Gujarat Goods and Services Tax (Second Amendment) Rules, 2017
10/2017-State Tax (Rate) Dated:- 30-6-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Notification No. 10/2017-State Tax (Rate)
Dated the 30th June, 2017.
No. (GHN-49)/GSTR-2017(3).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Gujarat Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
2. In the Gujarat Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
DETERMINATION OF VALUE OF SUPPLY
27. Value of supply of goods or services where the consideration is not w
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ew phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c) i
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a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e.,four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services
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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 Rupee, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupee provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate p
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relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
(c) in all other cases, twenty
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defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the r
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d or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupee, for determination of value.-
The rate of exchange for the determination
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a person in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
INPUT TAX CREDIT
36. Documentary requirements and conditions for claiming input tax credit.-(1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of s
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ce of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-s
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to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of thatsection, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii)the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said com
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e with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
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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 isincluded in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
(ii) added
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claiming credit in special circumstances.-(1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely:-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common
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e (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalga
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o furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.-(1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely:-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributab
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input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I
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for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2)The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay
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taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely:-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the
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ll be added to the aggregate value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such tur
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of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely:-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration-
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central ta
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er as specified in clause (b) of sub-rule (1) and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on
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, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier:-
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, alo
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ce of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a
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referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
48. Manner of
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erial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be trea
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cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.-A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/”respectively, and any combinat
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red;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.-(1)A revised tax invoice referred to in section 31 and c
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of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients loca
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ibuted;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
(3) Where the supplier of tax
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le 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.-(1)For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification
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ply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
ACCOUNTS AND RECORDS
56. Maintenance of accounts by registered persons.-(1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services
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dance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such good
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y premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts, showing quantitative details of raw materials or services used in the manuf
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maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details
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with a sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1)Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Fa
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red to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the-
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month fo
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s of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible inpu
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said deductee may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the-
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.-(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under
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he return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.-(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or an
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of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.-Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or a
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en received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.-(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
67. Form and manner o
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supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2
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T MIS-1 through the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.-(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rect
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ils of inward supplies shall be communicated to the registered person in FORM GST MIS-1electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability
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lable electronically to the person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the common portal on or bef
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ing the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.-The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable per
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available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and in
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ction 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.-Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.-(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has bee
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than the rank of a Group-B gazetted officer for a period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) that he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants
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d unless he passes the said examination within a period of one year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake s
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r credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax
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a copy of the authorisation given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.-(1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or
(d) any amount of interest that may accrue from time
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t of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Acton the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutil
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hall not file an appeal.
87. Electronic Cash Ledger.-(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment there from towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten thousand
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dicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identif
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the said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.-(1) A unique identification number shall be generated at the common portal for each debi
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lectronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7,as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him und
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ertificates, as the case may be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit o
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e details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required
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e granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in an
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here the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4)of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from suc
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The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.-(1)Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and paya
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in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-
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T-03.
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.-Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along witha payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every
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ons of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electr
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section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RF
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ary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or
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re stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financi
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T-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05along with a s
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of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09within a period of seven working days from the date of receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such d
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(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01in 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 accompa
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be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04.
Chapter – XII
ADVANCE RULING
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in secti
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ee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all relevant documents accompanying such appeal shall be signed, –
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
Chapter – XIII
APPEALS AND REVISION
108. Appeal to t
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knowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.
109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03,along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the rele
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of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 1
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oducing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity –
(a)
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-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
TRANSITIONAL PROVISIONS
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.-(1) Every registered person ent
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pplicant in support of the claims referred to in sub-clause (i);
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document
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t tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or more and forty per cent. for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not wholly exempt from tax under the Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005);
(ii)
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it a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.-Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
121. Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 11
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d by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:-(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay:
Pr
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ermine 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 reduction in
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pply 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 investigation and
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sted party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.-(1)Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof
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red to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
133. Order of the Authority.-(1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on 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, the Authority may order –
(a) reduction in price
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ordance 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;
(c) “interested party” includes-
a. suppliers of goods or services under the proceedings; and
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[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)]
7. Claim under section 18 (1) (a) or section 18 (1)(b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
Sr.
GSTIN/
Registrat
Invoice *
Description of
inputs held in
No.
ion under
No.
Date
CX/
VAT of
stock, inputs
contained in
semi-finished or
Unit
Quantit
y
Quanti
ty
Code
(UQC)
Value
(As adjusted by
debit note/credit
note)
Amount of ITC claimed (Rs.)
Central
Tax
State
Tax
UT Tax
Integrate
d Tax
Cess
supplier
finished goods
☠held in sack
1
2
3
4
7 (a) Inputs held in stock
5
6
7
8
9
10
11
12
13
7 (b) Inputs contained in semi-finished or finished goods held in stock
*In case it is not feasible to identify invoice, the principle of first-in-firstout may be followed.
8. Claim under section 1
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st Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
I
10. Verification
hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date dd/mm/yyyy
Form GST ITC -02
[See rule 41(1)]
–
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section
18
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN oftransferee
5.
Legal name of transferee
6.
Trade name, if any
7. Details of ITC to be transferred
Tax
1
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
Amount of matched ITC
Amount of matched ITC to be transferred
availab
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te of filing
4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be
paid under section 18(4).
Sr.
GSTIN/
No.
Registrat
*Invoice
/Bill of entry
Description of
inputs held in
ion under
stock, inputs
CX/
No. Date
VAT of
supplier
contained in semi-
finished or finished
goods held in stock
and capital goods
Unit
Quantity
Code
(UQC)
Qty
Value**
(As
Amount of ITC claimed (Rs.)
adjusted
by debit
note/cred
it note)
Central
Tax
State
Tax
UT Tax
Integrate
d Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
5 (a) Inputs held in stock (where invoice is available)
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
5 (c) Capital goods held in stock (where invoice available)
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (w
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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
1.
GSTIN –
2.
