Uttar Pradesh Goods and Services Tax (First Amendment) Rules, 2017
KA.NI.-2-858/XI-9(42)/17 Dated:- 30-6-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
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Document 1Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
In pursuance of the provision of clause (3) of Article 348 of the Constitution, the
Governor is pleased to order the publication of the following English translation of
Government notification
KA.NI.-2-858/XI-9(42)/17-U.P.GST
no.
Order-(25)-2017 dated June 30, 2017.
Rules-2017-
NOTIFICATION
No.-KA.NI.-2-858/XI-9(42)/17-U.P.GST Rules-2017-Order-(25)
Lucknow Dated: June 30, 2017
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and
Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, is pleased to make the
following rules to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (FIRST AMENDMENT)
1.
R
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â¬Â, the words, brackets and figures ââ¬Åsub-rule (2) of
rule 8″ shall be substituted.
Amendment 6.
of
rule 21
In the said rules, in rule 21, for clause (b), the following clauses shall be
substituted, namely:-
“(b) issues invoice or bill without supply of goods or services in
violation of the provisions of the Act, or the rules made
thereunder; or
(c) violates the provisions of section 171 of the Act or the rules
made thereunder.”
Amendment 7.
of
rule 22
In the said rules, in rule 22, in sub-rule (3), the words, brackets and figure
“sub-rule (1) of” shall be omitted.
Amendment
8.
of
rule 24
Amendment 9.
of
rule 26
In the said rules, in rule 24, after sub-rule (3), the following sub-rule shall
be inserted, namely:-
“(3A) Where a certificate of registration has not been made available
to the applicant on the common portal within a period of fifteen days
from the date of the furnishing of information and particulars referred
to in clause (c) of sub-rule (2) and no notice has been iss
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ified by the Government ;
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6
of Schedule II ;
(iii) Any other supplier eligible for composition levy.ââ¬
In the said rules, in Form GST CMP-07, for the brackets, words and
figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)]
Amendment
of Form GST
REG-12
12.
Amendment
of Form GST
REG-25
13.
shall be substituted.
In the said rules, in Form GST REG-12, for the words and figures “within
30 days”, the words and figures “within 90 daysâ⬠shall be substituted.
In the said rules, in Form GST REG-25,-
(i)
for the words and letters, “Provisional ID”, the letters
“GSTIN” shall be substituted;
(ii)
the words “Place” and “â⬠shall be omitted.
Insertion of 14. 1. In the said rules, after Chapter III, the following Chapters shall be
Chapters IV
inserted, namely:-
to XVI
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in
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ange is twenty
four thousand rupees, the open market value of the new phone is twenty four thousand
rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a
printer that is manufactured by the recipient and the value of the printer known at the
time of supply is four thousand rupees but the open market value of the laptop is not
known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons,
other than through an agent.-The value of the supply of goods or services or both between
distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier
and recipient are related, other than where the supply is made through an agent, shall-
(a)
(b)
(c)
be the open market value of such supply;
if the open market value is not available, be the value of supply of
goods or services of like kind and quality;
if the value is not determinable un
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ntended for further
supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying
groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees
per quintal on the day of the supply. Another independent supplier is supplying groundnuts
of like kind and quality to the said agent at the price of four thousand five hundred and fifty
rupees per quintal. The value of the supply made by the principal shall be four thousand five
hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90
per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be
determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a
supply of goods or services or both is not determinable by any of the
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foreign currency,
including money changing, shall be determined by the supplier of services in the following
manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be
equal to the difference in the buying rate or the selling rate, as the case may be, and
the Reserve Bank of India reference rate for that currency at that time, multiplied by
the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for
a currency is not available, the value shall be one per cent. of the gross amount of
Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged
is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two
amounts the person changing the money would have received by converting any of
the two currencies into Indian Rupee on that day at the reference rate provided by the
Reserve Bank of India.
Provided also t
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by an air travel agent shall be deemed to be an amount calculated at the rate of five
per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of
the basic fare in the case of international bookings of passage for travel by air.
Explanation. For the purposes of this sub-rule, the expression ââ¬Åbasic fareâ⬠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
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quarter or part thereof, between the date of purchase and the date of disposal by the
person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
which is redeemable against a supply of goods or services or both shall be equal to the
money value of the goods or services or both redeemable against such token, voucher,
coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be
notified by the Government, on the recommendations of the Council, as referred to in
paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section
25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything
contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as
a pure agent of the recipient of supply shall be excluded from the value of supply, if
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use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in
addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of Company B. Other than its service fees, A also recovers from B,
registration fee and approval fee for the name of the company paid to the Registrar of
Companies. The fees charged by the Registrar of Companies for the registration and
approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the
payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not
part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of
value.-
The rate of exchange for the determination of the value of taxable goods or services or both
shall be the applicable
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nt of the
supply are not related and the price is the sole consideration, to obtain such supply at the
same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and qualityâ⬠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.
36.
Chapter V
Input Tax Credit
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)
(b)
(c)
(d)
(e)
an invoice issued by the supplier of goods or services or both in accordance with
the provisions of section 31;
an invoice issued in accordance w
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any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A
registered person, who has availed of input tax credit on any inward supply of goods or
services or both, but fails to pay to the supplier thereof, the value of such supply along with
the tax payable thereon, within the time limit specified in the second proviso to sub-section
(2) of section 16, shall furnish the details of such supply, the amount of value not paid and
the amount of input tax credit availed of proportionate to such amount not paid to the
supplier in FORM GSTR-2 for the month immediately following the period of one hundred
and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in
Schedule I of the said Act shall be deemed to have been paid for the purposes of the second
proviso to sub-section (2) of section 16.
(2) The amount of input tax credit referre
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n accordance
with the option permitted under sub-section (4) of that section, shall follow the following
procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business
purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17,
in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input
services referred to in the second proviso to sub-section (4) of section 17 and not
covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
admissible to the company or the institution and shall be furnished in FORM GSTR-
2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections
41, 42 and 43, be credited to the electronic credit ledger of the said company or the
institution.
39.
Procedure for distribution of input tax
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on 20 to one of the
recipients ââ¬Â¨R1', whether registered or not, from amongst the total of all the
recipients to whom input tax credit is attributable, including the recipient(s)
who are engaged in making exempt supply, or are otherwise not registered for
any reason, shall be the amount, “C1”, to be calculated by applying the
following formula –
Câââ¬Å¡Â = (tâââ¬Å¡ÂÃÆ·T) ÃÆââ¬â C
where,
“C” is the amount of credit to be distributed,
“t” 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 Sta
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or any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to
an Input Service Distributor by the supplier shall be distributed in the manner and
subject to the conditions specified in clauses (a) to (f) and the amount attributable to
any recipient shall be calculated in the manner provided in clause (d) and such credit
shall be distributed in the month in which the debit note is included in the return in
FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to
the Input Service Distributor by the supplier shall be apportioned to each recipient in
the same ratio in which the input tax credit contained in the original invoice was
distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit
note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amou
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claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held
in stock or inputs contained in semi-finished or finished goods held in stock, or the credit
claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said
sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section
(1) of section 18, shall be claimed after reducing the tax paid on such capital goods
by five percentage points per quarter of a year or part thereof from the date of the
invoice or such other documents on which the capital goods were received by the
taxable person.
(b) the registered person shall within a period of thirty days from the date of his
becoming eligible to avail the input tax credit under sub-section (1) of section 18
shall make a declaration, electronically, on the common portal in FORM GST ITC-
01 to the effect that he is eligible to avail
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declaration under clause (b) shall be duly certified by
a practicing chartered accountant or a cost accountant if the aggregate value of the
claim on account of central tax, State tax, Union territory tax and integrated tax
exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and
(d) of sub-section (1) of section 18 shall be verified with the corresponding details
furnished by the corresponding supplier in FORM GSTR-1 or as the case may be,
in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for
the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on
the said goods at the rate of five percentage points for every quarter or part thereof from the
date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a
business. (1) A registered person shall, in the even
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ed in FORM GST ITC-
02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee
in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services
and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which
attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used
for the purposes of business and partly for other purposes, or partly used for effecting
taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall
be attributed to the purposes of business or for effecting taxable supplies in the following
manner, namely,-
(a)
the total input tax involved on inputs and input services in a tax period, be
denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs and input services
intended to be used exclusively for the purposes other th
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) shall be
called common credit, be denoted as 'C2' and calculated as-
Câââ¬Å¡ââ¬Å¡ = Câââ¬Å¡Â- T4;
(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 ââ¬Â¨E/F' shall be
calculated by taking values of ââ¬Â¨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
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urposes 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 'Tâââ¬Å¡ââ¬Å¡' respectively, and the remaining amount of
credit on such inputs or input services shall be included in ââ¬Â¨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 ââ¬Â¨Dâââ¬Å¡Â' 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 ye
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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 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 t
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he 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 ââ¬Â¨Tm' and calculated as-
Tm= TcÃÆ·60
(f) the amount of input tax credit, at the beginning of a tax period, on all common
capital goods whose useful life remains during the tax period, be denoted as 'Tr'
and shall be the aggregate of 'T' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted
as 'Te', and calculated as-
where,
Te= (EÃÆ·F) x Tr
'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 ââ¬Â¨E/F' shall be
calcul
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i-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,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods
held in stock, the input tax credit shall be calculated proportionately on the basis of
the corresponding invoices on which credit had been availed by the registered
taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful
life in months shall be computed on pro-rata basis, taking the useful life as five
years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life = C multiplied by 5/60
(2) The amount, as specified in sub-rule
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ection (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.
(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 anot
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l 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)
(b)
(c)
(d)
(e)
(f)
name, address and Goods and Services Tax Identification Number of the
supplier;
a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters-
hyphen or dash and slash symbolised as “-” and “/” respectively, and any
combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is fifty thousand rupe
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(0)
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 Board may, on the recommendations of the Council, by
notification, specify-
(i)
the number of digits of Harmonised System of Nomenclature code for goods
or services that a class of registered persons shall be required to mention, for such
period as may be specified in the said notification; and
(ii)
the class of registered persons that would not be required to mention the
Harmonised System of Nomenclature code for goods or services, for such period as
may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause
(f) of sub-section (3) of section 31, a registered person may issue a consolidated
invoice at the end of a month for supplies covered under sub-section (4) of section 9,
the aggregat
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s.
