THE JAMMU AND KASHMIR GOODS AND SERVICES TAX RULES, 2017
SRO-282. Dated:- 8-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 8th July 2017
SRO 282.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government hereby make the following rules to carry out the purpose of the said Act, namely:-
THE JAMMU AND KASHMIR GOODS AND SERVICES TAX RULES, 2017
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Document 1Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 8th July 2017
SRO 282.- In exercise of the powers conferred by section 164 of the
Jammu and Kashmir Goods and Services Tax Act, 2017, the
Government hereby make the following rules to carry out the purpose
of the said Act, namely:-
Chapter I
PRELIMINARY
1. Short title and Commencement. – T
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hrough electronic verification code, on the common
portal, either directly or through a Facilitation Centre notified by the
Commissioner, prior to the appointed day, but not later than thirty
days after the said day, or such further period as may be extended by
the Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is
filed after the appointed day, the registered person shall not collect
any tax from the appointed day but shall issue bill of supply for
supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule
8 may give an option to pay tax under section 10 in Part B of FORM
GST REG-01, which shall be considered as an intimation to pay tax
under the said section.
(3) Any registered person who opts to pay tax under section 10 shall
electronically file an intimation in FORM GST CMP-02, duly signed
or verified through electronic verification code, on the common
portal, either directly or through a Facilitation
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(1) or sub-rule (3) in respect of any
place of business in any State or Union territory shall be deemed to be
intimation in respect of all other places of business registered on the
same Permanent Account Number.
4. Effective date for composition levy.- (1) The option to pay tax
under section 10 shall be effective from the beginning of the financial
year, where the intimation is filed under sub-rule (3) of rule 3 and the
appointed day where the intimation is filed under sub-rule (1) of the
said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered
only after the grant of registration to the applicant and his option to
pay tax under section 10 shall be effective from the date fixed under
sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy. (1) The
person exercising the option to pay tax under section 10 shall comply
with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident
taxable person;
(b
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every notice or signboard displayed at a prominent place at
his principal place of business and at every additional place or
places of business.
(2) The registered person paying tax under section 10 may not file a
fresh intimation every year and he may continue to pay tax under the
said section subject to the provisions of the Act and these rules.
6. Validity of composition levy.- (1) The option exercised by a
registered person to pay tax under section 10 shall remain valid so
long as he satisfies all the conditions mentioned in the said section
and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax
under sub-section (1) of section 9 from the day he ceases to satisfy
any of the conditions mentioned in section 10 or the provisions of this
Chapter and shall issue tax invoice for every taxable supply made
thereafter and he shall also file an intimation for withdrawal from the
scheme in FORM GST CMP-04 within seven days of the occurrence
of such event.
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option or from the date of the event concerning such
contravention, as the case may be.
(6) Every person who has furnished an intimation under sub-rule (2)
or filed an application for withdrawal under sub-rule (3) or a person in
respect of whom an order of withdrawal of option has been passed in
FORM GST CMP-07 under sub-rule (5), may electronically furnish
at the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, a statement in FORM GST ITC-01
containing details of the stock of inputs and inputs contained in semi-
finished or finished goods held in stock by him on the date on which
the option is withdrawn or denied, within a period of thirty days from
the date from which the option is withdrawn or from the date of the
order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or
(3) or denial of the option to pay tax under section 10 in accordance
with sub-rule (5) in respect of an
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required to deduct tax at source
under section 51, a person required to collect tax at source under
section 52 and a person supplying online information and database
access or retrieval services from a place outside India to a non-taxable
online recipient referred to in section 14 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) who is liable to be registered
under sub-section (1) of section 25 and every person seeking
registration under sub-section (3) of section 25 (hereafter in this
Chapter referred to as “the applicant”) shall, before applying for
registration, declare his Permanent Account Number, mobile number,
e-mail address, State or Union territory in Part A of FORM GST
REG-01 on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic
Zone or being a Special Economic Zone developer shall make a
separate application for registration as a business ve
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tion in Part B of
FORM GST REG-01, duly signed or verified through electronic
verification code, along with the documents specified in the said Form
at the common portal, either directly or through a Facilitation Centre
notified by the Commissioner.
(5) On receipt of an application under sub-rule (4), an
acknowledgement shall be issued electronically to the applicant in
FORM GST REG-02.
(6) A person applying for registration as a casual taxable person
shall be given a temporary reference number by the common portal
for making advance deposit of tax in accordance with the provisions
of section 27 and the acknowledgement under sub-rule (5) shall be
issued electronically only after the said deposit.
9. Verification of the application and approval.-(1) The application
shall be forwarded to the proper officer who shall examine the
application and the accompanying documents and if the same are
found to be in order, approve the grant of registration to the applicant
within a period of three w
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Part A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification,
information or documents furnished by the applicant, he may approve
the grant of registration to the applicant within a period of seven
working days from the date of the receipt of such clarification or
information or documents.
(4) Where no reply is furnished by the applicant in response to the
notice issued under sub-rule (2) or where the proper officer is not
satisfied with the clarification, information or documents furnished,
he shall, for reasons to be recorded in writing, reject such application
and inform the applicant electronically in FORM GST REG-05.
(5)
If the proper officer fails to take any action, –
(a) within a period of three working days from the date of
submission of the application; or
(b) within a period of seven working days from the date of the
receipt of the clarification, information or documents furnished
by the applicant under sub-rule (2),
the application for grant
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for registration has been submitted by the
applicant after the expiry of thirty days from the date of his becoming
liable to registration, the effective date of registration shall be the date
of the grant of registration under sub-rule (1) or sub-rule (3) or sub-
rule (5) of rule 9.
(4) Every certificate of registration shall be duly signed or verified
through electronic verification code by the proper officer under the
Act.
(5) Where the registration has been granted under sub-rule (5) of
rule 9, the applicant shall be communicated the registration number,
and the certificate of registration under sub-rule (1), duly signed or
verified through electronic verification code, shall be made available
to him on the common portal, within a period of three days after the
expiry of the period specified in sub-rule (5) of rule 9.
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11. Separate registration for multiple business verticals within a
State or a Union territory.- (1) Any person having multiple business
verticals within a State or
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siness verticals of the
said person shall become ineligible to pay tax under the said
section.
(2) A registered person eligible to obtain separate registration for
business verticals may submit a separate application in FORM GST
REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and
the grant of registration shall, mutatis mutandis, apply to an
application submitted under this rule.
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12. Grant of registration to persons required to deduct tax at
source or to collect tax at source.- (1) Any person required to deduct
tax in accordance with the provisions of section 51 or a person
required to collect tax at source in accordance with the provisions of
section 52 shall electronically submit an application, duly signed or
verified through electronic verification code, in FORM GST REG-
07 for the grant of registration through the common portal, either
directly or through a Facilitation Centre notified by the
Commissioner.
(2) The p
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ation,
duly signed or verified through electronic verification code, in
FORM GST REG-09, at least five days prior to the commencement
of business at the common portal either directly or through a
Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or
established outside India, the application for registration shall be
submitted along with its tax identification number or unique number
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on the basis of which the entity is identified by the Government of
that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person
shall be given a temporary reference number by the common portal
for making an advance deposit of tax in accordance with the
provisions of section 27 and the acknowledgement under sub-rule (5)
of rule 8 shall be issued electronically only after the said deposit in his
electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the v
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istration, in FORM GST REG-06, subject to such conditions and
restrictions and by such officer as may be notified by the Central
Government on the recommendations of the Council.
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15. Extension in period of operation by casual taxable person and
non-resident taxable person.- (1) Where a registered casual taxable
person or a non-resident taxable person intends to extend the period of
registration indicated in his application of registration, an application
in FORM GST REG-11 shall be submitted electronically through the
common portal, either directly or through a Facilitation Centre
notified by the Commissioner, by such person before the end of the
validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only
on payment of the amount specified in sub-section (2) of section 27.
16. Suo moto registration.- (1) Where, pursuant to any survey,
enquiry, inspection, search or any other proceedings under the Act,
the proper officer finds that a
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all, mutatis mutandis,
apply to an application submitted under sub-rule (3).
(5) The Goods and Services Tax Identification Number assigned,
pursuant to the verification under sub-rule (4), shall be effective from
the date of the order granting registration under sub-rule (1).
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17. Assignment of Unique Identity Number to certain special
entities.- (1) Every person required to be granted a Unique Identity
Number in accordance with the provisions of sub-section (9) of
section 25 may submit an application electronically in FORM GST
REG-13, duly signed or verified through electronic verification code,
in the manner specified in rule 8 at the common portal, either directly
or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in
FORM GST REG-13 or after filling up the said form, assign a
Unique Identity Number to the said person and issue a certificate in
FORM GST REG-06 within a period of three working days from the
da
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mit an application, duly signed or verified through electronic
verification code, electronically in FORM GST REG-14, along with
the documents relating to such change at the common portal, either
directly or through a Facilitation Centre notified by the
Commissioner:
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Provided that (a) where the change relates to,-
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(i) legal name of business;
(ii) address of the principal place of business or any additional
place(s) of business; or
(iii) addition, deletion or retirement of partners or directors,
Karta, Managing Committee, Board of Trustees, Chief
Executive Officer or equivalent, responsible for the day to day
affairs of the business,-
which does not warrant cancellation of registration under
section 29, the proper officer shall, after due verification,
approve the amendment within a period of fifteen working days.
from the date of the receipt of the application in FORM GST
REG-14 and issue an order in FORM GST REG-15
electronically and such amendment shall take effect from the
date
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nder sub-rule (2) of rule 8.
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(2) Where the proper officer is of the opinion that the amendment
sought under sub-rule (1) is either not warranted or the documents
furnished therewith are incomplete or incorrect, he may, within a
period of fifteen working days from the date of the receipt of the
application in FORM GST REG-14, serve a notice in FORM GST
REG-03, requiring the registered person to show cause, within a
period of seven working days of the service of the said notice, as to
why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show
cause, issued under sub-rule (2), in FORM GST REG-04, within a
period of seven working days from the date of the service of the said
notice.
(4) Where the reply furnished under sub-rule (3) is found to be not
satisfactory or where no reply is furnished in response to the notice
issued under sub-rule (2) within the period prescribed in sub-rule (3),
the proper offic
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-finished or finished.
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goods held in stock and of capital goods held in stock on the date
from which the cancellation of registration is sought, liability thereon,
the details of the payment, if any, made against such liability and may
furnish, along with the application, relevant documents in support
thereof, at the common portal within a period of thirty days of the
occurrence of the event warranting the cancellation, either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that no application for the cancellation of registration
shall be considered in case of a taxable person, who has registered
voluntarily, before the expiry of a period of one year from the
effective date of registration.
21. Registration to be cancelled in certain cases.- The registration
granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of
business; or
(b) issues invoice or bill without supply of goods or
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lication submitted under rule 20 or, as the case may
be, the date of the reply to the show cause issued under sub-rule (1),
cancel the registration, with effect from a date to be determined by
him and notify the taxable person, directing him to pay arrears of any
tax, interest or penalty including the amount liable to be paid under
sub-section (5) of section 29.
(4) Where the reply furnished under sub-rule (2) is found to be
satisfactory, the proper officer shall drop the proceedings and pass an
order in FORM GST REG –20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to
the legal heirs of a deceased proprietor, as if the application had been
submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered
person, whose registration is cancelled by the proper officer on his
own motion, may submit an application for revocation of cancellation
of registration, in FORM GST REG-21, to such proper officer,
within a period of th
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ces other than those specified in clause (a), by an
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order in FORM GST REG-05, reject the application for revocation
of cancellation of registration and communicate the same to the
applicant.
(3) The proper officer shall, before passing the order referred to in
clause (b) of sub-rule (2), issue a notice in FORM GST REG-23
requiring the applicant to show cause as to why the application
submitted for revocation under sub-rule (1) should not be rejected and
the applicant shall furnish the reply within a period of seven working
days from the date of the service of the notice in FORM GST REG-
24.
(4) Upon receipt of the information or clarification in FORM GST
REG-24, the proper officer shall proceed to dispose of the application
in the manner specified in sub-rule (2) within a period of thirty days
from the date of the receipt of such information or clarification from
the applicant.
24. Migration of persons registered under the existing law.- (1) (a)
Every person, other than a person ded
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FORM GST REG-26, duly signed or verified through electronic
verification code, along with the information and documents specified
in the said application, on the common portal either directly or
through a Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a
period of three months or within such further period as may be
extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application
are found, by the proper officer, to be correct and complete, a
certificate of registration in FORM GST REG-06 shall be made
available to the registered person electronically on the common
portal.
(3) Where the particulars or information specified in sub-rule (2) have
either not been furnished or not found to be correct or complete, the
proper officer shall, after serving a notice to show cause in FORM
GST REG-27 and after affording the person concerned a reasonable
opportunity of being h
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tered under the Act may, within a period of thirty
days from the appointed day, at his option, submit an application
electronically in FORM GST REG-29 at the common portal for the
cancellation of registration granted to him and the proper officer shall,
after conducting such enquiry as deemed fit, cancel the said
registration.
25. Physical verification of business premises in certain cases.-
Where the proper officer is satisfied that the physical verification of
the place of business of a registered person is required after the grant
of registration, he may get such verification done and the verification
report along with the other documents, including photographs, shall
be uploaded in FORM GST REG-30 on the common portal within a
period of fifteen working days following the date of such verification.
26. Method of authentication.- (1) All applications, including reply,
if any, to the notices, returns including the details of outward and
inward supplies, appeals or any other document r
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Undivided Family, by a Karta and where
the Karta is absent from India or is mentally incapacitated from
attending to his affairs, by any other adult member of such family
or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or
authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or
local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor
or authorised signatory thereof;
(f) in the case of any other association, by any member of the
association or persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised
signatory thereof; or
(h) in the case of any other person, by some person competent to act
on his behalf, or by a person authorised in accordance with the
provisions of section 48.
(3) All notices, certificates and orders under the provisions of this
Chapter shall be issued
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of supply of goods or services or
both of like kind and quality;
if the value is not determinable under clause (a) or clause
(b) or clause (c), be the sum total of consideration in money
and such further amount in money that is equivalent to
consideration not in money as determined by the application
of rule 30 or rule 31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees
along with the exchange of an old phone and if the price of the
new phone without exchange is twenty four thousand rupees, the
open market value of the new phone is twenty four thousand
rupees.
(2) Where a laptop is supplied for forty thousand rupees along
with the barter of a printer that is manufactured by the recipient
and the value of the printer known at the time of supply is four
thousand rupees but the open market value of the laptop is not
known, the value of the supply of the laptop is forty four thousand
rupees.
28. Value of supply of goods or services or both between d
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the value declared in the invoice shall be deemed to be the
open market value of the goods or services.
29. Value of supply of goods made or received through an agent.-
The value of supply of goods between the principal and his agent
shall-
(a) be the open market value of the goods being supplied, or at the
option of the supplier, be ninety per cent. of the price charged for the
supply of goods of like kind and quality by the recipient to his
customer not being a related person, 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
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ovisions of section 15 and the provisions of this
Chapter:
Provided that in the case of supply of services, the supplier may
opt for this rule, ignoring rule 30.
32. Determination of value in respect of certain supplies.- (1)
Notwithstanding anything contained in the provisions of this Chapter,
the value in respect of supplies specified below shall, at the option of
the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale
of foreign currency, including money changing, shall be determined
by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees,
the value shall be equal to the difference in the buying rate or
the selling rate, as the case may be, and the Reserve Bank of
India reference rate for that currency at that time, multiplied by
the total units of currency:
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Provided that in case where the Reserve Bank of India
reference rate for a cu
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ount of two hundred and fifty rupees;
(ii) one thousand rupees and half of a per cent. of the gross
amount of currency exchanged for an amount exceeding
one lakh rupees and up to ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth
of a per cent. of the gross amount of currency exchanged
for an amount exceeding ten lakh rupees, subject to a
maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of
tickets for travel by air provided by an air travel agent shall be
deemed to be an amount calculated at the rate of five 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.
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–
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 o
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ere no input tax credit has been availed on the purchase of such
goods, the value of supply shall be the difference between the selling
price and the purchase price and where the value of such supply is
negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a
defaulting borrower, who is not registered, for the purpose of
recovery of a loan or debt shall be deemed to be the purchase price of
such goods by the defaulting borrower reduced by five percentage
points for every quarter or part thereof, between the date of purchase
and the date of disposal by the person making such repossession.
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(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
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supply are in addition to the
services he supplies on his own account.
Explanation. For the purposes of this rule, the expression “pure
agent” means a person who-
(a) enters into a contractual agreement with the recipient of
supply to act as his pure agent to incur expenditure or costs in
the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or
services or both so procured or supplied as pure agent of the
recipient of supply;
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(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 Com
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y,-
Tax amount = (Value inclusive of taxes X tax rate in % of IGST or,
as the case may be, CGST, SGST or UTGST) ÷ (100+ sum of tax
rates, as applicable, in %).
Explanation. For the purposes of the provisions of this Chapter, the
expressions-
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(a) “open market value” of a supply of goods or services or both
means the full value in money, excluding the integrated tax,
central tax, State tax, Union territory tax and the cess payable by a
person in a transaction, where the supplier and the recipient of the
supply are not related and the price is the sole consideration, to
obtain such supply at the same time when the supply being valued
is made;
(b) “supply of goods or services or both of like kind and quality”
means any other supply of goods or services or both made under
similar circumstances that, in respect of the characteristics, quality,
quantity, functional components, materials, and the reputation of
the goods or services or both first mentioned, is the same as, or
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the provisions of sub-
rule (1) of rule 54.
(2) Input tax credit shall be availed by a registered person only if
all the applicable particulars as specified in Chapter VI are
contained in the said document, and the relevant information,
as contained in the said document, is furnished in FORM
GSTR-2 by such person.
(3) No input tax credit shall be availed by a registered person in
respect of any tax that has been paid in pursuance of any
order where any demand has been confirmed on account of
any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of
consideration.-(1) A registered person, who has availed of input tax
credit on any inward supply of goods or services or both, but fails to
pay to the supplier thereof, the value of such supply along with the tax
payable thereon, within the time limit specified in the second proviso
to sub-section (2) of section 16, shall furnish the details of such
supply, the amount of value no
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not
apply to a claim for re-availing of any credit, in accordance with the
provisions of the Act or the provisions of this Chapter that had been
reversed earlier.
38. Claim of credit by a banking company or a financial
institution.- A banking company or a financial institution, including a
non-banking financial company, engaged in the supply of services by
way of accepting deposits or extending loans or advances that chooses
not to comply with the provisions of sub-section (2) of section 17, in
accordance with the option permitted under sub-section (4) of that
section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for
non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-
section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid
on inputs and input services referred to
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stribute the amount
of ineligible input tax credit (ineligible under the
provisions of sub-section (5) of section 17 or otherwise)
and the amount of eligible input tax credit;
(c) the input tax credit on account of central tax, state tax,
union territory tax and integrated tax shall be distributed
separately in accordance with the provisions of clause (d);
(d) the input tax credit that is required to be distributed in
accordance with the provisions of clause (d) and (e) of sub-
section (2) of section 20 to one of the recipients ‘Râ‚',
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, “Câ‚”, to be calculated by
applying the following formula –
Câ‚ = (tâ‚÷T) × C
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where,
“C” is the amount of credit to be distributed,
“t” is the turnover, as referred to in s
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at qualifies for distribution to such recipient
in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service
Distributor invoice, as prescribed in sub-rule (1) of rule 54,
clearly indicating in such invoice that it is issued only for
distribution of input tax credit;
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(h) the Input Service Distributor shall issue an Input Service
Distributor credit note, as prescribed in sub-rule (1) of rule 54, for
reduction of credit in case the input tax credit already distributed
gets reduced for any reason;
(i) any additional amount of input tax credit on account of
issuance of a debit note to an Input Service Distributor by the
supplier shall be distributed in the manner and subject to the
conditions specified in clauses (a) to (f) and the amount
attributable to any recipient shall be calculated in the manner
provided in clause (d) and such credit shall be distributed in the
month in which the debit note is included in the return in FORM
GSTR-6;
(j) any input ta
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.
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(3) Subject to sub-rule (2), the Input Service Distributor shall, on the
basis of the Input Service Distributor credit note specified in clause
(h) of sub-rule (1), issue an Input Service Distributor invoice to the
recipient entitled to such credit and include the Input Service
Distributor credit note and the Input Service Distributor invoice in the
return in FORM GSTR-6 for the month in which such credit note
and invoice was issued.
40. Manner of claiming credit in special circumstances.- (1) The
input tax credit claimed in accordance with the provisions of sub-
section (1) of section 18 on the inputs held in stock or inputs
contained in semi-finished or finished goods held in stock, or the
credit claimed on capital goods in accordance with the provisions of
clauses (c) and (d) of the said sub-section, shall be subject to the
following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c)
and (d) of sub-section (1) of section 18, shall be claimed
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preceding the date of the
grant of registration, in the case of a claim under clause (b)
of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from
which he becomes liable to pay tax under section 9, in the
case of a claim under clause (c) of sub-section (1) of
section 18;
(iv) on the day immediately preceding the date from
which the supplies made by the registered person becomes
taxable, in the case of a claim under clause (d) of sub-
section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall
be duly certified by a practicing chartered accountant or a cost
accountant if the aggregate value of the claim on account of
central tax, State tax, Union territory tax and integrated tax
exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the
provisions of clauses (c) and (d) of sub-section (1) of section 18
shall be verified with the corresponding details furnished by the
corresponding supplier in FORM GS
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in the ratio of the value of assets of the new units as
specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a
practicing chartered accountant or cost accountant certifying that the
sale, merger, de-merger, amalgamation, lease or transfer of business
has been done with a specific provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so
furnished by the transferor and, upon such acceptance, the un-utilized
credit specified in FORM GST ITC-02 shall be credited to his
electronic credit ledger.