(a) Legal name –
(b) Trade name, if any –
3. Period:
Quarter-
Form GST ITC-04
[See rule-45(3)]
Details of goods/capital goods sent to job worker and received back
4. Details of inputs/capital goods sent for job-work
Year-
GSTIN
Challan no. Challan
/ State in case
date
Description of UQC
goods
Quantity
of unregistered
job-worker
Taxable Type of goods
value (Inputs/capital
goods)
Rate of tax (%)
Centra State/ Integr Cess
1 tax UT ated
tax
tax
1
2
3
4
5
6
7
8
9
10
11
12
Received back/sent
Original
out to another job challan No. challan date
worker/ supplied
from premises of
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN /
State of job
worker if
unregistered
Original
Challan details if sent to another
job worker
No. Date
job worker
GS
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d Liability â˜
Partnership
(xv) Others (Please specify)
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
4.
Name of the State
5.
Jurisdiction detail
Centre
6.
7.
(a)
Date of commencement of business
Particulars of Principal Place of Business
Address
Building No./Flat No.
Name of the
Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Floor No.
Road/Street
District
PIN Code
District
State
ப
â˜
â˜
וח
â˜
ப
Latitude
Longitude
(b)
Contact Information
Office Email Address
Office Telephone number
STD
Mobile Number
Office Fax Number
STD
(c)
Nature of premises
Own
Leased
Rented
Consent
Shared
(d)
Others (specify)
Office/Sale Office
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
Godown
Cold Storage
Retail Busin
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
reigner only)
11. Details of Authorised Signatory
Particulars
Director Identification Number (if
any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
ZIP code
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
PAN
Are you a citizen of
India?
Yes/No
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
12. Consent
I on behalf of the holder of Aadhaar number
4
State/UT Tax
5
Cess
6
being revised
10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
GS
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
tra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies(Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier
tax periods[Furnish revised information]
Month
Amendment relating to information
furnished in S. No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total Total Total
Amount
(Optional
if HSN is
Quantity value Taxable
Value
Integrated Central State/UT
Tax
Tax Tax
Cess
provided)
1
2
3
5
6
7
8
9
10
11
Sr.
No.
13. Documents issued during the tax period
Nature of document
Sr. No.
From
To
Total
number
Cancelled
Net issued
1
2
3
5
6
7
1
Invoices for outward supply
Invoices for inward supply from
2
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
9
Delivery Challan for job work
10
11
12
Delivery Challan for supply on
approval
| Delivery Challan in case of liquid
gas
Delivery Challan in cases other than
by way of
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
inancial year shall be reported in the
preliminary information in Table 3. This information would be required to be
submitted by the taxpayers only in the first year. Quarterly turnover
information shall not be captured in subsequent returns. Aggregate turnover
shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all
supplies as under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level
details, rate-wise, should be uploaded in Table 4, including supplies
attracting reverse charge and those effected through e-commerce operator.
Outwards supply information in these categories are to be furnished
separately in the Table.
(ii) For all inter-State B to C supplies, where invoice value is more than Rs.
2,50,000/- (B to C Large) invoice level details, rate-wise, should be
uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice
value is up to Rs
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
. However,
if the shipping bill details are not available, Table 6 will still accept the
information. The same can be updated through submission of information in
relation to amendment Table 9 in the tax period in which the details are
available but before claiming any refund / rebate related to the said invoice.
The detail of Shipping Bill shall be furnished in 13 digits capturing port code
(six digits) followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is
required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on
cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports
in GSTR-2. The liability for payment of IGST in respect of supply of services
would, be created from this Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of
Undertaking (LUT)) needs to be
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
inter-State supplies including supplies made
through e-commerce operator attracting collection of tax at source and
Table 7B (2) to capture supplies made through e-commerce operator
attracting collection of tax at source out of gross supplies reported in
Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large
supplies reported in Table 5 and Supplies involving exports/ SEZ unit or
SEZ developer/ deemed exports reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit / credit note issued and
amendment to it reported in earlier tax periods; While furnishing
information the original debit note/credit note, the details of invoice shall
be mentioned in the first three columns, While furnishing revision of a
debit note/credit note, the details of original debit note/credit note shall
be mentioned in th
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ted 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.
Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b) Trade name,
if any
Year
Month
3. Taxable outward supplies made to registered persons including supplies attracting
reverse charge other than the supplies covered in Table No. 4
GSTIN/
UIN
Invoice details Rate Taxable
Amount
value
No. Date Value
Integrated Central
State / Cess
Tax
Tax
UT
Place of
Supply
(Name of
State/UT)
Tax
1
2
3
4
5
6
7
8
9
10
11
3A. Supplies other than those attracting rev
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
of supply.
Place:
Date:
Signatures
Name of Authorised Signatory
Designation/Status
1. GSTIN
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
Year
Month
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTI Invoice Rat Taxabl
Amount of Tax
N
details
e
e
Place of Whether Amount of ITC available
supply input or
of
value
(Name
input
Integrat Centr Stat Ces
suppli N Dat Valu
Integrat Centr Stat CES
of
service/ed Tax
al
S
er
0
e e
ed tax
al
e/
State/U
Capital
Tax UT
Tax
UT
T)
goods
Tax
Tax
(incl plant
and
machiner
y)/
|Ineligible
for ITC
1
2 3 4
5
6
7
9
10
11
12
13
14
15 16
ee
value
Integrat Centr Stat CES
4.
Inward supplies on which tax is to be paid on reverse charge
GSTI Invoice
N details
of
suppli N Dat Valu
Rat Taxabl
Amount of Tax
Place of Whether Amount of ITC available
supply in
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
f Revised details of Rat Taxabl
Amount
original
invoice
e
e
Place Whethe Amount of ITC available
of r input
invoice/Bill
value
of entry No
y
GSTI No Dat GSTI No Dat|Valu
Ne
N
e
e
CD
Integrat Centr State/UCes
ed Tax al Tax T Tax S
suppl or input
service/ Integrat Centr State/U s
Capital ed al Tax T Tax
goods/ Tax
Ces
1 23
4 5 6
7 8
9
10
11
12 1 14
15
16
17 18
19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in
Table 5 of earlier returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST
supplies received
Description
Value of supplies received from
Composi
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
A (2). Inter-State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished
in S. No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to
or reduced from
output liability
2
Amount of ITC
Integrated
Central State/UT CESS
Tax
Tax
Tax
3
4
5
6
1
A. Information for the
current tax period
(a) Amount in terms of rule
37(2)
To be added
(b) Amount in terms of rule
To be added
39(1)(j)(ii)
(c) Amount in terms of rule 42
(1) (m)
To be added
(d) Amount in terms of rule
To be added
43(1) (h)
(e) Amount in terms of rule 42
(2)(a)
To be added
To be reduced
(f) Amount in terms of rule
42(2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
. No. HSN Description UQC Total Total
(Optional
if HSN is
Total
Quantity value Taxable.
