The Goa Goods and Services Tax (Third Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(10) Dated:- 4-7-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
38/1/2017-Fin(R&C)(10)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
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Document 1Reg. No. G-2/RNP/GOA/32/2015-2017
Panaji, 5th July, 2017 (Asadha 14, 1939)
à ¤â⬠à ¤£à ¤¿ à ¤ªà ¤°
RNI No. GOAENG/2002/6410
SERIES I No. 13
OFFICIAL GAZETTE
OF
GOVERNMENT OF GOA
PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 7
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(10)
In exercise of the powers conferred by
section 164 of the Goa Goods and Services
Tax Act, 2017 (Goa Act 4 of 2017), the
Government
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GSTR-3B, as the case may be;” shall
be inserted;
(iii) after rule 96, the following rule shall be
inserted, namely:-ââ¬â⬢
“96A. Refund of integrated tax paid on
export of goods or services under bond or
Letter of Undertaking.ââ¬â (1) Any registered
person availing the option to supply goods
or services for export without payment of
integrated tax shall furnish, prior to export,
a bond or a Letter of Undertaking in FORM
GST RFD-11 to the jurisdictional Commi-
ssioner, binding himself to pay the tax
due along with the interest specified
Suggestions are welcomed on e-mail: dir-gpps.goa@nic.in
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SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
under sub-section (1) of section 50 within
a period of –
(a) fifteen days after the expiry of three
months from the date of issue of the invoice
for export, if the goods are not exported out
of India; or
(b) fifteen days after the expiry of one
year, or such further period as may be
allowed by the Commissioner, from th
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pays
the amount due.
(5) The Board, by way of notification,
may specify the conditions and safeguards
under which a Letter of Undertaking may
be furnished in place of a bond.
(6) The provisions of sub-rule (1) shall
apply, mutatis mutandis, in respect of zero-
rated supply of goods or services or both to
a Special Economic Zone developer or a
Special Economic Zone unit without
payment of integrated tax.”;
1014
5TH JULY, 2017
(iv) in rule 117, in sub-rule (1), after the
words “the amount of input tax credit”, the
words “of eligible duties and taxes, as
defined in Explanation 2 to section 140,” shall
be inserted;
(v) for rule 119, the following rule shall be
substituted, namely:-
“119. Declaration of stock held by a
principal and job-worker/agent.- Every
person to whom the provisions of section
141 or sub-section (12) of section 142 apply
shall, within ninety days of the appointed
day, submit a declaration electronically in
FORM GST TRAN-1, specifying therein, the
stock of the inputs, se
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d
officer may entrust upon the owner or the
custodian of goods, from whose custody such
goods or things are seized, the custody of
such goods or things for safe upkeep and the
said person shall not remove, part with, or
otherwise deal with the goods or things
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
except with the previous permission of such
officer.
(4) Where it is not practicable to seize any
such goods, the proper officer or the
authorised officer may serve on the owner or
the custodian of the goods, an order of
prohibition in FORM GST INS-03 that he shall
not remove, part with, or otherwise deal with
the goods except with the previous
permission of such officer.
(5) The officer seizing the goods,
documents, books or things shall prepare an
inventory of such goods or documents or
books or things containing, inter alia,
description, quantity or unit, make, mark or
model, where applicable, and get it signed by
the person from whom such goods or
documents
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ds.-
(1) Where the goods or things seized are of
perishable or hazardous nature, and if the
taxable person pays an amount equivalent to
the market price of such goods or things or
the amount of tax, interest and penalty that is
5TH JULY, 2017
or may become payable by the taxable
person, whichever is lower, such goods or, as
the case may be, things shall be released
forthwith, by an order in FORM GST INS-05,
on proof of payment.
(2) Where the taxable person fails to pay
the amount referred to in sub-rule (1) in
respect of the said goods or things, the
Commissioner may dispose of such goods or
things and the amount realized thereby shall
be adjusted against the tax, interest, penalty,
or any other amount payable in respect of
such goods or things.
CHAPTER – XVIII
Demands and Recovery
142. Notice and order for demand of
amounts payable under the Act.- (1) The
proper officer shall serve, along with the
(a) notice under sub-section (1) of section
73 or sub-section (1) of section 74 or
sub-s
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13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
days of the service of a notice under sub-rule
(1), he shall intimate the proper officer of such
payment in FORM GST DRC-03 and the
proper officer shall issue an order in FORM
GST DRC-05 concluding the proceedings in
respect of the said notice.
(4) The representation referred to in sub-
-section (9) of section 73 or sub-section (9) of
section 74 or sub-section (3) of section 76
shall be in FORM GST DRC-06.