47. Time limit for issuing tax invoice.- 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:
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 qua
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ax Identification Number of the
supplier;
a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters
hyphen or dash and slash symbolised as ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any
combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
Harmonised System of Nomenclature Code for goods or services;
(f)
(h)
description of goods or services or both;
value of supply of goods or services or both taking into account discount or
abatement, if any; and
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
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ervices (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;
(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)
(b)
(c)
(d)
(e)
name, address and Goods and Services Tax Identification Number of the
supplier;
a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters-
hyp
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address and Goods and Services Tax Identification Number of the
supplier if registered;
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 ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any
combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number of the
recipient;
(c)
(d)
(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 t
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er 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 registration to him, may issue revised tax
invoices in respect of taxable supplies effected during the period starting from the effective
date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in
respect of all taxable supplies made to a recipient who is not registered under the Act during
such period:
Provided further that in the case of inter-State supplies, where the value of a supply
does not exceed two lakh and fifty th
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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 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 addres
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d, 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 of-
(a)
(b)
(c)
(d)
supply of liquid gas where the quantity at the time of removal from the place
of business of the supplier is not known,
transportation of goods for job work,
transportation of goods for reasons other than by way of supply, or
such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen
characters, in one or multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
=:
name, address and Goods and Services Tax
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e, the same
shall be declared as specified in rule 138.
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.
Where the goods are being transported in a semi knocked down or completely
knocked down condition –
(a)
(b)
the supplier shall issue the complete invoice before dispatch of the first
consignment;
the supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice;
(c)
(d)
each consignment shall be accompanied by copies of the corresponding
delivery challan along with a duly certified copy of the invoice; and
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 pa
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ll keep and
maintain an account, containing the details of tax payable (including tax payable in
accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax
collected and paid, input tax, input tax credit claimed, together with a register of tax invoice,
credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a)
(b)
(c)
names and complete addresses of suppliers from whom he has received the goods
or services chargeable to tax under the Act;
names and complete addresses of the persons to whom he has supplied goods or
services, where required under the provisions of this Chapter;
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
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ts, 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 by the said registered
person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or
supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods
or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods
or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e)
tax paid on receipts or on supply of goods or services effected on behalf of every
principal.
(12) Every registered person manufacturing goods shall maintain monthly production
accou
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ces.
(15) The records under the provisions of this Chapter may be maintained in electronic form
and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply,
credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and
outward supply shall be preserved for the period as provided in section 36 and shall, where
such accounts and documents are maintained manually, be kept at every related place of
business mentioned in the certificate of registration and shall be accessible at every related
place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered
person shall maintain true and correct records in respect of such goods handled by him on
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y other information which is required for
such access along with a sample copy in print form of the information stored in such files.
58.
Records to be maintained by owner or operator of godown or warehouse and
transporters.- (1) Every person required to maintain records and accounts in accordance
with the provisions of sub-section (2) of section 35, if not already registered under the Act,
shall submit the details regarding his business electronically on the common portal in
FORM GST ENR-01, either directly or through a Facilitation Centre notified by the
Commissioner and, upon validation of the details furnished, a unique enrolment number
shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory
shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details
furnished in FORM GST ENR-01 electronically
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ry registered
person, other than a person referred to in section 14 of the Integrated Goods and Services
Tax Act, 2017, required to furnish the details of outward supplies of goods or services or
both under section 37, shall furnish such details in FORM GSTR-1 electronically through
the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2)
The details of outward supplies of goods or services or both furnished in FORM
GSTR-1 shall include the
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh
rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh
rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if
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required to furnish the details of inward supplies of goods or services or both
received during a tax period under sub-section (2) of section 38 shall, on the basis of details
contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as
specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2
electronically through the common portal, either directly or from a Facilitation Centre
notified by the Commissioner, after including therein details of such other inward supplies,
if any, required to be furnished under sub-section (2) of section 38.
(2)
Every registered person shall furnish the details, if any, required under sub-section
(5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such
eligibility can be determined at the invoice level.
(4)
The registered person shall declare th
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mmon portal and the said deductee may
include the same in FORM GSTR-2.
(7)
The details of tax collected at source furnished by an e-commerce operator under
section 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 –
61.
(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.
Form and manner of submission of monthly return.- (1) Every registered person
other than a person referred to in section 14 of the Integrated Goods and Services Tax Act,
2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax
under section 10 or section 51 or, as the ca
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n
Part B of the return in FORM GSTR-3 and such return shall be deemed to be an
application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37
and in FORM GSTR-2 under section 38 has been extended and the circumstances so
warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such
manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition
supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of
details contained in FORM GSTR-4A, and where required, after adding, correcting or
deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through
the common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2)
Every registered person furnishing the return under sub-rule (1) shall discharge his
liability towards tax, interest, penalty,
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of invoices or debit notes from the supplier
for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion
or where option is withdrawn at the instance of the proper officer shall, where required,
furnish the details relating to the period prior to his opting for payment of tax under section
9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending
September of the succeeding financial year or furnishing of annual return of the preceding
financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.-
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5
electronically through the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, including therein the details of outward supplies and inward
supplies and shall pay the tax, interest, penalty, fees or an
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en
received and those issued under section 20, through the common portal either directly or
from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at
source. (1) Every registered person required to deduct tax at source under section 51
(hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7
electronically through the common portal either directly or from a Facilitation Centre
notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-
4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available
electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the
return furnished under sub-rule (1).
67. Form and manner of submiss
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s including imports, provisionally allowed under section
41, shall be matched under section 42 after the due date for furnishing the return in FORM
GSTR-3-
Goods and Services Tax Identification Number of the supplier;
Goods and Services Tax Identification Number of the recipient;
invoice or debit note number;
(b)
(c)
(d)
(e)
tax amount:
invoice or debit note date; and
Provided that where the time limit for furnishing FORM GSTR-1 specified under
section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of
matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council,
by order, extend the date of matching relating to claim of input tax credit to such date as
may be specified therein.
Explanation. For the purposes of this rule, it is hereby declared that
–
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-
2 that were accepted b
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ommon portal.
71.
Communication and rectification of discrepancy in claim of input tax credit and
reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit
in respect of any tax period, specified in sub-section (3) of section 42 and the details of
output tax liable to be added under sub-section (5) of the said section on account of
continuation of such discrepancy, shall be made available to the recipient making such claim
electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST
MIS-2 through the common portal on or before the last date of the month in which the
matching has been carried out.
(2)
A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in
which the discrepancy is made available.
(3)
A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the state
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l be communicated to the
registered person in FORM GST MIS-1 electronically through the common portal.
73.
Matching of claim of reduction in the output tax liability .-The following details
relating to the claim of reduction in output tax liability shall be matched under section 43
after the due date for furnishing the return in FORM GSTR-3, namely:-
Goods and Services Tax Identification Number of the supplier;
Goods and Services Tax Identification Number of the recipient;
credit note number;
(a)
(b)
(c)
(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 therei
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laim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had
been communicated as mis-matched but is found to be matched after rectification by the
supplier or recipient shall be finally accepted and made available electronically to the person
making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax
liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction
in output tax liability, specified in sub-section (3) of section 43, and the details of output tax
liability to be added under sub-section (5) of the said section on account of continuation of
such discrepancy, shall be made available to the registered person making such claim
electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-
2 through the common portal on or before the last date of the month in which the matc
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id return so as to match the details of corresponding inward supply
declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward
supply so as to match the details of corresponding outward supply declared by the
supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of
claims for reduction in output tax liability in the details of outward supplies shall be
communicated to the registered person in FORM GST MIS-1 electronically through the
common portal.
77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under
sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the
registered person in his return in FORM GSTR-3 and shall be credited to his electronic
cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment
of any future liability towards interest or the taxable person may claim refund of the amount
under section
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and to the e-commerce operator electronically in
FORM GST MIS-4 on the common portal on or before the last date of the month in which
the matching has been carried out.
(2)
A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in
which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may
make suitable rectifications in the statement to be furnished for the month in which the
discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount
to the extent of discrepancy shall be added to the output tax liability of the supplier in his
return in FORM GSTR-3 for the month succeeding the month in which the details of
discrepancy are made available and such addition to the output tax liability and interest
payable thereon shall be made available to the supplie
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and a reconciliation statement,
duly certified, in FORM GSTR-9C, electronically through the common portal either
directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under
section 45, shall furnish such return electronically in FORM GSTR-10 through the common
portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every
person who has been issued a Unique Identity Number and claims refund of the taxes paid
on his inward supplies, shall furnish the details of such supplies of taxable goods or services
or both electronically in FORM GSTR-11, along with application for such refund claim,
through the common portal either directly or through a Facilitation Centre notified by the
Commissioner.
(2)
Every person who has been issued a Unique Identity Number for purposes other than
refund of t
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years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under
the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent
examination having a degree in Commerce, Law, Banking including Higher
Auditing, or Business Administration or Business Management from any
Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by
any Indian University as equivalent to the degree examination mentioned in
sub-clause (i); or
(iii) any other examination notified by the Government, on the
recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered
Accountants of India; or
(b) final examination of the Institute of Cost Accountants
of India; or
(c) final examination of the Institute of Company
Secretaries of India.
(2)
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any goods and services tax practitioner is found guilty of misconduct in connection
with any proceedings under the Act, the authorised officer may, after giving him a notice to
show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable
opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth
be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty
days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioner so
authorised shall be allowed to undertake such tasks as indicated in the said authorisation
during the period of authorisation.
(7)
Where a statem
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ent or cancellation of registration:
Provided that where any application relating to a claim for refund or an application
for amendment or cancellation of registration has been submitted by the goods and services
tax practitioner authorised by the registered person, a confirmation shall be sought from the
registered person and the application submitted by the said practitioner shall be made
available to the registered person on the common portal and such application shall not be
proceeded with further until the registered person gives his consent to the same.
(9)
Any registered person opting to furnish his return through a goods and services tax
practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax
practitioner to prepare and furnish his return; and
(b)
before confirming submission of any statement prepared by the goods and
services tax practitioner, ensure that the facts mentioned in the return are true and
correct.