Amount
Value Integrated Central State/UT Cess
Tax
Tax
Tax
furnished)
1
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:
/Status…
Name of Authorised Signatory
Designation
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 State)
From one registered person to another registered person
From registered person to unregistered person
2. Table 3 & 4 to capture information of:
(i)
(ii)
(iii)
Invoice-level inward supply information, rate-wise, pertaining to the tax period
reported by supplier in GSTR-1 to be made available in GSTR-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o 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 tax payer in
Table 5.
4. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on
which IGST is computed (IGST is levied on value plus specified customs
duties). In case
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ice 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.
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 person
(b) Trade name, if any
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN Invoice details
of supplier
Rate Taxable
value
Amount of tax
Place of
supply
(Name of
☠No. Date Value Integrated Central
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
d TCS Credit (including amendments thereof) received
GSTIN of
Deductor/
Amount
received
GSTIN of e-
/ Gross
Sales
Return
Net Value
Amount
Integrated Central
Tax
Tax
State Tax /UT
Tax
Commerce
Value
Operator
1
2
3
5
7
7A.
TDS
7B.
TCS
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.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
Zero rated supply without payment of
(iii)
(iv)
(v)
(vi)
Tax
Deemed exports
Exempted
Nil Rated
(vii) Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
1
Taxable Value
2
Amount of Tax
Integrated Tax
3
CESS
4
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Ze
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
(II)
A
Intra-state supplies
Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance
adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of
tax
Taxable
Value
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
(I) Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of
tax
Differential
Taxable
Amount of tax
1
Value
2
Integrated Tax
Central Tax
State/UT Tax
CESS
3
4
5
6
(I)
Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit
ITC on inward taxable supplies, including imports an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Reduce
periods
Tax paid on advance in earlier tax periods
(f) and adjusted with tax on supplies made in
Reduce
current tax period
(g)
Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated
Central
tax
tax
State/UT
Tax
CESS
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
Integrated
tax
Central tax
State/ UT Tax
2
3
4
(a)
TDS
(b)
TCS
10.
Interest liability (Interest as on ……………)
On account of
On
account
Output ITC
liability claimed on
interest on
on mismatched of other claims or rectification
mismatch invoice ITC excess
reversal reduction
Undue
excess
Credit of
Interest Delay in Total
liability payment interest
carry
of tax
liability
of
forward
mismatch
[refer sec
50(3)]
1
2
3
4
5
6
7
8
9
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e/UT Tax
Cess
2
3
4
5
6
7
8
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
/Status..
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation
Instructions:-
1. Terms Used :-
a) GSTIN :-
Goods and Services Tax Identification Number
b) TDS :-
Tax Deducted at source
c) TCS :-
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have
been filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledger of
taxpayer will be updated on generation of GSTR-3 by taxpayer.
4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit
available in electronic credit ledger and cash ledge
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d from cash ledger through Table 14 will result in a debit entry in
electronic cash ledger on filing of valid GSTR 3.
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 liability will be assessed u/s 62 of the Act, based on the relevant material available
with this office. Please note that in addition to tax so assessed, you will also be liable to
pay interest and penalty as per provisions of the Act.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdraw
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ons 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
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered person
Auto Populated
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable
value
Integrated Tax Central Tax State/UT Tax Cess
1
2
3
4
5
6
(a) Outward taxable supplies (other than zero rated, nil rated and
exempted)
(b) Outward taxable supplies (zero rated)
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,
composition taxable persons and UIN holders
1
Supplies made to Unregistered
Persons
Supplies made to Composition
Taxable Persons
Supplies made to UIN holders
4. Eligible ITC
Details
1
Place of Supply
(State/UT)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from.
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances
received for which invoices have not been issued in the same month – value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
3) Amendment in any details to be adjusted and not shown separately.
Form GSTR-4
[See rule 62]
Quarterly return for registered person opting for composition levy
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Auto Populated
Auto Populated
3.
(a)
Aggregate Turnover in the preceding Financial
Year
(b) Aggregate Turnover – April to June, 2017
Year
Quarter
4.Inward supplies including supplies on which tax is to be paid
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tes [original)]
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
1
Turnover
Composition tax amount
2
Central Tax
3
State/UT Tax
4
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in
Table No. 6
Quarter Rate
Original details
Revised details
Turnover Central Tax
State/UT Turnover
tax
Central
Tax
State/UT
Tax
1
2
3
4
5
6
7
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Paid
2
Place of supply
(Name of State
/UT)
3
Amount
Integrated
Tax
4
Central
Tax
State/UT Tax
Cess
5
6
7
1
(I)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to
output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earli
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment
[tobe populated after payment of tax and submissions of return]
Description
Tax paid in cash
Interest
Late fee
1
2
3
4
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
Instructions:-
1. Terms used:
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th 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 infor
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
recipient.
5. Table 5 to capture amendment of information provided in earlier tax
periods as well as original/ amended information of debit or credit note
received, rate-wise. Place of Supply (POS) to be reported only if the same is
different from the location of the recipient. While furnishing information the
original debit/credit note, the details of invoice shall be mentioned in the
first three columns, While furnishing revision of a debit note/credit note,
the details of original debit/credit note shall be mentioned in the first
three columns of this Table,
6. Table 6 to capture details of outward supplies including advance and net of
goods returned during the current tax period.
7. Table 7 to capture details of amendment of incorrect details reported in
Table 6 of previous returns.
