Goa Goods and Services Tax (Second Amendment) Rules, 2017.
3/2/2006-Fin(R&C)(9) Dated:- 30-6-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
Notification
3/2/2006-Fin(R&C)(9)
Dated: 30.06.2017
In exercise of the powers conferred by section 164 of the Goa Goods and Services tax Act, 2017 (Goa Act 4 of 2017) and all other powers enabling it in this behalf, the Government of Goa, hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Goa 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 wholly in money.- Where the supply of goods or services is for a consideration not wholly in money, the value of t
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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 subsection (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or r
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upplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.- Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten p
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supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
Provided also that a person supplying the services may exercise the option to asc
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culated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premiu
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e date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-
(i)
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nd
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Re
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eration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.- (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
(b) an invoice issued in accordance with the provisions of clause (f) of sub-section
(3) of section 31, subject
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. Reversal of input tax credit in the case of non-payment of consideration.- (1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax lia
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(4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.
39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Inpu
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registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula-
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributo
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credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue o
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sub-section (1) of section 18 on the inputs held in stock or inputs contained in semifinished 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 subsection (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid;
(c) the de
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duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, ama
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credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as '
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(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule;
(j) the amount o
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e same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from t
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rposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zerorated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subseque
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ods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(a) 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;
(b) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation.- For the p
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nputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the
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ST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter.
(4) Where the inputs or capital goods are not retu
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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, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less
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r his authorised representative: Provided that the Commissioner 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 subsection (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under subsection (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice shall ca
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he 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 nonbanking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, n
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cters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (d) of
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de 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 combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identific
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r 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 credit or debit notes referred to in section 34 shall contain the following particulars, namely:-
(a) the word “Revised
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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 interState supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax paya
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or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a nonbanking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
(3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods ca
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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 Commissioner, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature co
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of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition-
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant docu
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tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of-
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person.
(7) Every registered person shall keep the books of
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the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof.
(13) Every
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counts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer.
(18) Every registered person shall, on demand, produce the books of
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rator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the b
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es of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the-
(a) invoice wise details of all-
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all-
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(3) The details of outward supplies furnished by the supplier shall be made available electron
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the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to nontaxable supplies or for purposes other than business and cannot be d
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under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a nonresident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common
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or furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger.
(3) The return f
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opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within se
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the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
67. Form and manner of submission of statement of supplies through an e-commerce operator.- (1) Every electronic commerce operator required to collect tax at
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ng the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that-
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTROFFICIAL 2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the correspo
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sal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in subsection (3) of section 42 and the details of output tax liable to be added under subsection (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
(4)
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al.
73. Matching of claim of reduction in the output tax liability.- The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that-
(i) the claim
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put tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made availabl
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ecipient;
(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 subsection (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54.
78. Matching of details furnished by the e- Commerce operator with the detail
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ommon portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3.
80. Annual r
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ctronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxa
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titioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in subclause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
(2) On receipt of the application referred
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ner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation.
(7) Where a statement required to be furnished by a
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istration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT- 05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.
(10) The goods and services tax practitioner shall-
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) 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 to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by
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of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall b
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ORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per chal
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ent required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has b
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nder sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.-
(1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be.
(2) The unique identification number relating to discharge of any liabilit
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d in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7 as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the-
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him.
(2) The application under sub-rule (1) shall
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provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone
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t of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
Explanation.- For
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rnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the rel
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n portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal elec
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is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to hi
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requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the
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er officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or ser
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ch the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.- (1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said
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with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where
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5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level cooperatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a compla
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ation of the grant;
d. to require any applicant, in case of any default, or suppression of material information on his part, to refund in lumpsum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
e. to recover any sum due from any applicant in accordance with the provisions of the Act;
f. to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
g. to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
h. to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;
i. to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly;
j. to relax the
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ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the Central Goods and Services Tax Act or Integrated Goods a
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e an order in FORM GST ASMT-09 within a period of seven working days from the date of the receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy
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on for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder,
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cords audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance
Ruling.- The State Government shall appoint officer not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in
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g such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate Authority.- A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act.
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.-
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electron
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ovisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. 109. Application to the Appellate
Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be
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f the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in subsection (10) of section 112.
111. Application to the Appellate Tribunal.-
(1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal.
(2) A certified copy of the decision
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llant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity-
(a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or
(b) to produce any evidence or any witness in rebuttal of t
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med by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly sig
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140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under subsection (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 subsection (5) of section 140, furnish the following details, namely:-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods
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eferred 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 Goa Value Added Tax Act, 2005.
(ii) the document for procurement of such goods is available with the registered person.
(iii) the registered person availing of this scheme and having furnished the details of stock held by him in
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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 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
Chapter XV
Anti-Prof
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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:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.
(4) The Chairman shall hold office for a
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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 prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case
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n 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 collect evidence necessary to determine whether the benefit of 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
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ipt 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 subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons
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e 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 prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the
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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 Antiprofiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes-
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of t
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e inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services
where the consideration is not wholly in
money. Where the supply of goods or
services is for a consideration not wholly in
money, the value of the supply shall,-
(a) be the open market value of such
supply;
(b) if the open market value is not
available under clause (a), be the sum total
of consideration in money and any such
further amount in money as is equivalent to
the consideration not in money, if such
amount is known at the time of supply;
(c) if the value of supply is not
determinable under clause (a) or clause (b),
be the value of supply of goods or services
or both of like kind and quality;
(d) if the value is not determinable under
clause (a) or clause (b) or clause (c), be the
sum total of consideration in money and
such further amount in money that is
equivalent to consideration not in money as
determined by the application of rule 30 or
rule 31 in that order.
Illustra
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such
supply;
(b) if the open market value is not
available, be the value of supply of goods
or services of like kind and quality;
(c) if the value is not determinable under
clause (a) or (b), be the value as
determined by the application of rule 30 or
rule 31, in that order:
Provided that where the goods are
intended for further supply as such by the
recipient, the value shall, at the option of the
supplier, be an amount equivalent to ninety
percent of the price charged for the supply of
goods of like kind and quality by the recipient
to his customer not being a related person:
Provided further that where the recipient is
eligible for full input tax credit, the value
declared in the invoice shall be deemed to be
the open market value of the goods or
services.
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SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
29. Value of supply of goods made or
received through an agent. The value of
supply of goods between the principal and
his agent shallââ¬â⬢
(a) be the ope
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ause (a), the same
shall be determined by the application of
rule 30 or rule 31 in that order.
30. Value of supply of goods or services or
both based on cost.- Where the value of a
supply of goods or services or both is not
determinable by any of the preceding rules of
this Chapter, the value shall be one hundred
and ten percent of the cost of production or
manufacture or the cost of acquisition of such
goods or the cost of provision of such
services.
_
31. Residual method for determination of
value of supply of goods or services or both.-
Where the value of supply of goods or
services or both cannot be determined under
rules 27 to 30, the same shall be determined
using reasonable means consistent with the
30TH JUNE, 2017
principles and the general provisions of
section 15 and the provisions of this Chapter:
Provided that in the case of supply of
services, the supplier may opt for this rule,
ignoring rule 30.
32. Determination of value in respect of
certain supplies.ââ¬â⬢ (1) Notwit
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ees,
the value shall be equal to one per cent. of the
lesser of the two amounts the person
changing the money would have received by
converting any of the two currencies into
Indian Rupee on that day at the reference rate
provided by the Reserve Bank of India.
Provided also that a person supplying the
services may exercise the option to ascertain
the value in terms of clause (b) for a financial
year and such option shall not be withdrawn
during the remaining part of that financial
year.
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SERIES I No. 13
GOVT. OF GOA
OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
(b) at the option of the supplier of
services, the value in relation to the supply
of foreign currency, including money
changing, shall be deemed to be-
(i) one per cent. of the gross amount of
currency exchanged for an amount up to
one lakh rupees, subject to a minimum
amount of two hundred and fifty rupees;
(ii) one thousand rupees and half of a
per cent. of the gross amount of currency
exchanged for an amount exceeding one
lakh r
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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
30TH JUNE, 2017
(c) in all other cases, twenty five per
cent. of the premium charged from the
policy holder in the first year and twelve
and a half per cent. of the premium
charged from the policy holder in
subsequent years:
Provided that nothing contained in this
sub-rule shall apply where the entire
premium paid by the policy holder is only
towards the risk cover in life insurance.
(5) Where a taxable supply is provided by a
person dealing in buying and selling of
second hand goods i.e., used goods as such
or after such minor processing which does
not change the nature of the goods and
where no input tax credit has been availed on
the purchase of such goods, the value of
supply shall be the difference between the
selling price and the purchase
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erred to in
section 25, where input tax credit is available,
shall be deemed to be NIL.
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SERIES I No. 13
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
33. Value of supply of services in case of
pure agent. Notwithstanding anything
contained in the provisions of this Chapter,
the expenditure or costs incurred by a
supplier as a pure agent of the recipient of
supply shall be excluded from the value of
supply, if all the following conditions are
satisfied, namely,ââ¬â⬢
(i) the supplier acts as a pure agent of
the recipient of the supply, when he makes
the payment to the third party
authorisation by such recipient;
on
(ii) the payment made by the pure agent
on behalf of the recipient of supply has
been separately indicated in the invoice
issued by the pure agent to the recipient of
service; and
(iii) the supplies procured by the pure
agent from the third party as a pure agent
of the recipient of supply are in addition to
the services he supplies on his own
account.
Explanation.
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n
and approval of the name are compulsorily
levied on B. A is merely acting as a pure
agent in the payment of those fees. Therefore,
A's recovery of such expenses is a
disbursement and not part of the value of
supply made by A to B.
34. Rate of exchange of currency, other than
Indian rupees, for determination of value.ââ¬â
The rate of exchange for the determination of
the value of taxable goods or services or both
shall be the applicable reference rate for that
currency as determined by the Reserve Bank
of India on the date of time of supply in
respect of such supply in terms of section 12
or, as the case may be, section 13 of the Act.
35. Value of supply inclusive of integra-ted
tax, central tax, State tax, Union territory
tax. Where the value of supply is inclusive
of integrated tax or, as the case may be,
central tax, State tax, Union territory tax, the
tax amount shall be determined in the
following manner, namely,-
Tax amount = (Value inclusive of taxes X
tax rate in % of IGST
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e 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.ââ¬â (1)
The input tax credit shall be availed by a
registered person, including the Input Service
Distributor, on the basis of any of the
following documents, namely,-
(a) an invoice issued by the supplier of
goods or services or both in accordance
with the provisions of section 31;
(b) an invoice issued in accordance with
the provisions of clause (f) of sub-section
(3) of section 31, subject to the payment of
tax;
(c) a debit note issued by a supplier in
accordance with the provisions of section
34;
(d) a bill of entry or any similar document
prescribed under the Customs Act, 1962 or
rules made thereunder for the assessment
of integrated tax on imports;
(e) an Input Service Distributor invoice or
Input Service Distributor credit note or any
document issued by an Input Service
Distributor in acco
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the details of such supply, the amount of
value not paid and the amount of input tax
credit availed of proportionate to such
amount not paid to the supplier in FORM
GSTR-2 for the month immediately following
the period of one hundred and eighty days
from the date of the issue of the invoice:
Provided that the value of supplies made
without consideration as specified in
Schedule I of the said Act shall be deemed to
have been paid for the purposes of the second
proviso to sub-section (2) of section 16.
(2) The amount of input tax credit referred
to in sub-rule (1) shall be added to the output
tax liability of the registered person for the
month in which the details are furnished.
(3) The registered person shall be liable to
pay interest at the rate notified under sub-
section (1) of section 50 for the period starting
from the date of availing credit on such
supplies till the date when the amount added
to the output tax liability, as mentioned in
sub-rule (2), is paid.
(4) The time limit
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of
section 17, in FORM GSTR-2;
(b) the said company or institution shall
avail the credit of tax paid on inputs and
input services referred to in the second
proviso to sub-section (4) of section 17 and
not covered under clause (a);
(c) fifty per cent. of the remaining
amount of input tax shall be the input tax
credit admissible to the company or the
institution and shall be furnished in FORM
GSTR-2;
(d) the amount referred to in clauses (b)
and (c) shall, subject to the provisions of
sections 41, 42 and 43, be credited to the
electronic credit ledger of the said company
or the institution.
39. Procedure for distribution of input tax
credit by Input Service Distributor.ââ¬â (1) An
Input Service Distributor shall distribute
input tax credit in the manner and subject to
the following conditions, namely,ââ¬â⬢
(a) the input tax credit available for
distribution in a month shall be distributed
in the same month and the details thereof
shall be furnished in FORM GSTR-6 in
accordance wi
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he following formula-
where,
Câââ¬Å¡Â = (tâââ¬Å¡ÂT) x C
“C” is the amount of credit to be
distributed,
“tâââ¬Å¡Â” is the turnover, as referred to in section
20, of person Râââ¬Å¡Â during the relevant period,
and
“T” is the aggregate of the turnover, during
the relevant period, of all recipients to
whom the input service is attributable in
accordance with the provisions of section
20;
(e) the input tax credit on account of
integrated tax shall be distributed as input
tax credit of integrated tax to every
recipient;
(f) the input tax credit on account of
central tax and State tax or Union territory
tax shall-
(i) in respect of a recipient located in
the same State or Union territory in
which the Input Service Distributor is
located, be distributed as input tax
credit of central tax and State tax or
Union territory tax respectively;
(ii) in respect of a recipient located in
a State or Union territory other than that
of the Input Service Distributor, be
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OFFICIAL GAZETTE GOV
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ibutable to any recipient shall be
calculated in the manner provided in
clause (d) and such credit shall be
distributed in the month in which the debit
note is included in the return in FORM
GSTR-6;
(j) any input tax credit required to be
reduced on account of issuance of a credit
note to the Input Service Distributor by the
supplier shall be apportioned to each
recipient in the same ratio in which the
input tax credit contained in the original
invoice was distributed in terms of clause
(d), and the amount so apportioned shall
be-
(i) reduced from the amount to be
distributed in the month in which the
credit note is included in the return in
FORM GSTR-6; or
(ii) added to the output tax liability of
the recipient where the amount So
30TH JUNE, 2017
apportioned is in the negative by virtue
of the amount of credit under distribution
being less than the amount to be
adjusted.
(2) If the amount of input tax credit
distributed by an Input Service Distributor is
reduced later on for any other
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f clauses (c) and (d) of
the said sub-section, shall be subject to the
following conditions, namely,ââ¬â⬢
(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
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OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
the common portal in FORM GST ITC-01 to
the effect that he is eligible to avail the
input tax credit as aforesaid;
(c) the declaration under clause (b) shall
clearly specify the details relating to the
inputs held in stock or inputs contained in
se
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entral 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)
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30TH JUNE, 2017
of section 18, shall be calculated by reducing
the input tax on the said goods at the rate of
five percentage points for every quarter or
part thereof from the date of the issue of the
invoice for such goods.