(4) The inputs and capital goods so 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 f
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nic credit
ledger of registered person, be denoted as 'Câ‚' and calculated as-
Câ‚ = T- (Tâ‚+T2+T3);
(f) the amount of input tax credit attributable to inputs and input
services intended to be used exclusively for effecting supplies
other than exempted but including zero rated supplies, be
denoted as 'Tâ‚';
(g) 'Tâ‚', 'Tâ‚‚', 'T3' and 'T4' shall be determined and declared by
the registered person at the invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under
clause (g) shall be called common credit, be denoted as 'Câ‚‚' and
calculated as-
C2=Câ‚- T4;
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(i) the amount of input tax credit attributable towards exempt
supplies, be denoted as 'Dâ‚' and calculated as-
where,
Dâ‚= (E÷F) × Câ‚‚
'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 pe
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oses, be denoted as 'D2', and
shall be equal to five per cent. of C2; and
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(k) the remainder of the common credit shall be the eligible
input tax credit attributed to the purposes of business and for
effecting supplies other than exempted supplies but including
zero rated supplies and shall be denoted as 'C3', where,-
C3=Câ‚‚- (D1+D2);
(1) the amount ‘C3' shall be computed separately for input tax
credit of central tax, State tax, Union territory tax and integrated
tax;
(m) the amount equal to aggregate of '‘Dâ‚' and ‘Dâ‚‚' shall be
added to the output tax liability of the registered person:
Provided that where the amount of input tax relating to inputs or
input services used partly for the purposes other than business
and partly for effecting exempt supplies has been identified and
segregated at the invoice level by the registered person, the
same shall be included in ‘Tâ‚' and 'T2' respectively, and the
remaining amount of credit on such
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ayment; or
(b) where the aggregate of the amounts determined under sub-rule (1)
in respect of 'D' and '‘Dâ‚‚' exceeds the aggregate of the amounts
calculated finally in respect of ‘Dâ‚' and 'Dâ‚‚', such excess amount
shall be claimed as credit by the registered person in his return for a
month not later than the month of September following the end of the
financial year to which such credit relates.
43. Manner of determination of input tax credit in respect of
capital goods and reversal thereof in certain cases.- (1) Subject to
the provisions of sub-section (3) of section 16, the input tax credit in
respect of capital goods, which attract the provisions of sub-sections
(1) and (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
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f
'A' shall be arrived at by reducing the input tax at the rate of five
percentage points for every quarter or part thereof and the amount
'A' shall be credited to the electronic credit ledger;
Explanation. An item of capital goods declared under clause (a)
on its receipt shall not attract the provisions of sub-section (4) of
section 18, if it is subsequently covered under this clause.
(d) the aggregate of the amounts of 'A' credited to the electronic
credit ledger under clause (c), to be denoted as 'To', shall be the
common credit in respect of capital goods for a tax period:
Provided that where any capital goods earlier covered under
clause (b) is subsequently covered under clause (c), the value of
'A' arrived at by reducing the input tax at the rate of five
percentage points for every quarter or part thereof shall be added
to the aggregate value 'T';
(e) the amount of input tax credit attributable to a tax period on
common capital goods during their useful life, be denoted as 'Tm'
a
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eby clarified that
the aggregate value of exempt supplies and the total turnover shall
exclude the amount of any duty or tax levied under entry 84 of List I
of the Seventh Schedule to the Constitution of India as applicable to
State of Jammu and Kashmir and the J&K General Sales Tax Act,
1962, the J&K Motor Sprit Diesel and Oil Taxation Act, 1948, the
J&K Excise Act, 1958 or any other Act which may be notified by the
Government from time to time.
е
(h) the amount Te along with the applicable interest shall, during
every tax period of the useful life of the concerned capital goods, be
added to the output tax liability of the person making such claim of
credit.
(2) The amount Te shall be computed separately for central tax, State
tax, Union territory tax and integrated tax.
44. Manner of reversal of credit under special circumstances.- (1)
The amount of input tax credit relating to inputs held in stock, inputs
contained in semi-finished and finished goods held in stock, and
capital go
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it of central tax, State tax, Union territory
tax and integrated tax.
(3) Where the tax invoices related to the inputs held in stock are not
available, the registered person shall estimate the amount under sub-
rule (1) based on the prevailing market price of the goods on the
effective date of the occurrence of any of the events specified in sub-
section (4) of section 18 or, as the case may be, sub-section (5) of
section 29.
(4) The amount determined under sub-rule (1) shall form part of the
output tax liability of the registered person and the details of the
amount shall be furnished in FORM GST ITC-03, where such
amount relates to any event specified in sub-section (4) of section 18
and in FORM GSTR-10, where such amount relates to the
cancellation of registration.
46
(5) The details furnished in accordance with sub-rule (3) shall be
duly certified by a practicing chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6)
of secti
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from one job worker to
another during a quarter shall be included in FORM GST ITC-04
furnished for that period on or before the twenty-fifth day of the
month succeeding the said quarter.
(4) Where the inputs or capital goods are not returned to the principal
within the time stipulated in section 143, it shall be deemed that such
inputs or capital goods had been supplied by the principal to the job
worker on the day when the said inputs or capital goods were sent out
47
and the said supply shall be declared in FORM GSTR-1 and the
principal shall be liable to pay the tax along with applicable interest.
Explanation. For the purposes of this Chapter,-
(1) the expressions “capital goods” shall include “plant and
machinery” as defined in the Explanation to section 17;
(2) for determining the value of an exempt supply as referred to
in sub-section (3) of section 17-
(a) the value of land and building shall be taken as the same as
adopted for the purpose of paying stamp duty; and
(b) th
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nd where the value of the
taxable supply is fifty thousand rupees or more;
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 less than fifty thousand rupees and the
recipient requests that such details be recorded in the tax
invoice;
Harmonised System of Nomenclature code for goods or
services;
description of goods or services;
quantity in case of goods and unit or Unique Quantity
Code thereof;
total value of supply of goods or services or both;
taxable value of the supply of goods or services or both
taking into account discount or abatement, if any;
rate of tax (central tax, State tax, integrated tax, Union.
territory tax or cess);
amount of tax charged in respect of taxable goods or
services (central tax, State tax, integrated tax, Union
territory tax or cess);
place of supply along with the name of the State, in the
case of a supply in the cour
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tion (4) of section 9,
the aggregate value of such supplies exceeds rupees five
thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or
services, the invoice shall carry an endorsement “SUPPLY
MEANT FOR EXPORT ON PAYMENT OF INTEGRATED
TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND
OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF
INTEGRATED TAX”, as the case may be, and shall, in lieu of
the details specified in clause (e), contain the following details,
namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:
Provided also that a registered person may not issue a tax
invoice in accordance with the provisions of clause (b) of sub-section
(3) of section 31 subject to the following conditions, namely,-
(a)
(b)
the recipient is not a registered person; and
the recipient does not require such invoice, and
shall issue a consolidated tax invoice for such supplies at the
close of each day i
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or before the
expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.- (1) The invoice shall be prepared in
triplicate, in the case of supply of goods, in the following
manner, namely,-
(2)
(a) the original copy being marked as ORIGINAL FOR
(b)
(c)
RECIPIENT;
the duplicate copy being marked as DUPLICATE
FOR TRANSPORTER; and
the triplicate copy being marked as TRIPLICATE
FOR SUPPLIER.
The invoice shall be prepared in duplicate, in the case of the
supply of services, in the following manner, namely,-
(a) the original copy being marked as ORIGINAL FOR
RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR
SUPPLIER.
51
(3)
The serial number of invoices issued during a tax period shall be
furnished electronically through the common portal in FORM
GSTR-1.
49. Bill of supply.- A bill of supply referred to in clause (c) of sub-
section (3) of section 31 shall be issued by the supplier
containing the following details, namely,-
(a) name, address and
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he time being in force in
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respect of any non-taxable supply shall be treated as a bill of supply
for the purposes of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (d) of
sub-section (3) of section 31 shall contain the following particulars,
namely,-
(a)
(b)
(c)
(d)
name, address and Goods and Services Tax Identification
Number of the supplier;
a consecutive serial number not exceeding sixteen
characters, in one or multiple series, containing alphabets
or numerals or special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any
combination thereof, unique for a financial year;
date of its issue;
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name, address and Goods and Services Tax Identification
Number or Unique Identity Number, if registered, of the
recipient;
description of goods or services;
(e)
(f)
amount of advance taken;
(g)
(h)
(i)
rate of tax (central tax, State tax, integrated tax, Union
territory tax or cess);
amount of tax charged in resp
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phabets
or numerals or special characters-hyphen or dash and
slash symbolised as “-” and “/” respectively, and any
combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification
Number or Unique Identity Number, if registered, of the
recipient;
number and date of receipt voucher issued in accordance
with the provisions of rule 50;
description of goods or services in respect of which refund
is made;
amount of refund made;
rate of tax (central tax, State tax, integrated tax, Union
territory tax or cess);
amount of tax paid in respect of such goods or services
(central tax, State tax, integrated tax, Union territory tax
or cess);
whether the tax is payable on reverse charge basis; and
54
(k) signature or digital signature of the supplier or his
authorised representative.
52. Payment voucher.- A payment voucher referred to in clause (g)
of sub-section (3) of section 31 shall contain the following particul
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ed representative.
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53. Revised tax invoice and credit or debit notes.- (1) A revised tax
invoice referred to in section 31 and credit or debit notes referred to in
section 34 shall contain the following particulars, namely:-
(a) the word “Revised Invoice”, wherever applicable,
indicated prominently;
(b)
(c)
(d)
(e)
(f)
(g)
name, address and Goods and Services Tax Identification
Number of the supplier;
nature of the document;
a consecutive serial number not exceeding sixteen
characters, in one or multiple series, containing alphabets
or numerals or special characters-hyphen or dash and slash
symbolised as and “/” respectively, and any
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combination thereof, unique for a financial year;
date of issue of the document;
name, address and Goods and Services Tax Identification
Number or Unique Identity Number, if registered, of the
recipient;
name and address of the recipient and the address of
delivery, along with the name of State and its code, if such
recipient is un-registered;
(h)
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h and fifty thousand
rupees, a consolidated revised invoice may be issued separately in
respect of all the recipients located in a State, who are not registered
under the Act.
(3)
Any invoice or debit note issued in pursuance of any tax payable
in accordance with the provisions of section 74 or section 129 or
section 130 shall prominently contain the words “INPUT TAX
CREDIT NOT ADMISSIBLE”.
54. Tax invoice in special cases.- (1) An Input Service Distributor
invoice or, as the case may be, an Input Service Distributor credit note
issued by an Input Service Distributor shall contain the following
details:-
(a)
(b)
(c)
(d)
(e)
(f)
name, address and Goods and Services Tax Identification
Number of the Input Service Distributor;
a consecutive serial number not exceeding sixteen
characters, in one or multiple series, containing alphabets
or numerals or special characters- hyphen or dash and
slash symbolised as- “-“, “/” respectively, and any
combination thereof, unique for a financial y
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e recipient
of taxable service but containing other information as mentioned
under rule 46.
(3)
Where the supplier of taxable service is a goods transport
agency supplying services in relation to transportation of goods by
road in a goods carriage, the said supplier shall issue a tax invoice or
any other document in lieu thereof, by whatever name called,
containing the gross weight of the consignment, name of the
consigner and the consignee, registration number of goods carriage in
which the goods are transported, details of goods transported, details
of place of origin and destination, Goods and Services Tax
Identification Number of the person liable for paying tax whether as
consigner, consignee or goods transport agency, and also containing
other information as mentioned under rule 46.
(4)
Where the supplier of taxable service is supplying passenger
transportation service, a tax invoice shall include ticket in any form,
by whatever name called, whether or not serially numbered, and
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x Identification
Number of the consigner, if registered;
(iii)
(iv)
(v)
(vi)
name, address and Goods and Services Tax Identification
Number or Unique Identity Number of the consignee, if
registered;
Harmonised System of Nomenclature code and description
of goods;
quantity (provisional, where the exact quantity being
supplied is not known);
taxable value;
(vii) tax rate and tax amount – central tax, State tax, integrated
tax, Union territory tax or cess, where the transportation is
for supply to the consignee;
(viii) place of supply, in case of inter-State movement; and
(ix) signature.
The delivery challan shall be prepared in triplicate, in case of
supply of goods, in the following manner, namely:-
(a) the original copy being marked as ORIGINAL FOR
CONSIGNEE;
59
(3)
(4)
(5)
(b) the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR
CONSIGNER.
Where goods are being transported on a delivery challan in lieu
of invoice, the
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ars mentioned in sub-section (1) of section 35, a true and
correct account of the goods or services imported or exported or of
supplies attracting payment of tax on reverse charge along with the
relevant documents, including invoices, bills of supply, delivery
60
60
challans, credit notes, debit notes, receipt vouchers, payment vouchers
and refund vouchers.
(2) Every registered person, other than a person paying tax under
section 10, shall maintain the accounts of stock in respect of goods
received and supplied by him, and such accounts shall contain
particulars of the opening balance, receipt, supply, goods lost, stolen,
destroyed, written off or disposed of by way of gift or free sample and
the balance of stock including raw materials, finished goods, scrap
and wastage thereof.
(3) Every registered person shall keep and maintain a separate
account of advances received, paid and adjustments made thereto.
(4) Every registered person, other than a person paying tax under
section 10, sh
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valid
documents, the proper officer shall determine the amount of tax
61
payable on such goods as if such goods have been supplied by the
registered person.
(7) Every registered person shall keep the books of account at the
principal place of business and books of account relating to additional
place of business mentioned in his certificate of registration and such
books of account shall include any electronic form of data stored on
any electronic device.
(8) Any entry in registers, accounts and documents shall not be
erased, effaced or overwritten, and all incorrect entries, otherwise
than those of clerical nature, shall be scored out under attestation and
thereafter, the correct entry shall be recorded and where the registers
and other documents are maintained electronically, a log of every
entry edited or deleted shall be maintained.
(9) Each volume of books of account maintained manually by the
registered person shall be serially numbered.
(10) Unless proved otherwise, if any docu
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accounts, showing quantitative details of raw
materials or services used in the manufacture and quantitative details
of the goods so manufactured including the waste and by products
thereof.
(13) Every registered person supplying services shall maintain the
accounts showing quantitative details of goods used in the provision
of services, details of input services utilised and the services supplied.
(14) Every registered person executing works contract shall keep
separate accounts for works contract showing –
(a) the names and addresses of the persons on whose behalf the
works contract is executed;
(b)
(c)
(d)
description, value and quantity (wherever applicable) of
goods or services received for the execution of works contract;
description, value and quantity (wherever applicable) of
goods or services utilized in the execution of works contract;
the details of payment received in respect of each works
contract; and
(e) the names and addresses of suppliers from whom he received
goods o
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by him on
behalf of such registered person and shall produce the details thereof
as and when required by the proper officer.
(18) Every registered person shall, on demand, produce the books of
accounts which he is required to maintain under any law for the time
being in force.
57. Generation and maintenance of electronic records.- (1) Proper
electronic back-up of records shall be maintained and preserved in
such manner that, in the event of destruction of such records due to
accidents or natural causes, the information can be restored within a
reasonable period of time.
(2) The registered person maintaining electronic records shall
produce, on demand, the relevant records or documents, duly
authenticated by him, in hard copy or in any electronically readable
format.
(3) Where the accounts and records are stored electronically by any
registered person, he shall, on demand, provide the details of such
files, passwords of such files and explanation for codes used, where
necessary, for acc
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ectronically on the common portal either directly or through a
Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods
shall maintain records of goods transported, delivered and goods
stored in transit by him alongwith the Goods and Services Tax
Identification Number of the registered consigner and consignee
for each of his branches.
(b) every owner or operator of a warehouse or godown shall
maintain books of accounts with respect to the period for which
particular goods remain in the warehouse, including the
particulars relating to dispatch, movement, receipt and disposal
of such goods.
(5) The owner or the operator of the godown shall store the goods in
such manner that they can be identified item-wise and owner-wise
and shall facilitate any physical verification or inspection by the
proper officer on demand.
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55
Chapter VIII
RETURNS
59. Form and manner of furnishing details of outward
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and credit notes, if any, issued during the month for
invoices issued previously.
(3) The details of outward supplies furnished by the supplier shall
be made available electronically to the concerned registered persons
(recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and
in FORM GSTR-6A through the common portal after the due date of
filing of FORM GSTR-1.
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(4) The details of inward supplies added, corrected or deleted by the
recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4
or FORM GSTR-6 under section 39 shall be made available to the
supplier electronically in FORM GSTR-1A through the common
portal and such supplier may either accept or reject the modifications
made by the recipient and FORM GSTR-1 furnished earlier by the
supplier shall stand amended to the extent of modifications accepted
by him.
60. Form and manner of furnishing details of inward supplies.-
(1) Every registered person, other than a person referred to in
section 14 of the Integrated Goods a
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d person shall declare the quantum of ineligible
input tax credit on inward supplies which is relatable to non-taxable
supplies or for purposes other than business and cannot be determined
at the invoice level in FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable
person in his return in FORM GSTR-5 under rule 63 shall be made
available to the recipient of credit in Part A of FORM GSTR 2A
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electronically through the common portal and the said recipient may
include the same in FORM GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor
in his return in FORM GSTR-6 under rule 65 shall be made available
to the recipient of credit in Part B of FORM GSTR 2A electronically
through the common portal and the said recipient may include the
same in FORM GSTR-2.
(6) The details of tax deducted at source furnished by the deductor
under sub-section (3) of section 39 in FORM GSTR-7 shall be made
available to the deductee in Part C of FORM GSTR-2A
e
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ion 10 or section 51 or, as the case may be,
under section 52 shall furnish a return specified under sub-section (1)
of section 39 in FORM GSTR-3 electronically through the common
portal either directly or through a Facilitation Centre notified by the
Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically
generated on the basis of information furnished through FORM
GSTR-1, FORM GSTR-2 and based on other liabilities of preceding
tax periods.
(3) Every registered person furnishing the return under sub-rule (1)
shall, subject to the provisions of section 49, discharge his liability
towards tax, interest, penalty, fees or any other amount payable under
the Act or the provisions of this Chapter by debiting the electronic
cash ledger or electronic credit ledger and include the details in Part B
of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the
electronic cash ledger in accordance with the provisions of sub-
section (6) of
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is liability towards tax, interest, penalty, fees or any
other amount payable under the Act or the provisions of this Chapter
by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall include the –
(a) invoice wise inter-State and intra-State inward supplies
received from registered and un-registered persons; and
(b) consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10
from the beginning of a financial year shall, where required, furnish
the details of outward and inward supplies and return under rule 59,
rule 60 and rule 61 relating to the period during which the person was
liable to furnish such details and returns till the due date of furnishing
the return for the month of September of the succeeding financial year
or furnishing of annual return of the preceding financial year,
whichever is earlier.
Explanation. For the purpose of this sub-rule, it is hereby declared
that the person shall not
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s and shall pay the tax, interest, penalty,
fees or any other amount payable under the Act or the provisions of
this Chapter within twenty days after the end of a tax period or within
seven days after the last day of the validity period of registration,
whichever is earlier.
64. Form and manner of submission of return by persons
providing online information and database access or retrieval
services. Every registered person providing online information and
data base access or retrieval services from a place outside India to a
person in India other than a registered person shall file return in
FORM GSTR-5A on or before the twentieth day of the month
succeeding the calendar month or part thereof.
65. Form and manner of submission of return by an Input
Service Distributor.- Every Input Service Distributor shall, on the
basis of details contained in FORM GSTR-6A, and where required,
after adding, correcting or deleting the details, furnish electronically
the return in FORM GSTR-6, containin
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in FORM
GSTR-7A.
67. Form and manner of submission of statement of supplies
through an e-commerce operator.- (1) Every electronic commerce
operator required to collect tax at source under section 52 shall
furnish a statement in FORM GSTR-8 electronically on the common
portal, either directly or from a Facilitation Centre notified by the
Commissioner, containing details of supplies effected through such
operator and the amount of tax collected as required under sub-section
(1) of section 52.
(2) The details furnished by the operator under sub-rule (1) shall be
made available electronically to each of the suppliers in Part C of
FORM GSTR-2A on the common portal after the due date of filing
of FORM GSTR-8.
68. Notice to non-filers of returns.- A notice in FORM GSTR-3A
shall be issued, electronically, to a registered person who fails to
furnish return under section 39 or section 44 or section 45 or section
52.
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69. Matching of claim of input tax credit .- The following details
relating
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and debit
notes in FORM GSTR-2 that were accepted by the recipient on
the basis of FORM GSTR-2A without amendment shall be
treated as matched if the corresponding supplier has furnished a
valid return;
(ii) The claim of input tax credit shall be considered as matched
where the amount of input tax credit claimed is equal to or less
than the output tax paid on such tax invoice or debit note by the
corresponding supplier.
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70. Final acceptance of input tax credit and communication
thereof.- (1) The final acceptance of claim of input tax credit in
respect of any tax period, specified in sub-section (2) of section 42,
shall be made available electronically to the registered person making
such claim in FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which
had been communicated as mismatched but is found to be matched
after rectification by the supplier or recipient shall be finally accepted
and made available electronically to the p
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-rule (1) may make suitable rectifications in the statement of
inward supplies to be furnished for the month in which the
discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-
rule (3), an amount to the extent of discrepancy shall be added to the
output tax liability of the recipient in his return to be furnished in
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FORM GSTR-3 for the month succeeding the month in which the
discrepancy is made available.
Explanation.- For the purpose of this rule, it is hereby declared that –
(i) Rectification by a supplier means adding or correcting the details
of an outward supply in his valid return so as to match the details
of corresponding inward supply declared by the recipient;
(ii) Rectification by the recipient means deleting or correcting the
details of an inward supply so as to match the details of
corresponding outward supply declared by the supplier.