The goods and services tax practi
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Register.- (1) The electronic liability register specified under sub-
section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable
to pay tax, interest, penalty, late fee or any other amount on the common portal and all
amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount
payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as
determined by a proper officer in pursuance of any proceedings under the Act or as
ascertained by the said person;
(c)
the amount of tax and interest payable as a result of mismatch under section
42 or section 43 or section 50; or
(d)
any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered
person as per his return shall be
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ayment 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
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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)
bank; or
(iv)
National Electronic Fund Transfer or Real Time Gross Settlement from any
Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in cas
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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 been made and the com
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he 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.ââ¬â For the purpose of this rule, it is hereby clarified that a refund shall be
deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking
to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.- (1) A unique identification number shall
be generated at the common portal for each debit or credit to the electronic cash or credit
ledger, as the case may be.
(2)
The unique identification number relating to discharge of any liability shall be
indicated in th
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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 be accompanied by any of the foll
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vidence 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 unit or a Special
Economic Zone devel
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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;
(3)
(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 the purposes of this rule-
(i)
(ii)
in case
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ns 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 relevant period;
(5)
(E) “Adjusted Total turnov
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early 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
electronically, requiring him to
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cordance 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 him on a provisional basis under
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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 application
for refund.
(5) Where t
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al.
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 services or both in FORM GSTR-11, prepared
on
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arty, 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 invoices have been exported out of India.
(3) Upon the
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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 such refund is paid to the Government of Bhutan, the exporter s
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once in three
months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three
years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any
other law for the time being in force, including village or mandal or samiti level co-
operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any
industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the
Bureau of Indian Standards to be engaged for a period of five years in viable and useful
research activity which has made, or is likely to make, significant contribution in
formulation of standard mark of the products of mass consumption, the Central Government
or the State Government may make an application for a grant from the Consumer Welfare
Fund:
Provided that a consumer may make application for reimbursement of legal expenses
incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7) All a
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ult, or suppression of material
information on his part, to refund in lump-sum, the sanctioned grant to the
Committee, and to be subject to prosecution under the Act;
(e)
to recover any sum due from any applicant in accordance with the provisions
of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency,
or inaccuracy in material particulars;
(h)
to recommend minimum financial assistance, by way of grant to an applicant,
having regard to his financial status, and importance and utility of nature of activity
under pursuit, after ensuring that the financial assistance provided shall not be
misutilised;
(i) to identify beneficial and safe sectors, where investments out of Consumer
Welfare Fund may be made and make recommendations, accordingly;
(j) to relax the conditions required for the period of engagement in consumer
welfare
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on or
documents in support of his request and the applicant shall file a reply to the notice in
FORM GST ASMT ââ¬â 03, and may appear in person before the said officer if he so desires.
–
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of
tax on a provisional basis indicating the value or the rate or both on the basis of which the
assessment is to be allowed on a provisional basis and the amount for which the bond is to
be executed and security to be furnished not exceeding twenty five per cent. of the amount
covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-
section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a
bank guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the State Goods and
Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond
furnished under the
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he date of receipt of the
application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected
for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of
section 61 with reference to the information available with him, and in case of any
discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing
him of such discrepancy and seeking his explanation thereto within such time, not exceeding
thirty days from the date of service of the notice or such further period as may be permitted
by him and also, where possible, quantifying the amount of tax, interest and any other
amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under
sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy
and inform the same or furnish an explanation for the discrepancy in FORM GST ASM
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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 books of account of the
registered person shall, with the assistance of the team of officers and officials
accompanying him, verify the documents on the basis of which the books of account are
maintained and the returns and statements furnished under the provisions of the Act and the
rules made thereunder, the correctness of the turnover, exemptions and deductions claimed,
the rate of tax applied in
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clusion of special audit, the registered person shall be informed of the findings of
special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-
The Central Government and the State Government shall appoint officer in the rank of Joint
Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An
application for obtaining an advance ruling under sub-section (1) of section 97 shall be made
on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five
thousand rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained therein and all
relevant documents accompanying such application shall be signed in the manner specified
in rule 26.
105. Certification of copies of the advance rulings pronounced by the Authority.- A
copy of the
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ficer
authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Authority. – A
copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and
duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
Chapter ââ¬â XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under
sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant
documents, either electronically or otherwise as may be notified by the Commissioner, and a
provisional acknowledgement shall be issued to the appel
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9. 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 issued to the appellant
immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
section 112 shall
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n the
final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for
every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax
credit involved or the amount of fine, fee or penalty determined in the order appealed
against, subject to maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification
of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal
under sub-section (3) of section 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 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 Regist
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nt 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 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
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se may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an
authorised representative, other than those referred to in clause (b) or clause (c) of sub-
section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in
connection with any proceedings under the Act, the Commissioner may, after providing him
an opportunity of being heard, disqualify him from appearing as an authorised
representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in
stock on the appointed day.- (1) Every registered person 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 Commi
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f input tax credit
under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax
credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or
sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held
on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following
details, namely:ââ¬â⬢
(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)
(iii)
thereof;
(iv)
the description and value of the goods or services;
the quantity in case of goods and the unit or unit quantity code
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 resp
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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 Value Added Tax Act,…..
(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
indic
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hin 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.
122.
Chapter XV
Anti-Profiteering
Constitution of the Authority.- The Authority shall consist of,-
(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 Me
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by the Council
125.
(2)
(3)
(4)
(5)
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.
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.
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 sel
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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;
128.
(ii)
to
(iii)
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
the recipient by way of commensurate reduction in prices;
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
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= = = = = = = =
commendations 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 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:-
(a) the
= = = = = = = =
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= = = = = = = =
uthority a report of its findings, along with the relevant records.
130.
Confidentiality of information.- (1) Notwithstanding anything contained in sub-
rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the
Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure
of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on
confidential basis to furnish non-confidential summary thereof and if, in the opinion of the
party providing such information, the said information cannot be summarised, such party
may submit to the Director General of Safeguards a statement of reasons as to why
summarisation is not possible.
131. Cooperation 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. P
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= = = = = = = =
he 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 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 sa
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= = = = = = = =
he 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) ââ¬ÅAuthorityâ⬠means the National Anti-profiteering Authority constituted under
rule 122;
(b) ââ¬ÅCommitteeâ⬠means the Standing Committee on Anti-profiteering constituted by
the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) ââ¬Åinterested party” includes-
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committeeâ⬠means the State level Screening Committee constituted
in terms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rule
138. E-way rule.- 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 carryin
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= = = = = = = =
o Date
Value
(As adjusted by
debit note/credit
note)
Central
Tax
State UT Tax
Tax
Amount of ITC claimed (Rs.)
Integr
d Ta
VAT of
supplier
or finished
goods held in
stock
Code
(UQC)
1234 5 6 7 8 9 10 11 12
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.
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital
goods on which ITC is claimed
Sr.
GSTIN/
Invoice */
Registra
Bill of
No.
tion
entry
under
Description of
inputs held in
stock, inputs
contained in
Unit
Quantity
Code
Qty
Value**
(As
Amount of ITC claimed (Rs.)
CX/
No. Date
VAT of
semi-finished or
finished goods
(UQC)
adjusted
by debit
note/cre
Central
State
UT Tax
Integ
dit note)
Tax
Tax
rated
supplier
held in stock,
Tax
capital goods
3
4
5
8
9
10
11
12
8 (a) Inputs held in stock
8 (b) I
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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
Amount of matched ITC
Amount of matched ITC to be
available
2
transferred
3
1
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. Verification
I
hereby solemnly affirm and declare
that the information given hereinabove is true and correct to the best of my knowledge and
belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
Form GST ITC -03
[See ru
= = = = = = = =
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= = = = = = = =
nd
capital goods
dit note)
Tax
State
Tax
UT Tax Integrate
d Tax
1
2
3
4
5
6
7
8
10
11
12
5 (a) Inputs held in stock (where invoice is available)
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
5 (c) Capital goods held in stock (where invoice available)
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not available)
5 (e) Capital goods held in stock (where invoice not available)
*(1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on
prevailing market price
**The value of capital goods shall be the invoice value reduced by five percentage points per quarter of
a year or part thereof from the date of invoice
6. Amount of ITC payable and paid (based on table 5)
Sr.
No.
Description
Tax
payable
Paid through
Cash/Credit
Amount of
= = = = = = = =
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= = = = = = = =
8
9
10
5. Details of inputs/capital goods received back from job worker or sent out from business place of
job-work
GSTIN / Received Original Original
out to
State of job back/sent challan challan
worker if
No. date
unregistered another
Challan details if
sent to another job
Invoice Description UQC Quantity Taxable
details in
value
worker
case
job
worker/
supplied
from
premises
of job
worker
supplied
from
premises
of job
worker
No. Date GSTIN/
No. Date
State if job
worker
unregistered
1
2
3
4
5 6
7
9
10
11 12 13
6. Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Authorised Signatory
Date
/Status.
Form GST ENR-01
[See Rule 58(1)]
Signature
Name of
Designation
1.
(a) Legal name
2.
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns onl
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ion
Office Email Address
Office Telephone number
STD
Mobile Number
Office Fax Number
STD
âËÅÂ
âËÅÂ
âËÅ âËÅÂ
âËÅÂ
âËÅÂ
Own
(d)
Nature of premises
Leased
Rented
Consent
Shared
Others (specify)
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
âËÅÂ
Godown
Retail Business
Office/Sale Office
âËÅÂ
Cold Storage
âËÅÂ
Transport services
Others (Specify)
âËÅÂ
8.
Details of additional place of
business
Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]
9.
Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
Bank Name
Branch Address
10.
To be auto-populated (Edit mode)
IFSC
Note Add more accounts
Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing C
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ase of
foreigners)
Floor No
Road/Street
District
PIN Code
12.
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used
for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
13. List of documents uploaded
(Identity and address proof)
14. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
For office use
Signature
Name of Authorized Signatory
Designation/Status…..
Enrolment no. –
Date –
Form GSTR-1
[See Rule (59(1)]
Details of outward supplies of goods or services
1.
GSTIN
| 2. | (a)
(a) Legal name of the registered person
(b) Trade name, if a
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ugh e-commerce operator, rate wise)
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce
operator
6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill
of export
Integrated Tax
No. Date Value No. Date Rate Taxable Amt.