41. Transfer of credit on sale, merger,
amalgamation, lease or transfer of a
business. (1) A registered person shall, in
the event of sale, merger, de-merger,
amalgamation, lease or transfer or change in
the ownership of business for any reason,
furnish the details of sa
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ted 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.ââ¬â⬢ (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
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
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,ââ¬â⬢
(a) the total input tax involved on inputs
and input services in a tax period, be
denoted as 'T';
(b) the amount of input tax, out of 'T',
attributable to inputs and input services
intended to be used exclusively for the
purposes other than business, be denoted
as 'Tâââ¬Å¡Â';
(c) the amount of inp
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as-
Câââ¬Å¡ââ¬Å¡ = Câââ¬Å¡Â- T4;
30TH JUNE, 2017
(i) the amount of input tax credit
attributable towards exempt supplies, be
denoted as 'Dâââ¬Å¡Â' and calculated as-
where,
Dâââ¬Å¡Â= (EÃÆ·F) ÃÆââ¬â Câââ¬Å¡ââ¬Å¡
'E' is the aggregate value of exempt
supplies during the tax period, and
'F' is the total turnover in the State of the
registered person during the tax period:
Provided that where the registered
person does not have any turnover during
the said tax period or the aforesaid
information is not available, the value of
'E/F' shall be calculated by taking values of
'E' and 'F' of the last tax period for which
the details of such turnover are available,
previous to the month during which the
said value of 'E/F' is to be calculated;
Explanation: For the purposes of this
clause, it is hereby clarified that the
aggregate value of exempt supplies and
the total turnover shall exclude the amount
of any duty or tax levied under entry 84 of
List I of the Seventh Schedule to the
Constitution and entr
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oses other than business
and partly for effecting exempt supplies has
been identified and segregated at the invoice
level by the registered person, the same shall
be included in 'Tâââ¬Å¡Â' 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 'D' and 'Dâââ¬Å¡ââ¬Å¡'
exceeds the aggregate of the amounts
determined under sub-rule (1) in respect of
'Dâââ¬Å¡Â' and 'D2', such excess shall be added to
the output tax liability of the registered
person in the month not later than the
month of September following the end of
the financial year to which such credit
relat
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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,ââ¬â⬢
(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
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er clause (c), the
value of 'A' arrived at by reducing the input
tax at the rate of five percentage points for
every quarter or part thereof shall be added
to the aggregate value 'T';
(e) the amount of input tax credit
attributable to a tax period on common
capital goods during their useful life, be
denoted as 'T' and calculated as-
Tm= TÃÆ·60
(a) 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 'T
and shall be the aggregate of 'T' for all
such capital goods;
(b) the amount of common credit
attributable towards exempted supplies,
be denoted as 'T', and calculated as-
where,
TÃƪ= (EÃÆ· F) x T,
'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
av
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ting to inputs held in
stock, inputs contained in semi-finished and
finished goods held in stock, and capital
goods held in stock shall, for the purposes of
sub-section (4) of section 18 or sub-section (5)
of section 29, be determined in the following
manner, namely,ââ¬â⬢
(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 =
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uly certified by a
practicing chartered accountant ÃŽŸÃŽâ⢠cost
accountant.
(6) The amount of input tax credit for the
purposes of sub-section (6) of section 18
relating to capital goods shall be determined
in the same manner as specified in clause (b)
of sub-rule (1) and the amount shall be
determined separately for input tax credit of
IGST and CGST:
Provided that where the amount so
determined is more than the tax determined
on the transaction value of the capital goods,
the amount determined shall form part of the
output tax liability and the same shall be
furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of
inputs and capital goods sent to the job
worker. (1) The inputs, semi-finished goods
or capital goods shall be sent to the job
worker under the cover of a challan issued by
the principal, including where such goods are
sent directly to a job-worker.
846
30TH JUNE, 2017
(2) The challan issued by the principal to
the job worker shall contain the details
specif
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section 17-
(a) the value of land and building shall
be taken as the same as adopted for the
purpose of paying stamp duty; and
(b) the value of security shall be taken as
one per cent. of the sale value of such
security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax
invoice referred to in section 31 shall be
issued by the registered person containing
the following particulars, namely,-
(a) name, address and Goods and
Services Tax Identification Number of the
supplier;
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(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 re
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pect of
taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or
cess);
(n) place of supply along with the name
of the State, in the case of a supply in the
course of inter-State trade or commerce;
30TH JUNE, 2017
(o) address of delivery where the same is
different from the place 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 Commissioner may, on
the recommendations of the Council, by
notification, specifyââ¬â
(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:
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No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
of section 31 subject to the following
conditions, namely,ââ¬â⬢
(a) the recipient is not a registered
person; and
(b) the recipient does not require such
invoice, and
shall issue a consolidated tax invoice for
such supplies at the close of each day in
respect of all such supplies.
47. Time limit for issuing tax invoice.ââ¬â The
invoice referred to in rule 46, in the case of
the taxable supply of services, shall be issued
within a period of thirty days from the date of
the supply of service:
Provided that where the supplier of
services is an insurer or a banking company
or a financial institution, including a non-
-banking financial company, the period
within which the invoice or any document in
lieu thereof is to be issued shall be forty five
days from the date of the supply of service:
a
Provided further that an insurer or
banking company or a financial institution,
including a non-banking financial company,
or a telec
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FOR SUPPLIER.
(3) The serial number of invoices issued
during a tax period shall be furnished
electronically through the common portal in
FORM GSTR-1.
49. Bill of supply. A bill of supply referred
to in clause (c) of sub-section (3) of section 31
shall be issued by the supplier containing the
following details, namely,ââ¬â⬢
(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) 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 taki
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tively, 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) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (Central tax, State tax,
integrated tax, Union territory tax or cess);
(h) amount of tax charged 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
commerce;
ÃŽŸÃŽââ¢
(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,ââ¬â⬢
(i) the rate of tax is not determinable, the
tax shall be paid at the rate of eighteen per
cent.;
30TH JUNE, 2017
(ii) the nature of supply is not
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cess);
(i) amount of tax paid in respect of such
goods or services (Central tax, State tax,
integrated tax, Union territory tax or cess);
(j) whether the tax is payable on reverse
charge basis; and
(k) signature or digital signature of the
supplier or his authorised representative.
52. Payment voucher.ââ¬â A payment voucher
referred to in clause (g) of sub-section (3) of
section 31 shall contain the following
particulars, namely:ââ¬â⬢
(a) name, address and Goods and
Services Tax Identification Number of the
supplier if registered;
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(EXTRAORDINARY No. 3)
(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)
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aining alphabets or
numerals or special characters-hyphen or
dash and slash symbolised as “-” and “/ââ¬
respectively, and any combination thereof,
unique for a financial year;
850
30TH JUNE, 2017
(e) date of issue of the document;
(f) name, address and Goods and
Services Tax Identification Number ÃŽŸÃŽââ¢
Unique Identity Number, if registered, of
the recipient;
(g) name and address of the recipient
and the address of delivery, along with the
name of State and its code, if such recipient
is un-registered;
(h) serial number and date of the
corresponding tax invoice or, as the case
may be, bill of supply;
(i) value of taxable supply of goods or
services, rate of tax and the amount of the
tax credited or, as the case may be, debited
to the recipient; and
(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 registratio
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pecial cases.ââ¬â⬢ (1) An
Input Service Distributor invoice or, as the
case may be, an Input Service Distributor
credit note issued by an Input Service
Distributor shall contain the following
details:-
(a) name, address and Goods and
Services Tax Identification Number of the
Input Service Distributor;
(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- “-“, “/”
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 to whom the credit is distributed;
(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
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nment, name of the consigner and the
consignee, registration number of goods
carriage in which the goods are transported,
details of goods transported, details of place
of origin and destination, Goods and Services
Tax Identification Number of the person liable
for paying tax whether as consigner,
consignee or goods transport agency, and
also containing other information as
mentioned under rule 46.
(4) Where the supplier of taxable service is
supplying passenger transportation service, a
tax invoice shall include ticket in any form, by
whatever name called, whether or not serially
numbered, and whether or not containing the
address of the recipient of service but
containing other information as mentioned
under rule 46.
(5) The provisions of sub-rule (2) or sub-rule
(4) shall apply, mutatis mutandis, to the
documents issued under rule 49 or rule 50 or
rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of
invoice. (1) For the purposes ofââ¬â⬢
(a) supply of liquid
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d is not known);
(vi) taxable value;
–
the
(vii) tax rate and tax amount Central
tax, State tax, integrated tax, Union
territory tax ÃŽŸÃŽâ⢠cess, where
transportation is for supply to the
consignee;
(viii) place of supply, in case of inter-
-State movement; and
(ix) signature.
The delivery challan shall be prepared in
triplicate, in case of supply of goods, in the
following manner, namely:-
(a) the original copy being marked as
ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as
DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as
TRIPLICATE FOR CONSIGNER.
(3) Where goods are being transported on a
delivery challan in lieu of invoice, the same
shall be declared as specified in rule 138.
(4) Where the goods being transported are
for the purpose of supply to the recipient but
the tax invoice could not be issued at the time
of removal of goods for the purpose of supply,
the supplier shall issue a tax invoice after
delivery of goods.
(5) Where the goods are
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ebit notes, receipt
vouchers, payment vouchers and refund
vouchers.
(2) Every registered person, other than a
person paying tax under section 10, shall
maintain the accounts of stock in respect of
goods received and supplied by him, and
such accounts shall contain particulars of the
opening balance, receipt, supply, goods lost,
stolen, destroyed, written off or disposed of
by way of gift or free sample and the balance
of stock including raw materials, finished
goods, scrap and wastage thereof.
(3) Every registered person shall keep and
maintain a separate account of advances
received, paid and adjustments made thereto.
(4) Every registered person, other than a
person paying tax under section 10, shall
keep and maintain an account, containing
the details of tax payable (including tax
SERIES I No. 13
GOVT. OF GOA
OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
payable in accordance with the provisions of
sub-section (3) and sub-section (4) of section
9), tax collected and paid, input tax, input t
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the principal place of
business and books of account relating to
additional place of business mentioned in his
certificate of registration and such books of
account shall include any electronic form of
data stored on any electronic device.
(8) Any entry in registers, accounts and
documents shall not be erased, effaced or
overwritten, and all incorrect entries,
otherwise than those of clerical nature, shall
be scored out under attestation and
thereafter, the correct entry shall be recorded
and where the registers and other documents
are maintained electronically, a log of every
entry edited or deleted shall be maintained.
30TH JUNE, 2017
(9) Each volume of books of account
maintained manually by the registered
person shall be serially numbered.
(10) Unless proved otherwise, if any
documents, registers, or any books of account
belonging to a registered person are found at
any premises other than those mentioned in
the certificate of registration, they shall be
presumed to be maintained b
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registered person supplying
services shall maintain the accounts showing
quantitative details of goods used in the
provision of services, details of input services
utilised and the services supplied.
(14) Every registered person executing
works contract shall keep separate accounts
for works contract showingââ¬â⬢
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SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(a) the names and addresses of the
persons on whose behalf the works
contract is executed;
(b) description, value and quantity
(wherever applicable) of goods or
services received for the execution of
works contract;
(c) description, value and quantity
(wherever applicable) of goods or
services utilized in the execution of
works contract;
(d) the details of payment received in
respect of each works contract; and
(e) the names and addresses of
suppliers from whom he received
goods or services.
(15) The records under the provisions of
this Chapter may be maintained in electronic
form and the record so mai
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.
30TH JUNE, 2017
(18) Every registered person shall, on
demand, produce the books of accounts
which he is required to maintain under any
law for the time being in force.
of
57. Generation and maintenance
electronic records.- (1) Proper electronic
back-up of records shall be maintained and
preserved in such manner that, in the event of
destruction of such records due to accidents
or natural causes, the information can be
restored within a reasonable period of time.
(2) The registered person maintaining
electronic records shall produce, on demand,
the relevant records or documents, duly
authenticated by him, in hard copy or in any
electronically readable format.
(3) Where the accounts and records are
stored electronically by any registered
person, he shall, on demand, provide the
details of such files, passwords of such files
and explanation for codes used, where
necessary, for access and any other
information which is required for such access
along with a sample copy in print form of t
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mon portal either
directly or through a Facilitation Centre
notified by the Commissioner.
(4) Subject to the provisions of rule 56,ââ¬â
(a) any person engaged in the business
of transporting goods shall maintain
records of goods transported, delivered and
goods stored in transit by him alongwith
the Goods and Services Tax Identification
Number of the registered consigner and
consignee for each of his branches.
(b) every owner or operator of a
warehouse or godown shall maintain books
of accounts with respect to the period for
which particular goods remain in the
warehouse, including the particulars
relating to dispatch, movement, receipt
and disposal of such goods.
(5) The owner or the operator of the
godown shall store the goods in such manner
that they can be identified item-wise and
owner-wise and shall facilitate any physical
verification or inspection by the proper officer
on demand.
Chapter VIII
Returns
59. Form and manner of furnishing details
of outward supplies.- (1) Every
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and credit notes, if any, issued
during the month for invoices issued
previously.
(3) The details of outward supplies
furnished by the supplier shall be made
available electronically to the concerned
registered persons (recipients) in Part A of
FORM GSTR-2A, in FORM GSTR-4A and in
FORM GSTR-6A through the common portal
after the due date of filing of FORM GSTR-1.
(4) The details of inward supplies added,
corrected or deleted by the recipient in his
FORM GSTR-2 under section 38 or FORM
GSTR-4 or FORM GSTR-6 under section 39
shall be made available to the supplier
electronically in FORM GSTR-1A through the
common portal and such supplier may either
accept or reject the modifications made by
the recipient and FORM GSTR-1 furnished
earlier by the supplier shall stand amended to
the extent of modifications accepted by him.
60. Form and manner of furnishing details
of inward supplies.- (1) Every registered
person, other than a person referred to in
section 14 of the Integrated Goods and
Ser
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igibility
can be determined at the invoice level.
(4) The registered person shall declare the
quantum of ineligible input tax credit on
inward supplies which is relatable to non-
taxable supplies or for purposes other than
business and cannot be determined at the
invoice level in FORM GSTR-2.
(4A) The details of invoices furnished by an
non-resident taxable person in his return in
FORM GSTR-5 under rule 63 shall be made
available to the recipient of credit in Part A of
FORM GSTR 2A electronically through the
common portal and the said recipient may
include the same in FORM GSTR-2.
(5) The details of invoices furnished by an
Input Service Distributor in his return in
FORM GSTR-6 under rule 65 shall be made
available to the recipient of credit in Part B of
FORM GSTR 2A electronically through the
common portal and the said recipient may
include the same in FORM GSTR-2.