–
72. Claim of input tax credit on the same invoice more than
once. Duplication of claims
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t tax liability to such
date as may be specified therein.
Explanation.- For the purpose of this rule, it is hereby declared that –
–
(i) The claim of reduction in output tax liability due to issuance of
credit notes in FORM GSTR-1 that were accepted by the
corresponding recipient in FORM GSTR-2 without amendment
shall be treated as matched if the said recipient has furnished a
valid return.
(ii) The claim of reduction in the output tax liability shall be
considered as matched where the amount of output tax liability
after taking into account the reduction claimed is equal to
or more than the claim of input tax credit after taking into
account the reduction admitted and discharged on such credit
note by the corresponding recipient in his valid return.
74. Final acceptance of reduction in output tax liability and
communication thereof.-
(1) The final acceptance of claim of reduction in output tax liability
in respect of any tax period, specified in sub-section (2) of section 43,
s
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n portal on or before the last date of the
month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under
sub-rule (1) may make suitable rectifications in the statement of
outward supplies to be furnished for the month in which the
discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under
sub-rule (1) may make suitable rectifications in the statement of
inward supplies to be furnished for the month in which the
discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-
rule (3), an amount to the extent of discrepancy shall be added to the
output tax liability of the supplier and debited to the electronic
liability register and also shown in his return in FORM GSTR-3 for
the month succeeding the month in which the discrepancy is made
available.
Explanation. For the purpose of this rule, it is hereby declared that –
(i) Rectification by a supplier means
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st or the taxable person
may claim refund of the amount under section 54.
78. Matching of details furnished by the e-Commerce operator
with the details furnished by the supplier.- The following details
relating to the supplies made through an e-Commerce operator, as
declared in FORM GSTR-8, shall be matched with the
corresponding details declared by the supplier in FORM GSTR-1-
(a) State of place of supply; and
(b) net taxable value:
Provided that where the time limit for furnishing FORM
GSTR-1 under section 37 has been extended, the date of matching of
the above mentioned details shall be extended accordingly.
Provided further that the Commissioner may,
on the
recommendations of the Council, by order, extend the date of
matching to such date as may be specified therein.
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79. Communication and rectification of discrepancy in details
furnished by the e-commerce operator and the supplier.-
(1) Any discrepancy in the details furnished by the operator and
those declared by the supplier s
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lity and
interest payable thereon shall be made available to the supplier
electronically on the common portal in FORM GST MIS-3.
80. Annual return.- (1) Every registered person, other than an
Input Service Distributor, a person paying tax under section 51 or
section 52, a casual taxable person and a non-resident taxable person,
shall furnish an annual return as specified under sub-section (1) of
section 44 electronically in FORM GSTR-9 through the common
portal either directly or through a Facilitation Centre notified by the
Commissioner:
Provided that a person paying tax under section 10 shall furnish
the annual return in FORM GSTR-9A.
(1)
Every electronic commerce operator required to collect tax at
source under section 52 shall furnish annual statement referred to in
sub-section (5) of the said section in FORM GSTR-9B.
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(2) Every registered person whose aggregate turnover during a
financial year exceeds two crore rupees shall get his accounts audited
as specified under sub-section
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been issued a Unique Identity Number for
purposes other than refund of the taxes paid shall furnish the details of
inward supplies of taxable goods or services or both as may be
required by the proper officer in FORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner.-
(1) An application in FORM GST PCT-01 may be made
electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner for enrolment as
goods and services tax practitioner by any person who-
(a) (i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
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(iv) has not been convicted by a competent court;-
(b) satisfies any of the following conditions, namely:-
(c)
(i) that he is a retired officer of the Commercial Tax
Department of any State Government or of the Central
Board of Excise and Customs, Department of Revenue,
Government of India, who, during his service under the
Government, had worked in a pos
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se; or
(iv) has passed any of the following examinations,
namely:-
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(a) final examination of the Institute of
Chartered Accountants of India; or
(b) final examination of the Institute of Cost
Accountants of India; or
(c) final examination of the Institute of
Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the
officer authorised in this behalf shall, after making such enquiry as he
considers necessary, either enrol the applicant as a goods and services
tax practitioner and issue a certificate to that effect in FORM GST
PCT-02 or reject his application where it is found that the applicant is
not qualified to be enrolled as a goods and services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is
cancelled:
Provided that no person enrolled as a goods and services tax
practitioner shall be eligible to remain enrolled unless he passes such
examination conducted at such periods and by such authority as may
be no
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r 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 period of authorisation.
(7) Where a statement required to be furnished by a registered
person has been furnished by the goods and services tax practitioner
authorised by him, a confirmation shall be sought from the registered
person over email or SMS and the statement furnished by the goods
and services tax practitioner shall be made available to the registered
person on the common portal:
Provided that where the registered person fails to respond to the
request for confirmation till the last date of furnishing of such
statement, it shall be deemed that he has confirmed the statement
furnished by the goods and services tax practitioner.
(8) A goods and services tax practitioner can undertake any or all of
the following activities on
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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 are true and correct.
(10) The goods and services tax practitioner shall-
(a) prepare
prepare
the statements with due diligence; and
(b) affix his digital signature on the statements prepared by
him or electronically verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State
or Union territory shall be treated as enrolled in the State or Union
territory for the purposes specified in sub-rule (8).
84. Conditions for purposes of appearance.- (1) No person shall
be eligible to attend before any authority as a goods and services tax
practitioner in connection with any proceedings under the Act on
behalf of any registered or un-registered person unless he has been
enrolled under rule 83.
(2) A goods and s
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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 every
liability by a registered person as per his return shall be made by
debiting the electronic credit ledger maintained as per rule 86 or the
electronic cash ledger maintained as per rule 87 and the electronic
liability register shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected
under section 52, or the amount payable on reverse charge basis, or
the amount payable under section 10, any amount payable towards
interest, penalty, fee or any other amount under the Act shall be paid
by debiting the electronic cash ledger maintained as per rule 87 and
the electronic liability register shall be credited accordingly.
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(5) Any amount of demand debited in the electronic liability
register shall sta
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it 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 the
provisions of section 54, the amount to the extent of the claim shall be
debited in the said ledger.
(4) If the refund so filed is rejected, either fully or partly, the
amount debited under sub-rule (3), to the extent of rejection, shall be
re-credited to the electronic credit ledger by the proper officer by an
order made in FORM GST PMT-03.
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(5) Save as provided in the provisions of this Chapter, no entry shall
be made directly in the electronic credit ledger under any
circumstance.
(6) A registered person shall, upon noticing any discrepancy in his
electronic credit ledger, communicate the same to the officer
exercising jurisdiction in the matter, through the common portal in
FORM GST PMT-04.
Explanation. For the purpose of this rule,
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ational Electronic Fund Transfer or Real Time Gross
Settlement from any bank; or
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(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:
Provided that the restriction for deposit up to ten thousand
rupees per challan in case of an Over the Counter payment shall not
apply to deposit to be made by –
(a) Government Departments or any other deposit to be made
by persons as may be notified by the Commissioner in this
behalf;
(b) Proper officer or any other officer authorised to recover
outstanding dues from any person, whether registered or not,
including recovery made through attachment or sale of movable
or immovable properties;
(c) Proper officer or any other officer authorised for the
amounts collected by way of cash, cheque or demand draft
during any investigation or enforcement activity or any ad hoc
deposit:
Provided further that the challan in FORM GST PMT-06
generated at the common
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allan Identification
Number shall be generated by the collecting bank and the same shall
be indicated in the challan.
(7) On receipt of the Challan Identification Number from the
collecting bank, the said amount shall be credited to the electronic
cash ledger of the person on whose behalf the deposit has been made
and the common portal shall make available a receipt to this effect.
(8) Where the bank account of the person concerned, or the person
making the deposit on his behalf, is debited but no Challan
Identification Number
Number
is generated or generated but not
communicated to the common portal, the said person may represent
electronically in FORM GST PMT-07 through the common portal to
the bank or electronic gateway through which the deposit was
initiated.
(9) Any amount deducted under section 51 or collected under
section 52 and claimed in FORM GSTR-02 by the registered taxable
person from whom the said amount was deducted or, as the case may
be, collected shall be credited to
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not file an appeal.
88. Identification number for each transaction.- (1) A unique
identification number shall be generated at the common portal for
each debit or credit to the electronic cash or credit ledger, as the case
may be.
(2) The unique identification number relating to discharge of any
liability shall be indicated in the corresponding entry in the electronic
liability register.
(3) A unique identification number shall be generated at the
common portal for each credit in the electronic liability register for
reasons other than those covered under sub-rule (2).
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90
Chapter X
RFUND
89. Application for refund of tax, interest, penalty, fees or any
other amount.- (1) Any person, except the persons covered by
notification issued under section 55, claiming refund of any tax,
interest, penalty, fees or any other amount paid by him, other than
refund of integrated tax paid on goods exported out of India, may file
an application electronically in FORM GST RFD-01 through the
common p
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t supplies:
Provided also that refund of any amount, after adjusting the tax
payable by the applicant out of the advance tax deposited by him
under section 27 at the time of registration, shall be claimed in the last
return required to be furnished by him.
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(2)
The application under sub-rule (1) shall be accompanied by any
of the following documentary evidences in Annex 1 of FORM GST
RFD-01, as applicable, to establish that a refund is due to the
applicant:-
(a) the reference number of the order and a copy of the order
passed by the proper officer or an appellate authority or
Appellate Tribunal or court resulting in such refund or reference
number of the payment of the amount specified in sub-section
(6) of section 107 and sub-section (8) of section 112 claimed as
refund;
(b) a statement containing the number and date of shipping
bills or bills of export and the number and the date of the
relevant export invoices, in a case where the refund is on
account of export of goods;
(c) a sta
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the effect that the Special Economic Zone
unit or the Special Economic Zone developer has not availed the
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42
input tax credit of the tax paid by the supplier of goods or
services or both, in a case where the refund is on account of
supply of goods or services made to a Special Economic Zone
unit or a Special Economic Zone developer;
(g) a statement containing the number and date of invoices
along with such other evidence as may be notified in this behalf,
in a case where the refund is on account of deemed exports;
(h) a statement containing the number and the date of the
invoices received and issued during a tax period in a case where
the claim pertains to refund of any unutilized input tax credit
under sub-section (3) of section 54 where the credit has
accumulated on account of the rate of tax on the inputs being
higher than the rate of tax on output supplies, other than nil-
rated or fully exempt supplies;
(i) the reference number of the final assessment order and a
copy of the sa
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on, in a case
where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in
respect of cases covered under clause (a) or clause (b) or clause
(c) or clause (d) or clause (f) of sub-section (8) of section 54;
Explanation.- For the purposes of this rule-
(i) in case of refunds referred to in clause (c) of sub-section
(8) of section 54, the expression “invoice” means invoice
conforming to the provisions contained in section 31;
(ii) where the amount of tax has been recovered from the
recipient, it shall be deemed that the incidence of tax has
been passed on to the ultimate consumer.
(3) Where the application relates to refund of input tax credit, the
electronic credit ledger shall be debited by the applicant by an amount
equal to the refund so claimed.
(4) In the case of zero-rated supply of goods or services or both
without payment of tax under bond or letter of undertaking in
accordance with the provisions of sub-s
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es and zero-rated supply of services
where supply has been completed for which payment had
been received in advance in any period prior to the
relevant period reduced by advances received for zero-
rated supply of services for which the supply of services
has not been completed during the relevant period;
(E) “Adjusted Total turnover” means the turnover in a State or a
Union territory, as defined under sub-section (112) of section 2,
excluding the value of exempt supplies other than zero-rated
supplies, during the relevant period;
(F) “Relevant period” means the period for which the claim has
been filed.
(5) In the case of refund on account of inverted duty structure,
refund of input tax credit shall be granted as per the following
formula –
Maximum Refund Amount = {(Turnover of inverted rated supply of
goods) x Net ITC ÷ Adjusted Total Turnover} tax
payable on such inverted rated supply of goods
–
Explanation.- For the purposes of this sub rule, the expressions “Net
ITC
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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 deficiencies to the applicant in FORM GST RFD-
03 through the common portal electronically, requiring him to file a
fresh refund application after rectification of such deficiencies.
(4) Where deficiencies have been communicated in FORM GST
RFD-03 under the Central Goods and Service Tax Rules, the same
shall also deemed to have been communicated under this rule along
with the deficiencies communicated under sub-rule (3).
91. Grant of provisional refund.- (1) The provisional refund in
accordance with the provisions of sub-section (6) of section 54 shall
be granted subject to the condition that the person claiming refund
has, during any period of five years immediately preceding the tax
period to which the claim for refund relates, not been prosecuted for
any o
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nation of
the application, the proper officer is satisfied that a refund under sub-
section (5) of section 54 is due and payable to the applicant, he shall
make an order in FORM GST RFD-06, sanctioning the amount of
refund to which the applicant is entitled, mentioning therein the
amount, if any, refunded to him on a provisional basis under sub-
section (6) of section 54, amount adjusted against any outstanding
demand under the Act or under any existing law and the balance
amount refundable:
Provided that in cases where the amount of refund is completely
adjusted against any outstanding demand under the Act or under any
existing law, an order giving details of the adjustment shall be issued
in Part A of FORM GST RFD-07.
(2) Where the proper officer or the Commissioner is of the opinion
that the amount of refund is liable to be withheld under the provisions
of sub-section (10) or, as the case may be, sub-section (11) of section
54, he shall pass an order in Part B of FORM GST RFD-07
inf
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cant under
sub-section (8) of section 54, he shall make an order in FORM GST
RFD-06 and issue a payment advice in FORM GST RFD-05, for the
amount of refund and the same shall be electronically credited to any
of the bank accounts of the applicant mentioned in his registration
particulars and as specified in the application for refund.
(5) Where the proper officer is satisfied that the amount refundable
under sub-rule (1) or sub-rule (2) is not payable to the applicant under
sub-section (8) of section 54, he shall make an order in FORM GST
RFD-06 and issue an advice in FORM GST RFD-05, for the amount
of refund to be credited to the Consumer Welfare Fund.
93. Credit of the amount of rejected refund claim.- (1) Where
any deficiencies have been communicated under sub-rule (3) of rule
90, the amount debited under sub-rule (3) of rule 89 shall be re-
credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 92,
either fully or partly, the amount
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y him on his inward supplies as per
notification issued section 55 shall apply for refund in FORM GST
RFD-10 once in every quarter, electronically on the common portal,
either directly or through a Facilitation Centre notified by the
Commissioner, along with a statement of the inward supplies of goods
or services or both in FORM GSTR-11, prepared on the basis of the
statement of the outward supplies furnished by the corresponding
suppliers in FORM GSTR-1.
(2) An acknowledgement for the receipt of the application for
refund shall be issued in FORM GST RFD-02.
(3) The refund of tax paid by the applicant shall be available if-
(a) the inward supplies of goods or services or both were
received from a registered person against a tax invoice and the
price of the supply covered under a single tax invoice exceeds
five thousand rupees, excluding tax paid, if any;
(b) name and Goods and Services Tax Identification Number
or Unique Identity Number of the applicant is mentioned in the
tax invoice;
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FORM GSTR-3 or
Form GSTR-3B,as the case may be;
(2) The details of the relevant export invoices contained in FORM
GSTR-1 shall be transmitted electronically by the common portal to
the system designated by the Customs and the said system shall
electronically transmit to the common portal, a confirmation that the
goods covered by the said invoices have been exported out of India.
(3) Upon the receipt of the information regarding the furnishing of a
valid return in FORM GSTR-3 or Form GSTR-3B, as the case may
be from the common portal, the system designated by the Customs
shall process the claim for refund and an amount equal to the
integrated tax paid in respect of each shipping bill or bill of export
shall be electronically credited to the bank account of the applicant
mentioned in his registration particulars and as intimated to the
Customs authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional
Commissioner of central t
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4), the concerned jurisdictional
officer of central tax, State tax or Union territory tax, as the case may
be, shall proceed to refund the amount after passing an order in
FORM GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to
the Government of Bhutan on the exports to Bhutan for such class of
goods as may be notified in this behalf and where such refund is paid
to the Government of Bhutan, the exporter shall not be paid any
refund of the integrated tax.
96A.Refund of integrated tax paid on export of goods or services
under bond or Letter of Undertaking.- (1)Any registered person
availing the option to supply goods or services for export without
payment of integrated tax shall furnish, prior to export, a bond or a
Letter of Undertaking in FORM GST RFD-11 to the jurisdictional
Commissioner, binding himself to pay the tax due along with the
interest specified under sub-section (1) of section 50 within a period
of-
(a) fifteen days after the expiry of three mo
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egistered person in accordance
with the provisions of section 79.
(4) The export as allowed under bond or Letter of Undertaking
withdrawn in terms of sub-rule (3) shall be restored immediately
when the registered person pays the amount due.
(5)
The Board, by way of notification, may specify the conditions
and safeguards under which a Letter of Undertaking may be furnished
in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in
respect of zero-rated supply of goods or services or both to a Special
Economic Zone developer or a Special Economic Zone unit without
payment of integrated tax.”;
97. Consumer Welfare Fund.- (1) All credits to the Consumer
Welfare Fund shall be made under sub-rule (5) of rule 92.
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(2) Any amount, having been credited to the Fund, ordered or directed
as payable to any claimant by orders of the proper officer, appellate
authority or Appellate Tribunal or court, shall be paid from the Fund.
(3) Any utilisation of amount from the
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sputes
Act, 1947 (14 of 1947) recommended by the Bureau of Indian
Standards to be engaged for a period of five years in viable and useful
research activity which has made, or is likely to make, significant
contribution in formulation of standard mark of the products of mass
consumption, the Central Government or the State Government may
make an application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for
reimbursement of legal expenses incurred by him as a complainant in
a consumer dispute, after its final adjudication.
(7) All applications for grant from the Consumer Welfare Fund shall
be made by the applicant Member Secretary, but the Committee shall
not consider an application, unless it has been inquired into in
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material details and recommended for consideration accordingly, by
the Member Secretary.
(8) The Committee shall have powers –
(a)
to require any applicant to produce before it, or before a
duly authorised Officer of the Gove
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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;
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(9)
(i) to identify beneficial and safe sectors, where investments
out of Consumer Welfare Fund may be made and make
recommendations, accordingly;
(j) to relax the conditions required for the period of
engagement in consumer welfare activities of an applicant;
(k) to make guidelines for the management, administration
and audit of the Consumer Welfare Fund.
The Central Consumer Protection Council and the Bureau
of Indian Standards shall recommend to the Goods and Services
Tax Council, the broad guidelines for considering the projects or
proposals for the purpose of incurring expenditure from the
Consumer Welfare Fund.
CHAPTER XI
ASSE
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sis and the amount for which the bond is to be
executed and security to be furnished not exceeding twenty five per
cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the
provisions of sub-section (2) of section 60 in FORM GST ASMT-05
along with a security in the form of a bank guarantee for an amount as
determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the
State Goods and Services Tax Act or Integrated Goods and Services
Tax Act shall be deemed to be a bond furnished under the provisions
of the Act and the rules made thereunder.
Explanation. For the purposes of this rule, the expression “amount”
shall include the amount of integrated tax, central tax, State tax or
Union territory tax and cess payable in respect of the transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06,
calling for information and records required for finalization of
assessment under sub-section (
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ch discrepancy and seeking his
explanation thereto within such time, not exceeding thirty days from
the date of service of the notice or such further period as may be
permitted by him and also, where possible, quantifying the amount of
tax, interest and any other amount payable in relation to such
discrepancy.
(2) The registered person may accept the discrepancy mentioned in
the notice issued under sub-rule (1), and pay the tax, interest and any
other amount arising from such discrepancy and inform the same or
furnish an explanation for the discrepancy in FORM GST ASMT-11
to the proper officer.
(3) Where the explanation furnished by the registered person or the
information submitted under sub-rule (2) is found to be acceptable,
the proper officer shall inform him accordingly in FORM GST
ASMT-12.
100. Assessment in certain cases. (1) The order of assessment made
under sub-section (1) of section 62 shall be issued in FORM GST
ASMT-13.
(2) The proper officer shall issue a notice to a taxa
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e 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
books of account of the registered person shall, with the assistance of
the team of officers and officials accompanying him, verify the
documents on the basis of which the books of account are maintained
and the returns and statements furnished under the provisions of the
Act and the rules made thereunder, the correctness of the turnover,
exemptions and deductions claimed, the rate of tax applied in respect
of supply of goods or services or both, the input tax credit availed and
utilised, refund claimed, and other relevant issues and record the
observations in his audit notes.
(4) The proper officer may inform the registered person of the
discrepancies noticed, if any, as observed in the audit and the said
person may file his reply and the proper officer shall finalise the
findings of the audit after due considerat
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o 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-1 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 relevant documents accompanying such
application shall be signed in the manner specified in rule 26.
105. Certification of copies of the advance rulings pronounced by
the Authority. A copy of the advanced ruling shall be certified to be
109
a true copy of its original by any member of the Authority for
Advance Ruling.
106. Form and manner of appeal to the Appellate Authority for
Advance Ruling.- (1) An appeal against the advance ruling issued
under sub-section (6) of section 98 shall be made by an applicant on
the common portal in FORM GST ARA-2 and shall be accompanied
by a fee of ten thousand rupees, to be d
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te or Union
territory tax;
(c)the jurisdictional officer of central tax and State or Union
territory tax; and
(d) the Authority,
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in accordance with the provisions of sub-section (4) of section 101 of
the Act.