(5) A summary of the order issued under
sub-section (9) of section 73 or sub-section (9)
of section 74 or sub-section (3) of section 76
shall be uploaded electronically in FORM GST
DRC-07, specifying therein the amount of tax,
interest and penalty payable by the person
chargeable with tax.
(6) The order referred to in sub-rule (5) shall
be treated as the notice for recovery.
order, in
(7) Any rectification of the
accordance with the provisions of section
161, shall be made by the proper officer in
FORM GST DRC-08.
143. Recovery
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ered by selling goods belonging to such
person in accordance with the provisions of
clause (b) of sub-section (1) of section 79, the
proper officer shall prepare an inventory and
estimate the market value of such goods and
proceed to sell only so much of the goods as
may be required for recovering the amount
payable along with the administrative
expenditure incurred on the recovery process.
(2) The said goods shall be sold through a
process of auction, including e-auction, for
which a notice shall be issued in FORM GST
DRC-10 clearly indicating the goods to be
sold and the purpose of sale.
(3) The last day for submission of bid or the
date of auction shall not be earlier than fifteen
days from the date of issue of the notice
referred to in sub-rule (2):
Provided that where the goods are of
perishable or hazardous nature or where the
expenses of keeping them in custody are
likely to exceed their value, the proper officer
may sell them forthwith.
(4) The proper officer may specify the
am
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the
process and proceed for re-auction where no
bid is received or the auction is considered to
be non-competitive due to lack of adequate
participation or due to low bids.
(1) The
person
145. Recovery from a third person.-
proper officer may serve upon a
referred to in clause (c) of sub-section (1) of
section 79 (hereafter referred to in this rule as
“the third person”), a notice in FORM GST
DRC-13 directing him to deposit the amount
specified in the notice.
(2) Where the third person makes the
payment of the amount specified in the notice
issued under sub-rule (1), the proper officer
shall issue a certificate in FORM GST DRC-14
to the third person clearly indicating the
details of the liability so discharged.
146. Recovery through execution of a
decree, etc. Where any amount is payable
to the defaulter in the execution of a decree of
a civil court for the payment of money or for
sale in the enforcement of a mortgage or
charge, the proper officer shall send a request
in FORM GST DRC-
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officer shall send a copy of
the order of attachment or distraint to the
concerned Revenue Authority or Transport
Authority or any such Authority to place
encumbrance on the said movable or
immovable property, which shall be removed
only on the written instructions from the
proper officer to that effect.
(3) Where the property subject to the
attachment or distraint under sub-rule (1) isââ¬â
(a) an immovable property, the order of
attachment or distraint shall be affixed on
the said property and shall remain affixed
till the confirmation of sale;
(b) a movable property, the proper officer
shall seize the said property in accordance
with the provisions of chapter XIV of the
Act and the custody of the said property
shall either be taken by the proper officer
himself or an officer authorised by him.
(4) The property attached or distrained
shall be sold through auction, including
e-auction, for which a notice shall be issued
in FORM GST DRC- 17 clearly indicating
the property to be sold
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r the submission of the
bid or the date of the auction shall not be
earlier than fifteen days from the date of issue
of the notice referred to in sub-rule (4):
Provided that where the goods are of
perishable or hazardous nature or where the
expenses of keeping them in custody are
likely to exceed their value, the proper officer
may sell them forthwith.
(8) Where any claim is preferred or any
objection is raised with regard to the
attachment or distraint of any property on the
ground that such property is not liable to
such attachment or distraint, the proper
officer shall investigate the claim or objection
and may postpone the sale for such time as
he may deem fit.
(9) The person making the claim or
objection must adduce evidence to show that
on the date of the order issued under sub-rule
(1) he had some interest in, or was in
possession of, the property in question under
attachment or distraint.
(10) Where, upon investigation, the proper
officer is satisfied that, for the reason state
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issue a notice
to the successful bidder in FORM GST DRC-
11 requiring him to make the payment within
a period of fifteen days from the date of such
notice and after the said payment is made, he
shall issue a certificate in FORM GST DRC-12
specifying the details of the property, date of
transfer, the details of the bidder and the
amount paid and upon issuance of such
certificate, the rights, title and interest in the
property shall be deemed to be transferred to
such bidder:
Provided that where the highest bid is
made by more than one person and one of
them is a co-owner of the property, he shall
be deemed to be the successful bidder.
(13) Any amount, including stamp duty, tax
or fee payable in respect of the transfer of the
property specified in sub-rule (12), shall be
paid to the Government by the person to
whom the title in such property is transferred.