8. Information of advance paid pertaining to reverse charge supplies and the
tax paid on it including adjustments against invoices issued to be reported
in Table 8.
9. TDS credit would be auto-populate
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
T)
Credit Note
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UT Cess
Tax
Tax
Tax
123456789 10 11 12 13 14
5. TDS Credit received.
GSTIN of deductor
Gross value
Amount of tax
1
2
Central Tax
3
State/UT Tax
4
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
1. GSTIN
2. (a)
Legal name of the registered person
Auto Populated
Auto Populated
(b)
Trade name, if any
(c) Validity period of registration
Auto Populated
Year
Month
3. Inputs/Capital goods received from Overseas (Import of goods).
(Amount in Rs.
for all Tables)
Amount of ITC
available
Details of bill of entry
Rate
Taxable
value
Amount
No.
1
Date
2
Value
Integrated Tax
Cess
Integrated Tax
Cess
3
4
5
6
7
8
9
4. Amendment in the details furnished in any earlier return.
Original
Revised details
details
Differential
ITC (+/_)
Bill of
entry
Bill of entry
Rate Taxable Amount
value
Amount of ITC
available
No Date No Date Value
Tax
Integrated Cess Integrated Cess Integrated Cess
Tax
tax
1
2
3
4
5
6
7
8
9
10
11
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
credit notes and amendments
thereof].
Details of original
document
Revised details of
document or
details of original
Debit/Credit Notes
Rate Taxable
Value
Amount
Place of
supply
GSTIN No. Date GSTI No. Date Value
Integrated Central State / Cess
N
Tax
Tax UT Tax
2 3
4
5
6
7
8
9
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7.
Rate of tax
Total
taxable
value
Amount
Integrated Tax
Central
Tax
State/UT
Cess
Tax
2
3
4
5
6
Tax period for which the details are being
revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
10. Total tax liability.
Rate of Tax
Taxable
value
Integrated
Tax
Central
Tax
Amount of tax
State/UT
Tax
CESS
1
2
3
4
5
6
10A. On
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ated tax
Interest
Late fee
Cess
3
4
5
6
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……..
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:
g. B to C:
From one registered person to another registered person
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20th of the month succeeding the
relevant tax period or within 7 days from the last date of the registration whichever is
earlier.
4. Table 3 consists of details of import of g
= = = = = = = =
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= = = = = = = =
he previous tax period;
ii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhsâž 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-
where invoice value is more than Rs 250000/-.
State supplies
10. Table 10 consists of tax liability on account of outward supplies declared in the
current tax period and negative ITC on account of amendment to import of goods in
the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be
posted to the respective ledgers.
Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a
person located outside India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a) Legal name of the registered person –
(b) Trade name, if any –
3.
Name of the Authorised representative in India filing the
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
herefrom.
Place.
Date.
Signature
Name of Authorised Signatory
Designation/Status
Form GSTR-6
[See rule 65]
Return for input service distributor
1. GSTIN
2.
(a)
Legal name of the registered person.
(b) Trade name,
if any.
3. Input tax credit received for distribution
GSTIN Invoice details Rate Taxable
of
supplier
No Date Value
Amount of Tax
Year
Month
value
Integrated
tax
Central
Tax
State / UT
CESS
Tax
1 2 3 4 5 6 7 8 9 10
(Amount in Rs. for all Tables)
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3).
Description
1
Integrated Central
State / UT
CESS
tax
2
Tax
3
Tax
4
5
(a) Total ITC available for
distribution
(b) Amount of eligible ITC
(c) Amount of ineligible
ITC
5. Distribution of input tax credit reported in Table 4.
GSTIN of recipient/State, if
recipient is unregistered
1
ISD invoice
Distribution of ITC by ISD
No.
Date
Integrated
Tax
Central
Tax
State / UT
Tax
CESS
2
3
4
5
6
7
5A. Distribution of the amount of eligible ITC
5B. Distributi
= = = = = = = =
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= = = = = = = =
n of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit
distribution
GSTIN ISD invoice
Re-distribution of input tax credit to the correct recipient
ISD credit
of
detail
original No. Date
note
GSTIN
of new
No
Date
recipient
1
2
3
4
5
ISD
invoice
Input tax credit redistributed
recipient No. Date Integrated Central State CESS
Tax
Tax
Tax
6
7 8
9
10
11
12
9A. Distribution of the amount of eligible ITC
9B. Distribution of the amount of ineligible
ITC
10. Late Fee
On account of
1
2
Central Tax State/UT tax
3
Debit Entry No.
4
Late fee
11. Refund claimed from electronic cash ledger.
Description
1
Fee
Other
Debit Entry Nos.
2
3
4
(a) Central Tax
(b) State/UT Tax
Bank Account Details (Drop Down)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed th
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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.
1. GSTIN
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
2.
(a)
Legal name of the registered person
if any
(b) Trade name,
3. Input tax credit received for distribution.
GSTIN Invoice details Rate Taxable
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
of
value
supplier
No Date Value
Integrated
tax
Central Tax
State / UT
Tax
Cess
1
2
3
4
5
6
7
8
9
10
4. Debit/Credit notes (including amendments thereof) received during current tax
period.
Details of original
Revised details of document or details of Debit/Credit Note
document
GSTIN of No. Date GSTIN No. Date Value Rate Taxable
Amount of tax
supplier
of
supplier
value Integrated Central
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
le
Amount paid
2
3
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a) Central tax
(b) State / UT tax
7. Refund claimed from electronic cash ledger.
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry
Nos.
1
2
3
4
5
6
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated
after payment of tax and submissions of return].
Description
Tax paid in cash
2
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Interest
Late fee
3
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….
Instructions –
1. Terms used:
a) GSTIN: Goods and Services Tax Identification Number
b) TDS: Tax D
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ls of supplies made which attract TCS
Amount of tax collected at source
Gross value
of supplies
made
Value of
supplies
Net amount
liable for TCS
Integrated Central Tax State/UT Tax
Tax
returned
1
2
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4.Amendments to details of supplies in respect of any earlier statement.