12|3| 4|| 5 | 6 7 89
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered
persons other than the supplies covered in Table 5
Rate of tax
Total Taxable
value
2
Amount
3
Integrated Central State Tax/UT Tax
4
5
Cess
6
7A. Intra-State supplies
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce
operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Tax
Tax
Place of
supply
No.
bill
Date
No Date No. Date
1234567 8 9 10 11 12 13 14 15 16
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in
returns for earlier tax periods in Table 7
Rate of tax
1
Total Taxable
value
2
Amount
Integrated
Central
Tax period for which the details are
3
4
State/UT Tax
5
Cess
6
being revised
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate
wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B,
= = = = = = = =
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= = = = = = = =
onth
Amendment relating to information
furnished in S. No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total Total Total
Amount
(Optional
if HSN is
Quantity value Taxable
Value
Integrated Central State/UT
Tax
Tax Tax
Cess
2
provided)
3
4
5
6
7
8
9
10
11
13. Documents issued during the tax period
Sr.
No.
Nature of document
Sr. No.
Total
number
Cancelled
Net issued
From
ÃŽ¤ÃŽ¿
1 2 3 4 5 6 7
1
Invoices for outward supply
Invoices for inward supply from
2
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
9
Delivery Challan for job work
Delivery Challan for supply on
10
approval
11
Delivery Challan in case of liquid
gas
12
Delivery Challan in cases other than
by way of supply (excluding at S no.
9 to 11)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ion shall not be captured in subsequent returns. Aggregate turnover
shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for
all supplies as under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level
details, rate-wise, should be uploaded in Table 4, including supplies
attracting reverse charge and those effected through e-commerce operator.
Outwards supply information in these categories are to be furnished
separately in the Table.
(ii) For all inter-State B to C supplies, where invoice value is more than Rs.
2,50,000/- (B to C Large) invoice level details, rate-wise, should be
uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice
value is up to Rs. 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 su
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= = = = = = = =
n the tax period in which the details are
available but before claiming any refund / rebate related to the said invoice.
The detail of Shipping Bill shall be furnished in 13 digits capturing port code
(six digits) followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is
required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on
cover of a bill of entry shall be reported also by DTA unit in its GSTR-2 as
imports in GSTR-2. The liability for payment of IGST in respect of supply of
services would, be created from this Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of
Undertaking (LUT)) needs to be reported under ââ¬Å0â⬠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-
= = = = = = = =
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= = = = = = = =
ting collection of tax at source out of gross supplies reported in
Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies
reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ
developer/ deemed exports reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit / credit note issued and
amendment to it reported in earlier tax periods; While furnishing
information the original debit note/credit note, the details of invoice shall
be mentioned in the first three columns, While furnishing revision of a
debit note/credit note, the details of original debit note/credit note shall
be mentioned in 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 bef
= = = = = = = =
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= = = = = = = =
escription of
goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers
having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs.
5.00 Cr and at four digits level for taxpayers having annual turnover above Rs.
5.00 Cr.
Form GSTR-1A
[See Rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
Year
Month
3. Taxable outward supplies made to registered persons including supplies
attracting reverse charge other than the supplies covered in Table No. 4
GSTIN/
UIN
Invoice details Rate Taxable
Amount
value
No. Date Value
Integrated Central
Tax
State /
Cess
Tax
UT
Place of
Supply
(Name of
State)
Tax
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
Invoice details
Int
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
me of the registered person
Auto populated
(b) Trade name, if any
Auto populated
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
(Amount
in Rs. for all Tables)
GSTIN Invoice details Rate Taxable
Amount of Tax
Place
Whether
Amount of ITC available
value
of
input or
of
supply
supplier
input
service/
Tax
Integrated Central State/Cess
Tax
No Date Value
Integrated Central State/ CESS (Name
UT
Capital
tax
of
Tax
Tax UT
goods (incl
State)
plant and
Tax
machinery)/
âËÅ for FTC
1
2 3
4
150
6
7
8
10
11
12
13
14
15
16
Inward supplies on which tax is to be paid on reverse charge
Rat Taxabl
4.
GSTI Invoice
N details
e
e
Amount of Tax
Place Whether Amount of ITC available
of input or
suppl input Integrate Centr Stat Ces
of
ed tax
N|Dat Valu value Integrat Centr Stat CES y service/
suppli o e e
d Tax
al Tax
D
e/
S
al
el S
Capital
(Nam
UT
er
goods
Tax
e of
Tax
UT
(incl.
State)
Tax
plant and
machinery
)/
Ineligible
for ITC
1 2 3 4 5 6 7 8 9 10 1
= = = = = = = =
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= = = = = = = =
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of
earlier returns]- If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier
returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent
amendments]
7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST
supplies received
Description
Composition taxable
Value of supplies received from
Exempt supply Nil Rated supply
Non GST
person
supply
1
2
3
4
5
7A. Inter-State
supplies
7B. Intra-state
supplies
8. ISD credit received
GSTIN of ISD
ISD
Document
Det
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished
in S. No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to
or reduced from
output liability
2
Amount of ITC
Integrated
Tax
3
Central State/UT CESS
Tax
Tax
4
5
6
A.
1
Information for the current
tax period
(a) Amount in terms of rule 37(2)
of ITC Rules
(b) Amount in terms of rule
39(1)(j)(ii) of ITC Rules
To be added
To be added
(c) Amount in terms of rule 42 (1)
(m) of ITC Rules
To be added
To be added
To be added
To be reduced
To be reduced
(d) Amount in terms of rule 43(1)
(h) of the ITC Rules
(e) Amount in terms of rule 42
(2)(a) of ITC Rules
(f) Amount in terms of rule
42(2)(b) of ITC Rules
(g) On account of amount paid
subsequent to reversal of ITC
(h) Any other liability (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xable
Value Integrated Central State/UT Cess
Tax
Tax
Tax
12 34567891011
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
Place:
Date:
/Status..
Signatures…
Name of Authorised Signatory
Designation
Instructions –
1. Terms used:
a. GSTIN:
b. UIN:
Goods and Services Tax Identification Number
Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN:
e. POS:
f. B to B:
g. B to C:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. Table 3 & 4 to capture information of:
(i) 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;
(ii) Table 3 to capture inward supplies other than those attracti
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
the same is different from the location of the
recipient;
(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
(ix)
Recipient tax payer is required to declare in Column No. 12 whether the
inward supplies are inputs or input services or capital goods (including
plant and machinery).
3. Details relating to import of Goods/Capital Goods from outside India as well
as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in
Table 5.
4. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on
which IGST is computed (IGST is levied on value plus specified customs
duties). In case of imports, the GSTIN would be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e paid pertaining to reverse charge supplies and the tax
paid on it including adjustments against invoices issued should be reported in
Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
output liability due to rectification of mismatch on account of filing of GSTR-
3 of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
FORM GSTR-2A
[See Rule 60(1)]
1.
GSTIN
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
2. (a) Legal name of the registered person
(b) Trade name, if any
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all
Tables)
GSTIN
Invoice details Rate Taxable
Amount of tax
Place of
value
supply
of
supplier
No. Date Value
Integrated Central State/ Cess
(Name of
State)
4.
Inwa
tax
Tax UT Tax
rd
suppl
2
3
4
5
7
8
9
10
11
ies
recei
from a registered person on which
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed
GSTIN of
Deductor/
Amount
received
Amount
GSTIN of e-
Commerce
/ Gross
Value
Sales
Return
Net Value Integrated Central
Tax
Tax
State Tax /UT
Tax
7A.
Operator
1 2 3 4 5 6 7
TDS
7B.
TCS
Form GSTR-3
[See Rule 61(1)]
Monthly return
Year
Month
1.
GSTIN
2. (a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3. Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
Zero rated supply without payment of
(iii)
Tax
(iv)
Deemed exports
(v)
Exempted
(vi) Nil Rated
(vii) Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
1
Taxable Value
2
Amount of Tax
Integrated Tax
CESS
3
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 Integrate
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
lies made though an e-commerce operator
attracting TCS
(II)
A
Intra-state supplies
Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance
adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of
tax
Taxable
Value
Amount of tax
Integrated Tax
Central Tax
State/UT tax
CESS
2
3
4
5
6
(I) Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse
charge
Rate of
tax
Differential
Taxable
Value
Amount of tax
Integrated Tax
Central Tax
State/UT Tax
CESS
1
3
4
5
6
2
(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/cr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
x periods
(f) and adjusted with tax on supplies made in
current tax period
Reduce
(g) Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
1
8A. On outward supplies
Integrated Central State/UT
CESS
tax
tax
Tax
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
Amount
Integrated
Central tax
State/ UT Tax
tax
1
2
3
(a)
TDS
(b)
TCS
10.
Interest liability (Interest as on ……………)
On account of
Output
liability claimed on
ITC
On
Undue
account excess
Credit of
interest on
Interest Delay in Total
liability payment interest|
on mismatched of other claims or rectification
mismatch invoice ITC excess
reversal reduction mismatch
[refer sec
50(3)]
carry
of tax liability|
of
forward
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
Central Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tate/UT
Tax
Cess
2
3
4
5
6
7
8
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
/Status..
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation
Instructions:-
1.
Terms Used :-
a)
GSTIN :-
Goods and Services Tax Identification
Number
30
b)
c)
TDS :-
TCS :-
Tax Deducted at source
Tax Collected at source
2.
GSTR 3 can be generated only when GSTR-1 and
3.
4.
5.
6.
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 ledg
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
from cash ledger through Table 14
will result in a debit entry in electronic cash ledger on filing of valid GSTR 3.
Form GSTR – 3A
[See rule 68]
Reference No:
To
Date:
GSTIN
Name
Address
Notice to return defaulter u/s 46 for not filing return
Tax Period –
Type of Return –
Being a registered taxpayer, you are required to furnish return for the supplies made
or received and to discharge resultant tax liability for the aforesaid tax period by due date. It
has been noticed that you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return within 15 days failing which the
tax liability will be assessed u/s 62 of the Act, based on the relevant material available
with this office. Please note that in addition to tax so assessed, you will also be liable to
pay interest and penalty as per provisions of the Act.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue
of the assessment order.
Signature
Name
Designation
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1. GSTIN
2.