(14) Where the defaulter pays the amount
under recovery, including any expenses
incurred on the process of recovery, before
the iss
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50. Assistance by police.- The proper
officer may seek such assistance from the
officer-in-charge of the jurisdictional police
station as may be necessary in the discharge
of his duties and the said officer-in-charge
shall depute sufficient number of police
officers for providing such assistance.
151. Attachment of debts and shares, etc.ââ¬â
(1) A debt not secured by a negotiable
instrument, a share in a corporation, or other
movable property not in the possession of the
defaulter except for property deposited in, or
in the custody of any court shall be attached
by a written order in FORM GST DRC-16
prohibiting.ââ¬â⬢
(a) in the case of a debt, the creditor from
recovering the debt and the debtor from
making payment thereof until the receipt of
a further order from the proper officer;
(b) in the case of a share, the person in
whose name the share may be standing
from transferring the same or receiving any
dividend thereon;
(c) in the case of any other movable
property, the person
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â¬ââ¬
(1) Where the property to be attached
consists of an interest of the defaulter, being
a partner, in the partnership property, the
proper officer may make an order charging
the share of such partner in the partnership
property and profits with payment of the
amount due under the certificate, and may,
by the same or subsequent order, appoint a
receiver of the share of such partner in the
profits, whether already declared or accruing,
and of any other money which may become
due to him in respect of the partnership, and
direct accounts and enquiries and make an
order for the sale of such interest or such
other order as the circumstances of the case
may require.
(2) The other partners shall be at liberty at
any time to redeem the interest charged or, in
the case of a sale being directed, to purchase
the same.
154. Disposal of proceeds of sale of goods
and movable or immovable property.- The
amounts so realised from the sale of goods,
movable or immovable property, for the
recovery of
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n arrear of land
revenue.
156. Recovery through court. Where an
amount is to be recovered as if it were a fine
imposed under the Code of Criminal
Procedure, 1973, the proper officer shall make
an application before the appropriate
Magistrate in accordance with the provisions
of clause (f) of sub-section (1) of section 79 in
FORM GST DRC- 19 to recover from the
person concerned, the amount specified
thereunder as if it were a fine imposed by
him.
157. Recovery from surety.- Where any
person has become surety for the amount due
by the defaulter, he may be proceeded
against under this Chapter as if he were the
defaulter.
158. Payment of tax and other amounts in
instalments.ââ¬â⬢ (1) On an application filed
electronically by a taxable person, in FORM
GST DRC- 20, seeking extension of time for
the payment of taxes or any amount due
under the Act or for allowing payment of such
taxes or amount in instalments in accordance
with the provisions of section 80, the
Commissioner shall call for
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Territory Goods and
Services Tax Act, 2017 or any of the State
Goods and Services Tax Act, 2017;
(c) the amount for which instalment
facility is sought is less than twenty-five
thousand rupees.
159. Provisional attachment of property.ââ¬â
(1) Where the Commissioner decides to
attach any property, including bank account
in accordance with the provisions of section
83, he shall pass an order in FORM GST DRC-
22 to that effect mentioning therein, the
details of property which is attached.
(2) The Commissioner shall send a copy of
the order of attachment to the concerned
Revenue Authority or Transport Authority or
any such Authority to place encumbrance on
the said movable or immovable property,
which shall be removed only on the written
instructions from the Commissioner to that
effect.
(3) Where the property attached is of
perishable or hazardous nature, and if the
taxable person pays an amount equivalent to
the market price of such property or the
amount that is or may become payabl
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is no
longer liable for attachment, release such
property by issuing an order in FORM GST
DRC-23.
160. Recovery from company in liquidation.ââ¬â
Where the company is under liquidation as
specified in section 88, the Commissioner
shall notify the liquidator for the recovery of
any amount representing tax, interest,
penalty or any other amount due under the
Act in FORM GST DRC -24.
161. Continuation of certain recovery pro-
ceedings. The order for the reduction or
enhancement of any demand under section 84
shall be issued in FORM GST DRC- 25.
Chapter – XIX
Offences and Penalties
162. Procedure for compounding of offences.-
(1) An applicant may, either before or after
the institution of prosecution, make an
application under sub-section (1) of section
138 in FORM GST CPD-01 to the Commi-
ssioner for compounding of an offence.
(2) On receipt of the application, the
Commissioner shall call for a report from the
concerned officer with reference to the
particulars furnished in the applic
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b-rule (3), pay the
compounding amount as ordered by the
Commissioner and shall furnish the proof of
such payment to him.
(7) In case the applicant fails to pay the
compounding amount within the time
specified in sub-rule (6), the order made
under sub-rule (3) shall be vitiated and be
void.