(6) The details of tax deducted at source
furnished by the deductor under sub-section
(3) of section 39 in FORM GSTR-7 sh
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tributor or a non-
resident taxable person or a person paying
tax under section 10 or section 51 or, as the
case may be, under section 52 shall furnish a
return specified under sub-section (1) of
section 39 in FORM GSTR-3 electronically
through the common portal either directly or
through a Facilitation Centre notified by the
Commissioner.
(2) Part A of the return under sub-rule (1)
shall be electronically generated on the basis
of information furnished through FORM
GSTR-1, FORM GSTR-2 and based on other
liabilities of preceding tax periods.
(3) Every registered person furnishing the
return under sub-rule (1) shall, subject to the
provisions of section 49, discharge his liability
towards tax, interest, penalty, fees or any
other amount payable under the Act or the
provisions of this Chapter by debiting the
electronic cash ledger or electronic credit
ledger and include the details in Part B of the
return in FORM GSTR-3.
856
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No
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hrough a Facilitation Centre notified by the
Commissioner.
(2) Every registered person furnishing the
return under sub-rule (1) shall discharge his
liability towards tax, interest, penalty, fees or
any other amount payable under the Act or
the provisions of this Chapter by debiting the
electronic cash ledger.
(3) The return furnished under sub-rule (1)
shall include theââ¬â⬢
(a) invoice wise inter-State and intra-
-State inward supplies received from
registered and un-registered persons;
and
(b) consolidated details of outward
supplies made.
(4) A registered person who has opted to
pay tax under section 10 from the beginning
of a financial year shall, where required,
furnish the details of outward and inward
30TH JUNE, 2017
supplies and return under rules 59, 60 and 61
relating to the period during which the
person was liable to furnish such details and
returns till the due date of furnishing the
return for the month of September of the
succeeding financial year or furnishing of
ann
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the common portal,
either directly or through a Facilitation Centre
notified by the Commissioner, including
therein the details of outward supplies and
inward supplies and shall pay the tax,
interest, penalty, fees or any other amount
payable under the Act or the provisions of
this Chapter within twenty days after the end
of a tax period or within seven days after the
last day of the validity period of registration,
whichever is earlier.
64. Form and manner of submission of
return by persons providing online information
and database access or retrieval services.-
Every registered person providing online
information and data base access or retrieval
services from a place outside India to a
person in India other than a registered person
857
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
shall file return in FORM GSTR-5A on or
before the twentieth day of the month
succeeding the calendar month or part
thereof.
65. Form and manner of submission of
return by an Input S
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n portal after the due date of filing
of FORM GSTR-7.
(3) The certificate referred to in sub-section
(3) of section 51 shall be made available
electronically to the deductee on the common
portal in FORM GSTR-7A on the basis of the
return furnished under sub-rule (1).
67. Form and manner of submission of
statement of supplies through an e-commerce
operator. (1) Every electronic commerce
operator required to collect tax at source
under section 52 shall furnish a statement in
FORM GSTR-8 electronically on the common
portal, either directly or from a Facilitation
Centre notified by the Commissioner,
containing details of supplies effected
through such operator and the amount of tax
858
30TH JUNE, 2017
collected as required under sub-section (1) of
section 52.
(2) The details furnished by the operator
under sub-rule (1) shall be made available
electronically to each of the suppliers in Part
C of FORM GSTR-2A on the common portal
after the due date of filing of FORM GSTR-8.
68. Notice to non
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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 thatââ¬â⬢
(i) The claim of input tax credit in respect
of invoices and debit notes in FORM GSTR-
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OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
2 that were accepted by the recipient on
the basis of FORM GSTR-2A without
amendment shall be treated as matched if
the corresponding supplier has furnished a
valid return;
(ii) The claim of input tax credit shall be
considered as matched where the amount
of input tax credit claimed is equal to or
less than the output tax paid on such tax
invoice or debit note by the corresponding
supplier.
70. Final acceptance of input tax credit and
communication thereof.ââ¬â⬢ (1) The final
acceptance of claim of input tax credit in
respect of any tax period, specified in sub-
section (2) of section 42, shall be made
ava
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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
30TH JUNE, 2017
month in which the discrepancy is made
available.
(3) A recipient to whom any discrepancy is
made available under sub-rule (1) may make
suitable rectifications in the statement of
inward supplies to be furnished for the month
in which the discrepancy is made available.
(4) Where the discrepancy is not rectified
under sub-rule (2) or sub-rule (3), an amount
to the extent of discrepancy shall be added to
the output tax liability of the recipient in his
return to be furnished in FORM GSTR-3 for
the month succeeding the month in which the
discrepancy is made available.
Explanation. For the purposes of this
rule, it is hereby declared thatââ¬â⬢
(i) Rectification by a supplier means
adding or correcting the details of an
outwa
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; and
(e) tax amount:
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
Provided that where the time limit for
furnishing FORM GSTR-1 under section 37
and FORM GSTR-2 under section 38 has been
extended, the date of matching of claim of
reduction in the output tax liability shall be
extended accordingly:
Provided further that the Commissioner
may, on the recommendations of the Council,
by order, extend the date of matching relating
to claim of reduction in output tax liability to
such date as may be specified therein.
Explanation.ââ¬â For the purposes of this rule, it
is hereby declared that-
(i) the claim of reduction in output tax
liability due to issuance of credit notes in
FORM GSTR-1 that were accepted by the
corresponding recipient in FORM GSTR-2
without amendment shall be treated as
matched if the said recipient has furnished
a valid return.
(ii) the claim of reduction in the output
tax liability shall be considered as matched
where the amount of output tax liability
after
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uction in output tax liability
and reversal of claim of reduction.- (1) Any
discrepancy in claim of reduction in output
tax liability, specified in sub-section (3) of
section 43, and the details of output tax
liability to be added under sub-section (5) of
the said section on account of continuation of
such discrepancy, shall be made available to
the registered person making such claim
electronically in FORM GST MIS- 1 and the
recipient electronically in FORM GST MIS-2
through the common portal on or before the
last date of the month in which the matching
has been carried out.
(2) A supplier to whom any discrepancy is
made available under sub-rule (1) may make
suitable rectifications in the statement of
outward supplies to be furnished for the
month in which the discrepancy is made
available.
(3) A recipient to whom any discrepancy is
made available under sub-rule (1) may make
suitable rectifications in the statement of
inward supplies to be furnished for the month
in which the discrepa
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n in output tax liability in
the details of outward supplies shall be
communicated to the registered person in
FORM GST MIS-1 electronically through the
common portal.
77. Refund of interest paid on reclaim of
reversals.- The interest to be refunded
under sub-section (9) of section 42 or sub-
section (9) of section 43 shall be claimed by
the registered person in his return in FORM
GSTR-3 and shall be credited to his electronic
cash ledger in FORM GST PMT-05 and the
amount credited shall be available for
payment of any future liability towards
interest or the taxable person may claim
refund of the amount under section 54.
78. Matching of details furnished by the e-
Commerce operator with the details furnished
by the supplier. The following details
relating to the supplies made through an e-
Commerce operator, as declared in FORM
GSTR-8, shall be matched with the
corresponding details declared by the
supplier in FORM GSTR-1,
(a) State of place of supply; and
(b) net taxable value:
Provid
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ch the discrepancy is made
available.
(3) An operator to whom any discrepancy is
made available under sub-rule (1) may make
suitable rectifications in the statement to be
furnished for the month in which the
discrepancy is made available.
(4) Where the discrepancy is not rectified
under sub-rule (2) or sub-rule (3), an amount
to the extent of discrepancy shall be added to
the output tax liability of the supplier in his
return in FORM GSTR-3 for the month
succeeding the month in which the details of
discrepancy are made available and such
addition to the output tax liability and
interest payable thereon shall be made
available to the supplier electronically on the
common portal in FORM GST MISââ¬â3.
80. Annual return.- (1) Every registered
person, other than an Input Service
Distributor, a person paying tax under section
51 or section 52, a casual taxable person and
a non-resident taxable person, shall furnish
an annual return as specified under sub-
section (1) of section 44 electr
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under
section 45, shall furnish such return
electronically in FORM GSTR-10 through the
common portal either directly or through a
Facilitation Centre notified by the
Commissioner.
82. Details of inward supplies of persons
having Unique Identity Number.- (1) Every
person who has been issued a Unique
Identity Number and claims refund of the
taxes paid on his inward supplies, shall
furnish the details of such supplies of taxable
goods or services or both electronically in
FORM GSTR-11, along with application for
such refund claim, through the common
portal either directly or through a Facilitation
Centre notified by the Commissioner.
(2) Every person who has been issued a
Unique Identity Number for purposes other
than refund of the taxes paid shall furnish the
details of inward supplies of taxable goods or
services or both as may be required by the
proper officer in FORM GSTR-11.
83. Provisions relating to a goods and
services tax practitioner.ââ¬â⬢ (1) An applica-tion
in FORM GST PCT-
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xamination having a
degree in Commerce, Law, Banking
including Higher Auditing, or Business
Administration or Business Management
from any Indian University established
by any law for the time being in force; or
(ii) a degree examination of any
Foreign University recognised by any
Indian University as equivalent to the
degree examination mentioned in sub-
-clause (i); or
(iii) any other examination notified by
the Government, on the recommendation
of the Council, for this purpose; or
(iv) has passed any of the following
examinations, namely:-
(a) final examination of the Institute of
Chartered Accountants of India; or
(b) final examination of the Institute of
Cost Accountants of India;
or
(c) final examination of the Institute of
Company Secretaries of India.
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(2) On receipt of the application referred to
in sub-rule (1), the officer authorised in this
behalf shall, after making such enquiry as he
considers necessary, e
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ng
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
30TH JUNE, 2017
said
authorised shall be allowed to undertake
such tasks as indicated in the
authorisation during the period of
authorisation.
(7) Where a statement required to be
furnished by a registered person has been
furnished by the goods and services tax
practitioner authorised by him, a confirm
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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
the
person on
common portal and such
application shall not be proceeded with
further until the registered person gives his
consent to the same.
863
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(9) Any registered person opting to furnish
his return through a goods and services tax
practitioner shallââ¬â
(a) give his consent in FORM GST PCT-
05 to any goods and services tax
practitioner to prepare and furnish his
return; and
(b) before confirming submission of any
statement prepared by the goods and
services tax practitioner, ensure that the
facts mentioned in the return are true and
correct.
(10) The goods and services tax
practitioner shallââ¬â⬢
(a) prepare the statements wi
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egister specified under
864
30TH JUNE, 2017
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 byââ¬â⬢
(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 ÃŽŸÃŽâ⢠as
ascertained by the said person;
(c) the amount of tax and interest
payable as a result of mismatch under
section 42 or section 43 or section 50; or
(d) any amount of interest that may
accrue from time to time.
(3) Subject to the provisions of section 49,
payment of every liability by a registered
person as per his return shall be made by
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fully, as the case may be, if the taxable
person makes the payment of tax, interest
and penalty specified in the show cause
notice or demand order and the electronic
liability register shall be credited accordingly.
(7) A registered person shall, upon noticing
any discrepancy in his electronic liability
ledger, communicate the same to the officer
exercising jurisdiction in the matter, through
the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The
electronic credit ledger shall be maintained in
FORM GST PMT-02 for each registered
person eligible for input tax credit under the
Act on the common portal and every claim of
input tax credit under the Act shall be
credited to the said ledger.
(2) The electronic credit ledger shall be
debited to the extent of discharge of any
liability in accordance with the provisions of
section 49.
(3) Where a registered person has claimed
refund of any unutilized amount from the
electronic credit ledger in accordance with
the provision
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nic cash ledger under sub-section (1)
of section 49 shall be maintained in FORM
GST PMT-05 for each person, liable to pay
tax, interest, penalty, late fee or any other
amount, on the common portal for crediting
the amount deposited and debiting the
payment therefrom towards tax, interest,
penalty, fee or any other amount.
(2) Any person, or a person on his behalf,
shall generate a challan in FORM GST
PMT-06 on the common portal and enter the
details of the amount to be deposited by him
towards tax, interest, penalty, fees or any
other amount.
(3) The deposit under sub-rule (2) shall be
made through any of the following modes,
namely:ââ¬â⬢
(i) Internet Banking through authorised
banks;
(ii) Credit card or Debit card through the
authorised bank;
(iii) National Electronic Fund Transfer or
Real Time Gross Settlement from any bank;
or
(iv) Over the Counter payment through
authorised banks for deposits up to ten
thousand rupees per challan per tax period,
by cash, cheque or demand draft:
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ed 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 main-
tained in the authorised bank, a Challan
Identification Number shall be generated by
the collecting bank and the same shall be
indicated in the challan.
(7) On receipt of the Challan Identification
Number
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he 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.
The
Explanation 1.-
refund shall be
deemed to be rejected if the appeal is finally
rejected.
Explanation 2.- For the purposes of this
rule, it is hereby clarified that a refund shall
be deemed to be rejected, if the appeal is
finally rejected or if the claimant gives an
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undertaking to the proper officer that he shall
not file an appeal.
88.
Identification number for each tran-
saction. (1) A unique identif
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Provided that any claim for refund relating
to balance in the electronic 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,
30TH JUNE, 2017
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
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vant Bank
Realisation Certificates or Foreign Inward
Remittance Certificates, 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
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the second
case of the
a Special
endorsement specified in
proviso to sub-rule (1) in the
supply of goods made to
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 decla
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he said
order in a case where the refund arises on
account of the finalisation of provisional
assessment;
30TH JUNE, 2017
(j) a statement showing the 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;
(1) a declaration to the effect that the
incidence of tax, interest or any other
amount claimed as refund has not been
passed on to any other person, in a case
where the amount of refund claimed does
not exceed two lakh rupees:
Provided that a declaration is not
required to be furnished in respect of the
cases covered under clause (a) or clause (b)
or clause (c) or clause (d) or clause (f) of
sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM
GST RFD-01 issued by a chartered
accountant or a cost accountant to the
effect that the incidence of tax, interest or
any other amount claimed as refund has
not been passed
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x
under bond or letter of undertaking in
accordance with the provisions of sub-section
(3) of section 16 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), refund of
input tax credit shall be granted as per the
following formulaââ¬â
Refund Amount = (Turnover of zero-rated
supply of goods +
Turnover of zero-rated
supply of services) x Net
ITC Adjusted Total
Turnover
30TH JUNE, 2017
supply of services has not been completed
during the relevant period;
(E) “Adjusted Total turnover” means the
turnover in a State or a Union territory, as
defined under sub-section (112) of section
2, excluding the value of exempt supplies
other than zero-rated supplies, during the
relevant period;
(F) “Relevant period” means the period
for which the claim has been filed.