Original details
Revised details
Month
GSTIN GSTIN
of
of
supplier supplier Gross value
of supplies
Details of supplies made which
attract TCS
Value of
Amount of tax collected at
source
supply
made
returned
Net
amount
liable for
Tax
Integrated Central
Tax
State/UT
Tax
TCS
1
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest.
On account of
1
Amount
in
default
2
Amount of interest
Integrated
Tax
Central
Tax
3
4
State/UT
Tax
5
Late payment of TCS amount
6. Tax payable and paid.
Description
1
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
Tax payable
Amount pai
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
an file GSTR- 8 only when full TCS liability has been
discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS
liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer
on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of
supplier.
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1
UIN
2.
Name of the person having
UIN
Auto
populated
3. Details of inward supplies received.
Year
Month
(Amount in Rs. for all Tables)
Amount of tax
GSTIN
of
Invoice/Debit
Note/Credit Note
Rate Taxable
value
supplier
details
No Date Value
Integrated
Central
State/
CESS
tax
Tax
UT Tax
1
2
3
4
5
7
8
9
10
3A. Invoices received
3B. Debit/Credit Note
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
bile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3.
Date of application
4
Enrolmentsoughtas:
PART B
Centre
State
☠(
Membership Number
Membership Type (drop down will change
based the institute selected)
Date of Enrolment / Membership
Membership Valid upto
Advocates registered with Bar (Name of Bar
Council)
Registration Number as given by Bar
5.
5.1
5.2
5.3
6
6.1
6.2
Date of Registration
6.3
Valid up to
7
7.1
7.2
8.
8.1
8.2
Father's Name
8.3
Date of Birth
8.4
Photo
8.5
Gender
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Commerce
(6) Graduate or Postgraduate degree in Banking
(7) Graduate or Postgraduate degree in Business Administration
(8) Graduate or Postgraduate degree in Business Management
(9) Degree examination of any recognized Foreign University
(1
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
nd will be shared with Central Identities Data Repository only for the
authentication.
Verification
purpose of
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description:
Date of Filing:
Time of filing:
Center Jurisdiction:
State Jurisdiction:
Filed by:
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
–
Note The status of the application can be viewed through “Track Application Status” at dash board on the
GST Portal.
Form GST PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
Enrolment Number
1.
2.
PAN
3.
Name of the Goods and Services Tax
Practitioner
4.
Address and Contact Information
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
EnrollmentNumber
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 enrolment is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your enrolment is >.
Signature
Name
(Designation)
Form GST PCT-05
[See rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
To
The Authorised Officer,
Central Tax/State Tax.
Sir/Madam
PART-A
I/We >:
Sr.
No.
List of Activities
1.
2.
To furnish details of outward and inward supplies
To furnish monthly, quarterly, annual or final return
3.
To make deposit for credit into the electronic cash ledger
4.
To file an application for claim of refund
5.
To
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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
1 by 20th September but mismatch was rectified in the return for the month of September filed by 20th October
2 August
A.3
Nil
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
Month
2 Month
B.1
Refund
Refund
B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October.
Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by
20th August but mismatch was not rectified in the return for
= = = = = = = =
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= = = = = = = =
ober and
1 All become payable in the return for month of October to be filed 20th November Two Months
2 August
Two Months
C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return
for October to be filed by 20th November
1
September
One Month
One Month
2 September
C.3
Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will
become payable in the return of October return to be filed by 20th November
1
September
One Month-high
One Month-high
2 September
D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
D.1
Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable in the
September ovember to be filed by 20th December in case mismatch not rectified in the return for Nil/Two M
= = = = = = = =
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= = = = = = = =
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
GSTIN/Temporary Id-
Name (Legal) –
Trade name, if any –
Period From – To
(dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Sr No.
Date
Reference
Tax
Ledger
Descripti Type of
(dd/
No.
mm/
Period,
if
used for
on
Transaction
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Balance (Payable)
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
en though the overall balance may still be positive subject
to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act or the
rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment
through credit or cash ledger. Debit and credit entry will be created simultaneously.
Form GST PMT -02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
GSTIN-
Name (Legal) –
Trade name, if any –
Period From
To
(dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Sr
Date
Refere
Tax
Description
Transaction
Credit/Debit
Balance available
No.
(dd/m nce
Period,
(Source of
Type
m/
No.
if any
cred
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= = = = = = = =
er to the extent of rejection.
Form GST PMT -03
[See rules86(4) & 87(11))]
Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
Reference No.
1. GSTIN –
2. Name (Legal) —
3. Trade name, if any
4. Address –
5. Period/Tax Period to which the credit relates, if any –
–
6. Ledger from which debit entry was made for claiming refund –
7. Debit entry no. and date –
8. Application reference no. and date –
9. No. and date of order vide which refund was rejected
10. Amount of credit –
Date –
From
To
cash/credit ledger
Sr. No.
Act (Central
Tax/State Tax/
UT
TaxIntegrated
Tax/CESS)
Tax
Interest
Amount of credit (Rs.)
Penalty
Fee
Other
Total
2
3
4
5
6
7
8
Signature
Name
Designation of the officer.
Note –
'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
= = = = = = = =
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vices 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 – To
(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)
Penalty Fee Others
Sr.
Date
Tim
Report Refere
No.
of
e of
ing
nce
Tax
Descri
Period, ption
Type of
deposit
depo date
No.
if
/Debit
sit
(by
(dd/m
bank)
applicab
le
Transaction
[Debit (DR) /
Credit (CR)]
Amount debited credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Tax
Interest
Penalty Fee Others Total Tax
Interest
m/
yyyy)
Total
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Note-
1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS
credit.
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be l
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
or deposit of goods and services tax
CPIN
>
of information>>
Challan Expiry Date
GSTIN
>
Email address
>
Name
(Legal)
Address >
>
Mobile No.
>
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)
UT (Name)
State Tax
(-)
UT Tax
Total Challan Amount)
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
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 (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
☠Cash
Details of Instrument
Cheque
Demand Draft
ONEFT/RTGS
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
Name of beneficiary bank
Beneficiary Bank's Indian Financial System Code (IFSC)
Amount
GST
Reserve Bank f India
IFSC of RBI
Note: Charges to be separately paid by t
= = = = = = = =
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= = = = = = = =
tion (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.