(8) Immunity granted to a person under
sub-rule (3) may, at any time, be withdrawn
by the Commissioner, if he is satisfied that
such person had, in the course of the
compounding proceedings, concealed any
material particulars or had given false
evidence. Thereupon such person may be
tried for the offence with respect to which
immunity was granted or for any other
offence that appears to have been committed
by him in connection with the compounding
proceedings and the provisions the Act shall
apply as if no such immunity had been
granted.”;
(vii) for “FORM GST-RFD-01, FORM GST-
RFD-02, FORM GST-RFD-04, FORM GST-RFD-
05, FORM GST-RFD-06, FORM GST-RFD-07
and FORM GST-RFD-10”, the following
FORMS shall
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te
3. Order Issuing Authority
4. Payment Reference No. (of the amount to
be claimed as refund)
(If Order is issued within the system, then
2, 3, 4 will be auto populated)
e. ITC accumulated due to inverted tax
structure [clause (ii) of proviso to section
54(3)]
1022
5TH JULY, 2017
f. On account of supplies made to SEZ unit/
/SEZ Developer or Recipient of Deemed
Exports
(Select the type of supplier/recipient)
1. Supplies to SEZ Unit
2. Supplies to SEZ Developer
3. Recipient of Deemed Exports
g. Refund of accumulated ITC on account of
supplies made to SEZ unit/SEZ Developer
h. Tax paid on a supply which is not provided,
either wholly or partially, and for which
invoice has not been issued
i. Tax paid on an intra-State supply which is
subsequently held to be inter-State supply
and vice versa
j. Excess payment of tax, if any
k. 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
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re
Name –
Designation/Status
SELF-DECLARATION
I/We
(Applicant) having GSTIN/
/with
temporary Id…, solemnly affirm and certify that in
respect of the refund amounting to Rs.
respect to the tax, interest, or any other amount
for the period from…to…, claimed in the refund
application, the incidence of such tax and interest
has not been passed on to any other person.
5TH JULY, 2017
(This Declaration is not required to be furnished
by applicants, who are claiming refund under
clause (a) or clause (b) or clause (c) or clause (d) or
clause (f) of sub-section (8) of section 54..)
10. Verification
I/We Taxpayer Name> 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
Statement – 1
(Annexure 1)
Refund Type: ITC accumula
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Table 6A)
Invoice details
GSTIN of
recipient
No.
Date
Value
Goods/
Services
(G/S)
HSN/SAC
UQC
QTY
1
6A. Exports
Debit Note
Integrated
Tax/
/Amended
(If any)
Credit Note
Integrated
Tax/
/Amended
(If any)
12
13
Net Integrated
=
Tax
(11/8)+12-13
14
Shipping bill/Bill
of export
Integrated Tax
EGM Details
BRC/FIRC
Taxa-
No. Date
Port
Code
Rate ble Amt. Ref No. Date
value
No.
Date
2
3 4
5
6 7 8
9
10
11
12
13
14
15
16
17
18
Note 1. Shipping Bill and EGM are mandatory – in case of goods.
2. BRC/FIRC details are mandatory-in case of Services.
Statement – 4
Supplies to SEZ/SEZ developer
Refund Type: On account of supplies made to SEZ unit/SEZ Developer
(GSTR-1 Table 6B and Table 9)
GSTIN of recipient
Invoice details
Shipping
bill/Bill of
export
Integrated Tax
Net
Integrated
Tax
= (10/9)
+ 11-12
âËÅ No. Date Value No. Date Rate Value Amt. Amt. Amt. Amt. Amt.
6B: Supplies made to SEZ/SEZ developer
1024
Order No:
SERIES I No. 13
(GSTR- 5: Table 5 and Table 8)
Invoice details
GSTIN/UIN
No.
Date
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action earlier
Invoice
details
Integra Central State/
ted Tax Tax /UT Tax
Cess
Amt
Amt
Amt Amt
from the
location
of recipient)
(only if different
from the
location
of recipient)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Place of Supply
(only if different
Transaction which were held inter
State/intra-State supply subsequently
Integra- Central State/
ted Tax Tax /UT Tax
Cess
Place of Supply
Amt
Amt Amt
Amt
1025
Net
Integrated
=
Tax
(12/7)
+13-14
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
5TH JULY, 2017
Statement – 7:
Refund Type: Excess payment of tax, if any in case of Last Return filed.
Refund on account excess payment of tax
(In case of taxpayer who filed last return GSTR-3 – table 12)
Sr.
No.