(5) In the case of refund on account of
inverted duty structure, refund of input tax
credit shall be granted as per the following
formula-
Maximum Refund Amount =
{(Turnover of
inverted rated supply of
Where,ââ¬â⬢
goods)
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d rated supply of
goods
Explanation. For the purposes of this sub
rule, the expressions “Net ITC” and
“Adjusted Total turnover” shall have the
same meanings as assigned to them in sub-
rule (4).
the
90. Acknowledgement.- (1) Where the
application relates to a claim for refund from
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
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e person claiming refund has, during any
period of five years immediately preceding
the tax period to which the claim for refund
relates, not been prosecuted for any offence
under the Act or under an existing law where
the amount of tax evaded exceeds two
hundred and fifty lakh rupees.
(2) 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
30TH JUNE, 2017
sanctioned under sub-rule (2) and the same
shall be electronically credited to any of
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und is liable to be withheld
under the provisions of sub-section (10) or, as
the case may be, sub-section (11) of section
54, he shall pass an order in Part B of FORM
GST RFD-07 informing him the reasons for
withholding of such refund.
(3) Where the proper officer is satisfied, for
reasons to be recorded 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-08 to the applicant, requiring him
to furnish a reply in FORM GST RFD-09
within a period of fifteen days of the receipt of
such notice and after considering the reply,
make an order in FORM GST RFD-06
sanctioning the amount of refund in whole or
part, or rejecting the said refund claim and
the said order shall be made available to the
applicant electronically and the provisions of
sub-rule (1) shall, mutatis mutandis, apply to
the extent refund is allowed:
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mmunicated under sub-rule (3) of rule 90,
the amount debited under sub-rule (3) of rule
89 shall be re-credited to the electronic credit
ledger.
(2) Where any amount claimed as refund is
rejected under rule 92, either fully or partly,
the amount debited, to the extent of rejection,
shall be re-credited to the electronic credit
ledger by an order made in FORM GST PMT-
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 with
a payment advice in FORM GST RFD-05,
specifying therein the amount of refund
30TH JUNE, 2017
which is delayed, the period of delay for
which interest is payable and the amount of
interest payable, and such amount of interest
s
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ice and
the price of the supply covered under a
single tax invoice exceeds five thousand
rupees, excluding tax paid, if any;
(b) name and Goods and Services Tax
Identification Number or Unique Identity
Number of the applicant is mentioned in
the tax invoice; and
(c) such other restrictions or conditions
as may be specified in the notification are
satisfied.
(4) The provisions 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
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OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
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.ââ¬â (1) The shipping bill
filed by an exporter shall be deemed to be an
application for refund of integrated tax paid
on the goods expo
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d to the bank account of
the applicant mentioned in his registration
particulars and as intimated to the Customs
authorities.
(4) The claim for refund shall be withheld
where,ââ¬â⬢
(a) a request has been received from the
jurisdictional Commissioner of central tax,
State tax or Union territory tax to withhold
the payment of refund due to the person
872
30TH JUNE, 2017
claiming refund in accordance with the
provisions of sub-section (10) or sub-section
(11) of 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
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proper officer,
appellate authority or Appellate Tribunal or
court, shall be paid from the Fund.
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3) Any utilisation of amount from the
Consumer Welfare Fund under sub-section (1)
of section 58 shall be made by debiting the
Consumer Welfare Fund account and
crediting the account to which the amount is
transferred for utilisation.
(4) The Government shall, by an order,
constitute a Standing Committee with a
Chairman, a Vice-Chairman, a Member
Secretary 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
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details and recommended for consideration
accordingly, by the Member Secretary.
(8) The Committee shall have powers-
a. to require any applicant to produce
before it, or before a duly authorised
Officer of the Government such books,
accounts, documents, instruments, or
commodities in custody and control of
the applicant, as may be necessary for
proper evaluation of the application;
b. to require any applicant to allow entry
and inspection of any premises, from which
activities claimed to be for the welfare of
consumers are 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
a
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ral Consumer Protection Council
and the Bureau of Indian Standards shall
recommend to the Goods and Services Tax
Council, the broad guidelines for considering
the projects or proposals for the purpose of
incurring expenditure from the Consumer
Welfare Fund.
Chapter XI
Assessment and Audit
98. Provisional Assessment.- (1) Every
registered person requesting for payment of
tax on a provisional basis in accordance with
the provisions of sub-section (1) of section 60
shall furnish an application along with the
documents in support of his request,
electronically in FORM GST ASMT-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
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¬Â shall include
the amount of integrated tax, central tax,
State tax or Union territory tax and cess
payable in respect of the transaction.
(5) The proper officer shall issue a notice in
FORM GST ASMT-06, calling for information
and records required for finalization of
assessment under sub-section (3) of section
60 and shall issue a final assessment order,
specifying the amount payable by the
registered person or the amount refundable, if
any, in FORM GST ASMT-07.
(6) The applicant may file an application in
FORM GST ASMT- 08 for the release of the
security furnished under sub-rule (4) after
issue of the 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-09 within a period
of seven working days from the date of the
receipt of the application under sub-rule (6).
99. Scrutiny of returns.ââ¬â (1) Where any
return f
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ere the explanation furnished by the
registered person
or the information
submitted under sub-rule (2) is found to be
acceptable, the proper officer shall inform him
accordingly in FORM GST ASMT-12.
100. Assessment in certain cases.- (1) The
order of assessment made under sub-section
(1) of section 62 shall be issued in FORM GST
ASMT-13.
(2) The proper officer shall issue a notice to
a taxable person in accordance with the
provisions of section 63 in FORM GST ASMT-
14 containing the grounds on which the
assessment is proposed to be made on best
judgment basis and after allowing a time of
fifteen days to such person to furnish his
reply, if any, pass an order in FORM GST
ASMT-15.
(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,
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upply of goods or services or both, the
input tax credit availed and utilised, refund
claimed, and other relevant issues and record
the observations in his audit notes.
(4) The proper officer may inform the
registered person of the discrepancies
noticed, if any, as observed in the audit and
the said person may file his reply and the
proper officer shall finalise the findings of the
audit after due consideration of the reply
furnished.
(5) On conclusion of the audit, the proper
officer shall inform the findings of audit to the
registered person in accordance with the
provisions of sub-section (6) of section 65 in
FORM GST ADT-02.
102. Special Audit.ââ¬â (1) Where special
audit is required to 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-03 to the
registered person to get his records audited
by a chartered accountant or a cost
accountant specified in the said direction.
875
SERIES I No
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f advance
rulings pronounced by the Authority. ââ¬â A
copy of the advance ruling shall be certified
to be a true copy of its original by any
member of the Authority for Advance Ruling.
106. Form and manner of appeal to the
Appellate Authority for Advance Ruling.ââ¬â
(1) An appeal against the advance ruling
issued under sub-section (6) of section 98
shall be made by an applicant on the common
portal in FORM GST ARA-02 and shall be
accompanied by a fee of ten thousand rupees
to be deposited in the manner specified in
section 49.
(2) An appeal against the advance ruling
issued under sub-section (6) of section 98
shall be made by the concerned officer or the
jurisdictional officer referred to in section 100
on the common portal in FORM GST ARA-03
876
30TH JUNE, 2017
and no fee 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 the relevant documents accom-
panying such ap
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lly or
otherwise as
the
may be notified by
Commissioner, and a provisional acknow-
ledgement shall be issued to the appellant
immediately.
(2) The grounds of appeal and the form of
verification as contained in FORM GST APL-
01 shall be signed in the manner specified in
rule 26.
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3) A certified copy of the decision or order
appealed against shall be submitted within
seven days of filing the appeal under sub-rule
(1) and a final acknowledgement, indicating
appeal number shall be issued thereafter in
FORM GST APL-02 by the Appellate
Authority or an officer authorised by him in
this behalf:
Provided that where the certified copy of
the decision or order is submitted within
seven days from the date of filing the FORM
GST APL-01, the date of filing of the appeal
shall be the date of the issue of the
provisional acknowledgement and where the
said copy is submitted after seven days, the
date of filing of the appeal shall be th
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on
the common portal and a provisional
acknowledgement shall be issued to the
appellant immediately.
(2) A memorandum of cross-objections to
the Appellate Tribunal under sub-section (5)
30TH JUNE, 2017
of section 112 shall be filed either
electronically or otherwise as may be notified
by the Registrar, in FORM GST APL-06.
(3) The appeal and the memorandum of
cross objections shall be signed in the
manner specified in rule 26.
(4) A certified copy of the decision or order
appealed against along with fees as specified
in sub-rule (5) shall be submitted to the
Registrar within seven days of the filing of
the appeal under sub-rule (1) and a final
acknowledgement, indicating the appeal
number shall be issued thereafter in FORM
GST APL-02 by the Registrar:
Provided that where the certified copy of
the decision or order is submitted within
seven days from the date of filing the FORM
GST APL-05, the date of filing of the appeal
shall be the date of the issue of the
provisional acknowledgement
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nt
documents on the common portal.
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(EXTRAORDINARY No. 3)
(2) A certified copy of the decision or order
appealed against shall be submitted within
seven days of filing the application under
sub-rule (1) and an appeal number shall be
generated by the Registrar.
112. Production of additional evidence
before the Appellate Authority or the
Appellate Tribunal.ââ¬â (1) The appellant shall
not be allowed to produce before the
Appellate Authority or the Appellate Tribunal
any evidence, whether oral or documentary,
other than the evidence produced by him
during the course of the proceedings before
the adjudicating authority or, as the case may
be, the Appellate Authority except in the
following circumstances, namely:-
(a) where the adjudicating authority or,
as the case may be, the Appellate
Authority has refused to admit evidence
which ought to have been admitted; or
(b) where the appellant was prevented
by sufficient cause from producing th
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¢ââ¬ââ¬
(a) to examine the evidence or document
or to cross-examine any witness produced
by the appellant; or
(b) to produce any evidence or any
witness in rebuttal of the evidence
produced by the appellant under sub-rule
(1).
(4) Nothing contained in this rule shall
affect the power of the Appellate Authority or
the Appellate Tribunal to direct the
production of any document, or the
examination of any witness, to enable it to
dispose of the appeal.
113. Order of Appellate Authority or
Appellate Tribunal.ââ¬â⬢ (1) The Appellate
Authority shall, along with its order under
sub-section (11) of section 107, issue a
summary of the order in FORM GST APL-04
clearly indicating the final amount of demand
confirmed.
(2) The jurisdictional officer shall issue a
statement in FORM GST APL-04 clearly
indicating the final amount of demand
confirmed by the Appellate Tribunal.
114. Appeal to the High Court.- (1) An
appeal to the High Court under sub-section
(1) of section 117 shall be filed in FORM
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on goods held in
stock on the appointed day. – (1) Every
registered person entitled to take credit of
input tax under section 140 shall, within
ninety days of the appointed day, submit a
declaration electronically in FORM GST
TRAN-1, duly signed, on the common portal
specifying therein, separately, the amount of
input tax credit to which he is entitled under
the provisions of the said section:
Provided that the Commissioner may, on
the recommendations of the Council, extend
the period of ninety days by a further period
not exceeding ninety days:
Provided that in the case of a claim under
sub-section (1) of section 140, the application
shall specify separately-
(i) the value of claims under section 3,
sub-section (3) of section 5, sections 6 and
6A and sub-section (8) of section 8 of the
Central Sales Tax Act, 1956 made by the
applicant; and
(ii) the serial number and value of
declarations in Forms C or F and
certificates in Forms E or H or Form I
specified in rule 12 of the Central Sa
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supplier, serial
number and date of issue of the invoice
by the supplier or any document on the
basis of which credit of input tax was
admissible under the existing law;
(ii) the description and value of the
goods or services;
(iii) the quantity in case of goods and
the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and
duties or, as the case may be, the value
added tax [or entry tax] charged by the
supplier in respect of the goods or
services; and
(v) the date on which the receipt of
goods or services is entered in the books
of account of the recipient.
(3) The amount of credit specified in the
application in FORM GST TRAN-1 shall be
credited to the electronic credit ledger of the
applicant maintained in FORM GST PMT-02
on the common portal.
(4) (a) (i) A registered person, holding stock
of goods which have suffered tax at the first
point of their sale in the State and the
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subsequent sales
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ing the following
conditions, namely:-
880
(i) such goods were not wholly exempt
from tax under the Goa Value Added Tax
Act, 2005.
(ii) the document for procurement of
such goods is available with the
registered person.
(iii) the registered person availing of
this scheme and having furnished the
details of stock held by him in
accordance with the provisions of clause
(b) of sub-rule (2) of rule 1, submits a
statement in FORM GST TRAN 2 at the
end of each of the six tax periods during
which the scheme is in operation
indicating therein the details of supplies
of such goods effected during the tax
period;
30TH JUNE, 2017
(iv) the amount of credit allowed shall
be credited to the electronic credit
ledger of the applicant maintained in
FORM GST PMT-2 on the Common
Portal.
(v) the stock of goods on which the
credit is availed is so stored that it can
be easily identified by the registered
person.
118. Declaration to be made under clause (c)
of sub-section (11) of section 142.- Every
person
= = = = = = = =
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= = = = = = = =
such goods sent on approval
in FORM GST TRAN-1.
121. Recovery of credit wrongly availed.ââ¬â
The amount credited under sub-rule (3) of
rule 117 may be verified and proceedings
under section 73 or, as the case may be,
section 74 shall be initiated in respect of any
credit wrongly availed, whether wholly or
partly.
SERIES I No. 13
Chapter XV
Anti-Profiteering
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
122. Constitution of the Authority.- The
Authority shall consist of,ââ¬â⬢
(a) a Chairman who holds or has held a
post equivalent in rank to a Secretary to the
Government of India; and
(b) four Technical Members who are or
have been Commissioners of State tax or
central tax or have held an equivalent post
under the existing law,
to be nominated by the Council.
123. Constitution of the Standing Commi-
ttee and Screening Committees.- (1) The
Council may constitute a Standing Committee
on Anti-profiteering which shall consist of
such officers of the State Government and
Central
= = = = = = = =
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= = = = = = = =
pension.
(3) The Technical Member shall be paid a
monthly salary of Rs. 2,05,400 (fixed) and
shall be entitled to draw allowances as are
admissible to a Government of India officer
holding Group 'A' post carrying the same
pay:
Provided that where a retired officer is
selected as a Technical Member, he shall be
paid a monthly salary of Rs. 2,05,400 reduced
by the amount of pension.
(4) The Chairman shall hold office for a
term of two years from the date on which he
enters upon his office, or until he attains the
age of sixty- five years, whichever is earlier
and shall be eligible for reappointment:
Provided that person shall not be selected
as the Chairman, if he has attained the age of
sixty-two years.