Signature
Place
Date
Name of Authorized Signatory
Designation/Status..
Note –
1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
4. 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-RFD-01
[See rule 89(1)]
A
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proviso to section
54(3)).
f. On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed
Exports.
i. Select the type of supplier/ recipient:
1. Supplier to SEZ Unit
2.
Supplier to SEZ Developer
3. Recipient of Deemed Exports
g. Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued.
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa.
i.
Excess payment of tax, if any.
j. Any other (specify).
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
b. Name of the Bank
C.
Bank Account Type
d. Name of account holder
e.
Address of Bank Branch
f.
IFSC
:
g. MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes â˜
DECLARATION (u/s 54(3)(ii))
I hereby declare that the goods exported are not subject to any export duty. I
also declare that I have not availed any drawback on goods or
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erson.
(This Declaration is not required to be furnished by applicants, who are claiming
refund under rule 96 of the CGST Rules)
10. Verification
I/We hereby solemnly affirm and declare that the information
given herein above is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place:
Date:
Signature of Authorised Signatory.
(Name)
Designation/ Status
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Statement 1:
(Note: All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the
same was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,
For Inward Supplies:
As per GSTR-2 (Table 4):
GSTIN/
Name of
unregistered
supplier
Tax Period:
Invoice details
Goods/
No Date Value S
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hether supply made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Place
Date
Signature of Authorised Signatory.
(Name)
Designation/ Status
Statement 2:
Statement in case of Application under rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Invoice
Tax Period:
Shipping bill/ Bill
of export
Tax payment option
Inte
Goods/
With
Taxable
Port
No. Date Value
Services
HSN
UQC QTY
No. Date
value
Code
(G/S)
Integrated
Tax
Without
Integrated
Rate
Tax
(%)
1
2
3
4
5
15A 15B
6
7
8
9
10
11
12
–
(* Shipping Bill and EGM are mandatory; – in case of goods;
BRC/FIRC details are mandatory- in case of Services)
Place.
Signatory.
Date.
Signature of Authorised
(Name)
Designation/ Status.
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r supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without
Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
GSTR 5- Table 6
Col.
1
No.
Tax Period: ..
Invoice details
Integrated
Tax
State Tax/
Central Tax
Cess
UT Tax
Co
Goods/
16
Date Value Services HSN UQC QTY
(G/S)
Taxable Rate
Value (%)
Rate
Rate
Rate
Amt.
Amt.
Amt.
Amt.
(%)
(%)
(NA)
16
1
2
3 4 5 6 21A 21B 7 8 9 10 11 12 13 14 15 1
Col. 1: GSTIN /UIN/ Name
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tered
State (in
Tax
Tax
Tax/ UT
Tax
CESS
case of
unregistered
Col. Col.
17 18
supplier
Goods/
supplier)
No Date
Value Services HSN
(G/S)
Taxable
value
Rate
Rate
Rate
Rate
UQCQTY
Amt.
Amt.
Amt.
Amt.
2
3
4
5
6
7
24A 24B
8
(%) (%) (%) (NA)
9 10 11 12 13 14 15 16
17 18
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
(*In case of Goods: ARE and Date of Receipt are mandatory)
Place.
Signatory.
Date.
Signature of Authorised
(Name)
Designation/ Status
Statement 6:
Statement in case of Application filed under rule 89(2)(j)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
Order No:
Order Date:
GSTIN
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ant records and Returns particulars
maintained/furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or
clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
FORM-GST-RFD-02
[See rules 90(2) & 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
:
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track
Application Status” on the GS
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ORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
To PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No.
Order Date……
Refund Amount (as per Order):
Date:
Place:
To
Net Refund amount sanctioned
Interest on delayed Refund
Total
Date:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
i.
Details of the Bank
Bank Account no as per application
Name of the Bank
ii.
Name and Address of the Bank/branch
iii.
IFSC
iv.
MICR
V.
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
FORM-GST-RFD-06
Order No.:
[See rule 92(1),92(3),92(4),92(5) & 96(7)]
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Refund Sanction/Rejection Order
Dated
Date:
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/
interest on refund*. Upon examination of your application, the amount of refund sanctioned to you,
after adjustment of dues (where applic
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the Table above and the remaining amount of -rupees is to be paid to the bank
account specified by him in his application# . .
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
of Section (…) of the Act. .
to Consumer Welfare Fund under sub-section (…)
&3. I hereby reject an amount of INR
section (…) of Section (…) of the Act.
& Strike-out whichever is not applicable
to M/s
having GSTIN
under sub-
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
Reference No.
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
To
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
…….
Sir/Madam,
Order for Complete adjustment of sanctioned Refund
Part- A
Date:
Dated
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 Ref
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d Central
Tax
State Tax
UT Tax
Cess
Tax
Amount of Refund Sanctioned
Amount of Refund Withheld
11.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the
above mention reason. This order is issued as per provisions under sub-section (…) of Section (…)
of the Act.
Date:
Place:
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
Place.
Date.
FORM-GST-RFD-09
[See rule 92(3)]
Reply to show cause notice
1.
Reference No. of
Notice
Date of
issue
2.
GSTINUIN
3.
Name of business
(Legal)
4.
Trade name, if any
5.
Reply to the notice
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
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m.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries/ any other person/
class of persons specified/notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation Status:
1.GSTIN
2. Name
3. Address
Form GST ASMT – 01
[See rule 98(1)]
Application for Provisional Assessment under section60
4. Details of Commodity / Service for which tax rate / valuation is to be determined.
Sr. No. HSN
Name of
commodity
/service
Tax rate
Valuation Average
monthly
Central
State/ Integrated Cess
tax
tax
turnover of
the
UT
tax
commodity
/ service
1
2
3
4
5
6
7
8
9
5. Reason for seeking provisional assessment.
6. Documents filed.
7. Verification-
I
hereby solemnly affirm and declare that the information given hereinabove is
true and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Signature of Authorised
Signatory
Name
Designat
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of notice vide which additional
Notice No.