Tax
period
Reference No. of
return
Date of filing
return
Integrated
Tax
Central
Tax
1
2
3
4
5
6
Tax Payable
State/
UT Tax
7
Cess
8
Annexure-2
Certificate
>>
(in words)
This is to certify that in respect of the refund amounting to INR , the
incidence of tax and interest, has
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t of Refund Claimed:
Tax
Interest
Penalty
Fees
Others
Total
Central Tax
State/UT tax
Integrated Tax
Cess
Total
Note 1: The status of the application can be viewed by entering ARN through Track Application Status”
on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
Sanction Order No.:
ÃŽ¤ÃŽ¿
(GSTIN)
(Name)
(Address)
FORM-GST-RFD-04
[See rule 91(2)]
Date:
Provisional Refund Order
Refund Application Reference No. (ARN)
.Dated
Acknowledgement No.
……….Dated
.â⬦â⬦â⬦â⬦â⬦â⬦â⬦..
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you
on a provisional basis:
Sr.
Description
No.
i
Amount of refund claimed
ii
10% of the amount claimed as refund
(to be sanctioned later)
iii
Balance amount (i-ii)
iv
Amount of refund sanctioned
Bank Details
V
Bank Account No. as per application
vi Name of the Bank
vii
Address of the Bank/Branch
viii
IFSC
i
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GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 7)
5TH JULY, 2017
Order No.:
To
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Sir/Madam,
Date:
Dated
Refund Sanction/Rejection Order
This has reference to your above mentioned application for refund filed under section 54 of the
Act*/interest on refund*.
>
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues
(where applicable) is as follows:
*Strike out whichever is not applicable
Description
1. Amount of
refund/interest*
claimed
2. Refund sanctioned
on provisional basis
(Order No….date) (if
applicable)
3. Refund amount
inadmissible
>
|
4. Gross amount to be
paid (1-2-3)
5. Amount aduated and
under the existing
law or under the
Integrated Tax
Central Tax
State/ UT tax
Cess
TIPFO TIPPO TIPFO TIPFO
1029
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
5
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ction (…) of
& 3. I hereby reject an amount of INR
(…) of Section (…) of the Act.
to M/s
& Strike-out whichever is not applicable
Date:
Place:
Reference No.
To
FORM-GST-RFD-07
having GSTIN
under sub-section
Signature (DSC)
Name:
Designation:
Office Address:
[See rule 92(1), 92(2) & 96(6)]
Date:
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
Dated.
Order for Complete adjustment of sanctioned Refund
Sir/Madam,
Part- A
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:
1030
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
5TH JULY, 2017
Refund Calculation
Integrated Central
Tax
Tax
State/UT
Tax
Cess
i
ii
iii
Amount of Refund claimed
Net Refund Sanctioned on Provisional Basis (Order
No…date)
Refund amount inadmissible rejected >
iv Refund admissible (i-ii-
= = = = = = = =
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= = = = = = = =
shown above is withheld for the above
mention reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC)
Name:
Designation:
Office Address:
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
:
: From To
:
1031
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 7)
5TH JULY, 2017
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
6.
Details of Bank Account:
a.
Bank Account Number
b. Bank Account Type
C.
Name of the Bank
d. Name of the Account Holder/Operator
Amount
e.
Address of Bank Branch
f.
IFSC
g.
MICR
7.
Reference number and date of furnishing FORM GSTR-11
8.
Verification
I
as an authorised representative of > hereby
solemnly affirm and declare that the information given herein
= = = = = = = =
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= = = = = = = =
integrated tax payable on
export of goods or services.
(ii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
(iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the
amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory
Name
Designation/Status
Date
I/We…………
Bond for export of goods or services without payment of integrated tax
.of.
(See rule 96A)
.,hereinafter called “obligor(s)”, am/are held and firmly bound to the
President of India (hereinafter called ââ¬Åthe Presidentââ¬) in the sum of rupees to be paid to the
President for which payment will and truly to be made.
I/We jointly and severally bind myself/ourselves
/administrators/legal representatives/successors
this..
..day of…
and my/our respective heirs/executors/
and assigns by these
= = = = = = = =
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= = = = = = = =
date of demand thereof being made in writing by the said
officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall
be in full force and virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the
amount of bank guarantee or by endorsing his rights under the above-written bond or both;
1033
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
5TH JULY, 2017
I/We further declare that this bond is given under the orders of the 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
(2) Name and Address
Occupation
Occupation
Accepted by me this
day of
(month)
(year)
of
(Designation) for and on behalf of the President of India.”.
ÃŽ¤ÃŽ¿
Letter of Unde
= = = = = = = =
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= = = = = = = =
he date
of invoice till the date of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance
of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Date:
Place:
Accepted by me this
1034
.day of….
(month)
(year)
of..