(5) The Technical Member of the
Authority shall hold office for a term of two
years from the date on which he enters upon
his office, or until he attains the age of sixty-
five years, whichever is earlier and shall be
eligible for reappointment:
Provided that person shall not be selected
= = = = = = = =
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= = = = = = = =
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 prices
along with interest at the rate of eighteen
per cent. from the date of collection of
higher amount till the date of return of such
amount or recovery of the amount not
returned, as the case may be, in case the
eligible person does not claim return of the
amount or is not identifiable, and
depositing the same in the Fund referred to
in section 57;
(c) imposition of penalty as specified in
the Act; and
(d) cancellation of registration under the
Act.
128. Examination of application by the
Standing Committee and Screening
Committee.ââ¬â⬢ (1) The Standing Committee
shall, within a period of two months from the
date of receipt of a written application, in
such form and manner as m
= = = = = = = =
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= = = = = = = =
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 collect evidence
necessary to determine whether the benefit
of 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.
(3) The Director General of Safeguards
shall, before initiation of investigation, issue a
notice to the interested parties containing,
inter alia, information on the following,
namely:ââ¬â⬢
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(a) the description of the goods or
services in respect of which the
proceedings have been initiated;
(b) summary of statement of facts on
which the allegations are
= = = = = = = =
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= = = = = = = =
s (3) and (5) of rule 129 and sub-rule (2) of
rule 133, the provisions of section 11 of the
Right to Information Act, 2005 (22 of 2005),
shall apply mutatis mutandis to the
disclosure of any information which is
provided on a confidential basis.
(2) The Director General of Safeguards may
require the parties providing information on
confidential basis to furnish non-confidential
summary thereof and if, in the opinion of the
party providing such information, the said
30TH JUNE, 2017
information cannot
party may submit to the Director General of
Safeguards a statement of reasons as to why
summarisation is not possible.
be summarised, such
131. Co-operation with other agencies or
statutory authorities.- Where the Director
General of Safeguards deems fit, he may seek
opinion of any other agency or statutory
authorities in discharge of his duties.
132. Power to summon persons to give
evidence and produce documents.ââ¬â- (1) The
Director General of Safeguards, or an officer
authorised by
= = = = = = = =
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= = = = = = = =
granted to the interested parties by the
Authority where any request is received in
writing from such interested parties.
883
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(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 orderââ¬â⬢
(a) reduction in prices;
(b) return to the recipient, an amount
equivalent to the amount not passed on by
way of commensurate reduction in prices
along with interest at the rate of eighteen
per cent. from the date of collection of
higher amount till the date of return of such
amount or recovery of the amount including
interest not returned, as the case may be,
in case the eligible person does not claim
return of the amount or is not identifiable,
and depositing the same in the Fund
referred to in section 57;
(c) imposit
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= = = = = = = =
thority
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) “Committeeâ⬠means the Standing
Committee on Anti-profiteering constituted
by the Council in terms of sub-rule (1) of
rule 123 of these rules;
(c) “interested party” includesââ¬â⬢
a. suppliers of goods or services under
the proceedings; and
b. recipients of goods or services
under the proceedings;
(d) “Screening Committee” means the
State level Screening Committee consti-
tuted in terms of sub-rule (2) of rule 123 of
these rules.
Chapter XVI
E-way Rules
138. E-way rule.ââ¬â Till such time as an E-
way bill system is developed and approved
by the Council, the Government may, by
notification, specify the documents that the
person in charge of a conveyance carrying
any consignment
= = = = = = = =
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= = = = = = = =
e
/VAT of
stock, inputs
contained in
semi-finished
or finished
goods held in
Unit
Quantity |Quan
Code
(UQC)
tity
Value
(As
adjusted
by debit
note/
/credit
Amount of ITC claimed (Rs.)
Inte-
Central
Tax
State
Tax
UT
Tax
grated Cess
Tax
supplier
note)
1
2
3
4
stock
5
6
7
8
9
10
11
12
13
7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finished or finished goods held in stock
*In case it is not feasible to identify invoice, the principle of first-in-first out may be followed.
885
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
8. Claim under section 18 (1) (c) or section 18 (1)(d)
30TH JUNE, 2017
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and
capital goods on which ITC is claimed
Invoice *
Bill of entry
Description of
GSTIN/
/Registra-
Sr.
tion
No. under CX/
/VAT of No. Date
supplier
inputs held in
stock, inputs
contained in
semi-finished
or finished
goods held in
Unit
Quantity
Code
(UQC)
Qty
Value**
(As
adjusted
by de
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
has been concealed therefrom.
Signature of authorised signatory
Name
Designation/Status
Date: dd/mm/yyyy
886
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GST ITC -02
[See rule – 41(1)]
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or
transfer of a business under sub-section (3) of section 18
1. GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN of transferee
5. Legal name of transferee
6.
Trade name, if any
7. Details of ITC to be transferred
Tax
1
Amount of matched
ITC available
2
Amount of matched ITC to be
transferred
3
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
8. Particulars of certifying Chartered Accountant or Cost Accountant
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 to the transferor
e) Attachment (option for uploading certificate)
9. Verificatio
= = = = = = = =
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= = = = = = = =
on which input tax credit is required to be paid under section
18(4).
GSTIN/
/Registration
*Invoice/
/Bill of
entry
Description of
inputs held in
Sr.
under CX/
No.
/VAT of
supplier
No. Date
stock, inputs
contained in
semi-finished
or finished
goods held in
stock and
capital goods
Unit
Quantity
Code
(UQC)
Qty
Value**
(As
adjusted
by debit
note/credit
Amount of ITC claimed (Rs.)
Inte-
note)
Central
Tax
State UT
Tax Tax
grated Cess
Tax
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 gooda held in stock (where invoice available)
5 (d) Inputs held in stock and as contained in semi-finished/finished goods held in stock (where
invoice not available)
5 (e) Capital goods held in stock (where invoice not available)
*
Ãâ© (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is n
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ignatory
Name
Designation/Status
Date dd/mm/yyyy
Form GST ITC-04
[See rule 45(3)]
Details of goods/capital goods sent to job worker and received back
1.
GSTIN –
2.
(a) Legal name –
(b) Trade name, if any –
3. Period:
Quarter
–
Year
4. Details of inputs/capital goods sent for job-work
GSTIN/
/State in
case of
Rate of tax (%)
Challan Challan Description
No.
date of goods
UQC Quantity
Taxable
value
Type of goods
(Inputs/capital
goods)
Central
tax
State/
/UT tax
Inte-
grated
tax
Ces
S
unregistere
d job-worker
123456789101112
889
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
ââ¬â⬢
30TH JUNE, 2017
5. Details of inputs/capital goods received back from job worker or sent out from business
place of job-work.
Received
back/sent
out to
Invoice
details in
Challan details if
case
GSTIN/
/State of job
worker if
unregistered
/supplied
another job Original Original
sent to another job
worker
worker/
challan challan
No.
date
supplied
from
premises of
job worker
Descri-
ption
UQ
= = = = = = = =
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= = = = = = = =
nt Department
âËÅÂ
(viii) Public Sector Undertaking
(ix) Unlimited Company
âËÅÂ
(x) Limited Liability Partnership
(xi) Local Authority
âËÅÂ
(xii) Statutory Body
(xiii) Foreign Limited Liability
âËÅÂ
(xiv) Foreign Company Registered (in India)
âËÅ âËÅ âËÅ âËÅ âËÅ âËÅ âËÅÂ
Partnership
(xv) Others (Please specify)
âËÅÂ
âËÅÂ
890
SERIES I No. 13
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
District
State
4.
Name of the State
5.
Jurisdiction detail
Centre
6.
Date of commencement of business
7.
(a)
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
Latitude
(b)
Contact Information
Office Email Address
Mobile Number
(c)
Nature of premises
Own
Leased
PIN Code
Longitude
Office Telephone number
Office Fax Number
STD
STD
Rented
Consent
Shared
Others
(specify)
(d)
Nature of business activity being carried out at above
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Last Name
DD/MM/YYYY
Gender
Email address
Yes/No
Director Identification Number (if
any)
Aadhaar Number
Passport No. (in case of foreigners)
Floor No.
891
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
SERIES I No. 13
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
11. Details of Authorised Signatory
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
PAN
Are you a citizen of
India?
Road/Street
District
PIN Code
ZIP code
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Yes/No
Residential Address in India
Building No./Flat No.
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
12.
Consent
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No.
Road/Street
District
PIN Code
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Net
= = = = = = = =
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= = = = = = = =
April to June, 2017
Year
Month
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies
covered by Table 6
(Amount in Rs.
for all Tables)
Place of
Invoice details
Amount
GSTIN/
/UIN
Rate
No. Date Value
Taxable
value
Integrated
Tax
Central
Tax
State/
/UT Tax
Cess
Supply
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
4A. Supplies other than those
e-commerce operator
(i) attracting reverse charge and (ii) supplies made through
4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than
Rs. 2.5 lakh
Place of Supply
(State/UT)
1
No.
2
Invoice details
Date
3
Rate
Value
4
5
Taxable
Value
6
Amount
Integrated Tax
7
Cess
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
5B. Supplies made through e-commerce operat
= = = = = = = =
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= = = = = = = =
value is upto Rs. 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators
(operator wise, rate wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non-GST outward supplies
Description
1
8A. Inter-State supplies to registered persons
8B. Intra- State supplies to registered persons
8C. Inter-State supplies to unregistered persons
8D. Intra-State supplies to unregistered persons
894
Nil Rated
Supplies
2
Exempted
(Other than Nil
rated/non-GST supply)
Non-GST
supplies
3
4
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in
Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period
and amendments thereof]
Revised details of document or
details of original Debit/Credit Notes
Amount
Details of original
document
or re
= = = = = = = =
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= = = = = = = =
ies made through e-commerce operator attracting TCS] [Rate
wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
895
SERIES I No. 13
GOVT. OF GOA
OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/
/Amendments of information furnished in earlier tax period
Place of supply
Amount
Rate
1
Gross Advance
Received/adjusted
2
/UT)
3
Tax
(Name of State Integrated Central State/UT Tax
UT Tax
Cess
Tax
4
5
6
7
I. Information for the current tax period
11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to
be added to output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being s
= = = = = = = =
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= = = = = = = =
9
Delivery Challan for job work
10
| Delivery Challan for supply on
approval
11
12
Delivery Challan in case of liquid
gas
Delivery Challan in cases other
than by way of supply (excluding
at Sr. No. 9 to 11)
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 and in case of any reduction
in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Date
Instructions –
Signature
Name of Authorised Signatory
Designation/Status…..
a. GSTIN:
b. UIN:
1. Terms used:
Goods and Services Tax Identification Number
Unique Identity Number
C.
UQC:
Unit Quantity Code
d. HSN:
e.
POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f.
B to B:
From one registered person to another registered person
g.
B to C:
From registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10
= = = = = = = =
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= = = = = = = =
or 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.
2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/made through e-commerce
operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
C.
Table 4C relating to supplies effected through e-commerce operator attracting collection of
tax at source under section 52 of the Act, operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient.
6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table
4. The P
= = = = = = = =
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= = = = = = = =
ly 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 reported under “0” tax amount heading in Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
(i)
B to C supplies (whether inter-State or intra-State) with invoice value upto Rs. 2,50,000;
898
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(ii) Taxable value net of debit/credit note raised in a particular tax period and information
pertaining to previous tax periods which was not reported earlier, shall be reported in Table
10. Negative value can be mentioned in this table, if required;
(iii) Transactions effected through e-commerce operator attracting collection of tax at source under
section 52 of the Act to be provided operator wise and rate wise;
(iv) Table
= = = = = = = =
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= = = = = = = =
t/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 the first three columns of this Table,
(iv)
Place of Supply (POS) only if the same is different from the location of the recipient;
(v)
Any debit/credit note pertaining to invoices issued before the appointed day under the existing
law also to be reported in this table; and
(vi)
Shipping bill to be provided only in case of exports transactions amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and
reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to
be paid thereon along with the respective PoS. It also includes information in Tab
= = = = = = = =
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= = = = = = = =
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
of
Invoice details
Rate
Taxable
value
Amount of tax
supplier
No.
Date Value
Integrated
tax
Central
Tax
State/
/UT Tax
Cess
Place of
supply
(Name of
State/UT)
1 2 3 4 5 6 7 8 9 10 11
4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
Invoice details
Place of
supply
(Name of
State/UT)
GSTIN
of
supplier
Amount of tax
Rate
Taxable
value
No.
Date
Value
Integrated
Tax
1
2
3
4
5
6
7
Central
Tax
8
State/
/UT Tax
9
Cess
10
11
5. Debit/Credit notes (including amendments thereof) received during current tax period
Revised details of
Details of
original
document
GSTIN No. Date GSTIN No. Date Value
document or details of
original Debit/Credit
Rate
Taxable
value
Amount of tax
note
Place of
supply
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
(ii)
Zero rated supply on payment of Tax
(iii) Zero rated supply without payment of Tax
(iv) Deemed exports
(A)
Exempted
Nil Rated
Non-GST supply
(vi)
(vii)
Total
Amount
3
901
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
SERIES I No. 13
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. Zero rated supply made with payment of Integrated Tax
D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS-[Rate wise]
GSTIN of e-commerce operator
4.2 Intra-State supplies (Net supply for the month)
Rate
Taxable Value
1
2
Central Tax
3
Amount of Tax
State/UT Tax
4
Cess
5
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g 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
6
1
(I)
2
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 Value
Amount of tax
1
2
Integrated Tax
3
Central Tax
4
State/UT Tax
5
CESS
6
(I)
Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit
notes/credit notes]
Amount of tax
Description
Taxable
value
1
2
Integrated Central
Tax
Tax
3
4
State/
/UT Tax
5
CESS
Integrated
Tax
Amount of ITC
Central
Tax
State/
CESS
/UT Tax
6
7
8
9
10
(I) On account of supplies received and debit notes/credit notes received during the current tax period
(a) Inputs
(b) I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
axable value
Integrated
tax
Central
tax
State/UT
Tax
CESS
2
3
4
5
6
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
1
(a)
TDS
(b)
TCS
904
Amount
Integrated tax
Central tax
State/ UT Tax
2
3
4
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
ââ¬â⬢
30TH JUNE, 2017
10.
Interest liability (Interest as on
On account of Output ITC claimed
liability
on
on
mismatched
mismatch invoice
On
account
of other
ITC
reversal
Undue
excess
claims or
Credit of
interest on
Interest
Delay in
Total
rectification of
excess
reduction
mismatch
liability
carry
forward
payment interest
of tax liability
[refer sec
50(3)]
1
2
3
4
5
6
7
8
9
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
11. Late Fee
On account of
1
Central Tax
State/UT tax
2
3
Late fee
12. Tax payable and paid
Part B
Description
Tax
payable
Paid in
cash
Integrated Tax
1
2
3
4
Paid t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Instructions:-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status…
1. Terms Used:
a) GSTIN
Goods and Services Tax Identification Number
b) TDS :-
Tax Deducted at Source
c) TCS :-
Tax Collected at Source
2.
3.
4.
5.
6.
GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be
updated on generation of GSTR-3 by taxpayer.
Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in
electronic credit ledger and cash ledger.
Tax liability relating to outward supplies in Table 4 is net of invoices, debit/c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
und claimed from cash ledger through Table 14 will result in a debit entry in electronic cash
ledger on filing of valid GSTR 3.
Reference No:
ÃŽ¤ÃŽ¿
GSTIN
Name
Address
Tax Period –
Form GSTR- 3A
[See rule 68]
Notice to return defaulter u/s 46 for not filing return
Type of Return –
Date:
Being a registered taxpayer, you are required to furnish return for the supplies made or received and
to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you
have not filed the said return till date.
2.
3.
4.
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.
Please note that no further communication will be issued for assessing the liability.
The notice shall be deemed to hav
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t as
per provisions of the Act.
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
907
OFFICIAL GAZETTE
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GSTR – 3B
[See rule 61(5)]
1.
2.
GSTIN
Legal name of the registered person Auto Populated
Year
Month
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable
value
Integrated Central
Tax
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
Compos
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
7
Tax/Cess
paid in
cash
8
Interest
Late
Fee
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details
1
TDS
TCS
Integrated Tax
Central Tax
State/UT Tax
2
3
4
Verification (by Authorised signatory)
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.
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.
909
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GSTR-4
[See rule 62]
Quarterly return for registered person opting for composition levy
Yea
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Taxable
Rate
Place of
supply
(Name
value Integrated Central State/UT
Tax
Tax
Tax
Cess of State/
/UT)
7
8
9
10
11
12
13
14
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
incorrect
5B. Debit Notes/Credit Notes [original)]
5C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
910
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
1
Composition tax amount
Turnover
2
Central Tax
3
State/UT Tax
4
30TH JUNE, 2017
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
Original details
Revised details
Quarter Rate
Turnover
Central Tax
State/UT tax Turnover
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Gross
Rate
Advance
Paid
2
Place of supply
(Name of State/
/UT)
3
Amo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax amount
3
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
1
(I) Interest on account of
(a)
Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
(II) Late fee
(a)
Central tax
Amount payable
Amount Paid
2
3
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
1
Tax
Interest
Penalty
Fee
Other
Debit Entry Nos.
2
3
4
5
6
7
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax/interest payment
[to be populated after payment of tax and submissions of return]
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
Interest
Late fee
2
3
4
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of Authoris
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
registered supplier attracting reverse charge.
This information will be auto-populated from the information reported by supplier in
GSTR-1;
(iii)
Table 4C to capture supplies from unregistered supplier;
(iv)
Table 4D to capture import of service;
(v)
(vi)
Tax recipient to have the option to accept invoices auto populated/add invoices,
pertaining to reverse charge only when the time of supply arises in terms of section 12 or
13 of the Act; and
Place of Supply (POS) only if the same is different from the location of the recipient.
5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/
/amended information of debit or credit note received, rate-wise. Place of Supply (POS) to be
reported only if the same is different from the location of the recipient. While furnishing
information the original debit/credit note, the details of invoice shall be mentioned in the first
three columns, While furnishing revision of a debit note/credit note, the detail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Supply
Rate
No.
Date Value
Taxable
value
Integrated
Tax
Central
State /
Cess
Tax
UT Tax
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)
3B. Supplies attracting reverse charge (From table 4A of GSTR-2)
4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
1
Invoice details
No.
2
Date
3
Value
4
Rate
5
Integrated Tax
Taxable value
6
Tax amount
7
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
document
Revised details of
document or details of
original Debit/Credit Note
5. Debit notes, credit notes (including amendments thereof) issued during current period
Details of original
Amount of tax
Rate
Taxable
value
Place of
supply (Name
of State/UT)
State
GSTIN No. Date GSTIN No. Date Value
Integrated Central
Tax
/UT
Cess
Tax
Tax
1
2 3
4
5 6
7
8
9
10
11
12
13
14
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
T Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
4. Inward supplies on which tax is to be paid on reverse charge
CESS
16
Invoice details
Amount of Tax
GSTIN
of
supplier
Rate
Taxable
value
Integrated Central
No Date Value
tax
Tax
State/
UT Cess
Tax
Place of
supply
(Name of
State/UT)
Whether
input or
input
service/
Amount of ITC available
Capital
goods (incl. Integrated Central
Plant and
machinery)/
Ineligible for
Tax
Tax
State/
UT Tax
Cess
ITC
1
2 3
4
5
6
7
8
9
10
11
12
13
14
15 16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier
4C. Import of service
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
Details of bill of entry
Amount
Whether
input/
Amount of ITC
available
/Capital
GSTIN of
supplier
Rate
Taxable
value
goods(incl.
No. Date
Value
Integrated
Tax
Cess
plant and
machinery)/
/Ineligible for
Integrated
Tax
Cess
ITC
1
2
3
4
LO
5
6
7
8
9
10
11
915
916
5A. Imports
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
formation furnished in Table 5
of earlier returns]-If details furnished earlier were incorrect
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
7A. Inter-State supplies
7. Supplies received from composition taxable person and other exempt/Nil rated/Non-GST
supplies received
Description
1
Composition taxable
Value of supplies received from
Exempt supply Nil Rated supply
Non-GST supply
person
2
3
4
5
7B. Intra-state supplies
SERIES I No. 13
8. ISD credit received
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
ISD Document Details
ISD Credit received
Amount of eligible ITC
GSTIN of ISD
No.
Date
Integrated Central
Tax
1
2
3
4
Tax
5
State/
UT Tax
6
Cess
7
8
Integrated Central State/UT
Tax
Tax
Tax
10
Cess
9
11
8A. ISD Invoice
8B. ISD Credit Note
9. TDS and TCS Credit received
GSTIN of Deductor/
/GSTIN of
Amount
Gross
Value
Sales
Return
Net Value
e-Commerce Operator
Integrated
Tax
Central Tax State Tax/UT Tax
1
2
3
4
5
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Credit Reversal/Reclaim
30TH JUNE, 2017
Description for reversal of ITC
To be added to
or reduced from
output liability
Amount of ITC
Integrated
Tax
Central
Tax
State/UT
Tax
CESS
2
3
4
5
6
A.
1
Information for the current tax
period
(a) Amount in terms of rule 37(2)
(b) Amount in terms of rule 39(1)(j)(ii)
(c) Amount in terms of rule 42 (1) (m)
(d) Amount in terms of rule 43(1) (h)
(e) Amount in terms of rule 42 (2)(a)
(f) Amount in terms of rule 42(2)(b)
(g) On account of amount paid
subsequent to reversal of ITC
(h) Any other liability (Specify)
To be added
To be added
To be added
To be added
To be added
To be reduced
To be reduced
B. Amendment of information furnished in Table No. 11 at S. No. A in an earlier return
Amendment is in respect of
information furnished in the Month
Specify the information you wish to
amend (Drop down)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce from
output liability
Amount
Integrated
Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nstructions –
Signatures…..
Name of Authorised Signatory
Designation/Status
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
Unique Identity Number
b. UIN:
C.
UQC:
Unit Quantity Code
d.
HSN:
e.
POS:
f.
Harmonized System of Nomenclature
Place of Supply (Respective State)
B to B: From one registered person to another registered person
g. B to C: From registered person to unregistered person
Table 3 & 4 to capture information of:
2.
(i)
(ii)
(iii)
(iv)
Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by
supplier in GSTR-1 to be made available in GSTR-2 based on auto-populated details received
in GSTR-2A;
Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to
capture inward supplies attracting reverse charge;
The recipient taxpayer has the following option to act on the auto populated information:
a. Accept,
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. Kee
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e only when the time of supply arises in terms of section 12 or 13
of the Act; and
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).
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.
6.
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 of imports, the GSTIN would be of
recipient tax payer.
Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4
and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in
case of export transactions.
7.
Table 7
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
920
OFFICIAL GAZETTE
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GSTR-4A
Year
Quarter
1. GSTIN
[See rules 59(3) & 66(2)]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
2.
(a) Legal name of the registered person
Auto Populated
Auto Populated
(b) Trade name, if any
3. Inward supplies received from registered person including supplies attracting reverse charge
GSTIN
of
supplier
Invoice details
Amount of tax
Taxable
Rate
value Integrated
Place of
supply
(Name of
No.
Date Value
Central Tax State/UT Tax Cess
1
2
3
4
5
6
Tax
7
State/UT)
8
9
10
11
3A.
charge)
Inward supplies received from a registered supplier (other than supplies attracting reverse
3B. Inward supplies rec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le
Rate
No.
Date
Value
1
2
3
4
Taxable
value
5
Integrated
Integrated Tax
6
Cess
Cess
Tax
7
8
9
4. Amendment in the details furnished in any earlier return
Original
Revised details
details
Bill of entry
Bill of entry
Amount
Rate
Taxable
value
Amount of ITC
available
Differential ITC
(+/_)
No.
Date
No.
Date Value
1
2
3
4
5
6
7
Integrated
Tax
8
Cess
9
Integrated
Tax
10
Integrated
Cess
11
Cess
tax
12
13
5. Taxable outward supplies made to registered persons (including UIN holders)
Invoice details
Amount
GSTIN/
/UIN
Rate
No.
Date
Value
Taxable
value
Integrated
Tax
Central
Tax
State/
Cess
/UT Tax
Place of
Supply
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
922
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than
Rs. 2.5 lakh
Place of
Supply
(State/UT)
Invoice details
Amount
Rate
Taxable Value
1
No.
2
Date
Value
Integrated Tax
Cess
3
4
5
6
7
8
7. Taxable supplies (net
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ndments to taxable outward supplies to unregistered persons furnished in returns for Earlier
tax periods in Table 7
Amount
Rate of tax
Total taxable
value
State / UT Tax
Integrated Tax
Central Tax
Cess
1
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)
923
SERIES I No. 13
10. Total tax liability
Taxable
Rate of Tax
value
1
2
OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
GOVT. OF GOA
30TH JUNE, 2017
Amount of tax
Integrated
Central Tax
State/UT Tax
CESS
Tax
3
4
5
6
10A. On account of outward supply
10B. On account of differential ITC being negative in Table 4
11. Tax payable and paid
Paid through ITC
Description
Tax
payable
Paid in
cash
Tax Paid
Integrated tax
Cess
1
2
3
4
5
6
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
12. Interest, late fee and any other amount payable and paid
Description
1
I. Interest on account of
(a) Integrated tax
(b) Central Tax
(c) Sta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
us
Instructions:-
1. Terms used:
a.
GSTIN:
b. UIN:
Goods and Services Tax Identification Number
Unique Identity Number
C.
UQC:
d. HSN:
e.
POS:
f.
2.
3.
4.
B to B:
g. B to C:
Unit Quantity Code
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
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.
Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the
amount of ITC eligible on such import of goods.
5. Recipient to provide for Bill of Entry information including six digits port code and seven digits
bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax
period.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
. 2,50,000/-.
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.
925
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
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 –
3.
4.
5.
(b) Trade name, if any –
Name of the Authorised representative in India filing the return –
Period:
Month –
Year –
Taxable outward supplies made to consumers in India
Place of supply
(State/UT)
1
Rate of tax
Taxable value
(Amount in Rupees)
Integrated tax
Cess
2
3
4
5
5A. Amendments to taxable outward supplies to non-taxable per
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
gal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Year
Month
GSTIN
of
Invoice details
Rate
Taxable
value
Amount of Tax
supplier
No.
Date Value
1
2
3
4
5
6
Integrated tax
7
Central Tax State/UT Tax
8
9
CESS
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
tax
Central Tax
State/UT Tax
CESS
2
3
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
ISD invoice
Distribution of ITC by ISD
recipient is unregistered
No.
Date
Integrated Tax
Central Tax
State/UT
Tax
CESS
1
2
3
4
5
6
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
927
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
6. Amendments in information furnished in earlier returns in Tab
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit distribution
Re-distribution of input tax credit to the correct recipient
GSTIN of ISD invoice detail
original
recipient No.
ISD credit
note
Date
No.
Date
GSTIN
of new
recipient
ISD invoice
Input tax credit redistributed
Integrated Central
State
No.
Date
CESS
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
9A. Distribution of the amount of eligible ITC
9B. Distribution of the amount of ineligible ITC
928
SERIES I No. 13
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
10. Late Fee
On account of
1
Central Tax
2
State/UT tax Debit Entry No.
3
4
Late fee
11. Refund claimed from electronic cash ledger
Description
1
(a) Central Tax
(b) State/UT Tax
Fee
2
Other
3
Debit Entry Nos.
4
Bank Account Details (Drop Down)
30TH JUNE, 2017
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er
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.
929
OFFICIAL GAZETTE
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b) Trade name, if any
3. Input tax credit received for distribution
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of supplier
Invoice details
Rate Taxable
value
Amount of Tax
No.
Date Value
1
2
3
4
5
6
Integrated tax
7
Central Tax
8
State/UT Tax
Cess
9
10
4. Debit/Credit notes (including amendments thereof) received during current tax period
Details of original document
Revised details of document or details of Debit/Credit Note
GSTIN of No.
supplier
Date
GSTIN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
paid
Description
1
Amount of tax deducted
2
Amount paid
3
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description
1
(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
Amount payable
Amount paid
2
3
Description
1
Tax
Interest
Penalty
Fee
2
3
4
5
Other
6
Debit Entry Nos.
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
931
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of
tax and submissions of return]
Description
1
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
2
Interest
3
Late fee
4
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my kn
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ORDINARY No. 3)
30TH JUNE, 2017
Form GSTR – 8
[See rule 67(1)]
Statement for tax collection at source
1.
GSTIN
2.
(a)
(b)
Legal name of the registered person
Trade name, if any
3. Details of supplies made through e-commerce operator
Auto Populated
Auto Populated
Year
Month
(Amount in Rs. for all Tables)
Details of supplies made which attract TCS
Amount of tax collected at source
GSTIN of
the
supplier
Gross value of
1
2
supplies made
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
Value of
supplies
returned
3
Net amount liable
for TCS
Integrated Tax
Central Tax
State/UT Tax
4
5
6
7
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Details of supplies made which attract
Amount of tax collected at source
TCS
Month
GSTIN of GSTIN of
supplier supplier
Gross value
of supplies
made
Value of
supply
returned
1
2
3
4
5
Net
amount
liable for
TCS
6
Integrated
Tax
Central
Tax
State/UT Tax
7
8
9
4A. Supplies ma
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Plain text (Extract) only
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= = = = = = = =
solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Instructions:-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
1. Terms Used :-
a. GSTIN :-
Goods and Services Tax Identification Number
b. TCS :-
Tax Collected at source
An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.
2.
3.
TCS liability will be calculated on the basis of table 3 and table 4.
934
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.
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
older has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when
required to file by proper officer.
3.
Table 3 of GSTR-11 will be populated from GSTR-1.
4.