Notice date
information sought
4. Reply
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory.
Name
Designation / Status
Date
Reference No.:
To
GSTIN –
Name –
Form GST ASMT – 04
[See rule 98(3)]
–
Address –
Application Reference No. (ARN) ..
Dated…
Date
Order of Provisional Assessment
This has reference to your application mentioned above and reply dated-, furnishing
information/documents in support of your request for provisional assessment.Upon
examination of your application and the reply, the provisional assessment is allowed as
under:
>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.-
(in words) in the form of
(mode) and bond in the prescribed format by
(date).
Please note that if the bond and secu
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nst the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us
to cover the provisional assessment in case we fail to furnish the required
documents/ information to facilitate finalization of provisional assessment.
Signature of Authorised Signatory.
Name.
Designation / Status
Date
I/We…………. .of.
Bond for provisional assessment
[Rule 98(3) & 98(4)]
,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of India
(hereinafter called “the President”/ the Governor of .(State) (hereinafter called the “Governor”) in the sum
of………………….rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly
and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal
representatives/successors and assigns by these presents; Dated this
day of
;
(name of
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory taxon
g
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demand thereof being made in writing by the said Officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount
of bankguarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Central Government/State Government for the
performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
Occupation
(2) Name and Address
Occupation
Date.
Place.
Witnesses
(1) Name and Address
Occupation
(2) Name and Address
Occupation
Accepted by me this..
.day of
(month).
(year)
.of.
(Designation)
for and on behalf of the President of
Ind
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7
[See rule 98(5)]
Final Assessment Order
Preamble >
dated
Date
In continuation of the provisional assessment order referred to above and on
the basis of information available / documents furnished, the final assessment order is issued
as under:
Brief facts –
Submissions by the applicant –
Discussion and finding –
Conclusion and order –
The security furnished for the purpose can be withdrawn after compliance
with the order by filing an application.
Signature
Name.
Designation.
Form GST ASMT -08
[See rule 98(6)]
Application for Withdrawal of Security
1. GSTIN
2. Name
3. Details vide which security furnished
4. Details of the security to be withdrawn
ARN
Date
Sr. No. Mode
Reference no. /
Debit entry no. (for
Date
Amount
Name of Bank
cash payment)
1
2
3
4
5
6
5. Verification-
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
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n noticed:
>
F.Y.-
Return
Date –
Assessment order under section 62
The notice referred to above was issued to you under section 46 of the Act for failure
to furnish the return for the said tax period. From the records available with the department,
it has been noticed that you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount
assessed and payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr.
Tax Period Act
Tax
Interest
Penalty Others
Total
No.
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment
shall also be worked out and paid along with the dues stated in the order.
You are also informed that if you furnish the return within a period of 30 days from
t
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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
(date) at
(time)
Signature.
Name.
Designation.
Reference No.:
Temporary ID
Το
Name
Address
Form GST ASMT – 15
[See rule 100(2)]
Tax Period –
F.Y.-
SCN reference no. –
Date –
Assessment order under section 63
Preamble >
Date:
The notice referred to above was issued to you to explain the reasons for continuing
to conduct business as an un-registered person, despite being liable to be registered under the
Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you
should not pay tax for the period …. as your registration has been cancelled under
sub-section (2) of section 29 with effect from-
Whereas, no reply was filed by you or your reply was duly considered during
proceedings held on
date(s).
On the basis of inform
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godown
(address) or in a vehicle stationed at
(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
proceedings shall be initiated against you to recover the outstanding dues.
Signature
Name
1. GSTIN /ID
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
2. Name
3. Details
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le 101(2)]
Date:
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s) to ….. in accordance with the provisions of section 65. I
propose to conduct the said audit at my office/at your place of business on
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely
completionof the audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at
..(place) before the undersigned and to
produce your books of account and records for the aforesaid financial year(s) as required for
audit.
In case of failure to comply with this notice, it would be presumed that you are not in
possession of such books of account and proceedings as deemed fit may be initiated as per
t
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unicationto 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.
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 04
[See rule 102(2)]
Date:
Information of Findings upon Special Audit
Your books of account and records for the F.Y.
has been examined by
(chartered accountant/cost accountant) and this Audit Report is prepared on the basis of
information available / documents furnished by you and the findings/discrepancies are as
under:
Short payment
Integrated tax
Central tax
State/UT tax
Cess
of
Tax
Interest
Any other
amount
[Upload pdf file containing
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P
Works Contract
B. Description (in brief)
Wholesale Business
Retail
Bonded Warehouse
Leasing Business
SEZ
Business
Service
Provision
Service
Recipient
Input
Service
Distributor
(ISD)
(Provision for file attachment also)
13.
Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or services or
both.
(ii) applicability of a notification issued
under the provisions of the Act.
(iii) determination of time and value of
supply of goods or services or both.
(iv) admissibility of input tax credit of tax
paid or deemed to have been paid.
(v) determination of the liability to pay tax
14.
15.
16.
17.
18.
on any goods or services or both.
(vi) whether applicant is required to be
registered under the Act.
(vii) whether any particular thing done by
the applicant with respect to any goods
and/or services or both amounts to or results
in a supply of goods and/or services or both,
within the meaning of that term.
Question(s) on which advance ruling i
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erify it.
Place
Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
Form GST ARA -02
[See Rule 106(1)]
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 / User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
10
Jurisdictional officer / concerned officer
Designation of jurisdictional officer / concerned officer
11
12
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
13
Whether the appellant wishes to be heard in person?
Yes/No
14.
The facts of the case (in brief)
15.
Ground of Appeal
16.
Payment details
Challan Identification
Number (CIN) –
Date –
Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Ap
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3
GSTIN, if any / User id of the person who had sought
advance ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned
officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes
to be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a.
set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is state
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seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts:-
12. Grounds of appeal:-
13. Prayer:-
14. Amount of demand created, admitted and disputed
Particulars
Particulars
of
demand/
refund
a) Tax/Cess
Amount
of
b) Interest
demand
created
c) Penalty
(A)
d) Fees
Central State/ Integrated Cess
Total amount
tax
UT
tax
tax
a) Tax/Cess
Amount b) Interest
of
admitted
V
(B)
d) Fees
e) Other
a) Tax/Cess
(C)
d) Fees
total
Other
charges
b) Pre-deposit
(10% of
Tax/Cess
disputed tax)
total
total
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the
disputed tax and cess)
Sr.