Legal name of the registered person
Auto Populated
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable value Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
(a) Outward taxable supplies (other than zero rated, nil rated and
exempted)
(b) Outward taxable supplies (zero rated)
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,
composition taxable persons and UIN holders
Unregistered Persons
Composition Taxable Persons
UIN holders
4. Eligible ITC
Details
1
Place of Supply
(State/UT)
1
Total Taxable value
Amount of Integrated Tax
2
3
(A)
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from.
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances
received for which invoices have not been issued in the same month – value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
3) Amendment in any details to be adjusted and not shown separately.
Form GSTR-4
[See Rule 59(4)]
Quarterly return for registered person opting for composition levy
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3.
(a) Aggregate Turnover in the preceding
Financial Year
(b) Aggregate Turnover – April to June, 2017
Year
Quarter
4. Inward supplies including supplies on which tax is to be paid on reverse
charge
GSTIN
Invoice details Rate Taxable
value
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dment of debit notes/credit notes furnished in earlier tax
periods]
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
Turnover
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in
Table No. 6
Quarter Rate
Original details
Revised details
Turnover Central Tax
State/UT Turnover
tax
Central
Tax
State/UT
Tax
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Place of supply
Amount
Advance
(Name of State)
Integrated
Central State/ UT Tax
Cess
Paid
2
3
Tax
4
Tax
5
6
7
1
(I)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to
output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current p
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ies in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]
Description
Tax paid in cash
Interest
1
2
(a) Integrated
tax
(b) Central
Tax
(c) State/UT
Tax
(d) Cess
Late fee
4
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
/Status……
Instructions:-
1. Terms used:
Signature of Authorised Signatory
Name of Authorised Signatory
Designation
(a) GSTIN:
Goods and Services Tax Identification Number
(b) TDS:
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month
succeeding the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial
year and first quarter of the current financial year shall be reported in the
preliminary information in Table 3. This information would be required to
be submitted by the tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
x
periods as well as original/ amended information of debit or credit note
received, rate-wise. Place of Supply (POS) to be reported only if the same is
different from the location of the recipient. While furnishing information the
original debit/credit note, the details of invoice shall be mentioned in the
first three columns, While furnishing revision of a debit note/credit note,
the details of original debit/credit note shall be mentioned in the first
three columns of this Table,
6. Table 6 to capture details of outward supplies including advance and net of
goods returned during the current tax period.
7. Table 7 to capture details of amendment of incorrect details reported in
Table 6 of previous returns.
8. Information of advance paid pertaining to reverse charge supplies and the
tax paid on it including adjustments against invoices issued to be reported
in Table 8.
9. TDS credit would be auto-populated in a Table 9.
Form GSTR-4A
[See Rule 59(3)& 66(2)]
Auto-drafted details for reg
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
789 10 11 12 13 14
5. TDS Credit received
GSTIN of deductor Gross value
Amount of tax
Central Tax
State/UT Tax
1
2
3
4
Form GSTR-5
[See Rule 60(4A)]
Return for Non-resident taxable person
1. GSTIN
2. (a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
(c) Validity period of registration
Auto Populated
Year
Month
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs.
for all Tables)
Amount of ITC
available
Details of bill of entry
Amount
Rate
Taxable
value
No.
Date
Value
Integrated Tax Cess
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
4. Amendment in the details furnished in any earlier return
Original
Revised details
details
Differential
ITC (+/_)
Bill of
entry
Bill of entry
Rate Taxable Amount
value
Amount of ITC
available
No Date No Date Value
Integrated Cess Integrated Cess Integrated Cess
Tax
Tax
tax
1 2 3 4 5 6 7 8 9 10 11 12 13
Rate Taxable
Date
Value
5. Taxable outward supplies made to registered persons (including UIN h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tails of original
Debit/Credit Notes
Amount
Place of
supply
GSTIN No. Date GSTI No. Date Value
Integrated Central State/Cess
M
N
1
2 3
4
6 7
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes (original)]
Tax Tax UT Tax
13
14
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
Total
taxable
value
Amount
Integrated Tax
Central
Tax
State/UT
Tax
Cess
2
3
4
5
Tax period for which the details are being
revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
10. Total tax liability
Amount of tax
Rate of Tax
Taxable
value
Integrated Central
Tax
Tax
State/UT
Tax
CESS
2
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
Description
Tax
payable
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rrect to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
/Status..
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f.
B to B:
From one registered person to another registered person
From registered person to unregistered person
g. B to C:
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20th of the month succeeding the
relevant tax period or within 7 days from the last date of the registration whichever is
earlier.
4. Table 3 consists of details of import of 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 informatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ebit and credit note details and its amendments.
Table 9 covers the Amendments in respect of B2C outward supplies other than
inter-State supplies where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the
current tax period and negative ITC on account of amendment to import of goods in
the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be
posted to the respective ledgers.
Form GSTR-5A
[See Rule 64]
Details of supplies of online information and database access or retrieval services by a
person located outside India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a) Legal name of the registered person –
(b) Trade name, if any –
3.
Name of the Authorised representative in India filing the return ââ¬â
4.
Period:
Month –
Year-
5. Taxable outward supplies made to consumers in India
(Amount in Rupees)
Place of
supply
Rate of Taxable value Integrated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
IN
2.
(a) Legal name of the registered person
(b) Trade name, if any
3. Input tax credit received for distribution
GSTIN
Invoice details
Rate Taxable
value
of
supplier
No Date Value
Amount of Tax
Year
Month
Integrated
tax
Central
Tax
State / UT
Tax
CESS
2
3
4
5
6
7
8
9
10
(Amount in Rs. for
all Tables)
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
Integrated Central
CESS
1
(a) Total ITC available for
distribution
(b) Amount of eligible ITC
State / UT
tax
Tax
Tax
2
3
4
5
(c) Amount of ineligible ITC
Distribution of input tax credit reported in Table 4
GSTIN of recipient/State, if
ISD invoice
5.
Distribution of ITC by ISD
recipient is unregistered
No.
Date
Integrated Tax
Central Tax
State / UT
CESS
Tax
2
3
4
6
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
6. Amendments in information furnished in earlier returns in Table No. 3
Original details
Revised details
GSTIN No. Date GSTI
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
credit
distribution
GSTIN ISD invoice ISD credit
Re-distribution of input tax credit to the correct recipient
of
detail
note
original
GSTIN
of new
recipient
ISD
invoice
Input tax credit redistributed
No. Date
No
Date
recipient
No. Date Integrated Central State
Tax
Tax
CESS
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
10. Late Fee
Central Tax State / UT tax Debit Entry No.
On account of
1
2
Late fee
3
11. Refund claimed from electronic cash ledger
4
Description
Fee
Other
Debit Entry Nos.
2
3
4
(a) Central Tax
(b) State/UT
Tax
Bank Account Details (Drop Down)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
/Status…
Signature of Authorised Signatory
Name of Authorised Signatory
Designation
Instructions:-
1.
Terms Used :-
2.
3.
4.
5.
6.
a.
GSTIN :-
Number
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ated by the system.
Refund claimed from cash ledger through Table 11
will result in a debit entry in electronic cash ledger.
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted from
(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
GSTIN
Invoice details Rate Taxable
value
of
supplier
No Date Value
Amount of Tax
(Amount
in Rs.
for all
Tables)
Integrated
Central Tax
tax
State / UT
Tax
Cess
1
2
3
4
5
6
7
8
9
10
4.
Debit
Cred
it
notes (including amendments thereof) received during current tax period
Details of original
Revised details of document or details of Debit/Credit Note
document
GSTIN of No. Date GSTIN No. Date Value Rate Taxable
Amount of tax
supplier
of
supplier
value
Integrated Central State.
Cess
tax
123456789 10 11 12
13
1. GSTIN
Form GSTR-7
[See Rule 67(1)]
Return for Tax Deducted at Source
2. (a) Legal name of the Deductor
Auto Populated
(b) Trade nam
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ectronic cash ledger
Description
1
(a) Integrated Tax
(b) Central Tax
Tax
Interest
Penalty
Fee
Other
Debit Entry
Nos.
2
3
4
5
6
7
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated
after
payment of tax and submissions of return]
Description
1
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
2
Interest
Late fee
3
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
/Status…
Signature of Authorised Signatory
Name of Authorised Signatory
Designation
Instructions –
1.
Terms used:
a) GSTIN: Goods and Services Tax Identification Number
b) TDS: Tax Deducted at Source
2. Table 3 to capture details of tax deducted.
3. Table 4 will contain amendment of information provided in earlier tax
periods.
4. Return cannot be filed without full payment
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
made
returned
1
2
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Month
Revised details
GSTIN GSTIN
of
of
supplier supplier Gross value
of supplies
Details of supplies made which
attract TCS
Value of
Amount of tax collected at
source
made
supply
returned
Net
amount
liable for
Integrated Central
Tax Tax
State/UT
Tax
TCS
1
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
Amount
Amount of interest
in
Integrated
Central
State/UT
1
Late payment of TCS
amount
6. Tax payable and paid
Description
1
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
default
Tax
Tax
Tax
5
Tax payable
Amount paid
2
3
7. Interest payable and paid
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Amount of
interest payable|
Amount paid
2
3
8. Refund claimed from electronic cash ledg
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
claimed only when all the TCS liability for that tax period has been discharged.
5.
Cash ledger will be debited for the refund claimed
from the said ledger.
6.
Amount of tax collected at source will flow to Part C
of GSTR- 2A of the taxpayer on filing of GSTR-8.
7.
Matching of Details with supplier's GSTR-1 will be at
the level of GSTIN of supplier.
Form GSTR-11
[See Rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1
UIN
2.
Name of the person having
UIN
Auto
populated
3. Details of inward supplies received
GSTIN
of
Invoice/Debit Rate Taxable
Note/Credit Note
value
supplier
details
No Date Value
Year
Month
(Amount in Rs.