Chapter – XIII
APPEALS AND REVISION
108. Appeal to the Appellate Authority.- (1) An appeal to the
Appellate Authority under sub-section (1) of section 107 shall be filed
in FORM GST APL-01, along with the relevant documents, either
electronically or otherwise as may be notified by the Commissioner,
and a provisional acknowledgement shall be issued to the appellant
immediately.
(2) The grounds of appeal and the form of verification as contained in
FORM GST APL-01 shall be signed in the manner specified in
rule 26.
(3) A certified copy of the decision or order appealed against shall be
submitted within seven days of filing the appeal under sub-rule
(1) and a final acknowledgement, indicating appeal number shall
be issued thereafter in FORM GST APL-02 by the Appellate
Authority o
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nd an appeal number shall be generated by the Appellate
Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the
Appellate Tribunal under sub-section (1) of section 112 shall be filed
along with the relevant documents either electronically or otherwise
as may be notified by the Registrar, in FORM GST APL-05, on the
common portal and a provisional acknowledgement shall be issued to
the appellant immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal
under sub-section (5) of section 112 shall be filed either electronically
or otherwise as may be notified by the Registrar, in FORM GST
APL-06.
(3) The appeal and the memorandum of cross objections shall be
signed in the manner specified in rule 26.
(4) A certified copy of the decision or order appealed against along
with fees as specified in sub-rule (5) shall be submitted to the
Registrar within seven days of filing of the appeal under sub-rule (1)
and a fin
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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 supporting documents on the common portal.
(2) A certified copy of the decision or order appealed against shall be
submitted within seven days of filing the application under sub-rule
(1) and an appeal number shall be generated by the Registrar.
112. Production of additional evidence before the Appellate
Authority or the Appellate Tribunal.- (1) The appellant shall not
be allowed to produce before the Appellate Authority or the
Appellate Tribunal any evidence, whether oral or documentary, other
than the evidence produced by him during the course of the
proceedings before the adjudicating authority or, as the case may be,
the Appellate Authority except in the follo
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Appellate Authority or the Appellate Tribunal shall not
take any evidence produced under sub-rule (1) unless the
adjudicating authority or an officer authorised in this behalf by
the said authority has been allowed a reasonable opportunity –
(a) to examine the evidence or document or to cross-examine
any witness produced by the appellant; or
(b) to produce any evidence or any witness in rebuttal of the
evidence produced by the appellant under sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the
Appellate Authority or the Appellate Tribunal to direct the
production of any document, or the examination of any witness,
to enable it to dispose of the appeal.
114
113. Order of Appellate Authority or Appellate Tribunal.-
(1) The Appellate Authority shall, along with its order under sub-
section (11) of section 107, issue a summary of the order in FORM
GST APL-04 clearly indicating the final amount of demand
confirmed.
(2) The jurisdictional officer shall issue a stat
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fy
him from appearing as an authorised representative.
115
Chapter XIV
TRANSITIONAL PROVISIONS
117. Tax or duty credit carried forward under any existing law
or on goods held in stock on the appointed day.- (1) Every
registered person entitled to take credit of input tax under
section 140 shall, within ninety days of the appointed day,
submit a declaration electronically in FORM GST TRAN-1,
duly signed, on the common portal specifying therein,
separately, the amount of input tax credit of eligible duties and
taxes, as defined in Explanation 2 to section 140 to which he is
entitled under the provisions of the said section:
Provided that the Commissioner may, on the recommendations
of the Council, extend the period of ninety days by a further period
not exceeding ninety days:
Provided further that in the case of a claim under sub-section (1)
of section 140, the application shall specify separately-
(i) the value of claims under section 3, sub-section (3) of
section 5, sections 6 and 6A a
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b-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)
services;
the description and value of the goods or
(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 charged by the supplier in
respect of the goods or services; and
(v)
the date on which the receipt of goods or
services is entered in the books of account of the recipient.
(3) The amount of credit specified in the application in FORM GST
TRAN-1 shall be credited to the electronic credit ledger of the
applicant maintained in FORM GST PMT-2 on the common portal.
118. Declar
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day (X1-X2) =X3
Total VAT/Sales Tax payable on Xâ‚ = Tâ‚
VAT/Sales payable on Xâ‚‚ = Tâ‚‚
VAT/Sales Tax payable on X3= T3
VAT/Sales Tax already paid before the appointed day = T1 i.e (T2
+ T3)
ITC of State tax available for X3 = T3 i.e (T1-T2)
119. Declaration of stock held by a principal and job-worker.-
Every person to whom the provisions of section 141 or sub-section 12
of section 142 apply shall, within ninety days of the appointed day,
submit a declaration electronically in FORM GST TRAN-1,
specifying therein, the stock of the inputs, semi-finished goods or
finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having
sent goods on approval under the existing law and to whom sub-
section (12) of section 142 applies shall, within ninety days of the
appointed day, submit details of such goods sent on approval in
FORM GST TRAN-1.
118
121. Recovery of credit wrongly availed.- The amount credited
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nment, to be nominated by the
Commissioner, and
(b) one officer of the Central Government, to be nominated by
the Chief Commissioner.
124. Appointment, salary, allowances and other terms and
conditions of service of the Chairman and Members of the
Authority: (1) The Chairman and Members of the Authority shall
be appointed by the Central Government on the recommendations of a
Selection Committee to be constituted for the purpose by the Council
119
(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
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Power to determine the methodology and procedure.- The
Authority may determine the methodology and procedure for
determination as to whether the reduction in rate of tax on the supply
of goods or services or the benefit of input tax credit has been passed
on by the registered person to the recipient by way of commensurate
reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any
supply of goods or services or the benefit of the input tax
credit has been passed on to the recipient by way of
commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the
benefit of reduction in rate of tax on supply of goods or services
or the benefit of input tax credit to the 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
reduct
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on any
supply of goods or services or the benefit of input tax credit has not
been passed on to the recipient by way of commensurate reduction in
prices.
(2) All applications from interested parties on issues of local nature
shall first be examined by the State level Screening Committee and
the Screening Committee shall, upon being satisfied that the supplier
has contravened the provisions of section 171, forward the application
with its recommendations to the Standing Committee for further
action.
129. Initiation and conduct of proceedings.- (1) Where the
Standing Committee is satisfied that there is a prima-facie evidence to
show that the supplier has not passed on the benefit of reduction in
rate of tax on the supply of goods or services or the benefit of input
tax credit to the recipient by way of commensurate reduction in
prices, it shall refer the matter to Director General of Safeguards for a
detailed investigation.
(2) The Director General of Safeguards shall conduct investiga
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rested party to the other interested
parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the
investigation within a period of three months of receipt of reference
from the Standing Committee or within such extended period not
exceeding a further period of three months for reasons to be recorded
in writing as allowed by the Standing Committee and, upon
completion of the investigation, furnish to the Authority a report of its
findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything
contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule
133, the provisions of section 11 of the Jammu and Kashmir Right to
Information Act, 2009, 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 t
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2) Every such inquiry referred to in sub-rule (1) shall be deemed to
be a judicial proceedings within the meaning of sections 193 and 228
of the Jammu and Kashmir State Ranbir Penal Code, Svt. 1989 (1932
A.D.) [XII of 1989].
The Authority shall, within a
133. Order of the Authority.- (1)
period of three months from the date of receipt of the report from the
Director General of Safeguards determine whether a registered person
has passed on the benefit of reduction in rate of tax on the supply of
goods or services or the benefit of input tax credit to the recipient by
way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties
by the Authority where any request is received in writing from such
interested parties.
(3) Where the Authority determines that a registered person has not
passed on the benefit of reduction in rate of tax on the supply of
goods or services or the benefit of input tax credit to the recipient by
way of commensura
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son failing which action shall be initiated to
recover the amount in accordance with the provisions of the
Integrated Goods and Services Tax Act or the Central Goods and
Services Tax Act or the Union territory Goods and Services Tax Act
or the State Goods and Services Tax Act of the respective States, as
the case may be.
136. Monitoring of the order. The Authority may require any
authority of central tax, State tax or Union territory tax to monitor
implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after
the expiry of two years from the date on which the Chairman enters
upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority
constituted under rule 122:
(b) “Committee” means the Standing Committee on Anti-
profiteering constituted by the Council in terms of sub-rule (1)
of rule 123 of these rules;
125
(c) “interested p
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isation in FORM GST INS-01authorising
any other officer subordinate to him to conduct the inspection or
search or, as the case may be, seizure of goods, documents,
books or things liable to confiscation.
126
(2) Where any goods, documents, books or things are liable for
seizure under sub-section (2) of section 67, the proper officer or
an authorised officer shall make an order of seizure in FORM GST
INS-02.
(3) The proper officer or an authorised officer may entrust upon
the owner or the custodian of goods, from whose custody such
goods or things are seized, the custody of such goods or things for
safe upkeep and the said person shall not remove, part with, or
otherwise deal with the goods or things except with the previous
permission of such officer.
(4) Where it is not practicable to seize any such goods, the proper
officer or the authorised officer may serve on the owner or the
custodian of the goods, an order of prohibition in FORM GST INS-
03 that he shall not remove, part with, o
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vices Tax
(Compensation to States) Act, 2017 (15 of 2017).
127
(2) In case the person to whom the goods were released
provisionally fails to produce the goods at the appointed date and
place indicated by the proper officer, the security shall be encashed
and adjusted against the tax, interest and penalty and fine, if any,
payable in respect of such goods.
141. Procedure in respect of seized goods.-(1) Where the
goods or things seized are of perishable or hazardous nature, and
if the taxable person pays an amount equivalent to the market
price of such goods or things or the amount of tax, interest and
penalty that is or may become payable by the taxable person,
whichever is lower, such goods or, as the case may be, things shall
be released forthwith, by an order in FORM GST INS-05, on proof
of payment.
(2) Where the taxable person fails to pay the amount referred to in
sub-rule (1) in respect of the said goods or things, the Commissioner
may dispose of such goods or things and the amoun
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such payment in FORM GST DRC-03 and the proper
officer shall issue an acknowledgement, accepting the payment made
by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and
interest under sub-section (8) of section 73 or, as the case may be, tax,
interest and penalty under sub-section (8) of section 74 within thirty
days of the service of a notice under sub-rule (1), he shall intimate the
proper officer of such payment in FORM GST DRC-03 and the
proper officer shall issue an order in FORM GST DRC-05
concluding the proceedings in respect of the said notice.
(4) The representation referred to in sub-section (9) of section 73 or
sub-section (9) of section 74 or sub-section (3) of section 76 shall be
in FORM GST DRC-06.
(5)A summary of the order issued under sub-section (9) of section 73
or sub-section (9) of section 74 or sub-section (3) of section 76 shall
be uploaded electronically in FORM GST DRC-07, specifying
therein the amount of tax, in
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any owned or controlled, wholly or partly,
by the Central Government or a State Government or the Government
of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper
officer. (1)Where any amount due from a defaulter is to be recovered
by selling goods belonging to such person in accordance with the
provisions of clause (b) of sub-section (1) of section 79, the proper
officer shall prepare an inventory and estimate the market value of
such goods and proceed to sell only so much of the goods as may be
required for recovering the amount payable along with the
administrative expenditure incurred on the recovery process.
(2) The said goods shall be sold through a process of auction,
including e-auction, for which a notice shall be issued in FORM GST
DRC-10 clearly indicating the goods to be sold and the purpose of
sale.
(3) The last day for submission of bid or the date of auction shall not
be earlier than fifteen days from the date of issue of t
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nses incurred on the process of recovery, before the issue of the
notice under sub-rule (2), the proper officer shall cancel the process of
auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-
auction where no bid is received or the auction is considered to be
non-competitive due to lack of adequate participation or due to low
bids.
145. Recovery from a third person.-(1)The proper officer may
serve upon a person referred to in clause (c) of sub-section (1) of
section 79 (hereafter referred to in this rule as “the third person”), a
notice in FORM GST DRC-13 directing him to deposit the amount
specified in the notice.
(2) Where the third person makes the payment of the amount specified
in the notice issued under sub-rule (1), the proper officer shall issue a
certificate in FORM GST DRC-14 to the third person clearly
indicating the details of the liability so discharged.
146. Recovery through execution of a decree, etc.- Where any
amount is pa
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tion, or other
movable property not in the possession of the defaulter except for
property deposited in, or in the custody of any Court, shall be attached
in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or
distraint to the concerned Revenue Authority or Transport Authority
or any such Authority to place encumbrance on the said movable or
immovable property, which shall be removed only on the written
instructions from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under
sub-rule (1) is-
(a) an immovable property, the order of attachment or distraint
shall be affixed on the said property and shall remain affixed till
the confirmation of sale;
(b)a movable property, the proper officer shall seize the said
property in accordance with the provisions of chapter XIV of the
Act and the custody of the said property shall either be taken by
the proper officer himself or an officer authorised
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forfeited in case the successful bidder fails to
make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction
shall not be earlier than fifteen days from the date of issue of the
notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous
nature or where the expenses of keeping them in custody are likely to
exceed their value, the proper officer may sell them forthwith.
(8)Where any claim is preferred or any objection is raised with regard
to the attachment or distraint of any property on the ground that such
property is not liable to such attachment or distraint, the proper officer
shall investigate the claim or objection and may postpone the sale for
such time as he may deem fit.
(9)The person making the claim or objection must adduce evidence to
show that on the date of the order issued under sub-rule (1) he had
some interest in, or was in possession of, the property in questio
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hall reject the claim and
proceed with the process of sale through auction.
(12)The proper officer shall issue a notice to the successful bidder in
FORM GST DRC-11 requiring him to make the payment within a
period of fifteen days from the date of such notice and after the said
payment is made, he shall issue a certificate in FORM GST DRC-12
specifying the details of the property, date of transfer, the details of
the bidder and the amount paid and upon issuance of such certificate,
the rights, title and interest in the property shall be deemed to be
transferred to such bidder:
Provided that where the highest bid is made by more than one
person and one of them is a co-owner of the property, he shall be
deemed to be the successful bidder.
(13) Any amount, including stamp duty, tax or fee payable in respect
of the transfer of the property specified in sub-rule (12), shall be paid
to the Government by the person to whom the title in such property is
transferred.
(14) Where the defaulter pay
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the sale is to take place.
150. Assistance by police.-The proper officer may seek such
assistance from the officer-in-charge of the jurisdictional police
station as may be necessary in the discharge of his duties and the said
officer-in-charge shall depute sufficient number of police officers for
providing such assistance.
151. Attachment of debts and shares, etc.- (1) A debt not secured
by a negotiable instrument, a share in a corporation, or other movable
property not in the possession of the defaulter except for property
deposited in, or in the custody of any court shall be attached by a
written order in FORM GST DRC-16 prohibiting.-
(a) in the case of a debt, the creditor from recovering the debt and the
debtor from making payment thereof until the receipt of a further
order from the proper officer;
(b) in the case of a share, the person in whose name the share may be
standing from transferring the same or receiving any dividend
thereon;
(c) in the case of any other movable proper
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here the
property to be attached consists of an interest of the defaulter, being a
partner, in the partnership property, the proper officer may make an
order charging the share of such partner in the partnership property
and profits with payment of the amount due under the certificate, and
may, by the same or subsequent order, appoint a receiver of the share
of such partner in the profits, whether already declared or accruing,
and of any other money which may become due to him in respect of
the partnership, and direct accounts and enquiries and make an order
for the sale of such interest or such other order as the circumstances of
the case may require.
(2) The other partners shall be at liberty at any time to redeem the
interest charged or, in the case of a sale being directed, to purchase
the same.
154. Disposal of proceeds of sale of goods and movable or
immovable property.-The amounts so realised from the sale of
goods, movable or immovable property, for the recovery of dues from
a
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revenue.
156. Recovery through court.-Where an amount is to be recovered
as if it were a fine imposed under the Code of Criminal Procedure,
Svt 1989(1933 A.D.) [XXIII of 1989], the proper officer shall make an
application before the appropriate Magistrate in accordance with the
provisions of clause (f) of sub-section (1) of section 79 in FORM
GST DRC- 19 to recover from the person concerned, the amount
specified thereunder as if it were a fine imposed by him.
157. Recovery from surety.-Where any person has become surety
for the amount due by the defaulter, he may be proceeded against
under this Chapter as if he were the defaulter.
158. Payment of tax and other amounts in instalments.-(1) On an
application filed electronically by a taxable person, in FORM GST
DRC-20, seeking extension of time for the payment of taxes or any
amount due under the Act or for allowing payment of such taxes or
137
amount in instalments in accordance with the provisions of section 80,
the Commissioner shall
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ods and Services Tax Act, 2017 or any of the State
Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than
twenty-five thousand rupees.
159. Provisional attachment of property.-(1) Where the
Commissioner decides to attach any property, including bank account
in accordance with the provisions of section 83, he shall pass an order
in FORM GST DRC-22 to that effect mentioning therein, the details
of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment to
the concerned Revenue Authority or Transport Authority or any such
Authority to place encumbrance on the said movable or immovable
138
property, which shall be removed only on the written instructions
from the Commissioner to that effect.
(3) Where the property attached is of perishable or hazardous nature,
and if the taxable person pays an amount equivalent to the market
price of such property or the amount that is or may become payable
by the taxable
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160. Recovery from company in liquidation.-Where the company
is under liquidation as specified in section 88, the Commissioner shall
notify the liquidator for the recovery of any amount representing tax,
interest, penalty or any other amount due under the Act in FORM
GST DRC -24.
161. Continuation of certain recovery proceedings.-The order for
the reduction or enhancement of any demand under section 84 shall be
issued in FORM GST DRC-25.
139
Chapter – XIX
Offences and Penalties
162. Procedure for compounding of offences.-(1)An applicant may,
either before or after the institution of prosecution, make an
application under sub-section (1) of section 138 in FORM GST
CPD-01 to the Commissioner for compounding of an offence.
(2) On receipt of the application, the Commissioner shall call for a
report from the concerned officer with reference to the particulars
furnished in the application, or any other information, which may be
considered relevant for the examination of such application.
(3)
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to him.
140
(7) In case the applicant fails to pay the compounding amount
within the time specified in sub-rule (6), the order made under
sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at
any time, be withdrawn by the Commissioner, if he is satisfied
that such person had, in the course of the compounding
proceedings, concealed any material particulars or had given
false evidence. Thereupon such person may be tried for the
offence with respect to which immunity was granted or for any
other offence that appears to have been committed by him in
connection with the compounding proceedings and the
provisions the Act shall apply as if no such immunity had been
granted.
By order of the Government of Jammu and Kashmir.
Sd/-
(Navin K. Choudhary), IAS
Commissioner/Secretary to Government,
Finance Department.
Dated: 08 07 – 2017.
No: ET/Estt/119/2017 – I
Copy to the:-
2.
3.
Secretary, GST Council, New Delhi.
All Financial Commissioners.
Princ
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y to Government,
Finance Department.
22. Government order file/Stock/Finance website.
142
(Dr. Aadil Fareed)
Under Secretary to Government,
Finance Department.
1.
(a) Legal name
Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
2.
Type of enrolment
Transporter
Godown owner/operator
Warehouse owner/operator
Cold storage owner/operator
Constitution of Business (Please Select the Appropriate)
3.
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
(xv) Others (Please specify)
Name of the State
Jurisdiction detail
4.
5.
Centre
ப
â˜
â˜
â˜
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partner
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by the applicant for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
Bank Name
Branch Address
10.
To be auto-populated (Edit mode)
IFSC
Note Add more accounts
Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
Name of Father
Date of Birth
First Name
Middle Name
Last Name
DD/MM/YYYY
2
Gender
Mobile Number
Telephone No. with STD
Designation/Status
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
State
Email address
Director Identification Number (if
any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
Country (in case of foreigner only)
ZIP code
11. Details of Authorised Signatory
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birt
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belief and nothing has been concealed therefrom.
Place:
Date:
For office use
Enrolment no. –
Date –
Signature
Name of Authorised Signatory
Designation/Status…
Form GST ARA -01
[See Rule 104(1)]
Application Form for Advance Ruling
1.
GSTIN Number, if any/ User-id
2.
Legal Name of Applicant
3.
Trade Name of Applicant (Optional)
4.
Status of the Applicant [registered / un-
registered]
5.
6.
Registered Address / Address provided
while obtaining user id
Correspondence address, if different
from above
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
Email address
10.
Jurisdictional Authority
>
11.
i.
Name of Authorised representative
Optional
ii.
Mobile No.
iii. Email Address
12.
Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
Wholesale Business
Retail Business
Factory/Manufacturing
Bonded Warehouse
Warehouse/Deport
Leasing Business
Service Provision
Service Recipient
Office/Sale Office
SEZ
Input Service Distributor
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ation of law and/or facts, as the
case may be, in respect of the aforesaid
question(s) (i.e. applicant's view point
and submissions on issues on which the
advance ruling is sought).
I hereby declare that the question raised in the application is not (tick) –
a.
â˜
â˜
â˜
Already pending in any proceedings in the applicant's case under any of the provisions of the Act
Already decided in any proceedings in the applicant's case under any of the provisions of the Act
Payment details
b.
Challan Identification Number (CIN) –
Date –
I,
(name
VERIFICATION
in full and in block letters),
son/daughter/wife
of
do hereby solemnly declare that to the best of my knowledge and belief what is
stated above and in the annexure(s), including the documents is correct. I am making this application in
my capacity as
and verify it.
Place
Date
(designation) and that I am competent to make this application
2
Signature
Name of Applicant/Authorised Signatory
Designation/Status
Form GST ARA -02
[See Rul
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Advance
Ruling as prayed above;
b. grant a personal hearing; and
c. pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
And for this act of kindness, the appellant, as is duty bound, shall ever pray.
3
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 is correct. I am making this application in
my capacity as
(designation) and that I am competent to make this application
and verify it.
Place
Date
Signature
Name of Appellant/Authorised Signatory
Designation/ Status
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any User id of the person who had sought advance
ruling
4
Legal Name of the person referred to in s
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y as
(designation) and that I am competent to make this application
and verify it.