Description
No.
Tax
payable
Paid through
Debit
Amount of tax paid
Cash/Credit
entry no.
Central
State/UT
Integrated
CESS
Ledger
tax
tax
tax
1
2
3
4
5
6
7
8
9
Integrated
Cash Ledger
1.
tax
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
State/UT
Cash Ledger
3.
tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
(c) Interest, penalty, late fe
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e:
Date:
Signature>
Court:Bench:
Name:
Designation:
On behalf of Appellate Authority/Appellate
Tribunal/Commissioner / Additional or Joint Commissioner
Date:
Form GST APL – 03
[See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1.
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
GSTIN/Temporary ID/UIN-
Date-
Designation and address of the officer passing the order appealed against-
2.
3.
Order no.
4.
5.
6.
Details of the case under dispute-
Date of communication of the order appealed against-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute-
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
Central tax State/ UT Integrated
Cess
tax
tax
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount of demand in dispute, if any –
Particulars of
demand/refu
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GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute:
Description
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
9. Whether the appellant wishes to be heard in person?
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Details of demand created, disputed and admitted
Particulars
Particulars
Central State/UT Integrated Cess
of demand
tax
tax
tax
Total
amount
,
Interest
Penalty
total
>
d) Fees
e)
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der dispute
Central tax
State/UT tax Integrated tax
Cess
a) Tax
b) Interest
c) Penalty
d) Fees
e) Other charges (specify)
(v)
Market value of seized goods-
11
12
State or Union Territory and the Commissionerate (Centre) in which the order or
decision waspassed (Jurisdiction details)-
Date of receipt of notice of appeal or application filed with the Appellate
Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as
the case may be-
13
Whether the decision or order appealed against involves any question relating to
14
15
16
place of supply –
Yes
No
In case of cross-objections filed by a person other than the Commissioner of
State/UT tax/Central tax
Name of the Adjudicating Authority-
Order Number and date of Order-
(i)
(ii)
(iii)
(iv)
Amount involved:
Head
Tax Interest
Penalty
GSTIN/UIN/Temporary ID-
Refund
Total
Integrated
tax
Central tax
State/UT
tax
Cess
Details of payment
Head
Central tax
State/UT
tax
Integrated
tax
Tax
Interest
Penalty
Refund
Total
Cess
Total
In
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rity passing the order appealed
against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute:
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
Other charges
Central tax
State/ UT
tax
Integrated
Cess
tax
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount demanded, disputed and admitted:
Particulars
Particulars
Centr
State/
of
demand, if
al tax
UT
Inte
grate
Cess
Total amount
tax
d tax
any
Amount
total
Signature
Name of the Officer:
Designation:
Jurisdiction:-
Form GST APL – 08
[See rule 114(1)]
Appeal to the High Court under section 117
1.
Appeal filed by
-Taxable person / Government of
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
Da
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Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
(a)
Sl. no.
Tax period to which the
Date of filing
under existing law
(Central Excise
last return filed under the
existing law pertains
of the return
specified in
Column no. 3
Balance cenvat credit carried
forward in the said last
return
and Service Tax)
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
(b)
Total
Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
C-Form
Total
F-Form
Total
H/I-Form
Name of Issuer
Sr. No. of Form
Amount
Applicable VAT
Rate
6
Total
(c)
Balance of
C
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Total cenvat credit Total cenvat credit
credit under existing availed under
law
existing law
unavailed under
existing law
(admissible as ITC of
central tax) (9-10)
paid
ED/
CVD
SAD
1
2
3
4
5
6
7
8
9
10
Total
11
166
(b)
Sr.
no
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Invoice/
Docume
nt
no.
Invoice /
document
Supplier's
registration no.
under existing
law
Recipients'
registration no.
under existing
law
Details regarding capital goods on
which credit is not availed
Value
Taxes paid VAT
[and ET]
Total eligible VAT
[and ET] credit
under existing
Total VAT [and ET]
credit availed under
existing law
law
Date
1
2
3
Total
4
5
6
7
8
9
Total VAT [and ET] credit
unavailed under existing law
(admissible as ITC of
State/UT tax) (8-9)
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
Amount of duties and taxes on inputs claimed as credi
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credit
admissible as
Total input tax credit
claimed under earlier
law
Total input tax credit related
to exempt sales not claimed
under earlier law
2
3
4
Inputs
5
6
7
SGST/UTGST
8
Inputs contained in semi-finished and finished goods
(d)
point)
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
Details of inputs in stock
Value
Description Unit Qty
2
3
Tax paid
4
5
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also required.
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No.
Registration no.
under existing
law (Centralized)
2
Tax period to
which the last
return filed under
the existing law
pertains
3
Date of filing of
the return
specified in
Column no. 3
4
Balance eligible
cenvat credit
carried
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cipal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
No.
GSTIN of Principal
Description
Unit
1
2
3
4
Details of goods with Agent
Quantity Value
5
Input Tax to be taken
6
7
169
b.
11.
12.
Details of goods held by the agent
Sr.
No.
GSTIN of Principal
Details of goods with Agent
Description
Unit
1
2
3
4
Quantity
5
Value
Input Tax to be taken
6
7
Details of credit availed in terms of Section 142 (11 (c))
Sr. no.
Registration No of
VAT
Service Tax
Registration No.
Invoice/docu Invoice/
ment no.
Tax Paid
document date
1
2
3
4
5
6
Total
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
VAT paid Taken as SGST Credit or
Service Tax paid as Central Tax
Credit
7
Sr
Document
No.
no.
Document
date
GSTIN no. of
Name & addres
recipient, (if applicable of recipient
HSN
Details of goods sent on approval basis
Description
Unit
Quantity Value
1 2 3 4 5 6 7 8 9 10
170
Verification (by authorised signatory)
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