UIN holder will not be allowed to add or modify any details in GSTR-11.
935
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
Form GST PCT – 01
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part -A
State/UT –
(i)
Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii)
PAN
(iii) Email Address
(iv)
Mobile Number
District –
30TH JUNE, 2017
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
234
2.
State/UT
3.
Date of application
4.
PART B
Centre
State
Enrolment sought as:
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)
55
5
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4
9.5
9.6
Mobile Number
Landline Number
Email id
Professional Address
Building No./Flat No./Door No.
Floor No.
Name of the Premises/Building
Road/Street Lane
Locality/Area/Village
District
(Any three will be mandatory)
9.7
State
9.8
PIN Code
10.
Qualification Details
10.1
Qualifying Degree
10.2
Affiliation University/Institute
30TH JUNE, 2017
Consent
I on behalf of the holder of Aadhaar number
give consent to ââ¬ÅGoods and Services Tax Network” to obtain my details from UIDAI
for the purpose of authentication. “Goods and Services Tax Network” has informed me that
identity information would only be used for validating identity of the Aadhaar holder and will be
shared with Central Identities Data Repository only for the purpose of authentication.
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Application Reference Number (ARN) –
Y
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n
It has come to my notice that you are guilty of misconduct, the details of which are given hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to you should
not be rejected for reasons stated above. You are requested to submit your response within days
to the undersigned from the date of receipt of this notice.
Appear before the undersigned on
(date). (Time)â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits.
Signature
Form GST PCT-04
[See rule 83(4)]
Reference No.
Date-
âþ
Name
Address
Enrollment Number
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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e of Goods and Services Tax Practitioner) is attached herewith*.
*Strike out whichever is not applicable.
Signature of the authorised signatory
Name
Designation/Status
Date
Place
Part -B
Consent of the Goods and Services Tax Practitioner
(Legal name),
I > do hereby solemnly
accord my consent to act as the Goods and Services Tax Practitioner on behalf of
GSTIN â⬦â⬦â⬦â⬦â⬦â⬦â⬦.. only in respect of the activities specified by (Legal name), GSTIN
Date
Signature
Name
Enrolment No.
939
940
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No. /Invoice/Debit
SERIES I No. 13
ITC/Output Liability
Interest
Note/Credit Note
Month
Date
Number
Taxable Value
Integrated
Central
State
/ UT
Cess
Integrated
Central State
Cess
A. Finally Accepted Input Tax Credit
A.1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
1 September
Nil
2
September
A.2
Nil
Details of Invoices, Debit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the
return for month of September to be filed 20th October
1
Month
2
Month
One Month
One Month
B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
September filed by 20th October
1
July
2
July
1
August
2 August
30TH JUNE, 2017
B.3
Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have
become payable in the return of September filed by 20th October
One Month-high
One Month-high
C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
C.1
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August
filed by 20th September but mismatch was not rectified in the ret
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e been found to have mismatched and may become payable
in the return for November to be filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th
November
941
1
September
2 September
Nil/Two Months
Nil/Two Months
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
30TH JUNE, 2017
(EXTRAORDINARY No. 3)
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN –
Name (Legal) –
Trade name, if any
Tax Period –
Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All âââ¬â¼
Amount debited / credited
(Central Tax/State Tax/UT
Tax/Integrated Tax/CESS/Total)
Sr. No.
Date (dd/mm/yyyy)
Reference No.
Ledger used for
discharging liability
Description
Type of Transaction
[Debit (DR)
(Payable)] / [Credit
(CR) (Paid)/]
Tax
Interest
Penalty
Fee
Others
(Amount in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT
Tax/Integrated Tax/CESS/Total)
Total
Tax
Inte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(Legal) –
Demand ID
Demand date –
Trade name, if any –
–
Stay status ââ¬â Stayed/Un-stay
Period From
To
(dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All âââ¬â¼
(Amount in Rs.)
Sr.
No.
Date (dd/
/mm/yyyy)
Reference
No.
Tax Period, if
applicable
Ledger used
for discharging
Description
liability
1
2
3
4
5
6
Type of Transaction
[Debit (DR) (Payable)]/[Credit
(CR) (Paid)]/Reduction (RD)/
/Refund adjusted (RF)/]
7
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total Status
/Unstayed)
8
9
10
11
12
13
14
15
16
17
18
19
20
Note –
1.
2.
3.
4.
5.
All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete
description of the transaction to be recorded accordingly.
All payments made out of cash or credit ledger against the liabilities would be re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
AZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
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
Rs.)
Sr.
No.
Date (dd/mm/
/yyyy)
Reference
No.
Tax Period,
if any
Description (Source of credit
& purpose of utilisation)
Transaction Type
1
2
3
4
5
[Debit (DR) / Credit (CR)]
6
Credit/Debit
Balance available
Central
Tax
State UT
Tax Tax
7
8
9
Integrated
Tax
10
CESS
Total
11
12
Central
Tax
13
State
Tax
14
UT Integrated
Tax
Tax
15
16
CESS
Total
17
18
Balance of Provisional credit
Sr.
No.
Amount of provisional credit balance
Tax period
1
2
Central Tax
3
State Tax
4
UT
5
Integrated
6
Cess
7
Total
8
Mismatch credit (Other than reversed)
Amount of mismatch credit
Sr.
No.
Tax period
1
2
Central Tax
3
State Tax
4
UT
5
Integrated
6
Cess
Total
7
8
Note
1.
944
2.
All
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ference No. and date-
10.
9. No. and date of order vide which refund was rejected
Amount of credit-
Sr.
No.
Act (Central Tax/State Tax/
/UT Tax/Integrated Tax/CESS)
Tax
1
2
3
Interest
4
Amount of credit (Rs.)
Penalty
Fee
5
6
Other
7
Total
8
Signature
Name
Note-
Designation of the officer
'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; ââ¬Â¨Integrated Tax' stands for Integrated Goods and Services
Tax and 'Cess' stands for Goods and Services Tax(Compensation to States)
Form GST PMT -04
[See rules 85(7), 86(6) & 87(12)
Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
GSTIN
1.
2.
Name (Legal)
3.
Trade name, if any
4.
Ledger/Register in which
Credit ledger
Cash ledger
Liability register
discrepancy noticed
5.
Details of the discrepancy
Date
Type of tax
Type of discrepancy
Amount involved
Central Tax
State Tax
UT Tax
I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(by bank)
Reference
No.
Type of
Transaction
Period, if Description
applicable
[Debit (DR)/
/Credit (CR)]
1
2
3
4
5
6
7
8
Tax
Interest
Amount debited/credited (Central Tax/State Tax/
/UT Tax/Integrated Tax/CESS/Total)
Penalty Fee Others Total
Balance
Tax
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Interest Penalty Fee Others Fee
9
10
11
âËÅ 12 âËÅÂ
17
18
19
20
13
14
15
16
Note-
1. Reference No. includes BRN (Bank Reference Number), debit entry No., order No., if any, and acknowledgment
No. of return in case of TDS & TCS credit.
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which
deposit has been made, and type of liability for which any debit has been made will also recorded under the
head “description”.
4. Application No., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability
f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of India
(-)
CESS
(-)
Sub-Total
State (Name)
State Tax
(-)
UT (Name)
UT Tax
(-)
Total Challan Amount
Total Amount in words
Total
Mode of Payment (relevant part will become active when the particular mode is selected)
âËÅ e-Payment
(This will include all modes of e-payment
such as CC/DC and net banking.
Taxpayer will choose one of this)
âËÅ Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
Details of Instrument
NEFT/RTGS
Remitting bank
Beneficiary name
âËÅ Cash
GST
Cheque
âËÅ Demand Draft
Beneficiary Account Number (CPIN)
Name of beneficiary bank
Beneficiary Bank's Indian Financial System Code (IFSC)
Amount
Reserve Bank of India
IFSC of RBI
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
947
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Designation/Status (Manager, partner etc.)
Signature
Date
Paid Challan Information
GSTIN
Taxpayer Name
Name of Bank
Amount
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Date
Signature
Name of Authorized Signatory
Designation/Status…….
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
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. ââ¬Â¨Central Tax' stands for Central Goods and Services Tax; ââ¬Â¨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)]
Application for Refund
Select: Registered/Casual/Unregistered/Non-resident taxab
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oviso 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
No
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 services or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of such tax and
interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under rule
96 of the CGST Rules)
10. Verification
I/Wehereby 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):
Tax Period:
GSTIN/Name of
In
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ess
Rate (NA)
Col. 16 Col. 17 Col. 18
Col. 19 Col. 20 Col. 21
Col. 22
12
13
14
Amt
15
16
17
18
19
20
21
22
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col.18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Place
Date
Signature of Authorised Signatory
Statement 2:
Statement in case of Application under rule 89 sub-rule 2 (b) and (c)ââ¬â
Exports with payment of Tax:
(Name)
Designation/Status
Tax Period:
Invoice
No. Date
Value
Goods/Services (G/S) HSN UQC QTY
No. Date
1 2 3 4 5 15A 15B 6 7 89
Taxable value
Shipping bill/Bill of export
Port Code
Tax payment option
Integrated Tax
Whether tax on this
invoice is paid on
provisional basis (Yes/No)
EG
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pplication under rule 89 sub-rule 2 (d) and (e):
Refund by the supplier of SEZ/Developer:
GSTR-1 Table 5
GSTIN/
/UIN
Invoice details
Signature of Authorised Signatory
(Name)
Designation/Status
Tax Period: â⬦â⬦â⬦â⬦â⬦.
Integrated
Tax
Central Tax
State Tax/
/UT Tax
âËÅ No. Date Value Services HSN Taxable UOC CITY Rate Amt Rate Amt Rate (78) Amt
1
2
3
4
5
6
7
23A
23B
8
9
10
11
12
13
Cess
Rate
(NA)
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
ARE
Date of Receipt Payment Details
Amt
No.
14
15
16
17
18
19
20
21
22
Date
23C 23D
Ref No. Date
23E
23F
23G
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col.18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/Without Integrated Tax)
953
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
SERIES I No. 13
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fferent from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col.18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
954
Place
Date
Signature of Authorised Signatory
(Name)
Designation/Status
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
SERIES I No. 13
Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):
Refund by the EOU/Recipient of Deemed Exports:
Tax Period:
GSTIN/Name
of
unregistered
State
Invoice details
No Date Value
suppli
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
& 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
(Name)
Designation/Status
Order No:
Order Date:
Details of invoice covering transaction considered as intra ââ¬âState / inter-State transaction earlier
GSTIN/UIN
Name
(in case B2C)
Invoice details
Integrated Central
Tax
State
Place of Supply
Cess
Tax
Tax
(only if different
from the location
No. Date Value Taxable Value
Amt
Amt
Amt
Amt
of recipient)
1
2
3
4
5
6
7
8
9
10
Integrated Tax
Amt
11
Transaction which were held inter State / intra-State supply subsequently
Central Tax
Amt
12
State Tax
Amt
13
Cess
Amt
14
Place of Supply (only if different from the location
of recipient)
15
955
SERIES I No. 13
Statement 7:
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Statement in case of application filed under rule 89(2)(k)
Refund on account excess payment of tax
Sr.
No.
Tax period
Reference
No. of return
Date of
filing return
Excess amount available in Liability
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
able
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
:
Centre
Filed by
956
State/
Union Territory:
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Refund Application Details
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Tax
Interest
Penalty
Fees
Others
Total
Central Tax
State Tax
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.
Reference No. :
To
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Subject: Refund Application Reference No. (ARN).
.Dated
Sir/Madam,
.
.-Reg.
This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny
of your application, certain deficiencies have been noticed below:
Sr. No
1.
2.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tioned
V.
Bank Details
vi.
Bank Account No. as per application
vii.
Name of the Bank
viii.
Address of the Bank/Branch
ix.
IFSC
X.
MICR
Date:
Place:
Central
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
Payment Advice No:-
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
To PAO/ Treasury/RBI/ Bank
Refund Sanction Order No.
958
Signature (DSC):
Name:
Designation:
Office Address:
Date:
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
SERIES I No. 13
Order Date…….
GSTIN/UIN/Temporary ID
Name:
Refund Amount (as per Order):
Net Refund amount sanctioned
Interest on delayed Refund
Total
…….
Central Tax State Tax UT Tax
Integrated Tax
Cess
Details of the Bank
i.
Bank Account no as per application
ii.
Name of the Bank
iii.
Name and Address of the Bank/branch
iv.
IFSC
V.
MICR
Date:
Place:
To
Order No.:
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ÃŽ¤ÃŽ¿
FORM-GST-RFD-06
Signature (DSC):
Name:
Designation:
Office Address:
[See rule 92(1),92(3),92(4),92(5)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
whichever is not applicable
(a) and the amount is to be paid to the bank account specified by him in his application/
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the
Table above/
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial
number 5 of the Table above and the remaining amount of -rupees is to be paid to the bank
account specified by him in his application* ..
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
Section (…) of the Act. .
&3. I hereby reject an amount of INR
sub-section (…) of Section (…) of the Act.
&Strike-out whichever is not applicable
to Consumer Welfare Fund under sub-section (…) of
to M/s
having GSTIN
under
Date:
Place:
960
Signature (DSC):
Name:
Designation:
Office Address:
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
Reference No.
ÃŽ¤ÃŽ¿
(GSTIN/UIN/Temp. ID
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
isposed as per provisions under sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
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 withheld against following
reasons as per details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
i. Amount of Refund Sanctioned
ii. Amount of Refund Withheld
iii.
Amount of Refund Allowed
Integrated Tax Central Tax State Tax
UT Tax
Cess
961
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
SERIES I No. 13
Reasons for withholding of the refund:
30TH JUNE, 2017
>
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:
SCN No.:
ÃŽ¤ÃŽ¿
FORM-GST-RFD-08
[See rule 92(3)]
Signature (DSC):
Name:
Designation:
Of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
962
OFFICIAL GAZETTE
SERIES I No. 13
1. Reference No. of Notice
GSTIN/UIN
2.
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents
uploaded
7.
Verification
I
Place
Date
GOVT. OF GOA
30TH JUNE, 2017
(EXTRAORDINARY No. 3)
FORM-GST-RFD-09
[See rule 92(3)]
Reply to show cause notice
Date:
Date of issue
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Place
Date
DD/MM/YYYY
Signature of Authorised Signatory
Name
Designation/Status
Signature of Authorised Signatory
(Name)
Designation/ Status
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ment.
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 section 60
4. Details of Commodity/Service for which tax rate / valuation is to be determined
Sr.
No.
HSN
Name of commodity/
/service
Central tax
1
2
3
4
Tax rate
State/
/UT tax
5
Average monthly
Integrated
Valuation
turnover of the
Cess
tax
6
7
8
commodity/service
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
Designation/Status_
964
Date
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Reference No.:
To
GSTIN
Form GST ASMT-02
[See rule 98(2)]
Date:
Name
(Address)
Application Reference No. (ARN)
Dated
Notice for Seeki
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
are 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
965
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
SERIES I No. 13
(EXTRAORDINARY No. 3)
Reference No.:
To
GSTIN –
Form GST ASMT-04
[See rule 98(3)]
Date
Name –
Address –
Application Reference No. (ARN).