Place
Date
Signature
Name and designation of the concerned officer /
jurisdictional officer
6
1. GSTIN/Temporary ID/UIN –
2. Legal name of the appellant –
3. Trade name, if any —
4. Address
5. Order no. –
Form GST APL – 01
[See rule 108(1)]
Appeal to Appellate Authority
Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorised representative –
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
Central State/ UT tax
tax
Integrated
Cess
tax
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of
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t Ledger
Cash Ledger
2.
Central tax
Credit Ledger
Cash Ledger
3.
State/UT tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
Sr. Description
(c) Interest, penalty, late fee and any other amount payable and paid
Amount payable
No.
Debit
entry no.
Amount paid
Integrated Central State/UT CESS
Integrated Central State/UT
CESS
tax
tax
tax
1
2
3
4
5
6
7
tax
8
tax
tax
10
11
2
1.
Interest
2.
Penalty
3.
Late fee
Others (spec-
4.
ify)
16. Whether appeal is being filed after the prescribed period – Yes/No
17. If 'Yes' in item 17 –
(a) Period of delay –
(b) Reasons for delay –
I, , hereby solemnly affirm and declare that the information given here-
inabove is true and correct to the best of my knowledge and belief and nothing has been concealed there-
from.
Place:
Date:
3
Name of the Applicant:
Form GST APL – 02
[See rule 108(3)]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
Reference Number-
1.
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
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7. Statement of facts-
Central tax State/UT Integrated
Cess
tax
tax
8. Grounds of appeal-
9. Prayer-
10. Amount of demand in dispute, if any –
Particulars of
demand/refund,
if any
Particulars
Central
State/UT Integrated Cess
Total amount
tax
tax
tax
a) Tax/ Cess
Amount of b) Interest
demand
created, if c) Penalty
any
d) Fees
(A)
e) Other charges
5
Date:
Amount
under dis-
pute
(B)
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Signature>
Designation:
Jurisdiction:
Form GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Per
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7
8
9
6
Integrated
1.
tax
Cash Ledger
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
Cash Ledger
3. State/UT tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
Sr. No. Description
(c) Interest, penalty, late fee and any other amount payable and paid:
Amount payable
Debit
entry no.
Amount paid
Integrated Central State/UT
Integrated Central State/UT
CESS
CESS
tax
tax
tax
tax
tax
tax
1
2
3
4
5
6
7
8
9
10
11
1.
Interest
2.
Penalty
3.
Late fee
Others (spec-
4.
ify)
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:
10
Name of the Applicant:
Designation/Status:
Form GST APL – 06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Sr. No.
Particulars
1
Appeal No.
Date of filing –
2
GSTIN/Temporary ID/UIN-
3
Name of the appellant-
4
Permanent address of the appellant-
5
Address for communicati
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than the Commissioner of State/UT tax/Central tax
(i)
Name of the Adjudicating Authority-
(ii)
Order Number and date of Order-
(iii)
GSTIN/UIN/Temporary ID-
(iv)
Amount involved:
Head
Tax
Interest
Integrated
tax
Central tax
State/UT
tax
Cess
Details of payment
15
Head
Central tax
State/UT
tax
Integrated
tax
Cess
Penalty
Refund
Total
Tax
Interest
Penalty
Refund
Total
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
16
(i)
Amount of tax demand dropped or reduced for the period of
dispute
(ii)
Amount of interest demand dropped or reduced for the
riod of dispute
pe-
(iii)
Amount of refund sanctioned or allowed for the period of
dispute
(iv)
Whether no or lesser amount imposed as penalty
17
TOTAL
Reliefs claimed in memorandum of cross -objections.
18
Grounds of Cross objection
12
12
I,
Verification
_the respondent, do hereby declare that what
is stated above is true to the best of my information and belief.
Verified today, the
Place:
Date:
day of
20…
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Interest
demand cre-
c) Penalty
ated, if any
(A)
d) Fees
e) Other
Central
tax
State/
UT tax
Inte-
grated
Cess
Total amount
tax
14
Place:
Date:
charges
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
Amount un-
der dispute
(B)
e) Other
charges
2.
GSTIN/Temporary ID/UIN-
Name of the appellant/ officer-
3.
Permanent address of the appellant, if applicable-
4.
Address for communication-
5.
Order appealed against
Number
Date-
6.
Name and Address of the Appellate Tribunal passing the order appealed against-
7.
Date of communication of the order appealed against-
8.
Name of the representative
9.
Details of the case under dispute:
(i) Brief issue of the case under dispute with synopsis
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
Central tax
State/UT
Integrated Cess
tax
tax
e) Other charges
(v) Market value of seized goods
10.
Statement of facts
11.
Grounds of appeal
12
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rovisional
assessment
Please refer to your application referred to above. While examining your request for provisional
assessment, it has been found that the following information/documents are required for
processing the same:
>
You are, therefore, requested to provide the information /documents within a period of > from the date of service of this notice to enable this office to take a decision in the
matter. Please note that in case no information is received by the stipulated date your application
is liable to be rejected without any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
2
Signature
Name
Designation
Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN
2. Name
Notice No.
Notice date
3. Details of notice vide which additional
information sought
4. Reply
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare that the
information given hereinabove is true and c
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[See rule 98(4)]
Furnishing of Security
3. Order vide which security is prescribed
Order No.
Order date
4. Details of the security furnished
Sr. No. Mode
Reference no.
Date
Amount
Name of Bank
Debit entry no. (for
cash payment)
1
2
3
4
5
6
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the
order.
5. Declaration –
(i)
The above-mentioned bank guarantee is submitted to secure the differential tax on
the supply of goods and/or services in respect of which I/we have been allowed to
pay taxes on provisional basis.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to
do so the department will be at liberty to get the payment from the bank against
the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to
cover the provisional assessment in case we fail to furnish the required
documents/ information to facilitate finalization of provisional assessment
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ance with the provisions of Section 60
be made;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of
rupees endorsed in favour of the President/ Governor and whereas the obligor has
furnished such guarantee by depositing with the Commissioner the bank guarantee as aforementioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in
respect of provisional assessment under section 60;
And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful 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 opt
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final assessment
Please refer to your application and provisional assessment order referred to above. The
following information / documents are required for finalization of provisional assessment:
>
You are, therefore, requested to provide the information /documents within a period of > from the date of receipt of this notice to enable this office to take a decision in the
matter. Please note that in case no information is received by the stipulated date your application
is liable to be rejected without making any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
9
Signature
Name
Designation
Reference No.:
To
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule 98(5)]
Final Assessment Order
dated
Date
Preamble – >
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
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= = = = = = = =
pplication mentioned above regarding release of
[Rupees (in words)]. Your application has been
examined and the same is found to be in order. The aforesaid security is hereby released. Or
Your application referred to above regarding release of security was examined but the same was
not found to be in order for the following reasons:
>
Therefore, the application for release of security is rejected.
12
Signature
Name
Designation
Date
Reference No.:
To
GSTIN:
Name:
Address:
Tax period –
Form GST ASMT -10
[See rule 99(1)]
Date:
F.Y. –
Notice for intimating discrepancies in 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 initia
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= = = = = = = =
e satisfactory and no further action is required
to be taken in the matter.
15
Signature
Name
Designation
Reference No.:
To
GSTIN –
Name –
Address –
Tax Period –
Notice Reference No.-
Form GST ASMT – 13
[See rule 100(1)]
Date:
F.Y.-
Return Type –
Date –
Preamble – >
Assessment order under section 62
The notice referred to above was issued to you under section 46 of the Act for failure to
furnish the return for the said tax period. From the records available with the department, it has
been noticed that you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount assessed
and payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr.
Tax Period Act
Tax
Interest
Penalty Others
Total
No.
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While
making payment, i
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= = = = = = = =
tion 29 with effect from and that you are liable to pay tax for the above mentioned
period.
Therefore, you are hereby directed to show cause as to why a tax liability along with
interest not be created against you for conducting business without registration despite being
liable for registration and why penalty should not be imposed for violation of the provisions of
the Act or the rules made thereunder.
In this connection, you are directed to appear before the undersigned on
(time)
(date) at
18
Signature
Name
Designation
Reference No.:
Το
Temporary ID
Name
Address
Tax Period –
SCN reference no. –
Form GST ASMT – 15
[See rule 100(2)]
F.Y.-
Date –
Date:
Assessment order under section 63
Preamble >
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
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= = = = = = = =
ng dues.
20
20
Reference No.:
To
GSTIN/ID
Name
Form GST ASMT – 16
[See rule 100(3)]
Address
Tax Period –
F.Y.-
Assessment order under section 64
Date:
Preamble >
(address) or in a vehicle stationed at
It has come to my notice that un-accounted for goods are lying in stock at godown
(address & vehicle detail) and you were not
able to, account for these goods or produce any document showing the detail of the goods.
Therefore, I proceed to assess the tax due on such goods as under:
Introduction
Discussion & finding
Conclusion
Amount assessed and payable (details at Annexure)
(Amount in Rs.)
Sr. No. Tax
Act
Tax
Interest,
Penalty
Others
Total
Period
if any
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment shall
also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which
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n found to be in order for
the following reasons:
>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
23
23
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Period – F.Y.(s) –
Form GST ADT – 01
[See rule 101(2)]
Notice for conducting audit
Date:
Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s) …..
in accordance with the provisions of section 65. I propose
to
to conduct the said audit at my office/at your place of business on
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion of
the audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at..
..(place) before the undersigned and to
produce your books of
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rules made thereunder, failing which proceedings as deemed fit may be initiated
against you under the provisions of the Act.
2
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Tax period – F.Y.(s) –
Form GST ADT – 03
[See rule 102(1)]
Date:
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return /enquiry/investigation/.. are going on;
And whereas it is felt necessary to get your books of account and records examined and audited
by
..(name), chartered accountant / cost accountant nominated by
the Commissioner;
You are hereby directed to get your books of account and records audited by the said chartered
accountant/cost accountant.
3
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.Y.
(chartered accountant/cost accountant) and this A
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paragraph 6 of Schedule II
(iii)
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
2017-18
7. Jurisdiction
Centre
State
8. Declaration –
I hereby declare that the aforesaid business shall abide by the conditions and restrictions
specified for payment of tax under section 10.
9. 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.
Place
Date
1
Signature of Authorised Signatory
Name
Designation/Status
Form GST CMP-02
[See rule 3(2)]
Intimation to pay tax under section 10 (composition levy)
(For persons registered under the Act)
1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person .
(i)
(ii)
(iii)
Manufacturers, other than manufacturers of such goods as
may be notified by the Government
Suppliers making supplies referred to in clau
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tre
7. Stock of purchases made from registered person under the existing law
State
Sr.
GSTIN/TI
No
N
Name of
the supplier Invoic
Bill/
Date
Value of VAT
Stock
Centr
Servic
Total
al
e Tax
e No.
Excis
(if
e
applic
1
able)
1 2 3 45678910
2
3
8. Stock of purchases made from unregistered person under the existing law
Sr.
No
Name of
the
Addres
S
Bill/
Invoice
Date
Value of
Stock
VAT
Centr
al
Servic
Total
e Tax
unregistere
d person
No
Excis
(if
e
applic
able
1
2
3
4
5
6
7
8
9
1
2
Total
9. Details of tax
paid
Description
Central Tax
Amount
Debit entry no.
10. Verification
State Tax /
UT Tax
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
Place
Date
Designation / Status
4
Form GST CMP-04
_
[See rule 6(2)]
Intimation/Application for Withdrawal from Composition Levy
1. GSTIN
2. Legal name
3. Trade name, if any
4.Address of Principal
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Notice for denial of option to pay tax under section 10
Whereas on the basis of information which has come to my notice, it appears that you have
violated the conditions and restrictions necessary for availing of the composition scheme
under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the
said section for the following reasons: –
1
2
3
You are hereby directed to furnish a reply to this notice within fifteen working days
from the date of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at
HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on
the appointed date and time, the case will be decided ex parte on the basis of available
records and on merits
Place
Date
6
Signature
Name of Proper Officer
Designation
Jurisdiction
Form GST CMP – 06
[See rule 6(5)]
Reply to the notice to show cause
GSTIN
1.
Details of the show cause
2.
notice
Reference no.
Dat
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der composition
scheme shall continue. The said show cause notice stands vacated.
or
This has reference to your reply dated
vide reference no.
dated
filed in response to the show cause notice issued
Your reply has been examined and the same has
not been found to be satisfactory and, therefore, your option to pay tax under composition
scheme is hereby denied with effect from >
or
☠You have not filed any reply to the show cause notice; or
☠You did not appear on the day fixed for hearing.
Therefore, your option to pay tax under composition scheme is hereby denied with effect
from > for the following reasons:
Date
Place
>
8
Signature
Name of Proper Officer
Designation
Jurisdiction
FORM GST CPD-01
[See rule 162(1)]
Application for Compounding of Offence
1.
GSTIN/Temporary ID
2.
Name of the applicant
3. Address
4.
The violation of provisions of the Act for which
prosecution is instituted or contemplated
5.
Details of adjudication order/notice
6.
Reference Number
Date
Tax
Interest
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fences in respect
of the offences stated in column (2) of the table below on payment compounding amount
indicated in column (3):
Sr. No.
(1)
Offence
(2)
Compounding amount (Rs.)
(3)
Note: In case the offence committed by the taxable person falls in more than one category
specified in Column (2), the compounding amount shall be the amount specified in column (3),
which is the maximum of the amounts specified against the categories in which the offence
sought to be compounded can be categorized.
(date) and on
You are hereby directed to pay the aforesaid compounding amount by
payment of the compounding amount, you will be granted immunity from prosecution for the
offences listed in column (2) of the aforesaid table.
or
Your application is hereby rejected.
Signature
Name
Designation
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
FORM GST DRC – 01
[See rule 142(1)]
F.Y.
Section/sub-section under which SCN is being issued –
SCN Reference No.
–
Date
Summary of Show Cause Notice
(a) Brief f
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ade including interest and penalty, if applicable
(Amount in Rs.)
Sr. No.
Tax
Period
Act Place of supply
(POS)
Tax/ Interest
Cess
Penalty, if
applicable
Total
Ledger
Debit
Date of
utilised
entry
debit
(Cash/
no.
entry
Credit)
2
3
8. Reasons, if any –
>
5
8
9
10
11
9. 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 Authorized Signatory
Name
Designation/Status
Date –
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
ARN –
FORM GST DRC – 04
[See rule 142(2)]
F.Y.
Date –
Date:
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged
to the extent of the amount paid and for the reasons stated therein.
Copy to
–
Signature
Name
Designation
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
SCN –
ARN –
FORM GST DRC-05
[See rule 142(3)]
F.Y.
Date –
Date –
Date
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Plain text (Extract) only
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= = = = = = = =
involved ->
classification, valuation, rate of tax, suppression of
turnover, excess ITC claimed, excess refund released,
place of supply, others (specify)
3. Description of goods / services
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs.)
Sr.
Tax
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
No.
rate
1
2
3
4
5
7
8
5. Amount deposited
Sr. No.
Tax Period
Act
Tax/ Cess Interest Penalty Others Total
1 2 3 4 5 6 7 8
Total
Copy to
Signature
Name
Designation
Reference No.:
FORM GST DRC – 08
[See rule 142(7)]
Rectification of Order
Preamble > (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is
passed
Order no.
Date of issue
Provision assessment order
Order date
no., if any
Date of ARN
Date:
ARN, if applied for
rectification
Your application for rectification of the order referred to above has been found to be
satisfactory;
It has come to my notice that the above said order requires rectification;
Reason for rectificat
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e:
Signature
Name
Designation
FORM GST DRC – 10
[See rule 144(2)]
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order no.:
Period:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs. and interest thereon and
admissible expenditure incurred on the recovery process in accordance with the provisions of
section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified
in the Schedule. The sale will be of the right, title and interests of the defaulter. And the
liabilities and claims attached to the said properties, so far as they have been ascertained, are
those specified in the Schedule against each lot.
The auction will be held on … at AM/PM. In the event the entire amount due is paid
before the date of auction, the sale will be stopped.
The price of each lot shall be paid at the time of sale or as per the directions of the prope
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Plain text (Extract) only
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No.
Name of Road Localit Distric Stat PIN
the
t
Premises Stree Villag
Latitude Longitude
Code (optional) (optional)
/Building
e
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
Value
1
2
3
4
have been sold to
auction of the goods held for recovery of rupees
.at..
.in public
in accordance with the provisions of
section 79(1)(b)/(d) of the > Act and rules made
thereunder on
(Purchaser) has been declared to
and the said..
be the purchaser of the said goods at the time of sale. The sale price of the said goods was
received on..
The sale was confirmed on..
Place:
Date:
Signature
Name
Designation
To
The
FORM GST DRC – 13
–
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
the provisions of the > Act by > holding > who has failed to make payment of such
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Plain text (Extract) only
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= = = = = = = =
er section 79 of
the Act to the extent of the liability discharged, or to the extent of the liability of the taxable
person for tax, cess, interest and penalty, whichever is less.
Please note that, in case you fail to make payment in pursuance of this notice, you shall be
deemed to be a defaulter in respect of the amount specified in the notice and consequences of
the Act or the rules made thereunder shall follow.
Place:
Date:
Signature
Name
Designation
FORM GST DRC – 14
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
, you have discharged your liability by making a payment
of Rs.
dated
for the defaulter named below:
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will constitute a good and sufficient discharge of your liability to above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
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Plain text (Extract) only
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= = = = = = = =
st/penalty/ fee payable by you under the provisions of the > Act.
The immovable goods mentioned in the Table below are, therefore, attached and will
be sold for the recovery of the said amount. You are hereby prohibited from transferring or
creating a charge on the said goods in any way and any transfer or charge created by you
shall be invalid.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
No.
Name of
Flat No.
the
Premises
/
Road Localit District Stat
y/
Stree Village
PIN
e
Code
Latitude Longitude
(optiona (optional)
1)
/Building
t
1 2 3 4 5 6 7 8 9 10
Place:
Date:
Schedule (Shares)
Sr. No. Name of the Company
1
2
Quantity
3
Signature
Name
Designation
FORM GST DRC – 17
[See rule 147(4)]
Notice for Auction of Immovable/Movable Property under section 79(1) (d)
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Sched
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
./
Floor
Name of
No.
Flat No.
the
Premises
/
Road Localit District Stat
y/
Stree Village
e
PIN
Code
Latitude Longitude
(optiona (optional)
1)
/Building
t
1
2
3
4
5
6
7
8
9
10
Place:
Date:
Schedule (Shares)
Sr. No.
1
Name of the Company
2
Quantity
3
Signature
Name
Designation
Το
FORM GST DRC – 18
[See rule 155]
Name & Address of Deputy Commissioner Recoveries
Demand order no.:
Reference number of recovery:
Period:
I.
Date:
Date:
Certificate action under clause (e) of sub-section (1) section 79
do hereby certify that a sum of Rs..
has been
demanded from and is payable by M/s
holding GSTIN …….under
> Act, but has not been paid and cannot be recovered
from the said defaulter in the manner provided under the Act.
>
The said GSTIN holder owns property/resides/carries on business in your jurisdiction the
particulars of which are given hereunder: –
>
You are requested to take early steps to realise the sum of rupees
defaulter as if it were an arrear of land revenue.
Place:
Da
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stated below:
extension of time upto
tax/other dues in
Demand ID
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons: –
Central tax
State/UT tax
Integrated tax
CESS
Upload Document
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 Authorized Signatory
Name
Place
Date –
Reference No >
To
GSTIN
Name
Address
Demand Order No.
Reference number of recovery:
Period –
FORM GST DRC – 21
[See rule 158(2)]
Application Reference No. (ARN) –
>
Date:
Date:
Date –
Order for acceptance/rejection of application for deferred payment / payment in
instalments
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been
examined and in this connection, you are allowed to pay tax and other dues by
or in this connection you are a
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= = = = = = = =
mation available
with the department, it has come to my notice that the said person has a –
>account in your > having account no. >;
or
property located at >.
In order to protect the interests of revenue and in exercise of the powers conferred under
section 83 of the Act, I
(name),
(designation), hereby provisionally
attach the aforesaid account / property.
No debit shall be allowed to be made from the said account or any other account operated
by the aforesaid person on the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior
permission of this department.
Copy to
Signature
Name
Designation
Reference No.:
To
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Date:
Name
Address
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Order reference No. –
Date –
Restoration of provisionally attached property / bank account under section83
Please refer to the attachme
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= = = = = = = =
pointment as liquidator for the > holding >.In this
connection, it is informed that the said company owes / likely to owe the following amount to
the State/Central Government:
Current / Anticipated Demand
(Amount in Rs.)
Act
Tax
Interest
Penalty
Other Dues
Total Arrears
1
2
3
4
5
6
Central tax
State/UT tax
Integrated tax
Cess
In compliance of the provisions of section 88 of the Act, you are hereby directed to make
sufficient provision for discharge of the current and anticipated liabilities, before the final
winding up of the company.
Place:
Date:
Name
Designation
Reference No >
Date >>
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
FORM GST DRC – 25
[See rule 161]
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
ãã
.dated..
>has enhanced/reduced the dues covered by the above mentioned demand order
No…….
.vide order no.
dated
and the dues now
stands at Rs..
.The recovery of
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= = = = = = = =
tax under this Act;
OR
B.M/s.
is engaged in the business of transporting goods that have escaped payment of tax
is an owner or operator of a warehouse or a godown or a place where goods that have
escaped payment of tax have been stored
☠has kept accounts or goods in such a manner as is likely to cause evasion of tax payable
under this Act.
OR
C.