(Designation) for and on behalf of the President of India
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 7)
5TH JULY, 2017
âþ
FORM GST INS-1
Authorisation for Inspection or Search
[See rule 139 (1)]
(Name and Designation of officer)
Whereas information has been presented before me and I have reasons to believe thatââ¬â
A. M/s.
has suppressed transactions relating to supply of goods and/or services
âËÅ has suppressed transactions relating to the stock of goods in hand
âËÅÂ
h
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Plain text (Extract) only
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= = = = = = = =
y be necessary for inspection of goods or documents and/or any other things
relevant to the proceedings under the said Act and rules made thereunder.
OR
âËÅ in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize
and require you to search the above premises with such assistance as may be necessary, and if any
goods or documents and/or other things relevant to the proceedings under the Act are found, to seize
and produce the same forthwith before me for further action under the Act and rules made
thereunder.
Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the
questions relevant to inspection/search operations, making of false statement or providing false
evidence is punishable with imprisonment and/or fine under the Act read with section 179, 181, 191
and 418 of the Indian Penal Code.
Given under my hand & seal this
Seal
Place
day of
…… (month) 20…. (year). Valid for
day(s).
Signature,
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
things:
A)
Details of Goods seized:
Sr. No.
Description of goods
Quantity or units
Make/mark or model
1
2
3
4
Remarks
5
B)
Sr. No.
Details of books/documents/things seized:
Description of books/
/documents/things seized
1
2
No. of books/documents/
Remarks
/things seized
3
4
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things except
with the previous permission of the undersigned.
Place:
Date:
Name and Designation of the Officer
Signature of the Witnesses
Sr. No.
Name and address
1
2
To:
>
1036
Signature
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
5TH JULY, 2017
FORM GST INS-03
Order of Prohibition
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was
conducted on /___/__ at : AM/PM in the following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
in the pres
= = = = = = = =
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= = = = = = = =
of
India (hereinafter called ââ¬Åthe President”) and/or the Governor of
…(State) (hereinafter called “the
rupees to be paid to the President/the Governor for which
payment will be made. I jointly and severally bind myself and my heirs/executors/administrators/legal
representatives/successors and assigns by these presents; dated this day of
amount of tax of……
..
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been
seized vide order number
……dated….. having value …..rupees involving an
rupees. On my request the goods have been permitted to be released
provisionally by the proper officer on execution of the bond of value
..rupees and a security
of …
…. rupees against which cash/bank guarantee has been furnished in favour of the
President/Governor; and
1037
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
5TH JULY, 2017
WHEREAS I undertake to produce the said goods released provisionally to me as and when
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= = = = = = = =
Release of Goods/Things of Prishable or Hazardous Nature
[See rule 141(1)]
Whereas the following goods and/or things were seized on
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr. No.
1
from the following premise(s):
Description of goods
Quantity or units
Make/mark or model
Remarks
2
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of Rs.
(amount in words and digits), being an amount equivalent to the:
market price of such goods or things
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
1038
Name and Designation of the Officer
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 7)
FORM GST DRC – 01
5TH JULY, 2017
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN/ID
Name
Address
Tax Period
[See rule 142(1)]
F.Y.
Section/sub-section under which SCN is being issued
SCN Reference No.
Date
Sum
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ice, if payment is made
within 30 days of its issue
>
Reference No.
Date of issue
6
7
Financial Year
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Date
Sr.
No.
Tax
Period
Act
Place of
supply
(POS)
Tax/
/Cess
Interest
Penalty, if
applicable
Total
Ledger
utilised (Cash/
/Credit)
Debit
entry No.
of
debit
entry
1
2
3
4
5
6
7
8
9
10
11
8. Reasons, if any.
–
>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation/Statusâ⬦…..
Date
FORM GST DRC
–
04
[See rule 142(2)]
Reference No.:
Date:
10
To
GSTIN/ID
Name
Address
Tax Period
F.Y.
ARN –
Date –
–
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged to the extent of
the amount paid and for the reasons stated therein.
Copy to –
= = = = = = = =
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= = = = = = = =
owledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation/Status
Date –
1041
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
5TH JULY, 2017
(EXTRAORDINARY No. 7)
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
1. Details of order-
(a) Order No.
(b) Order date
(c) Tax period-
2. Issues involved- >
classification, valuation, rate of tax, suppression of turnover, excess ITC claimed,
excess refund released, place of supply, others (specify)
3. Description of goods/services-
Sr. No.
4. Details of demand
HSN
Description
Sr. No.
1
Tax rate
2
Turnover
3
Place of supply
4
Act
5
Tax/Cess
6
Interest
(Amount in Rs.)