Dated
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.
words) in the form of
(mode) and bond in the prescribed format by
(date).
(in
Please note that if the bond and security are not furnished within the stipulated date, the provisional
assessment order w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rovisional 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
966
OFFICIAL GAZETTE
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Bond for provisional assessment
[Rule 98(3) & 98(4)]
I/We..
.of..
,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 â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦.;
WHEREAS final assessment of Integrated tax/central tax/State tax/Union terri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
days of the date of demand thereof being made in writing by the said Officer, this
obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall
be in full force and virtue:
AND the President/Governor shall, at his option, be competent to make good all the loss and damages
from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Central Government/State
Government for the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Witnesses
(1) Name and Address
(2) Name and Address
Accepted by me this..
India/Governor of
of
day of
(State)”.
Occupation
Occupation
Occupation
Occupation
(month)…..
(year)…..
(De
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nce No.:
ÃŽ¤ÃŽ¿
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule 98(5)]
Date:
dated:
Final Assessment Order
Preamble >
Signature
Name
Designation
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
968
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
SERIES I No. 13
(EXTRAORDINARY No. 3)
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
Sr. No.
Mode
1
2
ARN
Date
Reference No./Debit
entry No. (for cash
payment)
3
Date
Amount
Name of Bank
4
5
6
5. Verification-
I
hereby solemnly a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Name:
Address:
Tax period –
Form GST ASMT -10
[See rule 99(1)]
Date:
F.Y. –
Notice for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the following
discrepancies have been noticed:
>
You are hereby directed to explain the reasons for the aforesaid discrepancies by
(date). If no
explanation is received by the aforesaid date, it will be presumed that you have nothing to say in the
matter and proceedings in accordance with law may be initiated against you without making any further
reference to you in this regard.
Form GST ASMT -11
[See rule 99(2)]
Signature
Name
Designation
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any-
Act
7. Verification-
Tax
Reference No.
Reply
Date
Interest
Others
Total
I
hereby solemnly affirm
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re 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. No. Tax Period
Act
Tax
Interest
Penalty
Others
Total
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.
971
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
You are also informed that if you furnish the return within a period of 30 days from the date of service
of this order, the order shall be deemed to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Reference No.:
ÃŽ¤ÃŽ¿
Temporary ID
Name
Address
Tax Period –
Form GST ASMT – 15
[See rule 100(2)]
Date:
F.Y. –
SCN reference no. –
Date –
Assessment order under section 63
Preamble >
(time)
Signature
Name
Designation
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.
972
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
ââ¬â⬢
30TH JUNE, 2017
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 â⬦ 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 proceedi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for goods are lying in stock at godown
in a vehicle stationed at
(address) or
(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)
Sr. No.
1
Tax Period
Act
Tax
Interest, if any
2
3
4
5
Penalty
6
Others
(Amount in Rs.)
Total
7
8
Total
973
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
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
2. Name
Form GST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Signature
Name
Designation
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
SERIES I No. 13
(EXTRAORDINARY No. 3)
Reference No.:
To,
GSTIN
Name
Address
–
Period F.Y.(s) –
Form GST ADT-01
[See rule 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).
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 completion of the
audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at…..
(place) before the undersigned and to produce your
books of account and records for the aforesaid financial year(s) as required
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sions of the Act
and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you
under the provisions of the Act.
Reference No.:
To,
GSTIN
Name
Signature
Name
Designation
Form GST ADT-03
[See rule 102(1)]
Date:
Address
Tax period – F.Y.(s) –
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return/enquiry/investigation/…….. are going on;
And whereas it is felt necessary to get your books of account and records examined and audited by
(name), chartered accountant/cost accountant nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said chartered
accountant/cost accountant.
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT-04
[See rule 102(2)]
Signature
Name
Designation
Information of Findings upon Special Audit
Date:
(chartered
Your books of account and records for the F.Y… has been examined by
accountant/cost acco
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
Email address
10.
Jurisdictional Authority
11.
i. Name of Authorised representative
>
Optional
ii. Mobile No.
12.
iii. Email Address
Nature of activity(s) (proposed/present) in respect of which advance ruling sought
A. Category
Wholesale Business
Retail Business
Factory/Manufacturing
Warehouse/Deport
Office/Sale Office
EOU/STP/EHTP
Bonded Warehouse
Leasing Business
SEZ
Service Provision
Service Recipient
Input Service Distributor (ISD)
13.
Works Contract
B. Description (in brief)
(Provision for file attachment also)
Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or
services or both
(ii) applicability of a notification
issued under the provisions of the Act
(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
âËÅ âËÅÂ
977
SERIES I No. 13
14.
15.
16.
17.
OFFICIAL GAZET
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
's case under any of the provisions of the
Act
18.
Payment details
Challan Identification Number (CIN) –
Date –
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the
annexure(s), including the documents is correct. I am making this application in my capacity as
(designation) and that I am competent to make this application and verify it.
Place
Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
Form GST ARA-02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant
5
Trade Name of the appellant (optional)
978
Remarks
DD/MM/YYYY
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
6
Address of appellant at which notices may be sent
7
Email Address of the a
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to the best of my knowledge and belief what is stated above and in the
annexure(s), including the documents is correct. I am making this application in my capacity as
(designation) and that I am competent to make this application and verify it.
Place
Date
Signature
Name of Appellant/Authorised Signatory
Designation/Status
Form GST ARA-03
[See rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
4
GSTIN, if any/User id of the person who had sought advance ruling
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
979
SERIES I No. 13
OFFIC
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– 01
[See rule 108(1)]
Appeal to Appellate Authority
Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorised representative.
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
a) Tax/Cess
Central tax
State/UT tax
Integrated tax
Cess
b) Interest
Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person
11. Statement of facts:-
12. Grounds of appeal:-
13. Prayer:-
980
Yes/No
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
14. Amount of demand created, admitted and disputed
30TH JUNE, 2017
Particulars
of demand/
/refund
Particulars
Central
tax
State/
/UT tax
Integrated
Cess
Total amount
tax
a) Tax/Cess
Amount
b) Interest
of
c) Pe
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OA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(c) Interest, penalty, late fee and any other amount payable and paid
Sr.
Amount payable
Debit
Amount paid
No. Description Integrated
Central
State/
CESS
tax
tax
/UT tax
entry
No.
Integrated Central
State/
CESS
tax
tax
1
2
3
4
5
6
7
8
9
/UT tax
10
11
1.
Interest
2.
Penalty
3.
Late fee
4. Others)
16. Whether appeal is being filed after the prescribed period – Yes/No
17. If 'Yes' in item 17 –
(a) Period of delay –
(b) Reasons for delay –
I, , hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Place:
Date:
Form GST APL-02
[See rule 108(3)]
Name of the Applicant:
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
1. Reference Number-
2. Date of filing-
3. Time of filing-
4. Place of filing-
5. Name of the person filing the appeal-
6. Amount of pre-deposit-
7. Date of acceptance/rejection
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d) Fees
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount of demand in dispute, if any –
Particulars
of demand/
Particulars
/refund if
Central
tax
State/
Integrated
Cess
/UT tax
tax
any
Amount
of
a) Tax/Cess
b) Interest
Place:
Date:
demand c) Penalty
created
if any
(A)
d) Fees
e) Other
charges
a) Tax/Cess
Amount
b) Interest
under
dispute
c) Penalty
d) Fees
(B)
e) Other
charges
Total amount
Signature>
Name of the Applicant Officer:
Designation:
Jurisdiction:
983
984
a) Tax
b) Interest
c) Penalty
d) Fees
e) Others
f) Refund
Place:
Date:
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
Form GST APL-04
[See rules 113(1) & 115]
Summary of the demand after issue of order by the Appellate Authority,
Tribunal or Court
Order No.
–
1. GSTIN/Temporary ID/UIN –
2. Name of the appellant-
3. Address of the appellant-
4. Order appealed against-
5. Appeal No.
6. Personal Hearing –
7. Order in brief-
8. Status of order- Confirmed/Modified/Rejected
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spute:
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
30TH JUNE, 2017
Central tax
State/UT tax
Integrated tax
Cess
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
of demand
Central
tax
State/
/UT tax
Integrated
tax
Cess
Total amount
Amount
a) Tax/Cess
demand
b) Interest
ed/
rejected
>, if any
d) Fees
e) Other
c) Penalty
(A)
charges
a) Tax/Cess
Amount
b) Interest
under
c) Penalty
dispute
(B
d) Fees
e) Other
Amount
admitted
(C)
charges
a) Tax/Cess
b) Interest
14. Details of payment of admitted amount and pre-deposit:
(a) Details of amount payable :
c) Penalty
d) Fees
e) Other
charges
Particulars
Central
tax
State/
/UT tax
Integrated
tax
Cess
Total amount
Tax/Cess
Interest
Penalty
Other
a) Admitted
amount
Fees
b) Pre-deposit
(20% of
charges
Tax/Cess
disputed tax)
985
SERIES I No. 13
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best of my knowledge and belief and nothing has been
concealed therefrom.
Place:
Date:
Name of the Applicant:
Designation/Status:
Form GST APL-06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Sr. No.
1.
Appeal No. –
2.
GSTIN/Temporary ID/UIN-
3.
Name of the appellant-
4.
Permanent address of the appellant-
986
Particulars
Date of filing –
SERIES I No. 13
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Address for communication-
Date-
Designation and Address of the officer passing the order appealed against-
Date of communication of the order appealed against-
5.
6.
Order no.
7.
8.
9.
Name of the representative-
10.
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
a) Tax
Central tax State/UT tax
Integrated tax
Cess
b) Interest
c) Penalty
d) Fees
e) Other charges (spec
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r reduced for the period of
dispute
(ii)
Amount of interest demand dropped or reduced for the
period of dispute
(iii)
Amount of refund sanctioned or allowed for the period of
dispute
(iv)
Whether no or lesser amount imposed as penalty
TOTAL
17
Reliefs claimed in memorandum of cross-objections.
987
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
18
Grounds of Cross objection
Verification
I,
the respondent, do hereby declare that what
is stated above is true to the best of my information and belief.
Verified today, the
day of
20…
Place:
Date:
Name of the Applicant/Officer:
Designation/Status of Applicant/Officer:
Form GST APL-07
[See rule 111(1)]
Application to the Appellate Tribunal under sub-section (3) of Section 112
1. Name and Designation of the appellant
Name:
Designation
Jurisdiction
State/Center –
Name of the State:
2. GSTIN/Temporary ID/UIN-
3. Appellate Order No.
Date-
4. Designation and Address of the Appellate Authority passing the order
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08
[See rule 114(1)]
Appeal to the High Court under section 117
Name of the appellant/officer-
-Taxable person/Government of
3. Permanent address of the appellant, if applicable-
4. Address for communication-
5. Order appealed against
Number
Date-
6. Name and Address of the Appellate Tribunal passing the order appealed against-
7. Date of communication of the order appealed against-
8. Name of the representative
9. Details of the case under dispute:
(i) Brief issue of the case under dispute with synopsis
(ii) Description and classification of goods/services in dispute
(iii) Period of dispute
(iv) Amount under dispute
Description
a) Tax/Cess
b) Interest
Penalty
Central tax
State/UT tax
Integrated tax
Cess
d) Fees
e) Other charges
(v) Market value of seized goods
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Annexure(s) related to grounds of appeal
989
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Verification
I, , hereby solemnly aff
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at Credit
admissible as ITC of
central tax in
accordance with
transitional
provisions
6
Total
(b) Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
C-Form
Total
F-Form
Total
H/I-Form
Total
990
Name of Issuer
Sr. No. of Form
Amount
Applicable VAT Rate
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(c) Amount of tax credit carried forward to electronic credit ledger as State/UT Tax (For all
registrations on the same PAN and in the same State)
Balance
of ITC of
C Forms
F Forms
H/I Forms
Registration
VAT and
Turnover
No. in
existing
law
[Entry
Tax] in
last
return
for which
forms
Pending
Difference
tax
Turnover
ITC
reversal
Transi
Turnover
-tion
payable
on (3)
for which
forms
Pending
Tax
payable
on (5)
relatable
to [(3)
and] (5)
for which
Tax
payable
ITC 2-
forms
Pending
(4+6-
on (7)
7+9)
1
2
3
4
5
6
7
8
9
10
6. Details of capitals goods for which unavailed credit has not be
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tal goods
on which
credit is not
availed
Total
eligible
VAT
[and ET]
Total VAT
[and ET]
credit
Total VAT
[and ET]
credit
unavailed
under
availed
credit
existing law
Taxes
paid
Value VAT
under
existing
law
under
existing
law
(admissible
[and
ET]
1
2
3
4
5
6
7
8
9
as ITC of
State/UT tax)
(8-9)
10
âËÅ Total
991
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
(a) Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table
5(a) [under sections 140(3), 140(4)(b) and 140(6)]
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
Sr. No.
HSN (at 6 digit level)
Unit
Qty.
Value
Eligible Duties paid on
such inputs
1
2
3
4
5
6
7A Where duty paid invoices are available
Inputs
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicabl
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ents evidencing payment of tax [credit in terms
of rule 117 (4)] (To be there only in States having VAT at single point)
Details of inputs in stock
Description
1
Unit
2
Qty
3
Value
4
Tax paid
5
Details of description and quantity of inputs/input services as well as date of receipt of goods or
services (as entered in books of accounts) is also required.
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
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)
1
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
Balance
eligible
GSTIN of
receivers
Distribution
document/invoice
cenvat credit
(same
ITC of
CENTRAL
carried
forward in the
PAN) of
said last
ITC of
CENTRAL
No.
Date
TAX
transferred
4
return
5
TAX
6
7
8
9
Total
9. Details of goods sent to
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ipal
1
2
Details of goods with Agent
Description
Unit
Quantity
Value
3
4
5
6
Input Tax to be taken
7
993
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
11. Details of credit availed in terms of Section 142 [11 (c)]
Service Tax
Sr.
No.
Registration
Registration
No. of VAT
No.
1
2
Invoice/document
No.
3
4
Total
Invoice/
/document
date
5
Tax Paid
6
30TH JUNE, 2017
VAT paid taken as SGST
Credit or Service Tax paid
as Central Tax Credit
7
GSTIN No. of
Sr.
Document
12. Details of goods sent on approval basis six months prior to the appointed day [section 142(12)]
Document
No.
No.
date
recipient, (if
applicable)
Name &
address of
recipient
Details of goods sent on approval basis
HSN
Description
Unit
Quantity
Value
1
2
3
4
5
6
7
8
9
10
Total
Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatur
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