☠goods liable to confiscation / documents relevant to the proceedings under the Act are
secreted in the business/residential premises detailed herein below
Therefore,ۥ
in exercise of the powers conferred upon me under sub-section (1) of section 67 of the
Act, I authorize and require you to inspect the premises belonging to the above
mentioned person with such assistance as may be necessary for inspection of goods or
documents and/or any other things relevant to the proceedings under the said Act and
rules made thereunder.
OR
1
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I autho
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on (2) of Section
at _:_ AM/PM in the following premise(s):
67 was conducted by me on
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents / papers and goods found
during the inspection/search, I have reasons to believe that certain goods liable to
confiscation and/or documents and/or books and/or things useful for or relevant to
proceedings under this Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of
section 67, I hereby seize the following goods/books/ documents and things:
A) Details of Goods seized:
3
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
B) Details of books / documents / things seized:
Sr.
No
Description
of books/documents /
1
things seized
2
No. of books /
documents/things
seized
3
Remarks
4
and these goods and or things are being h
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red upon me under sub-section (2) of section 67, I
hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with
the goods except without the previous permission of the undersigned:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
Place:
Date:
LO
5
Name and Designation of the Officer
Signature of the Witnesses
1.
2.
To:
>
6
Name and address
Signature
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
..hereinafter called “obligor(s)” am held and firmly bound to the
President of India (hereinafter called “the President”) and/or the Governor of
..(State) (hereinafter called “the Governor”) in the sum of ……
..rupees to
be paid to the President / the Governor for which payment will be made. I jointly and
severally bind myself and my heirs/ executors/ administrators/legal representatives/successors
and assigns by these presents; dated this..
.day of…
WHEREAS in accordance with the provisions of sub
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mages from the amount of the security deposit or by endorsing his rights under the
above-written bond or both;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written
by the obligor(s).
7
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted
by
me
this…
..day
of
..(month)…
..(year)…..
(designation of
officer) for and on behalf of the President/Governor.
8
(Signature of the Officer)
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
Description
Quantity or units
No
1
of goods
2
Make/mark or
model
Remarks
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of
(amount in words and digits), being an
Rs.
amount equivalent to the:
mark
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te)
1
2
3
4
5
6
7
Total
FORM GST DRC-03
[See rule 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN)
or statement
1.
GSTIN
2.
Name
3.
Cause of payment
>
Audit, investigation, voluntary, SCN, others
(specify)
>
4.
Section under which voluntary payment
is made
5.
Details of show cause notice, if
Reference No.
Date of issue
payment is made within 30 days of its
issue
6.
7.
Financial Year
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr. No.
Tax
Period
Act Place of supply Tax/ Interest
(POS)
Cess
Penalty, if Total
applicable
Ledger
utilised
Debit
entry
Date of
debit
(Cash/
no.
entry
Credit)
1 2 3 4 5 6 7 8 9 10 11
8. Reasons, if any –
>
9. 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.
12
Signature of Authorized Signatory
Name
Designation/Status
Date –
Referen
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ow Cause Notice
Reference Date of issue
No.
7. Option for personal hearing
Yes
No
8. 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.
15
Signature of Authorized Signatory
Name
Designation/Status
Date
16
1. Details of order
–
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved ->
classification, valuation, rate of tax, suppression of
turnover, excess ITC claimed, excess refund released,
place of supply, others (specify)
3. Description of goods / services
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs.)
Sr.
Tax
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
No.
rate
1
2
3
4
5
7
8
5. Amount deposited
Sr. No.
Tax Period
Act
Tax/ Cess Interest Penalty Others Total
1 2 3 4 5 6 7 8
Total
Copy to
Signature
Name
Designation
Reference No.:
FORM GST DRC – 08
[See rule
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. > on account of tax, cess, interest and penalty is payable
under the provisions of the > Act by the aforesaid
person who has failed to make payment of such amount. The details of arrears are given in
the table below:
(Amount in Rs.)
Act
Tax/Cess Interest Penalty
Others
Total
1
2
3
4
5
6
Integrated tax
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the > Act to recover
the amount due from the >as mentioned above.
Place:
Date:
18
Signature
Name
Designation
FORM GST DRC – 10
[See rule 144(2)]
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order no.:
Period:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs. and interest thereon and
admissible expenditure incurred on the recovery process in accordance with the provisions of
section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots sp
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e of auction.
within a period of 15 days
The possession of the goods shall be transferred to you after you have made the full payment
of the bid amount.
Place:
Date:
20
20
Signature
Name
Designation
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 12
[See rule 144(5) & 147(12]
Sale Certificate
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Schedule (Immovable Goods)
Building
No./
Floor
No.
y/
Flat No.
Name of Road Localit Distric Stat PIN
the
t
Premises Stree Villag
Latitude Longitude
Code (optional) (optional)
/Building
e
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
Value
1
2
3
4
have been sold to
auction of the goods held for recovery of rupees
.at..
.in public
in accordance with the provisions of
section 79(1)(b)/(d) of the > Act and rules made
thereunder on
(Purchaser) has been declared to
and the said..
be the purchaser of the said goods at the time of s
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ce of this notice will be deemed under
section 79 of the Act to have been made under the authority of the said taxable person and the
certificate from the government in FORM GST DRC – 14 will constitute a good and
sufficient discharge of your liability to such person to the extent of the amount specified in
the certificate.
Also, please note that if you discharge any liability to the said taxable person after receipt of
this notice, you will be personally liable to the State/Central Government under section 79 of
the Act to the extent of the liability discharged, or to the extent of the liability of the taxable
person for tax, cess, interest and penalty, whichever is less.
Please note that, in case you fail to make payment in pursuance of this notice, you shall be
deemed to be a defaulter in respect of the amount specified in the notice and consequences of
the Act or the rules made thereunder shall follow.
Place:
Date:
22
22
Signature
Name
Designation
FORM GST DRC – 14
[See rule
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er number
You are requested to execute the decree and credit the net proceeds for settlement of the
outstanding recoverable amount as mentioned above.
Place:
Date:
24
24
Proper Officer/ Specified Officer
Το
GSTIN –
Name –
Address –
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 16
[See rule 147(1) & 151(1)]
Date:
Date:
Notice for attachment and sale of immovable/movable goods/shares under section 79
Whereas you have failed to pay the amount of Rs……
being the arrears of
tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act.
The immovable goods mentioned in the Table below are, therefore, attached and will
be sold for the recovery of the said amount. You are hereby prohibited from transferring or
creating a charge on the said goods in any way and any transfer or charge created by you
shall be invalid.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Schedule (Immovable)
Quantity
3
Building Floor
No./
Name of
No.
/
Flat No.
Road
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against each lot.
on.
In the absence of any order of postponement, the auction will be held
..(date) at.
.A.M/P.M. In the event the entire
amount due is paid before the issuance of notice, the auction will be cancelled.
The price of each lot shall be paid at the time of sale or as per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for
auction and resold.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
Name of
No.
Flat No.
the
Premises
/
Road Localit District Stat
y/
Stree Village
e
PIN
Code
Latitude Longitude
(optiona (optional)
1)
/Building
t
1
2
3
4
5
6
7
8
9
10
27
Place:
Date:
28
Schedule (Shares)
Sr. No.
1
Name of the Company
2
Quantity
3
Signature
Name
Designation
Το
FORM GST DRC – 18
[See rule 155]
Name & Address of Deputy Commissioner Recoveries
Demand order no.:
Reference number of recovery:
Period:
I.
Date:
Date:
Certificate action under cla
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ction 79 of the Act as if it were a fine imposed by a Magistrate.
Details of Amount
Description
Central tax
State/UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
Signature
Name
Designation
FORM GST DRC – 20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Instalments
1. Name of the taxable person-
2. GSTIN –
3. Period
In accordance with the provisions of section 80 of the Act, I request you to allow me
for payment of tax/ other dues or to allow me to pay such
instalments for reasons stated below:
extension of time upto
tax/other dues in
Demand ID
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons: –
Central tax
State/UT tax
Integrated tax
CESS
Upload Document
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 Authorized Signatory
Name
Place
Date –
31
Reference No >
To
GSTIN
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FORM GST DRC – 22
[See rule 159(1)]
Date:
Name
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section83
It is to inform that M/s
– (name) having principal place of business at
(address) bearing registration number as
(GSTIN/ID), PAN
is
a registered taxable person under the > Act. Proceedings have been
launched against the aforesaid taxable person under section > of the said Act to
determine the tax or any other amount due from the said person. As per information available
with the department, it has come to my notice that the said person has a –
>account in your > having account no. >;
or
property located at >.
In order to protect the interests of revenue and in exercise of the powers conferred under
section 83 of the Act, I
(name),
(designation), hereby provisionally
attach the aforesaid account / property.
No debit shall be allowed to be made from the said account or any other account operated
by t
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safeguard the interest of revenue in the proceedings launched against the person.
Now, there is no such proceedings pending against the defaulting person which warrants the
attachment of the said property. Therefore, the said property may be restored to the person
concerned.
Copy to
34
Signature
Name
Designation
To
The Liquidator/Receiver,
Name of the taxable person:
GSTIN:
Demand order no.:
Date:
FORMGST DRC-24
[See rule 160]
Period:
Intimation to Liquidator for recovery of amount
This has reference to your letter >, giving intimation of your
appointment as liquidator for the > holding >.In this
connection, it is informed that the said company owes / likely to owe the following amount to
the State/Central Government:
Current / Anticipated Demand
(Amount in Rs.)
Act
Tax
Interest
Penalty
Other Dues
Total Arrears
1
2
3
4
5
6
Central tax
State/UT tax
Integrated tax
Cess
In compliance of the provisions of section 88 of the Act, you are hereby directed to make
sufficient provision for disc
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See rule 162(1)]
Application for Compounding of Offence
GSTIN/Temporary ID
Address
1.
2.
Name of the applicant
3.
4.
5.
6.
The violation of provisions of the Act for which
prosecution is instituted or contemplated
Details of adjudication order/notice
Reference Number
Date
Tax
Interest
Penalty
Fine, if any
Brief facts of the case and particulars of the offence (s)
charged:
7.
Whether this is the first offence under the Act
8.
9.
10.
If answer to 7 is in the negative, the details of previous
cases
Whether any proceedings for the same or any other offence
are contemplated under any other law.
If answer to 9 is in the affirmative, the details thereof
DECLARATION
(1)
(2)
Name
I shall pay the compounding amount, as may be fixed by the Commissioner.
I understand that I cannot claim, as a matter of right, that the offence committed by me
under the Act shall be compounded.
Signature of the applicant
37
37
Reference No:
To
GSTIN/ID
Name
Address
FORM GST CPD-02
[See rule 162(3)]
ARN
Date –
Date:
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resaid table.
or
38
Your application is hereby rejected.
Signature
Name
Designation
Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1. GSTIN
2.
Legal name
3.
Trade name,
if any
4.
Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (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)]
1
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
Amount of ITC claimed (Rs.)
Sr. GSTIN/
Invoice*
Registra
No.
tion
No. Date
under
CX/
VAT of
supplier
Description of
inputs held in
Unit
Quantit
Quant
Value
ity
= = = = = = = =
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tained in semi-finished or finished goods held in stock
8 (c) Capital goods in stock
* In case it is not feasible to identify invoice, principle of first in and first out may be followed.
** 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
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)
3
10. 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
4
Form GST ITC -02
[See rule 41(1)]
–
Declaration for transfer of ITC in case of sale, mer
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3
[See rule 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and
finished goods held in stock and capital goods 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)]
4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]
(i) Application reference number
(ARN)
(ii) Date of filing
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit
is required to be paid under section 18(4).
Sr. GSTIN/
*Invoice
Description of
Unit
Qty
inputs held in
Quantity
Code
(UQC)
Value**
(As
Amount of ITC claimed (Rs.)
adjusted
by debit
note/cre
dit note)
Central
Tax
State
Tax
UT Tax Integrate
Cess
d Tax
No. Registra /Bill of
tion
entry
under
CX/
No. Date
VAT of
supplier
1
2
3
4
stock
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ash/Credit
Ledger
Debit
entry no.
1
3
1.
Central Tax
2.
State Tax
3.
UT Tax
Cash Ledger
Credit Ledger
Cash Ledger
Credit Ledger
Cash Ledger
Credit Ledger
Cash Ledger
4.
Integrated Tax
Credit Ledger
5.
CESS
Cash Ledger
Credit Ledger
5
8
Amount of ITC paid
standard
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
7
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
9
1.
2.
GSTIN –
(a) Legal name –
Form GST ITC-04
[See rule-45(3)]
Details of goods/capital goods sent to job worker and received back
(b) Trade name,
if any –
3. Period:
Quarter –
4. Details of inputs/capital goods sent for job-work
Year-
GSTIN
/ State in case
Challan no. Challan Description of UQC Quantity
date goods
value
of unregistered
job-worker
Taxable Type of goods
(Inputs/capital
goods)
Rate of tax
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= = = = = = = =
Note
ITC/Output Liability
Interest
Month
Date Number Taxable Value
Integrated
State
Central / UT
Cess Integrated
Central State
Cess
A. Finally Accepted Input Tax Credit
A.1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
1 September
Nil
2 September
Nil
A.2
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed
by 20th September but mismatch was rectified in the return for the month of September filed by 20th October
August
2 August
1
Nil
Nil
A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had
become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September
filed by 20th October and the reclaim is being allowed alongwith refund of interest.
1
2. Monthatches/Duplicates that have led to incr
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ails of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of
August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and
will become payable in the return for month of October to be filed 20th November
2 August
Two Months
C.2 Detalls of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return
2
1 September
September
One Month
One Month
C.3
1 September
Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will
become payable in the return of October return to be filed by 20th November
One Month-high
One Month-high
2
September
D.
D.1
Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
Details of Invoices, Debit and Credit Notes of th
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Others Total
Note –
1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
2. Under description head – liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities
shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be.
3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit
(amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Taxable Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID-
Demand date –
Stay status – Stayed/Un-stayed
Transaction
[Debit (DR)
GSTIN/Temporary Id –
Name (Legal) –
Trade name, if any –
Period From
–
= = = = = = = =
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= = = = = = = =
egative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive
subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act
or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making
payment through credit or cash ledger. Debit and credit entry will be created simultaneously.
2
Form GST PMT -02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
GSTIN-
Name (Legal) –
Trade name, if any –
Pe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc.
Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.
Reference No.
1. GSTIN –
2. Name (Legal) —
Form GST PMT -03
[See rules 86(4) & 87(11))]
Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
Date –
3. Trade name, if any
4. Address –
5. Period / Tax Period to which the credit relates, if any
6. Ledger from which debit entry was made for claiming refund –
7. Debit entry no. and date
8. Application reference no. and date –
9. No. and date of order vide which refund was rejected
10. Amount of credit –
From
To
cash/credit ledger
Sr. No.
Act
(Central
Tax/State
Tax
Interest
Amount of credit (Rs.)
Penalty
Fee
Other
Total
Tax/UT
Tax
Integrated
Tax/
CESS)
2
3
4
5
7
8
Signature
Name
Designation
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gnation/Status……..
Signature
'Central Tax' stands for Central Goods and Services Tax; ‘State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union territory
Goods and Services Tax; ‘Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
Form GST PMT -05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
–
GSTIN/Temporary Id-
Name (Legal) –
Trade name, if any
Period – From
Το
(dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Balance
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Sr.
Date
Tim
Report
Refere
Tax
Descri
Type of
No.
of
e of
ing
nce
Period,
ption
Transaction
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
deposit
depo date
No.
if
/Debit
(dd/m
m/
yyyy)
sit
(by
bank)
applicab
le
[Debit (DR) /
Credit (CR)]
Tax
Interest
Penalty Fee Others
Total
Tax
Inte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for Central Goods and Services Tax; ‘State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union
territory Goods and Services Tax; ‘Integrated Tax' stands for Integrated Goods and Services Tax and ‘Cess' stands for Goods and Services
Tax(Compensation to States)
8
CPIN
Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and services tax
> Challan Expiry Date
of information>>
GSTIN
>
Email address
>
Name
(Legal)
>
Mobile No.
>
Address >
Details of Deposit
(All Amount in Rs.)
Government Major
Minor Head
Head
Tax
Interest Penalty
Fee
Others
Total
Central
Tax
(-)
Government of
Integrated
India
Tax
(-)
CESS
(-)
Sub-Total
State (Name)
State Tax
(-)
UT (Name)
UT Tax
(-)
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
9
e-Payment
(This will include all modes of e-payment
such as CC/DC and net banking. Taxpayer
will choose one of this)
☠Over the Counter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
one)
Net
CC/DC
NEFT/RTGS
OTC
banking
7.
Instrument detail, for OTC
Cheque/
Date
payment only
Draft No.
Bank/branch on which
drawn
8.
Name of bank through which
payment made
9.
Date on which amount
debited/realized
10.
Bank Reference Number
(BRN)/UTR No., if any
11.
Name of payment gateway
(for CC/DC)
12.
Payment detail
Central Tax State
UT Tax
Tax
Integrated
Tax
Cess
13.
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief.
Place
Date
Signature
Name of Authorized Signatory
Designation/Status….
11
Note –
1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ny other order
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date
3.
Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e.
f.
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports
(Select the type of supplier/ recipient)
1. Supplies to SEZ Unit
2. Supplies to SEZ Developer
3. Recipient of Deemed Exports
8.
g.
Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer
h.
i.
Tax paid on a supply which is not provided, either wholly or partially, and for which invoice
has not been issued
Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice
versa
j.
Excess payment of tax, if a
any
k. Any other (specify)
Deta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he applicant, covered
under this refund claim.
Signature
Name –
Designation Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
–
solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
section 54..)
10. Verification
I/We hereby solemnly affirm and declare that the information given
herein above is true and correct to the best of my/our knowledge and belief and nothing has
been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Part A: Outward Supplies
(GSTR-1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
Rate
Taxable
value
Amt.
Date
No.
Value
(Integrated
Tax)
(If Any)
Integrated
Tax/
Amended
(If any)
/ Amended
Integrated Tax
(If any)
Net Integrated
Tax
= (11/8)+12-13
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
Refund Type: Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
Statement-3
GSTIN of
recipient
Invoice details
No.
Date Value
Goods/
Services
HSN/
SAC
UQC
QTY
No.
Shipping bill/ Bill of export
Date
Integrated Tax
EGM Details
Port Code
Rate
Taxable Amt.
Ref No.
BRC/FIRC
Date
No.
Date
value
(G/S)
2
3
6A. Exports
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Note 1. Shipping Bill and EGM are mandatory; – in case of goods.
2. BRC/FIRC details are mandatory- in case of Services
Statement 4
Supplies to SEZ/ SEZ developer
Refund Type: On account of supplies made to SEZ unit/ SEZ Developer
(GSTR-1: Table 6B and Table 9)
GSTIN of
recipient
1
Invoice details
Shipping bill/ Bill of
export
Integrated Tax
No.
Date Value
No
Date
Rate
2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
Integrat
ed Tax
= (17/
(incl
of
plant and
)
State
Amend
ed
Amend
ed
7) +
18-19
machine
Integrat
Cent
Stat
Ce
(If
Z o
Da
Val
Integra
Cent
Stat CE
ry)/
Ineligibl
ed Tax
ral
e/ SS
Any)
(If any) (If any)
Tax
te
ue
ted tax
ral
SS
e for
UT
ITC
Tax
Tax
UT
Tax
1
2 3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Details (issued in pursuance of Section 77 (1) and (2), if any:
Order No:
Order Date:
GSTIN/
UIN
Details of invoice covering transaction considered as intra -State / inter-State transaction
earlier
Transaction which were held inter State / intra-State supply
subsequently
Name
Invoice details
(in case
B2C)
Integrated Central
Tax
Tax
State/ UT Cess Place of Supply
Tax
Integrated
Central
(only if different from
the location
Tax
Tax
State/ UT Cess Place of Supply
Tax
(only if different from
the location
No.Date Value Taxable
Amt
Amt
Amt
Amtof recipient)
Am
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r clause (b)
or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
FORM-GST-RFD-02
[See rules90(1), 90(2) and 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/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.
Reference No.:
To
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Date:
Subject: Refund Application Reference No. (ARN).
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stands for Others
Date:
Place:
Το
Details of the Bank
i.
Bank Account no as per application
Name of the Bank
ii.
Name and Address of the Bank/branch
111.
IFSC
iv.
MICR
V.
(GSTIN/UIN/Temporary ID)
(Name)
Signature (DSC):
Name:
Designation:
Office Address:
(Address)
Order No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
Date:
Dated
Refund Sanction/Rejection Order
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
>
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
Description
1. Amount of refund/interest*
Integrated Tax
Central Tax
State/ UT tax
Cess
TIPFO Total T IPFO Total TIPFO Total TIPFO Total
claimed
2. Refund sanctioned on provisional
basis (Order
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
by him in his application* ..
#Strike-out whichever is not applicable.
Or
*2. I hereby credit an amount of INR
&3. I hereby reject an amount of INR
& Strike-out whichever is not applicable
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
to M/s
having GSTIN
_under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
Reference No.
To
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
Dated.
Date:
.
Order for Complete adjustment of sanctioned Refund
Part- A
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of
documents against the amount of refund sanctioned to you has been completely adjusted against outstanding
demands as per details below:
Refund Calculation
Amount of Refund claimed
i.
ii.
Net Refund Sanctioned on Provisional Basis
(Order No…date)
111.
Refund amount ina
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
Amount of Refund Allowed
iii.
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
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
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 business
(Legal)
4.
Trade name,
if any
5.
Reply to the notice
Place
Date
6.
List of documents
uploaded
7.
Verification
I
Date:
hereby solemnly affirm and
declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
DD/MM/YYYY
Signature of Authorised
Signatory
Name
Designation/Status
Signature of Authorised Signa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
any other person/ class of persons
specified/notified by the Government.