Penalty
7
8
5. Amount deposited
Sr. No. Tax Period
1
2
Act
Tax/Cess
Interest
Penalty
Others
Total
3
4
5
6
7
8
Total
Signature
Copy to-
FORM GST DRC – 08
[See rule 142(7)]
Name
Designation
Reference No.:
Rectification of Order
Preamble > (Applicable for orders only)
–
Particulars of original order
Tax period, if any
Section
= = = = = = = =
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= = = = = = = =
interest and penalty is payable under the
provisions of the > Act by the aforesaid person who has failed to
make payment of such amount. The details of arrears are given in the table below:
(Amount in Rs.)
Act
1
Tax/Cess
2
Interest
3
Penalty
4
Others
Total
5
6
Integrated tax
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the > Act to recover the
amount due from the as mentioned above.
Signature
Place:
Date:
Name
Designation
1043
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 7)
5TH JULY, 2017
FORM GST DRC – 10
[See rule 144(2)]
Demand order No.:
Notice for Auction of Goods under section 79 (1) (b) of the Act
Date:
Period:
Whereas an order has been made by me for sale of the attached or distrained goods specified in the
Schedule below for recovery of Rs.
and interest thereon and admissible expenditure incurred on
the recovery process in accordance with the provisions of section 79.
The sale will be by public auc
= = = = = = = =
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= = = = = = = =
15 days from the
You are hereby, required to make payment of Rs.
date of auction.
The possession of the goods shall be transferred to you after you have made the full payment of the
bid amount.
Signature
Place:
Date:
1044
Name
Designation
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
5TH JULY, 2017
(EXTRAORDINARY No. 7)
FORM GST DRC – 12
[See rule 144(5) & 147(12)]
Sale Certificate
Demand order No.:
Reference No. of recovery:
Period:
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Schedule (Immovable Goods)
Building
No./
/Flat No.
Floor No.
Name of the
Premises/
/Building
Road/ Locality/
/Street /Village
District State
PIN
Code
Latitude
(optional)
Longitude
(optional)
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
1
Name of the Company
2
Quantity
3
Value
4
have been sold to
goods held for recovery of rupees
.at.
.in public auction of the
in accordance with the provisions of section 79(1)(b)/(d)
of the > Act
= = = = = = = =
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= = = = = = = =
for or on account of the said
You are hereby directed to pay a sum of rupees
to the Government forthwith or upon the money
becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of
section 79 of the Act.
Please note that any payment made by you in compliance of this notice will be deemed under section
79 of the Act to have been made under the authority of the said taxable person and the certificate from
the government in FORM GST DRC – 14 will constitute a good and sufficient discharge of your liability to
such person to the extent of the amount specified in the certificate.
Also, please note that if you discharge any liability to the said taxable person after receipt of this
notice, you will be personally liable to the State/Central Government under section 79 of the Act to the
extent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess,
interest and penalty, whichever is less.
Please note
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
for a Decree
The Magistrate/Judge of the Court of
Demand order No.:
Date:
Period
Sir/Ma'am,
is
under the
This is to inform you that as per the decree obtained in your Court on the day of
20………. by
(name of defaulter) in Suit No. of 20., a sum of rupees
payable to the said person. However, the said person is liable to pay a sum of rupees
provisions of the > Act vide order number…… dated
You are requested to execute the decree and credit the net proceeds for settlement of the outstanding
recoverable amount as mentioned above.
Place:
Date:
ÃŽ¤ÃŽ¿
GSTIN –
Name –
Address –
FORM GST DRC – 16
[See rule 147(1) & 151(1)]
Proper Officer/Specified Officer
Demand order No.:
Reference No. of recovery:
Period:
Date:
Date:
Notice for attachment and sale of immovable/movable goods/shares under section 79
Whereas you have failed to pay the amount of Rs.
being the arrears of tax/cess/
/interest/penalty/fee payable by you under the provisions of the >
Act.
The immovable goods mentioned in th
= = = = = = = =
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= = = = = = = =
ow for recovery of Rs … and interest thereon and admissible expenditure incurred on
the recovery process in accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified in the
Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims
attached to the said properties, so far as they have been ascertained, are those specified in the Schedule
against each lot.
In the absence of any order of postponement, the auction will be held on…
at…
.(date)
.A.M/P.M. In the event the entire amount due is paid before the issuance of
notice, the auction will be cancelled.