Amount of tax
Integrated Central
State/
CESS
tax
Tax
UT Tax
ãââ¬Åâ à ½Ÿ ãââ¬Åâ 2à ¼ à ¼£à ¼ 4à ¼ 5à ¼ ââ¬Å à ¼ 7 ãââ¬Â ââ¬Å ãââ¬Â 9 ãââ¬Åâ 10 ãââ¬Â
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
for all Tables)
Integrated Central Tax State/ UT Tax
CESS
tax
1
2
3
Bank det
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Debit and Credit Notes of the month of September that have matched
September
Nil
Septmeber
Nil
2
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed
by 20th September but mismatch was rectified in the return for the month of September filed by 20th October
August
2 August
Nil
Nil
1
3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had
filed by path October and the reclaim is being allt had alongwith refund of infteorresponding document in his return of the month of September
Month
Month
Refund
Refund
Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October
Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by
20th August but mismatch was not rectified in the retu
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= = = = = = = =
e in the return for month of October to be filed 20th November
August
2 August
Two Months
Two Months
2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return
for October to be filed by 20th November
September
2 September
One Month
One Month
3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will
become payable in the return of October return to be filed by 20th November
September
2 September
One Month-high
One Month-high
.
Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
| Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable in th
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
2 S
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ee examination of any recognized Foreign University
(10) Retired Government Officials
6.1
Advocates registered with Bar (Name of
Bar Council)
Registration Number as given by Bar
6.2
Date of Registration
6.3
Valid up to
7
Retired Government Officials
Retired from Centre/ State
7.1
Date of Retirement
7.2
Designation of the post held at the time of
retirement
8.
8.1
Applicant Details
Full name as per PAN
8.2
Father's Name
8.3
Date of Birth
8.4
Photo
8.5
Gender
8.6
Aadhaar
8.7
PAN
8.8
Mobile Number
8.9
Landline Number
8.10
Email id
9.
Professional Address
9.1
Building No./ Flat No./Door No.
9.2
Floor No.
9.3
Name of the Premises / Building
9.4
9.5
Road/Street Lane
Locality/Area / Village
9.6
District
9.7
State
9.8
PIN Code
10.
Qualification Details
10.1
Qualifying Degree
Scanned copy of Pension Certificate issued by AG office or
any other document evidencing retirement
(Any three will be mandatory)
10.2
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pplication Status” at dash board on the
GST Portal.
Form GST PCT-02
[See Rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
Enrolment Number
1.
2.
PAN
3.
Name of the Goods and Services Tax
Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Enrolment Authority
Designation.
Signature of the
Name and
Centre State
Form GST PCT-03
[See Rule 83(4)]
Reference No.
To
Name
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
Date
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within days to the undersigned from the date of receipt of this notice.
(date). (Time)………
Appear before the undersigned on
If you fail to furnish a reply within the stipulated date
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Plain text (Extract) only
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= = = = = = = =
>:
Sr.
No.
List of Activities
Check box
1.
To furnish details of outward and inward supplies
2.
To furnish monthly, quarterly, annual or final return
3.
To make deposit for credit into the electronic cash ledger
4.
To file an application for claim of refund
5.
To file an application for amendment or cancellation of registration
2.
The consent of the
(Name of Goods and Services Tax Practitioner) is
attached herewith*.
*Strike out whichever is not applicable.
Date
Place
Signature of the authorised signatory
Name
Designation/Status
Part -B
Consent of the Goods and Services Tax Practitioner
I > do hereby
solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of
(Legal name), GSTIN
GSTIN
only in respect of the activities specified by
(Legal name),
Date
Signature
Name
Enrolment No.
Form GST PMT ââ¬â01
[See Rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN –
Name
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act,
2017.
In
[See Rule 85(1)]
Form GST PMT ââ¬â01
Electronic Liability Register of Taxable Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID
Demand date –
Period From
–
ÃŽ¤ÃŽ¿
GSTIN/Temporary Id –
Name (Legal) –
Trade name, if any –
Stay status – Stayed/Un-stayed
(dd/mm/yyyy)
Tax/State Tax/UT Tax /Integrated Tax/CESS/All
(Amount in Rs.)
Ledger Descripti Type of
used for on
Sr No.
Date
Reference
Tax
(dd/
No.
Period,
mm/
if
dischargi
yyyy)
applica
ble
ng
liability
Transaction
Act – Central
Amount debited/credited (Central
Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
[Debit (DR)
(Payable)] /
[Credit (CR)
Ta
Interes
Penalt Fe Other Total
Ta
X
t
y
e
S
X
(Paid)]/
Reduction
(RD)/ Refund
adjusted (RF)/]
1
2
3
4
5
7
8
10
11
12
13
14
Note –
1. All liabilities accruing, other than return related liabilities, will be recorded in this
ledger. Complete de
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= = = = = = = =
hown in the register at the time of making payment through credit or cash
ledger. Debit and credit entry will be created simultaneously.
[See Rule 86(1)]
Form GST PMT -02
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)
Tax/State Tax/UT Tax /Integrated Tax/CESS/All
Act Central
–
(Amount
in Rs.)
Sr
Date
Refere
Tax
Description
Transaction
Credit/Debit
No.
(dd/m
m/
nce
Period,
âÃâÆâÃâââ¬Ãµ
No.
if any
(Source of
credit &
[Debit (DR)
yyyy)
purpose of
utilisation)
/ Credit
(CR)]
Central State
Tax
Tax
UT
Tax
Integr CESS Total
Central S
ated
Tax
T
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
|à ®â⬢à ¯Â2
Sr.
No.
Tax period
Amount of provisional credit balance
Central
Tax
State
Tax
UT Tax
Integrated Cess
Total
Tax
3
5
6
7
8
Balance of Provisional credit
Mismatch credit (other than reversed)
Sr.
Tax period
Amount of mismatch credit
No.
Central
Tax
State UT Tax
Tax
Integrated
Tax
Cess
Total
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
order vide which refund was rejected
10. Amount of credit –
From
Sr. No.
Act
(Central
Tax/State
Tax/ UT
Tax
Amount of credit (Rs.)
Tax
Interest
Penalty
Fee
Other
Total
1
2
3
4
5
6
8
Integrated
Tax/
CESS)
g
n
a
t
u
r
e
SLBO
i
N
a
m
Z & E O
e
áŽÂ
e
S
900
i
g
n
a
BOE
t
i
n
14
f
t
h
211
e
f
i
ÃâÂ
OT1.100
r
Note –
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for
State Goods and Services Tax; ââ¬Â¨UT Tax' stands for Union territory Goods and Services Tax;
'Integrated Tax' stands for Integrated Goods and Services Tax and ââ¬Â¨Cess' stands for Goods
and Services Tax(Compensation to States)
Form GST PMT -04
[See Rule 85(7), 86(6) & 87(12)]
Application for intimation of discrepancy in Electronic Credit
Ledger/Cash Ledger/ Liability Register
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Ledger / Register in
âËÅÂ
âËÅÂ
âËÅÂ
which discrepancy
Credit ledger Cash ledger Liability register
noticed
5.
6.
7.
Details of the discrepancy
Date
Reasons, if any
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Plain text (Extract) only
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= = = = = = = =
unt debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
deposit
depo date
No.
if
/Debit
sit
(by
applicab
[Debit (DR) /
Credit (CR)]
(dd/m
bank)
le
Tax
Interest
Penalty Fee Others Total
m/
yyyy)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
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 for which payment is being made will also be recorded
under the head “description”.
5. Refund claimed from the ledger or any other debits mad
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
selected)
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)
âËÅ Cash
Details of Instrument
Cheque
âËÅ Demand Draft
NEFT/RTGS
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
GST
Name of beneficiary bank
Reserve Bank of India
Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI
Amount
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
Paid Challan Information
GSTIN
Taxpayer Name
Name of Bank
Amount
Bank Reference No.
(BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque/
DD deposited at Bank's
counter)
Note-UTR stands for Unique Transaction Number for NeFT / RTGS payment.
Form GST PMT -07
[See Rule 87(8)]
Application for intimating discrepancy relating to payment
1.
GSTIN
2.
Name (Legal)
3.
Tra
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank concerned and intimate
the aggrieved person.
4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for
State Goods and Services Tax; ââ¬Â¨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 taxable person
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period:
From
To
6. Amount of Refund Claimed:
Act
Tax Interest Penalty Fees Others
Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of goods / services- With payment of Tax
c. Ex
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= = = = = = = =
ment 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 âËÅÂ
No âËÅÂ
DECLARATION
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 both and that I have
not claimed refund of the integrated tax paid on supplies in respect of which refund is
claimed.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does
not include ITC availed on goods or services used for making nil rated or fully
exempt supplies.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special
Economic Zone developer has n
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= = = = = = = =
r 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)
Statement in case of Application under Rule 89 of sub rule 2 (g):
Statement containing the number and date of invoices under of GST Rules,
For Inward Supplies:
As per GSTR-2 (Table 4):
Annexure-1
Tax Period:
GSTIN/
Name of
Invoice details
unregistered
supplier
No
Goods/
Date Value Services HSN
Taxable
value
State (in
case of
unregistered
supplier) Rate
Integrated
Tax
Central Tax
State Tax/
UT Tax
CESS
Col. 20/21/22/23
Col.
Col. Col.
17
18
19
UQC QTY
Raje Amt. Rate Amt. Rate Amt. Rate, Amt. Integrated Central Tax/ UTCess
2
3
4
(G/S)
5
6
7
24A 24B
8
9 10 11 12
13
14 15 16
17
18
19
20
21
22
23
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (input
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
case of Application under Rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Tax Period:
Whether
tax on this
invoice is
Invoice
Shipping bill/Bill
of export
EGM
BRC/
Tax payment option
Integrated Tax
paid on
provisional
basis
(Yes/No)
Details
FIRC
Goods/
Services
Taxable Port
UQC QTY
With
Without
Integrated Integrated
No. Date Valice HSN LOC Dry value” Code No. Date and Theated (St) Am Not Date No. Duc
Rate
Ref
Amt.
Date
(*Shipping Bill and EGM are mandatory; ââ¬â in case of goods;
–
BRC/FIRC details are mandatory- in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 3:
Exports without payment of Tax:
Invoice
Tax Period:
Whether
tax on this
Shipping bill/ Bill
of export
invoice is
EGM
BRC/
Tax payment option
Integrated Tax paid on
provisional
basis
Details
FIRC
Goods/
Taxable
With
Without
Rate
(Yes/No)
No. Date Value Services HSN UOC O value Code No. Date Tegrated Tegrated (86) Ami. No. Date No. Date
1
2
3
4
5
15A 15B
6
7
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Plain text (Extract) only
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= = = = = = = =
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
GSTR 5- Table 6
Tax Period:
Invoice details
Integrated
Tax
Central Tax
State Tax/
UT Tax
Cess
ARE
Col.
1
Goods/
Col. Col. Col. Col. Col.
16 17 18 19 20
Date of
Receipt
No.
Date Value Services HSN UQC QTY
(G/S)
Taxable Rate
Value (%)
Rate
Rate
Amt.
Amt.
Amt.
(%)
(%)
Rate
(NA)
Amt.
No. Date
Payment
Details
Ref No. Date
1
2
3
4
5 6
21A 21B
7
8
9
10 11
12 13 14
15
16
17 18 19 20
20
21C 21D
21E
21F 21G
Col. 1: GSTIN/UIN/ Name of the un registered recipient (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
value
UQCQTY
(G/S)
State (in
case of
unregistered
supplier)
Integrated
Tax
Central
Tax
State
Tax/ UT
Tax
CESS
Col. 20/21/22/23
ARE
Date of
Receipt
Col. Col. Col.
17 18 19
State
Rate
Rate
Amt.
Amt.
Rate
(%)
Amt.
Rate
(NA)
Amt.
Integrated Central Tax/
Tax
Tax UT
Cess No. Date
(%) (%)
Tax
1234567 24A 24B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24C 24D 24
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/Developer (as per re warehousing certificate)
(* In case of Goods: ARE and Date of Receipt are mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/Status
Statement 6:
Statement in case of Application filed under Rule 89(2)(i)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n words) claimed by M/s
(Applicant's Name) GSTIN/
Temporary ID- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the
examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
section (8) of section 54 of the Act.
7
FORM-GST-RFD-02
[See Rule 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
:
Centre
Filed by
Tax Period
State/
Union Territory:
Refund Application Details
8
Date and Time of Filing
Re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
……..
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional basis:
Description
Integrated
Tax
Cess
Sr.
Central
No
Tax
State
Tax
UT Tax
Amount of refund
i.
claimed
10% of the amount
ii.
claimed as refund
(to be sanctioned later)
Balance amount (i-ii)
iii.
12
iv.
Amount of refund
sanctioned
Bank Details
Bank Account No. as per
V.
application
Name of the Bank
vi.
vii.
Address of the Bank
/Branch
Date:
Place:
vii. IFSC
ix.
MICR
Signature (DSC):
Name:
Designation:
Office Address:
13
FORM-GST-RFD-05
Payment Advice No: –
To PAO/ Treasury/RBI/ Bank
Refund Sanction Order No.
Order Date…..
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
Net Refund amount sanctioned
Interest on delayed Refund
Total
Details of the Bank
[See Rule 91(3), 92(4), 92(5) & 94]
Payment Advice
Date:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
i.
Bank Account no as per application
Name of the Bank
ii.
Name and Address
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
der the existing law
or under the Act.
Demand Order No…… date……, Act
Period
Net amount to be paid
*Strike out whichever is not applicable
@
& 1. I hereby sanction an amount of INR
of the Act
to M/s
having GSTIN
under sub-section (5) of section 54) of the Act/under section 56
@
Strike out 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
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
17
& 3. I hereby reject an amount of INR
& Strike-out whichever is not applicab
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nt of refund
vi.
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this Act / under
the existing law. This application stands disposed 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
Integrated Central
State Tax UT Tax
Cess
Tax
Tax
Amount of Refund Sanctioned
Amount of Refund With held
11.
Amount of Refund Allowed
iii.
20
20
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reason.
provisions under sub-section (…) of Section (ââ
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
service of this notice.
âËÅ You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte
on the basis of available records and on merits.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
23
23
FORM-GST-RFD-09
[See Rule 92(3)]
Reply to show cause notice
Date:
1.
Reference No. of Notice
Date of issue
2.
3.
GSTIN/UIN
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents
uploaded
24
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.
7.
Verification
I
Place
Date
Place
Date
DD/MM/YYYY
Signature of Authorised Signatory
(Name)
Designation/Status
25
25
Signature of Authorised Signatory
Name
Designation/Status
FORM GST RFD-10
[See Rule 95(
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ied by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation Status:
27
27
Form GST ASMT – 01
[See rule 98(1)]
Application for Provisional Assessment under section60
2. Name
1.GSTIN
3. Address
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr. No. HSN
Name of
commodity
/service
Tax rate
Valuation Average
monthly
Central
State/ Integrated Cess
tax
tax
UT
tax
1
2
3
4
15
6
7
8
turnover of
the
commodity
/ service
9
5. Reason for seeking provisional assessment
28
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
Date
29
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN
-Name
(Address)
Form GST ASMT-02
[See rule 98(2)]
Date:
Application Reference No. (ARN)
Dated
Notice for Seeking Additional Information / Clarification / Docume
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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
32
Reference No.:
To
GSTIN –
Name
Address –
Form GST ASMT -04
[See rule 98(3)]
Date
Application Reference No. (ARN).
Dated
Order of Acceptance or Rejection 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.-
and bond in the prescribed format by
(date).
(in words) in the form of
(mode)
Please note that if thebond and security are not furnished within the stipulated date, the provisional assessment order will be treated as null and
void as if no such order has been issued.
Or
This has reference to your appl
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Plain text (Extract) only
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= = = = = = = =
so the department will be at liberty to get
the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in case we fail
to furnish the required documents/ information to facilitate finalization of provisional assessment.
Signature of Authorised Signatory
35
Name
Designation/Status
Date
36
Reference No.:
To
GSTIN –
Name –
Address –
Application Reference No. (ARN)
Provisional Assessment order no. –
Form GST ASMT -06
[See rule 98(5)]
Date:
Date
Date
Notice for seeking additional information / clarification / documents for final assessment
Please refer to your application and provisional assessment order referred to above. Thefollowing information / documents are required for
finalization of provisional assessment:
>
You are, therefore, requested to provide the information /documents within a period of >from the date of receipt of this notice to
enable this office to take a decisio
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
d
4. Details of the security to be withdrawn
ARN
Date
Sr. No. Mode
Reference no. /
Debit entry no. (for
Date
Amount
Name of Bank
cash payment)
1
2
3
4
5
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.
5. Verification-
40
40
Signature of Authorised Signatory
Name
Designation Status
Date –
41
Reference No.:
To
GSTIN
Name
Address
Form GST ASMT -09
[See rule 98(7)]
Date
Application Reference No.
dated.
Order for release of security or rejecting the application
This has reference to your application mentioned above regarding release of security amounting to Rs.
Rupees (in words)]. Your application has been examined and the same is found to be in order. The aforesaid security is hereby released. Or
Your application referred to above regarding release of security was examined but the same was not found to be in order for the following
reasons:
>
Therefore, the appli
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= = = = = = = =
y
6. Amount admitted and paid, if any –
7. Verification-
Act
Tax
Reply
Interest
Others
Total
45
I
hereby solemnly affirm and declare that the information given hereinabove is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Date –
46
46
Reference No.:
To
GSTIN
Name
Address
Tax period –
ARN –
Form GST ASMT-12
[See rule 99(3)]
F.Y. –
Date –
Date:
Order of acceptance of reply against the notice issued under section61
This has reference to your reply dated
in response to the notice issued vide reference no.
be satisfactory and no further action is required to be taken in the matter.
47
dated-
–
Your reply has been found to
Signature
Name
Designation
ÃŽ¤ÃŽ¿
GSTIN –
Name –
Address –
Tax Period –
Notice Reference No.-
Form GST ASMT – 13
[See rule 100(1)]
Reference No.:
Date:
F.Y. –
Return Type –
Date –
Assessment order under section 62
Preamble >
The notice referred to above was issu
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= = = = = = = =
dings shall be initiated against you after the aforesaid period to recover the outstanding dues.
49
Signature
Name
Designation
Reference No:
ÃŽ¤ÃŽ¿
Name
Address
Form GST ASMT – 14
[See rule 100(2)]
Date:
Tax Period
F.Y.
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered under section of the Act, have/has failed to
obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below:
OR
Brief Facts –
Grounds-
Conclusion –
–
It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with effect from
liable to pay tax for the above mentioned period.
and that you are
Therefore, you are hereby directed to show cause as to why a tax liabilityalong with interest not be created against you for conducting
business without registration despite being liable for registration and why penalty should not be imposed fo
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
payable by you
is as under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
Tax
(Amount in Rs.)
Interest
Penalty
Others
Total
1 2 3 4 5 6 7 8
Sr
Tax
Act
No.
Period
52
62
Total
Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the
date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the
outstanding dues.
53
53
Signature
Name
Reference No.:
To
GSTIN/ID
Name
Address
Preamble
Form GST ASMT – 16
[See rule 100(3)]
Tax Period –
F.Y.-
Assessment order under section 64
>
Date:
It has come to my notice that un-accounted for goods are lying in stock at godown
(address) or in a vehicle stationed at
(address & vehicle detail) and you were not able to,
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Plain text (Extract) only
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= = = = = = = =
6. Verification-
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date –
57
Reference No.:
GSTIN/ID
Name
Address
Form GST ASMT – 18
[See rule 100(5)]
Date:
ARN –
Date –
Acceptance or Rejection of application filed under section 64 (2)
The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no.
– dated
stands withdrawn.
OR
The reply furnished by you vide application referred above has not been found to be in order for the following reasons:
>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
58
Signature
Name
Designation
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 o
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Plain text (Extract) only
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= = = = = = = =
ther
correspondence in this regard.
59
Reference No.:
To,
GSTIN
Name
Address
Audit Report No.
dated ……
Form GST ADT – 02
[See rule 101(5)]
Date:
Signature …
Name
Designation
Audit Report under section 65(6)
has been examined and this Audit Report is prepared on the basis of information
Your books of account and records for the F.Y.
available / documents furnished by you and the findings are as under:
Short payment of
Tax
Integrated tax
Central tax
State/UT tax
Cess
60
Interest
Any
other
amount
You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which
proceedings as deemed fit may be initiated against you under the provisions of the Act.
[Upload pdf file containing audit observation]
61
52
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 03
[See rule 102(1)]
Date:
Tax period – F.Y.(s) –
Communication to the registered person for conduct of special audit under
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
rected to discharge your statutory liabilities in this regard as per the provisions of the Act and the rules made thereunder, failing which
proceedings as deemed fit may be initiated against you under the provisions of the Act.
64
Signature
Name
Designation
1.
GSTIN Number/User-id
2.
Legal Name of Applicant
3.
Trade Name of Applicant (Optional)
4.
Status of the Applicant [registered / un-
registered]
5.
Registered Address / Address provided
while obtaining user id
6.
Correspondence address, if different
from above
7.
Mobile No. [with STD/ISD code]
8.
9.
10.
Telephone No. [with STD/ISD code]
Email address
Jurisdictional Authority
Form GST ARA -01
[See Rule 104(1)]
Application Form for Advance Ruling
>
11.
i.
Name of Authorised representative
ii.
Mobile No.
iii. Email Address
Optional
65
13.
12.
Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
Factory/Manufacturing
Warehouse/Deport
Office/Sale Office
EOU/STP/EHTP
Wholesale Business
Retail B
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
facts having a
bearing on the question(s) raised.
Statement containing the applicant's
interpretation of law and/or facts, as the
case may be, in respect of the aforesaid
question(s) (i.e. applicant's view point
and submissions on issues on which the
advance ruling is sought).
I hereby declare that the question raised in the application is not (tick) –
b.
a. Already pending in any proceedings in the applicant's case under any of the provisions of the Act
Already decided in any proceedings in the applicant's case under any of the provisions of the Act
Payment details
Challan Identification Number (CIN) –
Date
VERIFICATION
I,
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my
knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as
(designation) and that I am competent to make this application and verify it.
Place
Date
Signature
Name of App
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
y be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as
prayed above;
b.
grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
And for this act of kindness, the appellant, as is duty bound, shall every pray.
VERIFICATION
I,
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my
knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as
(designation) and that I am competent to make this application and verify it.
Place
Date
Name of Appellant/Authorised Signatory
Designation/ Status
Signature
69
Form GST APL – 01
[See Rule 108(1)]
Appeal to Appellate Authority
1.
GSTIN/Temporary ID/UIN –
2.
Legal name of the appellant –
3.
Trade name, if any
4.
Address
–
5.
Order no. –
Order date –
6.
7.
Designation an
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
rest
Amount of
demand
c) Penalty
disputed (C)
d) Fees
e) Other charges
15.
Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required
Particulars
Central
tax
State/UT tax
Integra
ted tax
Cess
Total amount
âËÅ an) Admitted amount Tax Cess
72
b) Pre-deposit (10% of
disputed tax)
Penalty
Fees
Other charges
Tax/ Cess
(b)
Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess)
No.
à ®â⬢à ¯Âà ®¤à ¯Â
Sr.
Description
Tax payable Paid through Cash/
Credit Ledger
Debit entry
Amount of tax paid
no.
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
Cash Ledger
1.
Integrated tax
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
Cash Ledger
3.
State/UT tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid
73
Sr.
Description
Amount payable
Debit entry
Amount paid
No.
no.
Integrated
tax
Central State/UT
tax
tax
CESS
Integrated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oint Commissioner
77
Form GST APL – 03
[See Rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1. Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
2.
3
3.
Order no.
4.
5.
GSTIN/Temporary ID /UIN-
Date-
Designation and address of the officer passing the order appealed against-
Date of communication of the order appealed against-
6.
Details of the case under dispute-
(i)
(ii)
(iii)
(iv)
Amount under dispute-
Description
Central
State/ UT
Integrated
Cess
78
Brief issue of the case under dispute-
Description and classification of goods/ services in dispute-
Period of dispute-
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7.
Statement of facts-
8.
Grounds of appeal-
9.
Prayer-
tax
tax
tax
10. Amount of demand in dispute, if any –
Particulars of
demand/refund,
Particulars
Central
tax
State/UT
tax
Integrated
tax
Cess
Total amount
if any
a) Tax/ Cess
Amount of
demand
created, if any
b) I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urisdiction:
82
Form GST APL ââ¬â 05
–
[See Rule 110(1)]
Appeal to the Appellate Tribunal
1.
GSTIN/Temporary ID /UIN –
2.
Name of the appellant –
3.
Address of the appellant –
4.
Order appealed against-
Number-
Date-
5.
Name and Address of the Authority passing the order appealed against –
6.
Date of communication of the order appealed against –
7.
Name of the representative –
8.
Details of the case under dispute:
(i)
(ii)
in dispute
(iii)
(iv)
Amount under dispute:
883
Brief issue of the case under dispute
Description and classification of goods/ services
Period of dispute
Description
Central
tax
State/UT Integrated
tax
tax
Cess
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
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 of
Particulars
demand
Central State/UT Integrated
tax
tax
tax
Cess
Total amount
a) Tax/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ty, late fee and any other amount payable and paid:
Sr. No.
Description
Amount payable
Debit entry
Amount paid
no.
Integrated
Central
tax
tax
State/UT
tax
Integrated
CESS
Central tax
tax
State/UT
tax
CESS
2
3
5
8
9
10
11
1.
Interest
2.
Penalty
3.
Late fee
4. Others (specify)
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:
Name of the Applicant:
Designation/Status:
87
88
88
Form GST APL – 06
[See Rule 110(2)]
Cross-objections before the Appellate Authority / Appellate Tribunal
Sr. No.
Particulars
1
Appeal No.
Date of filing –
2
GSTIN/Temporary ID/UIN-
3
Name of the appellant-
4
Permanent address of the appellant-
5
Address for communication-
6
Order no.
7.
Designation and Address of the officer passing the order appealed against-
8.
Date of communication of the order appealed against-
9.
Name of the representative-
10.
Details of the case unde
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l tax
State/UT tax
Cess
Details of payment
Head
Central tax
State/UT tax
Integrated tax
Cess
Total
Tax
Interest
Penalty
Refund
Total
Tax
Interest
Penalty
Refund
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
91
17
(i)
Amount of tax demand dropped or reduced for the period of dispute
(ii)
Amount of interest demand dropped or reduced for the period of dispute
(111)
Amount of refund sanctioned or allowed for the period of dispute
(iv)
18
Whether no or lesser amount imposed as penalty
TOTAL
Reliefs claimed in memorandum of cross -objections.
Grounds of Cross objection
Verification
92
92
information andbelief.
_the respondent, do hereby declare that what is stated above is true to the best of my
Verified today, the
day of
20…
Place:
Date:
Name of the Applicant/ Officer:
Designation/Status of Applicant/ officer:
93
93
Form GST APL – 07
[See Rule 111(1)]
Application to the Appellate Tribunal under sub section (3) of Section 112
1. Name and Designation
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r charges
96
Signature
Name of the Officer:
Designation:
Jurisdiction:-
Form GST APL – 08
[See Rule 114(1)]
Appeal to the High Court under section 117
1.
Appeal filed by
2.
GSTIN/Temporary ID/UIN-
Name of the appellant/ officer-
-Taxable person / Government of
Designation
/ Jurisdiction-
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)
97
Brief issue of the case under dispute
(ii)
with synopsis
goods/ services in dispute
(iii)
(iv)
Description
Central
tax
State/UT
tax
Integrated
tax
Cess
a) Tax/ Cess
b) Interest
(v)
c) Penalty
d) Fees
e) Other charges
10. Statement of facts
11.
Grounds of appeal
12.
Prayer
13.
Annexure(s) related to grounds of appeal
98
Description and classification of
Period of dispute
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
edit admissible
of the return
specified in
Column no. 3
carried forward in the said
last return
as ITC of central tax in
accordance with transitional
provisions
1
2
Total
3
4
5
(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
Name of Issuer
Sr. No. of Form Amount
Applicable VAT
Rate
100
Total
F-Form
Total
H/I-Form
Total
(c)
H/I Forms
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 VAT
and [Entry
Tax] in last
return
2
Registration
No. in
existing law
1
C Forms
F Forms
Difference
Turnover for
which forms
tax
Pending
3
payable
on (3)
4
Turnover for
which forms
Pending
5
Tax payable
on (5)
ITC reversal
relatable to
[(3) and] (5)
Turnover
for which
forms
Transition
Pending
Tax payable
on (7)
ITC 2-
(4+6-7+9)
6
7
8
9
10
6. Details of capitals goods for which unavailed credit has not been ca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
]
under existing
ent
nt
under
Value
law
no.
Date
existing
Taxes paid
VAT [and ET]
credit under
existing
law
Total VAT [and ET]
credit availed under
existing law
law
1
2
3
4
5
6
7
8
9
Total
Total VAT [and ET]
credit unavailed under
existing law (admissible
as ITC ofState/UT tax)
(8-9)
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
Amount of duties and taxes on inputs claimed as creditexcluding 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
(a)
Sr. no.
HSN (at 6 digit level) |
Unit
1
2
3
Qty.
Value
5
Eligible Duties paid on such inputs
6
7A Where duty paid invoices are available
Inputs
103
10
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service
provider) Credit in terms of Rule 117 (4)
–
Inputs
(b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ck
Description Unit Qty
Value
Tax paid
1
2
3
4
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also
required.
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No.
Registration no.
under existing
law
(Centralized)
1
2
Tax period to
which the last
return filed under
the existing law
pertains
3
of the return
specified in
Column no. 3
Date of filing
Balance eligible
cenvat credit
carried forward
in the said last
return
GSTIN of receivers
(same PAN) of ITC of
CENTRAL TAX
/invoice
Distribution document ITC of CENTRAL
TAX transferred
No.
Date
5
4
6
7
8
105
âËÅ Total
106
9.
Details of goods sent to job-worker and held in his stock on behalf of principal under section 141
a.
Details of goods sent asprincipal to the job worker under section 141
Sr.
Challan
Challan
Type of goods
Details of goods with job- worker
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tration No.
Invoice/docu Invoice/
ment no.
Tax Paid
document date
VAT paid Taken as SGST Credit or
Service Tax paid as Central Tax
Credit
2
3
4
Total
5
6
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
12.
Sr
No.
no.
Document
Document
date
GSTINno. of
Name & addres
of recipient
recipient, (if applicable
HSN
Description
Unit
Details of goods sent on approval basis
Quantity
Value
108
1
2
3
4
5
7
8
9
10
Total
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom
Place
Date
Signature
Name of Authorized Signatory
Designation/Status……….
109
1. GSTIN –
2. Name of Taxable person –
Form GST TRAN – 2
[See Rule 117(4)]
3. Tax Period: month… year…
4. Detailsof inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing
pay
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