liability.
1. TDS Certificate No. –
2. GSTIN of deductor –
3. Name of deductor –
4. GSTIN of deductee-
Form GSTR 7A
[See rule 66(3)]
Tax Deduction at Source Certificate
5. (a) Legal name of the deductee –
(b) Trade name, if any –
6. Tax period in which tax deducted and accounted for in GSTR-7 ââ¬â
7. Details of supplies Amount of tax deducted –
132
Value on which
tax deducted
Amount of Tax deducted at source (Rs.)
Integrated Tax
Central State/UT
Tax
Tax
1
2
3
4
Signature
Name
Designation
Office –
Form GSTR – 8
[See rule 67(1)]
Statement for tax collection at source
Year
Month
1.
GSTIN
2. (a)
Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
(Amount in Rs.
3. Details of supplies made through e-commerce operator
for all Tables)
GSTIN
of the
supplier
1
Gross value
Details of supplies made which attract TCS
Value of
supplies
Net amount
liable for TCS
T
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
tegrated tax
(b) Central Tax
(c) State/UT Tax
8. Refund claimed from electronic cash ledger
Tax Interest Penalty
Other
Debit Entry
Nos.
6
Description
1
2
3
4
5
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment
of tax and submissions of return]
Description
1
Tax paid in cash
2
Interest
3
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place:
Date:
Instructions:-
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 ca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(drop down)|
Verification
136
I hereby solemnly affirm and declare that the information given herein above is true
and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
Instructions:-
1. Terms Used :-
a. GSTIN :-
b. UIN –
Goods and Services Tax Identification Number
Unique Identity Number
2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and
when required to file by proper officer.
3. Table 3 of GSTR-11 will be populated 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
Part-A
State/UT-
(i) Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii) PAN
(iii) Email Address
(iv) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
as per PAN
Retired from Centre/ State
Scanned copy of Pension Certificate issued by AG office or any
other document evidencing retirement
8.2
Father's Name
8.3
Date of Birth
8.4
Photo
138
Mobile Number
Landline Number
Email id
Professional Address
Building No./ Flat No./ Door No.
Floor No.
8.5
Gender
8.6
Aadhaar
8.7
PAN
8.8
8.9
8.10
9.
9.1
9.2
9.3
9.4
9.5
9.6
District
9.7
State
9.8
PIN Code
10.
Qualification Details
10.1
Qualifying Degree
Name of the Premises / Building
Road Street Lane
Locality / Area / Village
(Any three will be mandatory)
10.2
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
V
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= = = = = = = =
on.
Centre / State
Form GST PCT-03
[See rule 83(4)]
Reference No.
To
Name
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
Date
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within days to the undersigned from the date of receipt of this notice.
Appear before the undersigned on
– (date)â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦. (Time)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)
Reference No.
Form GST P
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
onic cash ledger
To file an application for claim of refund
5.
2.
The consent of the
To file an application for amendment or cancellation of registration
attached herewith*.
*Strike out whichever is not applicable.
(Name of Goods and Services Tax Practitioner) is
Date
Place
144
Signature of the authorised signatory
Name
Designation/Status
Part -B
Consent of the Goods and Services Tax Practitioner
I > do hereby
solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of
(Legal name), GSTIN
only in respect of the activities specified by
GSTIN
(Legal name),
Date
145
Signature
Name
Enrolment No.
146
Month
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No./Invoice/Debit
Date
Note/Credit Note
Number Taxable Value
ITC/Output Liability
Interest
Integrated
State
Central / UT
Cess
Integrated
Central
State
Cess
A. Finally Accepted Input Tax Credit
A.1
1
2
A.2
Details of Invoices, Debit and Credit Notes of the
= = = = = = = =
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= = = = = = = =
20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return
for month of September to be filed 20th October
1 July
2 July
Two Months
Two Months
B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
September filed by 20th October
1 August
2 August
One Month
One Month
B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have
become payable in the return of September filed by 20th October
1 August
2 August
One Month-high
One Month-high
C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
C.1
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of
August filed by 20th September but mismatch was n
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th November
1 September
âËÅ NITW Months
2 September
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN-
Name (Legal) –
Trade name, if any
Tax Period –
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
(Amount in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Sr.
Date
Reference
Ledger
Description Type of
No.
(dd/mm/
yyyy)
No.
used for
discharging
liability
Transaction
[Debit (DR)
(Payable)] / Tax
[Credit (CR)
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Interest Penalty Fee Others Total Tax
Interest
Penalty Fee Others Total
1
2
3
4
5
(Paid)/]
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.
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Sr No.
Date
Reference
Tax
Ledger
Descripti Type of
(dd/
No.
Period,
used for
on
Transaction
mm/
if
dischargi
yyyy)
applica
ble
ng
liability
[Debit (DR)
(Payable)] /
[Credit (CR)
(Paid)]/
Ta
Interes
Penalt Fe Other Total
Ta
Interes
Penalt Fe Other Tota
Status
X
t
y
e
S
X
t
y
e
S
1
(Staye
d /Un-
Reduction
stayed
(RD)/ Refund
)
adjusted (RF)/]
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Note –
149
1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded
accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
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. Over
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
S/All
(Amount in Rs.)
Sr
ëâ⬠Âìââ¬ââ⬦
Date
Refere
Tax
Description
Transaction
Credit/Debit
Balance available
No. (dd/m
nce
Period,
(Source of
Type
m/
No.
if any
credit &
[Debit (DR)
yyyy)
purpose of
utilisation)
/ Credit
(CR)]
Central State UT
Tax
Tax
Tax
Integr CESS Total
ated
Central State UT
Tax
Tax
Tax
Integr CESS Total
ated
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Sr.
No.
Tax period
1
2
Central
Tax
3
State
Tax
4
5
Amount of provisional credit balance
UT Tax Integrated Cess
Tax
6
Total
7
8
Sr.
Tax period
Amount of mismatch credit
No.
Central State
Tax
Tax
UT Tax
Integrated
Tax
Cess
Total
Balance of Provisional credit
Mismatch credit (other
than reversed)
1
2
4
5
6
7
8
Note –
1. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from
composition scheme, transition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tate 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)
154
Note –
155
Form GST PMT -04
[See rules 85(7), 86(6) & 87(12)]
Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register
-234
GSTIN
2.
Name (Legal)
Trade name, if any
4.
Ledger / Register in
Credit ledger
Cash ledger
Liability register
which discrepancy
noticed
5.
Details of the discrepancy
Date
Type of tax
Type of
discrepancy
Amount involved
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
6.
Reasons, if any
7.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief.
Place
Date
Name of Authorized Signatory
Designation/Status……………….
Signature
'Central Tax' stands for Central Goods and S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
6
17
18
19
20
Note –
1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS
credit.
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of
liability for which any debit has been made will also recorded under the head ââ¬Ådescriptionââ¬.
157
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will
also be recorded under the head “description”.
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6. Date and time of deposit is the date and time of generation of CIN as reported by bank.
7. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stan
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/RTGS
âËÅ Cash
Details of Instrument
Cheque
âËÅ Demand Draft
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
Name of beneficiary bank
GST
Reserve Bank f India
Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI
Amount
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
GSTIN
160
Paid Challan Information
161
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque/DD
deposited at Bank's counter)
Note -UTR stands for Unique Transaction Number for NeFT/RTGS payment.
162
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
-234
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of 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
C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
al Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union
territory Goods and Services Tax; ââ¬Â¨Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States).
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period:
person
From
To
6. Amount of Refund Claimed:
Act
Tax Interest Penalty
Fees
Others
Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
164
7. Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of goods / services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
e.
f.
i. Select the type of Order:
A
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
x/
UT Tax
CESS
Col. 20/21/22/23
unregistered
Col. Col. Col.
17 18
19
Goods/
State
No Date Value Services HSN
Taxable
value
supplier) Rate
Rate
Rate
Rate
Integrated Central
UQC QTY
Amt.
Amt.
Amt.
Amt.
Tax/ UT Cess
(%)
(%)
(%)
(NA)
Tax
Tax
2
3
4
ãââ¬ÂG/S)
5
Tax
6
7
24A 24B
8
9
10 11 12
13 14
15
16
17 18
19
20
21
22
23
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/none)
Col. 20/21/22/23: Amount of ITC available
167
For Outward Supplies:
As per GSTR-1 (Table 5):
Invoice details
Tax Period: ……
Integrated
Tax
Central Tax
State Tax/ UT
Tax
Cess
GSTIN/
UIN
No. Date Value services HSN Taxable UQC QTY Rate Amt Rate Amt Rate Amt Rate Ami Col. 16 Col 17 Col. 18. Col. 19 Col. 20 Col. 21 Col. 2
1234567_234238|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
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
details are mandatory- in case of Services)
169
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 3:
Exports without payment of Tax:
Invoice
Tax Period: ……
Whether
tax on this
Shipping bill/ Bill of
export
invoice is
EGM
BRC/
Tax payment option
Integrated Tax
paid on
Details
FIRC
Goods/
With
Without
provisional
basis
(Yes/No)
No. Date Value Services HSN UQC QTY value Code No. Date Integrated Imggrated (96) Am No. Date No. Date
1
2
3
4
5
15A 15B
6
7
8
9
10
11
12
13
14
15C 15D 15E 15F
(*Shipping Bill and EGM – 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/
Invoice details
Goods/
Integrated Central
Tax
Tax
State Tax/
UT Tax
Cess
UIN
No. Date Value services HSN
Taxable
Value
UQC
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
mandatory)
171
172
GSTR 5- Table 6
Col.
1
No.
Payment
Date of Details
Tax Period: ……
Invoice details
Integrated
Tax
Central Tax
State Tax/
UT Tax
Cess
ARE
Goods/
Col. Col. Col. Col. Col.
16 17 18 19 20
Receipt
Date Value Services HSN UQC QTY
Taxable Rate
Value (%)
Rate
Rate
Rate
Amt.
Amt.
Amt.
Amt.
No. Date
(%)
(%)
(NA)
Ref No. Date
1 2 3 4 5 6 21A 21B 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21C 21D 21E 21F
21G
Col. 1: GSTIN/UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/Developer (as per re warehousing certificate)
(* In case of Goods: ARE and Date of Receipt are mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
174
Statement 6:
Statement in case of Application filed under rule 89(2)(i)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
Order No:
Order Date:
GSTIN/UIN Details of invoice covering transaction considered as intra-State / inter-State transaction earlier
Name
Transaction which were held inter State / intra-State supply subsequently
Invoice details
Integrated Central State
Cess
(in case B2C)
Tax
Tax
Tax
Tax
Place of Supply Integrated Central Tax State Tax
(only if different
from the location
Cess
Place of Supply
(only if different
No.
Date Value Taxable
Amt
Amt
Amt
Amt
of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng refund under clause (a) or
clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
177
FORM-GST-RFD-02
[See rules 90(2) & 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
:
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track
Application Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
178
Reference No. :
ÃŽ¤ÃŽ¿
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Subject:
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d
Tax
Cess
Amount of refund
claimed
10% of the amount
ii.
claimed as refund
111.
iv.
(to be sanctioned later)
Balance amount (i-ii)
Amount of refund
sanctioned
Bank Details
Bank Account No. as
V.
per application
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
vili.
MICR
ix.
180
Signature (DSC):
Name:
Designation:
Office Address:
Payment Advice No: –
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
To PAO/ Treasury/RBI/ Bank
Refund Sanction Order No.
Order Date……
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
Date:
Place:
To
Net Refund amount sanctioned
Interest on delayed Refund
Total
Date:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
i.
Details of the Bank
Bank Account no as per application
Name of the Bank
ii.
Name and Address of the Bank /branch
iii.
IFSC
iv.
MICR
V.
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
181
FORM-GST-RFD-06
Order No.:
Refund Sanction/Rejection Order
Date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the bank account specified by him in his application/
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the
Table above/
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial
number 5 of the Table above and the remaining amount of -rupees is to be paid to the bank
account 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,
W
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
h reference to your refund application as referred above and further furnishing of information/ filing
of documents against the amount of refund sanctioned to you has been withheld against following
reasons as per details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
Integrated
Tax
Central
State Tax
UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the
above mention reason. This order is issued as per provisions under sub-section (…) of Section (…) of
the Act.
Date:
Place:
185
Signature (DSC):
Name:
Designation:
Office Address:
SCN No.:
To
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
1.
Reference
No. of
Notice
Date
issue
of
2.
GSTINUIN
3.
Name of b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ORM GSTR-11
8. Verification
I
as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries/ any other person/
class of persons specified/ notified by the Government.
Date:
Signatory:
Place:
Signature of Authorised
Name:
Designation Status:
189
1.GSTIN
2. Name
3. Address
Form GST ASMT – 01
[See rule 98(1)]
Application for Provisional Assessment under section 60
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr.
No.
HSN
Name of
commodity
/service
Tax rate
Valuatio Average
n
monthly
Centra
1 tax
State
Integrate Ces
d tax
turnover
S
of the
UT
commodit
tax
y/service
1
2
3
4
5
6
7
8
9
5. Reason for seeking provisional
assessment
6. Documents fi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
191
Signature
Name
Designation
Form GST 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
GSTIN –
Name –
Address –
Form GST ASMT -04
[See rule 98(3)]
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, th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
been
allowed to pay taxes on provisional basis.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We
fail to do so the department will be at liberty to get the payment from the bank
against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us
to cover the provisional assessment in case we fail to furnish the required
documents/information to facilitate finalization of provisional assessment.
Signature of Authorised Signatory
Name
Designation / Status
Date
194
I/We………….
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/ execu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall
be demandable after final assessment, are duly paid to the Government along with interest, if any, within
thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be
void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full
force and virtue:
AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from
the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given 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) Na
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he undersigned for personal hearing on >.
197
Signature
Name
Designation
Reference No.:
To
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule 98(5)]
Final Assessment Order
Preamble – >
Date
dated……
In continuation of the provisional assessment order referred to above and on
the basis of information available / documents furnished, the final assessment order is issued
as under:
Brief facts –
Submissions by the applicant –
Discussion and finding –
Conclusion and order –
The security furnished for the purpose can be withdrawn after compliance
with the order by filing an application.
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)
2
3
4
5
5. Verification-
I
hereby solemnly affirm and declare that
the infor
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the
following discrepancies have been noticed:
>
You are hereby directed to explain the reasons for the aforesaid discrepancies by
– (date). If no explanation is received by the aforesaid date, it will be presumed that you have
nothing to say in the matter and proceedings in accordance with law may be initiated against
you without making any further reference to you in this regard.
201
Signature
Name
Designation
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 bel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he basis of information available with the department, the amount assessed
and payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr.
Tax Period Act
Tax
Interest
Penalty Others
Total
No.
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also
be worked out and paid along with the dues stated in the order.
You are also informed that if you furnish the return within a period of 30 days from
the date of service of 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.
Signature
Name
Designation
204
Reference No:
To
Name
Address
Form GST ASMT – 14
[See rule 100(2)]
Date:
Tax Period
F.Y.
Show Cause Notice fo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
To
Temporary ID
Name
Address
Tax Period –
F.Y.-
SCN reference no. –
Date –
Assessment 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)
(Amount in Rs.)
Sr No.
Tax
Period
Act
Tax
Interest
Penalty
Others
Total
1
2
3
4
5
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in Rs.)
Sr. No.
Tax
Period
Act
Tax
Interest,
Penalty
Others
Total
if any
1
2
3
4
5
6
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
1. GSTIN /ID
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. Verification-
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of business on
And whereas you are required to:-
,
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion
of the audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at……
…(place) before the undersigned and to
produce your books of account and records for the aforesaid financial year(s) as required for
audit.
In case of failure to comply with this notice, it would be presumed that you are not in
possession of such books of account and proceedings as deemed fit may be initiated as per
the provisions of the 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 …
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examined and
audited by
…(name), chartered accountant / cost accountant
nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said
chartered accountant / cost accountant.
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
has been examined by
Your books of account and records for the F.Yâ⬦â⬦â⬦..
(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
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also)
Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or
services or both
(ii) applicability of a notification
issued under the provisions of the
Act
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.
16.
Statement of relevant facts having
a bearing on the question(s) raised.
Statement containing the
applicant's interpretation of law
and/or facts, as the case may be, in
respect of the aforesaid question(s)
(i.e. applica
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culars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer / concerned officer
10
Designation of jurisdictional officer / concerned officer
11
12
13
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
Whether the appellant wishes to be heard in person?
14.
The facts of the case (in brief)
15.
Ground of Appeal
16.
Payment details
Prayer
Remarks
DD/MM/YYYY
Yes/No
Challan
Number (CIN) –
Date –
Identification
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a.
set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
c. pass any
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cerned
officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes
to be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents are correct. I am making this
application in my capacity as
this application and verify it.
(designation) and that I am competen
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nd disputed
Central State/ Integrated Cess
Total amount
tax
UT
tax
tax
Particulars
Particulars
of demand/
refund
Amount
of
a) Tax/Cess
demand
b) Interest
created
(A)
c) Penalty
219
(B)
d) Fees
a) Admitted
amount
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the
disputed tax and cess)
Sr.
Description
No.
Tax
payable
Paid through
Cash/Credit
Debit
entry no.
Amount of tax paid
Central
State/UT
Integrated
CESS
Ledger
tax
tax
tax
1
2
3
4
5
6
7
8
9
Integrated
1.
tax
Cash Ledger
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
State/UT
Cash Ledger
3.
tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid
Sr. Descriptio
Amount payable
Debi
Amount paid
No
n
t
Integrate
d tax
Centra
State/U CES
entry
1 tax
T tax
Integrate
d tax
Centra
1 tax
State/U
T tax
CES
S
no.
1
2
3
4
5
6
8
9
10
11
1.
Interest
2.
Ãâ¢â⬡è§Ãâ¢â⬠Ãâ¢â⬡
Penalty
Late fee
3.
4. Others
16. Whether appeal is being filed after
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f 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
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
Central tax
State/UT
tax
Integrated
Cess
tax
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/
amount
b) Interest
total
Amount
of
demand
c) Penalty
total total
created,
>
if any
(A)
d) Fees
total
e) Other
total
charges
a) Tax/
total
Cess
Amount
b) Interest
>
total
under
dispute
c) Penalty
ÃŽââ¬
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ppellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute:
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
Central tax State/UT Integrated
Cess
tax
tax
(v)
Other charges
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) Tax/
Cess
total
b) Interest
total
Amount
demanded/
rejected>, c) Penalty
if any
(A)
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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-
(i)
(ii)
(iii)
(iv)
Head
Tax
GSTIN/UIN/Temporary ID-
Amount involved:
Interest
Penalty
Refund
Total
Integrated
tax
Central tax
State/UT
tax
Cess
Tax
Interest
Penalty
Refund
Total
15
Details of payment
Head
Central tax
16
State/UT
tax
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nation 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
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
c) Penalty
Place:
Date:
demand
created, if
any
(A)
Amount
d) Fees
Other
charges
a) Tax/Cess
b) Interest
under
c) Penalty
dispute
(B)
d) Fees
e) Other
charges
total
ÃŽâ⬺
2.
GSTIN/Temporary ID/UIN-
Name of the appellant/ officer-
3.
Permanent address of the appellant, if applicable-
4.
Address for communication-
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al 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.
(a)
Sl. no.
Tax period to which the
Date of filing
under existing law
(Central Excise
last return filed under the
existing law pertains
of the return
Balance cenvat credit carried
forward in the said last
specified in
Column no. 3
return
1
and Service Tax)
3
4
5
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
6
2
Total
(b)
Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
C-Form
Total
F-Form
Total
H/I-Form
Name of Issuer
Sr. No. of Form
Amo
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ally availed
Total eligible
Total cenvat
cenvat credit under credit availed
existing
under existing
law
Total cenvat credit
unavailed under
existing law
(admissible as ITC of
Value
Duties and
taxes paid
law
ED/
SAD
CVD
240
central tax) (9-10)
(b)
Sr.
no
Invoice / Supplier's
document registration
Date
no.
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
no.
under
law
Details regarding capital goods
on which credit is not availed
Value
Taxes paid VAT
[and ET]
Total eligible
VAT [and ET]
credit under
existing
Total VAT [and ET]
credit availed under
existing law
Total VAT [and ET] credit
unavailed under existing
law (admissible as ITC of
State/UT tax) (8-9)
existing
law
law
1
2
3
4
5
6
7
8
9
10
Total
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
Amount of duties and ta
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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)
Total Input tax credit
admissible as
Total input tax credit
claimed under earlier
law
Total input tax credit related
to exempt sales not claimed
under earlier law
SGST/UTGST
1
2
3
4
Inputs
5
6
7
8
Inputs contained in semi-finished and finished goods
(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
Value
1
2
3
4
Tax paid
5
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also
required.
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No.
Registration no.
under existi
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it
Quantity
Value
7
8
9
GSTIN of Manufacturer
Total
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
GSTIN of Principal
No.
Description
Unit
1
2
3
4
b.
Details of goods held by the agent
243
Details of goods with Agent
Quantity Value
5
Input Tax to be taken
6
7
11.
12.
Sr.
No.
GSTIN of Principal
Description
Unit
1
2
3
4
Details of credit availed in terms of Section 142 (11 (c))
Details of goods with Agent
Quantity Value
Input Tax to be taken
5
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 months prior to the appointed day (section 142(12))
Sr
Document
No.
no.
1
Total
6
7
VAT paid Taken as SGST Credit or
Service Tax paid as Central Tax
Credit
7
Document
date
GSTIN no. of
Name & addres
recipient, (if applicabl of recipient
HSN
2
3
4
5
6
Descript
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