The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/
/specified officer and in default of payment, the goods shall be again put up for auction and resold.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
were an arrear of land revenue.
from the said defaulter as if it
Signature
Name
Designation
Place:
Date:
FORM GST DRC – 19
[See rule 156]
To,
Magistrate,
>
Demand order No.:
Reference number of recovery:
Period:
Application to the Magistrate for Recovery as Fine
Date:
Date:
A sum of Rs. > is recoverable from > holding >
on account of tax, interest and penalty payable under the provisions of the Act. You are requested to
kindly recover such amount in accordance with the provisions of clause (f) of sub-section (1) of section 79
of the Act as if it were a fine imposed by a Magistrate.
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Signature
Place:
Date:
Central tax
Details of Amount
State/UT tax
Integrated tax
CESS
Name
Designation
1049
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 7)
5TH JULY, 2017
FORM GST DRC – 20
[See rule 158(1)]
Application for Deferred Payment/Payment in Instalments
1.
Name of the taxable person-
2. GSTIN-
3. Period
instalments
In acco
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= = = = = = = =
ayment of tax/other dues in instalments has been examined and in this
connection, you are allowed to pay tax and other dues by (date) or in this connection you are
allowed to pay the tax and other dues amounting to rupees
monthly instalments.
1050
in
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
OR
5TH JULY, 2017
This has reference to your above referred application, filed under section 80 of the Act. Your application
for deferred payment/payment of tax/other dues in instalments has been examined and it has not been
found possible to accede to your request for the following reasons:
Reasons for rejection
Signature
Place:
Date:
Reference No.:
âþ
FORM GST DRC – 22
[See rule 159(1)]
Name
Designation
Date:
Name
Address
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section 83
It is to inform that M/s.
(name) having principal place of business at
(address) bearing registration number as
= = = = = = = =
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= = = = = = = =
ULY, 2017
Reference No.:
To
Name
Address
(EXTRAORDINARY No. 7)
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Date:
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Order reference No. –
Date –
Restoration of provisionally attached property/bank account under section 83
Please refer to the attachment of > account in your > having account No. >, attached vide above referred order, to
safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such
proceedings pending against the defaulting person which warrants the attachment of the said accounts.
Therefore, the said account may now be restored to the person concerned.
or
Please refer to the attachment of property > attached vide above referred order to
safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such
proceedings pending against the defaulting person which warrants the attachment of the said property.
Ther
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= = = = = = = =
:
Date:
Reference No. >
ÃŽ¤ÃŽ¿
GSTIN
Name
FORM GST DRC – 25
[See rule 161]
>
Address
Demand Order No.:
Reference number of recovery:
Period:
Reference No. in Appeal or Revision or any other proceeding-
Date:
Date:
Date:
Continuation of Recovery Proceedings
This has reference to the initiation of recovery proceedings against you vide above referred recovery
reference number for a sum of Rs.
The Appellate/Revisional authority/Court
> has
enhanced/reduced the dues covered by the above mentioned demand order No……….. dated
………vide
order No. …..
………
â⬦â⬦â⬦â⬦…..
dated. and the dues now stands at Rs.
The recovery of enhanced/reduced
amount of Rs.
stands continued from the stage at which the recovery proceedings stood
immediately before disposal of appeal or revision. The revised amount of demand after giving effect of
appeal/revision is given below:
Financial year:
(Amount in Rs.)
Act
Tax
Interest
Penalty
Other Dues
Total Arrears
1
2
3
4
5
6
Central
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mitted by me under
the Act shall be compounded.
Signature of the applicant
Name
FORM GST CPD-02
[See rule 162(3)]
Reference No.:
Date:
To
GSTIN/ID
Name
Address
ARN
Date –
Order for rejection/allowance of compounding of offence
This has reference to your application referred to above. Your application has been examined in the
department and the findings are as recorded below:
1054
>
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
5TH JULY, 2017
I am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of
the offences stated in column (2) of the table below on payment compounding amount indicated in
column (3):
Sr. No.
(1)
Offence
Compounding amount (Rs.)
(3)
Note: In case the offence committed by the taxable person falls in more than one category specified in Column (2),
the compounding amount shall be the amount specified in column (3), which is the maximum of the amounts specified
against the categories in which the offence
= = = = = = = =
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= = = = = = = =
e I – 2.5%, after serial number 182 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely:-
(1) (2)
“182A
(3)
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not
to be used as fertilizers
182B
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly
not to be used as fertilizers
182C
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be
used as fertilizers
182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising
elements nitrogen, phosphorus and potassium; other fertilisers; goods of this
Chapter in tablets or similar forms or in packages of a gross weight not
exceeding 10 kg; other than those which are clearly not to be used as fertilizers”;
1055
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 7)
_
5TH JULY, 2017
(ii) in Schedule II – 6%, serial numbers 66, 67, 68 and 69 and the entries rela
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