Signatory:
Date:
Place:
Signature of Authorised
Name:
Designation/Status
FORM GST RFD-11
[See rule 964]
Furnishing of bond or Letter of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished
4. Details of bond furnished
Bond:
Letter of Undertaking
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
2
Note – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5. Declaration –
5
(i)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on
export of goods or services.
(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
amount of integrated t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
arantee for an amount
of..
rupees endorsed in favour of the President and whereas the obligor has furnished such
guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export
of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen 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 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s
President
day of
_
to the
(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule
(1) of rule 96A;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of
export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount
equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Date
Place
Accepted by me this..
.day of.
(month).
(year)
.of
(Designation)
for and on beh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
if any
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(ii) Partnership
(iii) Hindu Undivided Family
â˜
(iv) Private Limited Company
(v) Public Limited Company
â˜
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
(xv) Others (Please specify)
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
1
â˜
â˜
â˜
â˜
â˜
â˜
3.
Name of the State
Jurisdiction
State
District
Centre
Sector, Circle, Ward, Unit, etc.
others (specify)
5.
Option for Composition
Yes
6.
Composition Declaration
No
I hereby declare that the aforesaid business shall abide by the conditions and restrictions
specified in the Act or the rules for opting to pay tax under the composition scheme.
6.1 Category of Registered Person
(i)
Manufacturers, other than manufacturers of su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
No
П
13.
14.
15.
Are you applying for registration as a SEZ
Developer?
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Designation of approving authority
Reason to obtain registration:
(i) Crossing the threshold
(ii) Inter-State supply
(iii) Liability to pay tax as recipient of
goods or services u/s 9(3) or 9(4)
(iv) Transfer of business which includes
change in the ownership of business
(if transferee is not a registered entity)
(v) Death of the proprietor
(if the successor is not a registered entity)
(vi) De-merger
(vii) Change in constitution of business
Yes
â˜
No
(viii) Merger /amalgamation of two or more
registered persons
(ix) Input Service Distributor
(x) Person liable to pay tax u/s 9(5)
(xi) Taxable person supplying through e-
Commerce portal
(xii) Voluntary Basis
(xiii) Persons supplying goods and/or services
on behalf of other taxable person(s)
(xiv) Others (Not covered above) – Specify
Indicate existing registrations whereve
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hared
Others (specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Wholesale
Business
Retail Business
â˜
Warehouse/Depot
Office/Sale Office
Bonded
Warehouse
Leasing Business
Works Contract
EOU/STP/EHTP
Import
Others (Specify)
ப
☠â˜
ப
Supplier of services
Recipient of goods or services
Export
17. Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting
business
(Upto 10 Bank Accounts to be reported)
4
â˜
☠â˜
Details of Bank Account 1
Account Number
Type of Account
Bank Name
To be auto-populated (Edit mode)
Branch Address
Note Add more accounts
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr.
Description of Goods
No.
(i)
(ii)
:
(v)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr.
No.
(i)
(ii)
Description of Services
IFSC
HSN Code (Four digit)
HSN Code (Four dig
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Last Name
Email address
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account
Number
Are you a citizen of India? Yes/No
Director Identification Number
(if any)
Aadhaar Number
Passport No. (in case of
foreigners)
time
Residential Address
Building No/Flat No
Name of the
Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of
foreigner only)
Floor No
Road/Street
District
PIN Code
ZIP code
22. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
Mobile Number
Email address
Telephone No. with
STD
Designation/Status
Director Identification
Number (if any)
Aadhaar Number
Permanent Account
Number
Are you a citizen of
Yes/No
Passport No. (in case
India?
of foreigners)
Residential Address in India
Building No/Flat No
Name of the
Pre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
business > for which application for registration is being filed under
the Act. All his actions in relation to this business will be binding on me/
us.
sign
Entity)
Signature of the person competent to
Name:
Designation/Status:
(Name of the proprietor/Business
Acceptance as an authorised signatory
I > hereby solemnly accord my
acceptance to act as authorised signatory for the above referred business
and all my acts shall be binding on the business.
Signatory Place:
Date:
Signature of Authorised
(Name)
Designation/Status:
11
Instructions for submission of Application for Registration.
1. Enter name of person as recorded on Permanent Account Number of the Business. In case
of Proprietorship concern, enter name of proprietor against Legal Name and mention
Permanent Account Number of the proprietor. Permanent Account Number shall be verified
with Income Tax database.
2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future
communication which will be verif
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
charge
Managing/Whole-time Director
Managing/ Whole-time Director
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
5. Information in respect of authorised representative is optional. Please select your
authorised representative from the list available on the common portal if the authorised
representative is enrolled, otherwise provide details of such person.
6. State specific information are relevant for the concerned State only.
7. Application filed by under mentioned persons shall be signed digitally:-
12
Sr. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partnership
Other than above
Type of Signature required
Digital Signature Certificate
(DSC)-Class-2 and above.
2.
Digital Signature Certificate class
2 and above
e-Signature
or
a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-A of the application which can be used for filling up details in
PART-B of the application. TRN will be available on the common portal for a period of 15
days.
15. Any person who applies for registration under rule 8 may give an option to pay tax under
section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to
pay tax under the said section.
13
Form GST REG-02
[See rule 8(5)]
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully and the particulars of the application are given as
under:
Date of filing
Time of filing
Goods and Services Tax Identification Number, if available
Legal Name
Trade Name (if applicable):
Form No.
Form Description
Center Jurisdiction
State Jurisdiction
Filed by
Temporary reference number (TRN), if any:
Payment details*
: Challan Identification Number
: Date
: Amount
It is a system generated acknowledgement and does not require any signature.
*
Applicable only in case of Casual taxable person
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ails
Reference No.
2.
Application details
Reference No
3.
GSTIN,
if
applicable
4.
Name of Business
(Legal)
5.
Trade name, if any
6.
Address
7.
Date
Date
Whether any modification in the application for registration or fields Yes
is required.-
No
8.
Additional
Information
9.
List of Documents
uploaded
10. Verification
I
(Tick one)
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.
Designation/Status:
Place:
Date:
Signature of Authorised Signatory
Name
Note:-
1. For new registration, original registration application will be available in editable mode if
option 'Yes' is selected in item 7.
2.For amendment of registration particulars, the fields intended to be amended will be
available in editable mode if option 'Yes' is selected in item 7.
16
Form GST REG-05
[See rule 9(4)]
Reference Number:
To
Date-
Name of the Applicant
Address –
GSTIN (if available)
Order of Rejec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he
Premises/Building
State
13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Floor No
Locality/Village
PIN Code
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YY
Gender
YY
Mobile Number
Email address
Telephone No. with
STD
Designation/Status
Director Identification
Number (if any)
Aadhaar Number
Permanent Account
Number
Are you a citizen of
Yes/No
India?
Residential Address (Within the Country)
Passport No. (in case of
foreigners)
24
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
State
Block/Taluka
Note Add more.
Floor No
Road/Street
District
PIN Code
14.
Consent
I on behalf of the holder of Aadhar 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 Aadhar h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of the
25
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that
effect along with any document in support of the possession of the premises like copy of Electricity
Bill.
(e) If the principal place of business is located in an Special Economic Zone or the applicant is an
Special Economic Zone developer, necessary documents/certificates issued by Government of
India are required to be uploaded.
Instructions for submission of application for registration as Tax Deductor/ Tax
Collector.
1. Enter name of Tax Deductor/Tax Collector as recorded on Tax Deduction and Collection
Account Number/ Permanent Account Number of the Business. T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on relating to Permanent Account Number, Aadhaar, Director Identification
Number, Challan Identification Number shall be validated online by the system and
Acknowledgment Receipt Number will be generated after successful validation of all the
filled information.
6. Status of the application filed online can be tracked on the Common portal.
7. No fee is payable for filing application for registration.
8. Authorised shall not be a minor.
26
Form GST REG-08
[See rule 12(3) ]
Reference No
Date:
To
Name:
Address:
Application Reference No. (ARN) (Reply)
Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at
source
This has reference to the show-cause notice issued vide Reference Number … dated …
for cancellation of registration under the Act.
Whereas no reply to show cause notice has been filed; or
Whereas on the day fixed for hearing you did not appear; or
Whereas your reply to the notice to show cause and submissions made at the time of
hearing have b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(v) Name of the Authorised Signatory (as per Permanent Account Number)
(vi) Permanent Account Number of the Authorised Signatory
(vii) Email Address of the Authorised Signatory
(viii) Mobile Number of the Authorised Signatory (+91)
–
Note Relevant information submitted above is subject to online verification, where practicable,
before proceeding to fill up Part-B.
Part -B
Details of Authorised Signatory (should be a resident of India)
First Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Middle Name
28
Last Name
Male/Female / Others
DD/MM/YYYY
2.
Aadhaar
Address of the Authorised signatory.
Address line 1
Address Line 2
Address line 3
Period for which
From
To
registration is required
DD/MM/YYYY
DD/MM/YYYY
Estimated Turnover
Estimated Tax Liability (Net) (Rs.)
(Rs.)
Turnover Details
Intra-
Inter-State
State
Central State
Tax Tax
UT Tax
Integrated
Tax
Cess
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity – Address of the Of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
2.
3
4
Proof of Principal Place of Business:
(a) For own premises —
Any document in support of the ownership of the premises like Latest Property
Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the
ownership of the premises of the Lessor like latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of
the premises of the Consenter like Municipal Khata copy or Electricity Bill
copy. For shared properties also, the same documents may be uploaded.
Proof of Non-resident taxable person:
Scanned copy of the passport of the Non -resident taxable person with VISA
details. In case of a business entity incorporated or establis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing Directors
and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc.) of …… (name of registered person)
hereby solemnly affirm and declare that > is hereby authorised, vide resolution
no… dated (Copy submitted herewith), to act as an authorised
signatory for the business > for which application for registration
is being filed under the Act. All his actions in relation to this business
will
be
binding
me/
Signature of the person competent to sign
on
us.
Name:
Entity)
Designation/Status:
(Name of the proprietor/Business
Acceptance as an authorised signatory Acceptance as an authorised
signatory
I > hereby solemnly accord my
acceptance to act as authorised signatory for the above referred business and all
my acts shall be binding on the business.
Signature of Authorised Signatory
Place:
Date:
Designation/Status:
Instructions for submission of application for registration as Non-Resident Taxable
Person.
1. Enter Name of the applicant Non-Resident
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Plain text (Extract) only
For full text:-Visit the Source
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d Liability
Partnership
2.
Other than above
Digital Signature Certificate class
2 and above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated
by the system and Acknowledgment Receipt Number will be generated after successful
validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
32
32
1.
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base
access or retrieval services from a place outside India to a person in India, other than a
registered person.
(i) Legal Name of the person
Part-A
State/UT-
District –
(ii) Permanent Account Number of the person, if any
(iii) Tax identification number or unique number on the basis of which the entity
is identified by
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed to be uploaded (refer Instruction) as per the field values
in the form
Declaration
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.
7
I,
hereby declare that I am authorised to sign on behalf of the
Registrant. I would charge and collect tax liable from the non-assesse online recipient located in
taxable territory and deposit the same with Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along
with scanned copy of the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business in India:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property
Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business
Concern containing the Account No., Name of the Account Holder, MICR and
IFSC and Branch details.
–
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy
of Resolution of the Managing Committee or Board of Directors to be filed in the
following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder)
hereby solemnly affirm and declare that > to
act as an authorised signatory for the business > for
which application for registration is being filed/ is registered under the Goods and
Service Tax Act, 20_.
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who is in charge.
S. No.
1.
Full Name
Designation/Status Signature
Acceptance as an authorised signatory
I > hereby solemnly accord my acceptance to
act as a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r submission of application for extension of validity
1. The application can be filed online before the expiry of the period of validity.
2. The application can only be filed when advance payment is made.
3. After successful filing, Application Reference Number will be generated which can
be used to track the status of the application.
36
Reference Number –
To
(Name):
(Address):
Form GST REG-12
[See rule 16(1)]
Date:
Temporary Registration Number
Order of Grant of Temporary Registration/ Suo Moto Registration
Whereas the undersigned has sufficient reason to believe that you are liable for registration
under the Act, and therefore, you are hereby registered on a temporary basis. The particulars
of the business as ascertained from the business premises are given as under:
Details of person to whom temporary registration granted
Name and Legal Name, if applicable
1.
Gender
2.
Father's Name
3.
Date of Birth
4.
Address of Building No./ Flat No.
5.
the Person
Floor No.
Name of Premises/ Bui
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f attorney, authorising the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/
Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution
/power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India
and link it along with the Unique Identity Number generated and allotted to respective UN
Body/Embassy etc.
11. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct
to the best of my knowledge and belief and nothing has been concealed therefrom.
40
40
Place:
(Signature)
Date:
Place:
Date:
Or
Name of Authorised Person:
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/ Embassies/others
notified by the Government.
•
•
•
Every person required to obtain a unique identity number shall submit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Authorised Signatory
Date:
Designation Status:
22
42
Instructions for submission of application for amendment
1. Application for amendment shall be submitted online.
2. Changes relating to – Name of Business, Principal Place of Business, additional
place(s) of business and details of partners or directors, karta, Managing Committee,
Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day
affairs of the business which does not warrant cancellation of registration, are core
fields which shall be approved by the Proper Officer after due verification.
3. For amendment in Non-Core fields, approval of the Proper Officer is not required.
4. Where a change in the constitution of any business results in change of the
Permanent Account Number of a registered person, the said person shall be required
to apply for fresh registration.
5. Any change in the mobile number or the e-mail address of authorised signatory as
amended from time to time, shall be carried out only
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation
Jurisdiction
Form GST REG-16
[See rule 20]
Application for Cancellation of Registration
1
GSTIN
2
Legal name
3
Trade name,
if
any
4
Address of
Principal Place
of Business
5
Address for
Building No./ Flat No.
Floor No.
future
Name of Premises/
correspondence
(including email,
mobile
telephone, fax)
Road/
Building
Street
City/Town/Village
District
Block/Taluka
Latitude
State
Mobile (with country
Longitude
PIN Code
Telephone
6.
Reasons for
Cancellation
(Select one)
code)
email
O
Discontinuance /Closure of
business
О Ceased to be liable to pay tax
Transfer of business on
account of amalgamation,
merger/ demerger, sale, lease
or otherwise disposed of etc.
â—‹ Change in constitution of
business leading to change in
Permanent Account Number
O
Death of Sole Proprietor
Others (specify)
Fax
Number
7. In case of transfer, merger of business, particulars of registration of entity in which merged,
amalgamated, transferred, etc.
(i)
Goods
Services
and
Tax
Identification
Number
45
55
(i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
46
Sr. No.
Debit Entry No.
Central
Tax
Integrated
State Tax
UT Tax
Cess
Tax
1.
2.
Sub-Total
Total Amount of Tax Paid
12. Documents uploaded
13. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my/our knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of the Authorised Signatory
Designation/Status
•
•
Instructions for filing of Application for Cancellation
A registered person seeking cancellation of his registration shall electronically submit
an application including details of closing stock and liability thereon along with
relevant documents, on common portal.
The following persons shall digitally sign application for cancellation, as applicable:
Constitution of Business
Proprietorship
Person who can digitally sign the application
Proprietor
Managing Authorised Partners
Partnership
Hindu Undivided Family
Karta
Private Limited Company
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bmission of the
application for cancellation. This application shall be made only after that the new entity is
registered.
Before applying for cancellation, please file your tax return due for the tax period in which
the effective date of surrender of registration falls.
•
•
Status of the Application may be tracked on the common portal.
No fee is payable for filing application for cancellation.
After submission of application for cancellation of registration, the registered person
shall make payment, if not made at the time of this application, and shall furnish final
return as provided in the Act.
The registered person may also update his contact address and update his mobile
number and e mail address.
48
Form GST REG -17
Reference No. –
Date >>
Το
Registration Number (GSTIN/UIN)
(Name)
(Address)
[See rule 22(1)]
Designation
Jurisdiction
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1. Reference No. of Noti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
your registration is
Designation
Jurisdiction
Reference No. –
To
Form GST REG-20
[See rule 22(4) ]
Date
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated in response to the notice to show cause notice
dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during
hearing, the proceedings initiated for cancellation of registration stands vacated due to the
following reasons:
Place:
Date:
>
52
52
Signature
Designation
Jurisdiction
Form GST REG-21
[See rule 23(1) ]
Application for Revocation of Cancellation of Registration
1.
GSTIN (cancelled)
2.
Legal Name
3.
Trade Name, if any
4.
Address
(Principal place of business)
5.
Cancellation Order No.
Date –
6
Reason for cancellation
7
Details of last return filed
Period of Return
Application
Reference
Number
Date of filing
DD/MM/YY
YY
8
Reasons for revocation of
cancellation
9
Upload Documents
Reasons in brief. (Det
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e in respect of the said returns.
Any change in the mobile number or the e-mail address of authorised signatory submitted as amended
from time to time, shall be carried out only after online verification through the common portal in the
manner provided
•
Status of the application can be tracked on the common portal.
•
No fee is payable for filing application for revocation of cancellation
53
Reference No.
To
GSTIN/UIN
Form GST REG-22
[See rule 23(2]
Date
(Name of Taxpayer)
(Address)
Application Reference No. (ARN)
Date
Order for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation of
registration. Your application has been examined and the same has been found to be in order.
Accordingly, your registration is restored.
Date
Place
54
54
Signature
Name
of Proper officer
(Designation)
Jurisdiction –
Reference Number :
Το
Name of the Applicant/ Taxpayer
Address of the Applicant/Taxpayer
GSTIN
Appl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1. Reference No. of Notice
2. Application Reference
No. (ARN)
3. GSTIN, if applicable
4.
Information/reasons
5. List of documents filed
6. Verification
I
Date
Date
hereby solemnly affirm
and declare that the information given hereinabove is true and correct to the best
of my/our knowledge and belief and nothing has been concealed therefrom.
Authorised Signatory
Place
Date
56
Signature of
Name
Designation/Status
सतà¥à¤¯à¤®à¥‡à¤µ जयते
Government of India
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
1.
GSTIN
2.
Permanent
Account Number
3.
Legal Name
4.
Trade Name
5.
Registration Details under Existing Law
Act
(a)
(b)
(c)
Date
Registration Number
This is a Certificate of Provisional Registration issued under the provisions of the Act.
57
Taxpayer Details
1. Provisional ID
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer
2. Legal Name (As per
Permanent Account Number
3. Legal Name (A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lity/Village
State
Latitude
Contact Information
District
PIN Code
Longitude
Office Email Address
Mobile Number
10A. Nature of Possession of
Premises
Office-Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10B. Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business Retail Business Warehouse/Depot
Bonded Warehouse
Service Provision
â—‹
Office/Sale
Office
Leasing Business
Service Recipient
Works Contract
EOU/STP/EHTP
Others (Specify)
SEZ
Input Service Distributor
(ISD)
11. Details of Additional Places of Business
Building No/Flat No
Name of the
Premises/Building
Floor No
Road/Street
Locality/Village
State
Latitude (Optional)
Contact Information
District
PIN Code
Longitude(Optional)
59
Office Email Address
Mobile Number
11A.Nature of Possession of Premises
Office Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business Retail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Primary Authorised Signatory
Floor No
Road/Street
District
PIN Code
Name
Name of Father/Husband
Date of Birth
DD/MM/
YYYY
Gender
Mobile Number
Email Address
Telephone Number
Identity Information
Designation
Permanent Account
Number
Are you a citizen of India?
Residential Address
Director Identification Number
Aadhaar Number
Passport Number
Building No/Flat No
Floor No
Name of the Premises/Building
Locality/Village
State
Add More
List of Documents Uploaded
Road/Street
District
PIN Code
A customized list of documents required to be uploaded as per the field values in the form should be
auto-populated with provision to upload relevant document against each entry in the list. (Refer
instruction)
16.
Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and
19
61
Services Tax Network” to obtain details from UIDAI for the purpose of authentication. “Goods and
Services Tax Network” has informed me that identity inf
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ting the Goods and Services Tax Identification Number therein, shall be
made available to him on the common portal:
3. Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or copy of
Resolution of the Managing Committee or Board of Directors to be filed in the following
format:
I
Declaration for Authorised Signatory (Separate for each signatory)
(Details
of Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc)
1. >
2.
3.
hereby solemnly affirm and declare that > to act as
an authorised signatory for the business > for which application for registration is being filed/ is registered
under the Central Goods and Service Tax Act, 2017.
62
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and
whole time Director/Members of Managing Committee of Associatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ails of Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees,
Principal Place of Business and details in respect of Authorised signatories.
Information related to additional place of business, Bank account, commodity in
respect of goods and services dealt in (top five) are also required to be filled.
Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc. in case he/she declares a person as
Authorised Signatory as per Annexure specified. Documents required to be uploaded
as evidence are as follows:-
Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern – Proprietor
–
Partnership Firm / Limited Liability Partnership – Managing/ Authorised
63
2.
3.
4
5
Partners (personal details of all partners is to be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises
A copy of the valid Rent / Lease Agreement with any document in support of the
ownership of the premises of the Lessor like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of
the premises of the Consenter like Municipal Khata copy or Electricity Bill copy.
For shared properties also, the same documents may be uploaded.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business
Concern containing the Account No., Name of the Account Holder, MICR and
IFSC and Branch details.
–
For each Authorised Signatory: Letter of Authorisation or copy of Resolution of
the Managing Committee or Board of Directors to that effect as specifi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ecutive Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
Sl. No
Type of Applicant
1.
Private Limited Company
Public Limited Company
Application is required to be mandatorily digitally signed as per following :-
Digital Signature required
Signature
Certificate(DSC) Class 2 and
Digital
above
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partnership
2.
Other than above
Digital
Signature Certificate
class 2 and above
e-Signature
Note: 1. Applicant shall require to register their DSC on common portal.
2. e-Signature facility will be available on the common portal for Aadhar holders.
65
66
99
All information related to Permanent Account Number, Aadhaar, Director Identification
Number, Challan Identification Number, Limited Liability Partnership Identification Number
shall be online validated by the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cause as to why the provisional registration granted
to you shall not be cancelled.
Date
Place
68
99
Signature
Name of the Proper Officer
Designation
Jurisdiction
Reference No. –
To
Form GST REG-28
[See rule 24(3)]
>
Name
Address
GSTIN/ Provisional ID
Application Reference No. (ARN)
Dated DD/MM/YYYY
Order for cancellation of provisional registration
–
This has reference to your reply dated in response to the notice to show cause dated –
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of
hearing, and is of the opinion that your provisional registration is liable to be cancelled for
following reason(s).
1.
2.
Determination of amount payable pursuant to cancellation of provisional registration:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
You are required to pay the following amounts on
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
elief and nothing has been concealed.
Aadhaar
Number
Authorised Signatory
Full Name
Designation / Status
Permanent Account Number
70
0
Signature of
Place
Date
DD/MM/YYYY
71
Form GST REG-30
[See rule 25]
Form for Field Visit Report
Center Jurisdiction (Ward/Circle/Zone)
Name of the Officer:- >
Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN –
Task Assigned by:-
Date and Time of Assignment of task:-
Particulars
Sr. No.
Date of Visit
1.
Time of Visit
2.
Location details
3.
Input
Latitude
North Bounded By
West Bounded By
Longitude
South
Bounded By
East – Bounded By
Whether address is same as
Y/N
4.
5.
(i)
mentioned in application.
Particulars of the person available at
the time of visit
Name
(ii) Father's Name
(iii Residential Address
(iv Mobile Number
)
(v) Designation / Status
(vi Relationship with taxable person, if
)
applicable.
6.
Functioning status of the business
7.
Details of the premises
Open Space Area (in sq m.)
(approx.)
Covered Space Area (in sq m.) –
(ap
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ommerce 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)
1
No.
2
Invoice details
Date
3
Rate
Value
Taxable
Value
4
5
6
Amount
Integrated Tax
7
Cess
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
1
GSTIN of recipient
6. Zero rated supplies and Deemed Exports
Shipping bill/ Bill of
export
Invoice details
Integrated Tax
No. Date Value
No.
Date
Rate
Taxable value
Amt.
2
3
4
5
6
7
8
9
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the
supplies cove
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
non-GST
supply)
3
Non-GST
supplies
4
2
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
document
Revised details of document or details of Rate Taxable
original Debit/Credit Notes or refund
vouchers
GSTIN Inv. Inv. GSTIN Invoice Shipping bill
Value
No. Date
No Date No.
Date
1
2 3
4
5 6 7
8
Amount
Place of
Value
supply
Integrated Central State / UT Cess
Tax
Tax
Tax
9
10
11
12
13
14
15
16
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax
periods in Table 7
Rate of tax
Total Taxable
value
2
Tax period for which the details are being
revised
Integrated Tax Ce
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
h invoice has not been issued (tax amount to be added to
output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in
Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish
revised information]
Month
Amendment relating to information furnished in S.
No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No.
HSN Description UQC Total
Total
(Optional
Quantity
value
Total
Taxable
Amount
if HSN is
Value
Integrated
Tax
Central State/UT
Cess
Tax
Tax
provided)
2
3
5
6
7
8
9
10
11
Sr. No.
13. Documents issued during the tax period
Nature of document
Sr. No.
From
Το
Total
number
Cancelled
Net issued
1
2
3
4
5
6
7
1
Invoices for outward s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
one registered person to another registered person
g.
B to C:
From registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter
of the current financial year shall be reported in the preliminary information in Table 3. This
information would be required to be submitted by the taxpayers only in the first year. Quarterly
turnover information shall not be captured in subsequent returns. Aggregate turnover shall be
auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all supplies as
under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise,
should be uploaded in Table 4, including supplies attracting reverse charge and those
effected through e-commerce operator. Outwards supply information in these ca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ices 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
6
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping
bill details are not available, Table 6 will still accept the information. The same can be updated
through submission of information in relation to amendment Table 9 in the tax period in which
the details are available but before claiming any refund / rebate related to the said invoice. The
detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed
by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported
by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported
by DTA unit in its GSTR-2 as import
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in
Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports
reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit / credi
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
for adjustment of tax paid on advance received and reported in earlier tax periods against
invoices issued in the current tax period. The details of information relating to advances would
be submitted only if the invoice has not been issued in the same tax period in which the advance
was received.
16. Summary of supplies effected against a particular HSN code to be reported only in summary
table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to
provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having annual
turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level
for taxpayers having annual turnover above Rs. 5.00 Cr.
8
Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6)
1.
GSTIN
2.
(a)
Legal name of the registered person
Year
Month
(b) Trade name, if any
3. Taxable outward supplies made t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1 2 3 4 5 6 7 8 9 10 11 12 13 14
9
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
Signatory
Date
/Status..
10
Signatures
Name of Authorised
Designation
1. GSTIN
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
Year
Month
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies attracting reverse
charge
GSTIN Invoice details Rate Taxable
of
supplier
|
No Date Value
value
Amount of Tax
(Amount in Rs. for all Tables)
Amount of ITC available
Place of Whether input
supply or input
(Name of service/Capital Integrated Central State/Cess
Tax
goods (incl
Tax UT Tax
plant and
machin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le for
Tax
12345678ITC 10
5A. Imports
Cess
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable Value
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5
[including debit notes/credit notes issued and their subsequent amendments]
Details of
Revised details of Rate Taxable
original invoice
invoice
value
Bill of entry No
Amount
Place Whether
of input or
supply input
service/
Amount of ITC available
Cess
GSTIN No. Date GSTIN No. Date Value
Tax
Integrated Central State/UT Cess
Tax
Tax
Integrated Central State/UT
Capital
Tax Tax Tax
goods/
Ineligible
for ITC)
2 3
4
5 6
7 8 9
10
11
12
13
14
15
16
17
18 19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier
returns]- If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier
returns]-If details furnished earlier were
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ce
Place of supply
Amount
(Name of
Paid
State/UT)
Integrated
Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
7
(I)
10A.
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter-State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
Month
Amendment relating to information furnished in S.
No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
13
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to or
Amount of ITC
Integrated
Central
State/UT
CESS
Tax
Tax
Tax
3
4
5
6
A. Information for the current tax period
(a) Amount in term
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ices/debit notes
Reclaim on account of rectification of mismatched credit
(d)
Reduce
note
(e) Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted with
tax on supplies made in current tax period
Reduce
14
13. HSN summary of inward supplies
Sr. No.
HSN Description UQC Total
(Optional
if HSN is
Total Total
Quantity value Taxable
Value
Amount
furnished)
Central
Integrated
Tax
Tax
State/UT
Cess
Tax
1 2 3 4 5 6 7 8 9 10 11
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom
Signatures…
Place:
Date:
Name of Authorised Signatory
Designation/Status….
15
Instructions –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
Unique Identity Number
Harmonized System of Nomenclature
b. UIN:
C. UQC:
Unit Quantity Code
d. HSN:
e.
POS:
f.
B to B:
g.
B to C:
Place of Supply (Respective
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ce needs to be filed;
(v)
(vi)
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;
(viii) Recipient will have the option to accept invoices auto populated as well as add
invoices, pertaining to reverse charge only when the time of supply arises in terms of
section 12 or 13 of the Act; and
(ix)
Recipient tax payer is required to declare in Column No. 12 whether the inward supplies
are inputs or input services or capital goods (including plant and machinery).
3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an
SEZ Unit to be reported rate-wise by recipient ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urn 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 mismatch as well as reduction in output liability
due to rectification of mismatch on account of filing of GSTR-3 of the immediately preceding
tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
17
17
FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
1.
GSTIN
2.
(a)
Legal name of the registered
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
6 7 8 9 10 11 12 13 14
18
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
1
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
| ISD Credit _note -eligible ITC
ISD Credit note ineligible ITC
ISD document details
No.
Date
Integrated Tax
2
3
4
PART-C
7. TDS and TCS Credit (including amendments thereof) received
ITC amount involved
Central Tax
State/
UT Tax
Cess
5
6
7
Amount
Central Tax State Tax/UT Tax
GSTIN of Deductor/
Amount
GSTIN of e-
received Sales Return Net Value
Integrated
Commerce Operator
Gross
Value
Tax
7A.
1
TDS
2
3
4
5
6
7B.
TCS
19
7
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3. Turnover
Sr.
No.
Type of Turnover
Amount
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
Zero rated supply without payment of Tax
(iv)
(v)
Exempted
(vi)
Dee
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s made in respect of outward supplies
Rate
Net differential value
1
2
(I)
Inter-State supplies
A
Amount of Tax
Integrated tax
Central Tax
State/UT Tax
Cess
3
4
5
6
wise]
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate
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-commerce operator attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of tax Taxable Value
Amount of tax
1
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
(I)
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nt
Central
output
liability
tax
tax
State /
UT tax
CESS
2
3
4
5
6
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
(c)
Reclaim on rectification of mismatched invoices/Debit
Notes
Reduce
(e)
(d) Reclaim on rectification of mismatch credit note
Negative tax liability from previous tax periods
Reduce
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted
with tax on supplies made in current tax period
Reduce
(g)
Input Tax credit reversal/reclaim
Add/Reduce
22
22
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated
Central tax
State/UT Tax
CESS
tax
2
3
4
5
6
1
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit
Reversal/reclaim
8D. On account of mismatch/ rectification/other
reasons
9. Credit of TDS and TCS
Amount
1
Integrated tax
2
Central tax
State/ UT Tax
3
4
TDS
(b)
TCS
Interest liability (Interest as on ……………)
10.
On a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ther
5
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
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
1
(b) Central Tax
(c) State/UT Tax
(d) Cess
2
3
4
5
7
8
(a) Integrated tax
24
24
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status..
25
Instructions:-
1. Terms Used :-
a) GSTIN :-
Goods and Services Tax Identification Number
b) TDS :-
Tax Deducted at source
c) TCS :-
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
3. Ele
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bility 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.
26
Form GSTR – 3A
[See rule 68]
Reference No:
To
GSTIN
Name
Address
Notice to return defaulter u/s 46 for not filing return
Tax Period –
Type of Return –
Date:
Being a registered taxpayer, you are required to furnish return for the supplies made or received and to
discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not
filed the said return till date.
2. You are, therefore, requested to furnish the said return within 15 days failing which the tax lia
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
22
27
1.
GSTIN
2.
Legal name of the registered person
FORM GSTR-3B
[See rule 61(5)]
Auto Populated
Year
Month
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable value Integrated Tax Central Tax|
State/UT Tax
Cess
2
3
4
5
1
(a) Outward taxable supplies (other than zero rated, nil rated and
exempted)
(b) Outward taxable supplies (zero rated)
(c) Other outward supplies (Nil rated, exempted)
(d) Inward sup
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
State/UT Tax
Cess
4
5
28
Inter-State supplies
Intra-State supplies
2
3
Description
Tax
Paid through ITC
payable Integrated
Central
State/UT
Cess
TDS./TCS
Tax
Tax
Tax
Tax paid
Tax/Cess
paid in
cash
Interest
Late Fee
1
2
3
4
5
6
7
8
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
TDS
TCS
Details
Integrated Tax
2
Central Tax
3
State/UT Tax
4
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed there from.
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices
have not been issued in the same month – value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
3) Amendment in any details to be adjusted and not shown separatel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eir subsequent amendments]
Details of original
invoice
GSTIN No. Date GSTIN No. Date Value
Revised details of invoice Rate Taxable
Amount
value
Place of
supply
(Name
Integrated Central State/UT
Tax
Cess of State/
12345678910
Tax
11
Tax
UT)
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)]
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
30
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
1
Turnover
2
Central Tax
3
Composition tax amount
State/UT Tax
4
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
Quarter Rate
Original details
Revised details
Turnover
Central Tax
State/UT tax Turnover Central Tax
State/UT Tax
2
3
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Place of supply
Amo
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
State/UT Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
(I) Interest on account of
(a) Integrated tax
(b)
Central Tax
(c)
State/UT Tax
(d) Cess
(II) Late fee
(a)
Central tax
Amount payable
2
Amount Paid
3
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
1
(a)
Integrated tax
(b) Central Tax
(c)
State/UT Tax
Tax
Interest
Penalty
3
4
Fee
5
Other
Debit Entry Nos.
7
(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) Integrated
tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
Interest
2
3
Late fee
4
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status…….
32
Instructions:-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in GSTR-1;
Table 4C to capture supplies from unregistered supplier;
(iv) Table 4D to capture import of service;
(v)
(vi)
Tax recipient to have the option to accept invoices auto populated/ add invoices,
pertaining to reverse charge only when the time of supply arises in terms of section
12 or 13 of the Act; and
Place of Supply (PoS) only if the same is different from the location of the recipient.
5. Table 5 to capture amendment of information provided in earlier tax periods as well as
original amended information of debit or credit note received, rate-wise. Place of Supply
(POS) to be reported only if the same is different from the location of the recipient. While furnishing
information the original debit/credit note, the details of invoice shall be mentioned in the
first three columns, While furnishing revision of a debit note/credit note, the details of
original debit/credit note shall be mentioned in the first three columns of this Table,
6. Table 6 to capture details of outward s
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Plain text (Extract) only
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= = = = = = = =
gistered 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
document or details 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
Tax
Tax
Cess
Tax
1234567890 11 12 13 14
Rate Taxable
value
5. TDS Credit received
GSTIN of deductor Gross value
2
Amount of tax
Central Tax
State/UT Tax
3
4
34
34
1. GSTIN
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
Year
Month
2.
(a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
(c) Validity period of registration
Auto Populated
Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Amount
Rate
No.
Date
Value
1
2
3
4
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate of tax
Total Taxable
value
Amount
2
Integrated Tax
3
Central Tax
State/UT Tax
Cess
4
5
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 Rate Taxable
Amount
details of original
Value
Place of
supply
Debit/Credit Notes
GSTIN No. Date
GSTI No. Date
N
1
2
3
4
5
6
Value
7
Integrated Central
Tax
State Cess
Tax
UT Tax
8
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4
5
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and
submissions of return]
Description
Tax paid in
cash
Tax paid through ITC
Integrated tax
Interest
Late fee
Cess
1
2
3
4
5
6
(a) Integrated tax
(b) Central Tax
C State/UT Tax
(d) Cess
37
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory.
Designation/Status……
38
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
From one registered person to another regi
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
pplies, where invoice value is more than Rs. 2,50,000/-
(B to C Large) invoice level detail to be provided in Table 6; and
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. “B2C inter-State invoices where invoice value is more than 2.5 lakh” reported in the previous tax
period; and
iii.
Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies
where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and
negative ITC on account of amendment to import of goods in the current tax period.
On submission of GSTR-5, System shall compute the tax liability and IT
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Plain text (Extract) only
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= = = = = = = =
.
Amount payable
Description
Integrated
CESS
Debit
entry no.
Amount paid
tax
Integrated
tax
CESS
3
4
5
6
7
1
2
1.
Tax Liability
(based on Table
5 & 5A)
2.
Interest (based on
Table 6)
3.
Others (Please
Specify)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory.
41
14
Designation/Status
Form GSTR-6
[See rule 65]
Return for input service distributor
1.
2.
(a)
GSTIN
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of
supplier
Invoice details
Rate
Taxable
Amount of Tax
value
No
Date Value
Integrated tax
Central Tax State/UT
Tax
CESS
1
2
3
4
5
6
7
8
9
10
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
1
Integrated
Central Tax State / UT Tax
tax
2
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ut 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)
Input tax distribution by ISD
Central State Tax
GSTIN of
recipient
No.
ISD credit no.
Date
ISD invoice
No.
Date
Integrated
Tax
1
2
3
4
5
6
7
8
Tax
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus / minus)
Original input tax credit distribution
CESS
Re-distribution of input tax credit to the correct recipient
GSTIN ISD invoice detail
ISD credit
of
original No.
recipient
note
Date
No
Date
GSTIN
of new
recipient
ISD invoice
Input tax credit redistributed
No.
Date Integrated Central
State
CESS
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
9A. Distribution of the amount of eligible ITC
9B. Distribution of the amount of ineligible ITC
43
33
10. Late Fee
On account of
Central Ta
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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 recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.
45
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a)
Legal name of the registered person
if any
(b) Trade name,
3. Input tax credit received for distribution
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
value
Integrated tax
7
Central Tax
State/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n which
tax is deducted
GSTIN
of
deductee
Amount paid to
deductee on which
tax is deducted
Amount of tax deducted at source
Integrated
Central
Tax
Tax
State/UT
Tax
1
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
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(II) Late fee
Amount payable
Amount paid
2
3
47
(a)
Central tax
(b) State / UT tax
7. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
2
3
4
5
Debit Entry Nos.
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after
payment of tax and submissions of return]
Description
1
Tax paid in cash
2
Interest
3
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Late fee
4
Verificat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Integrated Tax
Central State/UT
Tax
Tax
2
50
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
3. Details of supplies made through e-commerce operator
Auto Populated
Auto Populated
(Amount in Rs. for all Tables)
GSTIN of
the
supplier
Details of supplies made which attract TCS
Gross value of
Value of Net amount liable Integrated Tax Central Tax
Amount of tax collected at source
State/UT Tax
supplies made
for TCS
1
2
supplies
returned
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month
GSTIN of GSTIN
supplier of
supplier
Gross value of
supplies made
Details of supplies made which attract
TCS
Value of
supply
returned
Amount of tax collected at source
Net
amount
liable for
Integrated
Tax
Central
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status..
52
52
Instructions:-
1. Terms Used :-
a. GSTIN :-
b. TCS :-
Goods and Services Tax Identification Number
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax
period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier.
53
Form GSTR-11
[See rule 82]
Statement of inward supplies by persons ha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed :-
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.
55
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
District –
(iii) Email Address
(iv) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3. Date of application
+
Enrolment sought as:
5.
Membership Number
5.1
PART B
Membership Type (drop down will
change based the institute selected)
5.2
Date of Enrolment / Membership
5.3
Membership Valid upto
Centre
State
(1) Chartered Accountant hol
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
will be mandatory)
9.1
Building No./ Flat No./Door No.
9.2
Floor No.
9.3
Name of the Premises / Building
9.4
Road/Street Lane
9.5
Locality/Area / Village
9.6
District
9.7
State
9.8
10.
PIN Code
Qualification Details
2
10.1
Qualifying Degree
10.2
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of
authentication. “Goods and Services Tax Network” has informed me that identity information would only
be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data
Repository only for the purpose of authentication.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
use as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within days to the undersigned from the date of receipt of this notice.
Appear before the undersigned on
(date)…
(Time)……..
If you fail to furnish a reply within the 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
5
Signature
Name
(Designation)
Reference No.
To
Name
Address
Enrollment Number
Form GST PCT-04
[See rule 83(4)]
Date-
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated – in response to the notice to show cause dated –
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your en
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Plain text (Extract) only
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= = = = = = = =
he Goods and Services Tax Practitioner on behalf of
(Legal name), GSTIN
GSTIN
only in respect of the activities specified by
(Legal name),
Date
8
Signature
Name
Enrolment No.
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/ Stock Statement
1. GSTIN
–
2. Legal name of the registered person –
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:-
Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
(a)
Sl. no.
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
under existing
law (Central
Excise and
Service Tax)
1
2
Tax period to which
the last return filed
under the existing law
pertains
3
Date of filing
of the return
specified in
Balance cenvat credit
carried forward in the said
last return
Column no. 3
4
5
Cenvat Credit admissible
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o electronic credit ledger as central tax
(a)
Sr.
Invoice
Invoice /
Document
document
Date
no
no.
Supplier's
registration no.
under existing
Recipients'
Details of capital
Total eligible Total cenvat
Total cenvat
Total
law
registration no.
under existing
goods on which credit
has been partially
law
availed
cenvat credit
under existing
law
credit availed
under existing
credit unavailed
law
Value
Duties and
taxes paid
under existing law
(admissible as
ITC of central tax)
(9-10)
ED/
SAD
CVD
5
7
8
10
11
(b)
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Sr.
Invoic Invoice Supplier's
no
e/
registration
Docu
docume no.
Recipients'
registration no.
under existing
ment
no.
nt
under
law
Details regarding capital
goods on which credit is
not availed
Value
Date
existing
Taxes paid
VAT
Total eligible Total VAT credit
VAT credit availed under
under existing existing law
law
law
1
2
3
4
5
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5):
Name of the Invoice
supplier
number
Invoice date Description Quantity
1
2
3
་ ་
UQC
Value
5
7
8
account
10
(c)
Amount of VAT 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)
Details of inputs in stock
Description Unit Qty
Value
VAT paid
1
2
3
4
Inputs
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
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
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 boo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tock as job worker on behalf of the principal under section 141
Sr. No. Challan
Type of goods
(inputs/ semi-finished/
finished)
HSN
Details of goods with job- worker
Description | Unit Quantity Value
1
2
3
4
5
6
7
8
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
Details of goods with Agent
No.
Description
Unit
Quantity Value
Input Tax to be taken
1
2
3
4
5
6
7
Details of goods held by the agent
GSTIN of Principal
Sr.
No.
1
2
Details of goods with Agent
Quantity Value
Description
Unit
3
4
5
6
Input Tax to be taken
7
11.
Details of credit availed in terms of Section 142 (11 (c))
Registration No of J&K General
Sr. no.
VAT
Sales Tax (for
Services)Registrat
ion No.
Invoice/doc Invoice/
ument no. document date
Tax Paid
VAT/Sales Tax on services paid
Taken as SGST Credit
1
2
3
4
5
7
Total
12.
Details of goods sent on approval
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =