Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.

Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
FA-3-40/2017-1-V-(64) Dated:- 30-6-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
NOTIFICATION
No. F-A-3-40/2017/1/V (64)
Bhopal, dated 30 June, 2017
In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax, 2017 (19 of 2017), the State Government, hereby, makes the following amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :-
AMENDMENTS
1. (1) These rules may be called the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
=============
Document 1à¤â€¡Ã Â¤Â¸Ã Â¥â€¡ वà¥â€¡Ã Â¤Â¬Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Ë†à¤Ÿ www.govtpressmp.nic.in
सà¥â€¡ भà¥â‚¬ डाà¤â€°Ã Â¤Â¨ लà¥â€¹Ã Â¤Â¡ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤Å“ा सà¤â€¢Ã Â¤Â¤Ã Â¤Â¾ हà¥Ë†.
ध्य प्रदà¥â€¡Ã 

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es Tax, 2017 (19 of 2017), the State Government, hereby, makes the following
amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely :-
AMENDMENTS
1. (1) These rules may be called the Madhya Pradesh Goods and Services Tax
(Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
633
634
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017,-
(a) in rule 1, in the heading, the word “, Extent” shall be omitted;
(b) in rule 10, in sub-rule (4), for the words “digitally signed”, the words “duly
i
signed or verified through electronic verification code” shall be substituted;
(c) in rule 13, in sub-rule (4), for the words “signed”, the words “duly signed or
verified through electronic verification code” shall be substituted;
(d) in rule 19, in sub-rule (1), in th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 Â¥ÂÃ Â¤Â¯Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
within the said period, the registration shall be deemed to have been
granted and the said certificate of registration, duly signed or verified
through electronic verification code, shall be made available to the
registered person on the common portal.”;
(h) in rule 26, in sub-rule(1), for the word “The Board” the word “The Government”
shall be substituted
(i) in rule 26, in sub-rule (3), for the words “specified under the provisions of the
Information Technology Act, 2000 (21 of 2000)”, the words “or through e-
signature as specified under the provisions of the Information Technology Act,
2000 (21 of 2000) or verified by any other mode of signature or verification as
notified by the Government in this behalf.” shall be substituted;
(j) in Form GST CMP-04, in the table, for serial number 5 and the entries related
the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of supply of goods or services or both where the consideration is not wholly in
money. Where the supply of goods or services or both is for a consideration not wholly
in money, the value of the supply shall,-
(a)
(b)
be the open market value of such supply;
if the open market value is not available under clause (a), be the sum
total of consideration in money and any such further amount in money as is
equivalent to the consideration not in money, if such amount is known at the time of
supply;
634 (2)
(c)
(d)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
if the value of supply is not determinable under clause (a) or clause (b),
be the value of supply of goods or services or both of like kind and quality;
if the value is not determinable under clause (a) or clause (b) or clause
(c), be the sum total of consideration in money and such further amount in money
that i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 under clause (a) or (b), be the value as
determined by the application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient, the
value shall, at the option of the supplier, be an amount equivalent to ninety percent of the
price charged for the supply of goods of like kind and quality by the recipient to his customer
not being a related person:
Provided further that where the recipient is eligible for full input tax credit, the value
declared in the invoice shall be deemed to be the open market value of the goods or services.
29. Value of supply of goods made or received through an agent.-The value of supply of
goods between the principal and his

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

where he exercises the option, the value shall be 90
per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be
determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.- Where the value of a
supply of goods or services or both is not determinable by any of the preceding rules of this
Chapter, the value shall be one hundred and ten percent of the cost of production or
manufacture or the cost of acquisition of such goods or the cost of provision of such services.
31. Residual method for determination of value of supply of goods or services or both.-
Where the value of supply of goods or services or both cannot be determined under rules 27
to 30, the same shall be determined using reasonable means consistent with the principles and
the general provisions of section 15 and the provisions of this Chapter

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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
634 (3)
634 (4)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
the two currencies into Indian Rupee on that day at the reference rate provided by the te
Reserve Bank of India.
Provided also that a person supplying the services may exercise the option to ascertain
the value in terms of clause (b) for a financial year and such option shall not be
withdrawn during the remaining part of that financial year.
(b) at the option of the supplier of services, the value in relation to the supply of
foreign currency, including money changing, shall be de

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t of
the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated
for investment or savings on behalf of the policy holder, if such an amount is
intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single
premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy
holder in the first year and twelve and a half per cent. of the premium charged from
the policy holder in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire
premium paid by the policy holder is only towards the risk cover in life insurance.
(5) Where a taxable supply is provided by a person dealing in buying and selling of second

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ostage 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 1 of the said Act between distinct persons as referred to in section
25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything
contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as
a pure agent of the recipient of supply shall be excluded from the value of supply, if all the
following conditions are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the
payment to the third party on authorisation by such reci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vides 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.-
634 (5)
634 (6)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
The rate of exchange for the determination of the value of taxable goods or services or both
shall be the applicable referen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the
supply are not related and the price is the sole consideration, to obtain such supply at the
same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other
supply of goods or services or both made under similar circumstances that, in respect of
the characteristics, quality, quantity, functional components, materials, and the reputation
of the goods or services or both first mentioned, is the same as, or closely or substantially
resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
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 with the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vailed by a registered person in respect of any tax that
has been paid in pursuance of any order where any demand has been confirmed on
account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A
registered person, who has availed of input tax credit on any inward supply of goods or
services or both, but fails to pay to the supplier thereof, the value of such supply along with
the tax payable thereon, within the time limit specified in the second proviso to sub-section
(2) of section 16, shall furnish the details of such supply, the amount of value 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 sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vices by way of accepting deposits or extending loans or advances that chooses not to
comply with the provisions of sub-section (2) of section 17, in accordance with the option
permitted under sub-section (4) of that section, shall follow the following procedure,
namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business
purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17,
in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input
services referred to 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;
634 (7)
634 (8)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राÃ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

input tax credit;
the input tax credit on account of central tax, state tax, union territory tax and
integrated tax shall be distributed separately in accordance with the provisions
of clause (d);
the input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
recipients 'R1', whether registered or not, from amongst the total of all the
recipients to whom input tax credit is attributable, including the recipient(s)
who are engaged in making exempt supply, or are otherwise not registered for
any reason, shall be the amount, “C1”, to be calculated by applying the
following formula –
C₁ = (t₁÷T) × C
where,
“C” is the amount of credit to be distributed,
“t” is the turnover, as referred to in section 20, of person R, 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 acc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ribution to such recipient in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued
only for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an
Input Service Distributor by the supplier shall be distributed in the manner and subject
to the conditions specified in clauses (a) to (f) and the amount attributable to any
recipient shall be calculated in the manner provided in clause (d) and such credit shall
be distributed in the month in which the debit note is included in the return in FORM
GSTR-6;
(j) any input tax credit required to be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e (2), the Input Service Distributor shall, on the basis of the Input
Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service
Distributor invoice to the recipient entitled to such credit and include the Input Service
Distributor credit note and the Input Service Distributor invoice in the return in FORM
GSTR-6 for the month in which such credit note and invoice was issued.
634 (9)
40.
Manner of claiming credit in special circumstances.- (1) The input tax credit
claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held
in stock or inputs contained in semi-finished or finished goods held in stock, or the credit
634 (10)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said
sub-section, shall be subject t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

becomes
liable to pay tax under the provisions of the Act, in the case of a claim under
clause (a) of sub-section (1) of section 18;
(ii)
on the day immediately preceding the date of the grant of registration,
in the case of a claim under clause (b) of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from which he becomes
liable to pay tax under section 9, in the case of a claim under clause (c) of sub-
section (1) of section 18;
(iv) on the day immediately preceding the date from which the supplies
made by the registered person becomes taxable, in the case of a claim under
clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a
practicing chartered accountant or a cost accountant if the aggregate value of the
claim on account of central tax, State tax, Union territory tax and integrated tax
exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¥ÂÃ Â¤Â°, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
FORM GST ITC-02, electronically on the common portal along with a request for transfer
of unutilized input tax credit lying in his electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of
the value of assets of the new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation,.
lease or transfer of business has been done with a specific provision for the transfer of
liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the
transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02
shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e used exclusively for effecting exempt supplies, be denoted as 'Tâ‚‚';
(d) the amount of input tax, out of 'T', in respect of inputs and input services on
which credit is not available under sub-section (5) of section 17, be denoted as â۬T3';
(e) the amount of input tax credit credited to the electronic credit ledger of registered
person, be denoted as 'C₁' and calculated as-
C₁ = T- (T1+T2+T3);
(f) the amount of input tax credit attributable to inputs and input services intended to
be used exclusively for effecting supplies other than exempted but including zero
rated supplies, be denoted as â۬T4';
634 (11)
634 (12)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(g) â۬T₁', 'Tâ‚‚', 'T3' and 'T4' shall be determined and declared by the registered person
at the invoice level in FORM GSTR-2;
(h) input tax credit left afte

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and
entry 51 and 54 of List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and
input services are used partly for business and partly for non-businÄ—ss purposes, be
denoted as 'Dâ‚‚', and shall be equal to five per cent. of C2; and
(k) the remainder of the common credit shall be the eligible input tax credit attributed
to the purposes of business and for effecting supplies other than exempted supplies
but including zero rated supplies and shall be denoted as 'C3', where,-
C3C2-(D1+D2);
(1) the amount 'C3' shall be computed separately for input tax credit of central tax,
State tax, Union territory tax and integrated tax;
(m) the amount equal to aggregate of 'D₁' and 'D₂' shall be added to the output tax
liability of the registered person:
Provided that where the amount of input tax relating to inputs or input services used
part

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

such
excess shall be added to the output tax liability of the registered person in the month not later
than the month of September following the end of the financial year to which such credit
relates and the said person shall be liable to pay interest on the said excess amount at the rate
specified in sub-section (1) of section 50 for the period starting from the first day of April of
the succeeding financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of â۬D₁' and
'D₂' exceeds the aggregate of the amounts calculated finally in respect of 'D₁' and 'D2', such
'excess amount shall be claimed as credit by the registered person in his return for a month not
later than the month of September following the end of the financial year to which such credit
relates.
43. Manner of determination of input tax credit in respect of capital goods and reversal
thereof in certain cases.- (1) Subject to the provi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to the electronic
credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
(b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of
such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently
covered under this clause, the value of 'A' shall be arrived at by reducing the input tax
at the rate of five percentage points for every quarter or part thereof and the amount 'A'
shall be credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt shall not
attract the provisions of sub-section (4) of section 18, if it is subsequently covered
under this clause.
(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under
clause (c), to be denoted as 'To', shall be the common credit in respect of capital goods
for a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

re,
T₁= (E÷F) x T,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said
tax period or the aforesaid information is not available, the value of 'E/F' shall be
calculated by taking values of 'E' and 'F' of the last tax period for which the details
of such turnover are available, previous to the month during which the said value of
'E/F' is to be calculated;
Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of
exempt supplies and the total turnover shall exclude the amount of any duty or tax levied
under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of
List II of the said Schedule;
(h) the amount Te along with the applicable interest shall, during every tax period of the
useful life of the concerned capital goods, be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

30 à¤Å“à¥â€šà¤¨ 2017
(b) for capital goods held in stock, the input tax credit involved in the remaining useful
life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by
5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit
of integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered
person shall estimate the amount under sub-rule (1) based on the prevailing market price of
the goods on the effective date of the occurrence of any of the events specified in sub-section
(4) of section 18 or, as the case may be, sub-section (5) of section 29.
(4) The amount determi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

restrictions in respect of inputs and capital goods sent to the job
worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker
under the cover of a challan issued by the principal, including where such goods are sent
directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in
rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a
job worker or sent from one job worker to another during a quarter shall be included in
FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month
succeeding the said quarter.
(4) Where the inputs or capital goods are not returned to the principal within the time
stipulated in section 143, it shall be deemed that such inputs or capital goods had been
supplied by the principal to the job worker on the day when the said inputs or capital goods
634 (16)
मध्यप्

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ds 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 “P” 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;
(c)
(d)
(e)
name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is fifty thousand rupees or more;
(f)
(g)
name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is less than fifty thousand rupees and the recipient
requests that such details

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ayable on reverse charge basis; and
(a)
signature or digital signature of the supplier or his authorised representative:
Provided that the Government may, on the recommendations of the Council,
by notification, specify-
(i)
the number of digits of Harmonised System of Nomenclature code for goods
or services that a class of registered persons shall be required to mention, for such
period as may be specified in the said notification; and
(ii)
the class of registered persons that would not be required to mention the
Harmonised System of Nomenclature code for goods or services, for such period as
may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f)
of sub-section (3) of section 31, a registered person may issue a consolidated invoice
at the end of a month for supplies covered under sub-section (4) of section 9, the
aggregate value of such supplies exceeds rupees five thousand in a day from any or all
the suppliers:
Prov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¤ÂªÃ Â¤Â¤Ã Â¥ÂÃ Â¤Â°, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

following details, namely,-
(a)
(b)
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;
name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(c)
date of its issue;
(d)
(e)
Harmonised System of Nomenclature Code for goods or services;
(f)
description of goods or services or both;
(g)
(h)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
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 represe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, of the recipient;
description of goods or services;
amount of advance taken;
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(c)
(d)
(e)
(f)
(g)
(h)
amount of tax charged in respect of taxable goods or services (central tax,
State tax, integrated tax, Union territory tax or cess);
(i)
place of supply along with the name of State and its code, in case of a supply
in the course of inter-State trade 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)
nam

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(k)
amount of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
whether the tax is payable on reverse charge basis; and
signature or digital signature of the supplier or his authorised representative.
52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of
section 31 shall contain the following particulars, namely:-
(a)
(b)
name, 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 “-” and “/” 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, integrate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 issue of the document;
name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be,
bill of supply;
(i)
value of taxable supply of goods or services, rate of tax and the amount of the
tax credited or, as the case may be, debited to the recipient; and
(j)
signature or digital signature of the supplier or his authorised representative.
634 (21)
(2)
Every registered person who has been granted registration with effect from a date
earlier than the date of is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e Distributor invoice or, as the case.
may be, an Input Service Distributor credit note issued by an Input Service Distributor shall
contain the following details:-
(a)
name, address and Goods and Services Tax Identification Number of the Input
Service Distributor;
634 (22)
(b)â â‚¬Ã¢Â â‚¬
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters- hyphen
or dash and slash symbolised as- “-“, “/” respectively, and any combination
thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number of the
recipient to whom the credit is distributed;
(c)
(d)
(e)
amount of the credit distributed; and
(f)
signature or digital signature of the Input Service Distributor or his authorise

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d supplier shall issue
a tax invoice or any other document in lieu thereof, by whatever name called, containing the
gross weight of the consignment, name of the consigner and the consignee, registration
number of goods carriage in which the goods are transported, details of goods transported,
details of place of origin and destination, Goods and Services Tax Identification Number of
the person liable for paying tax whether as consigner, consignee or goods transport agency,
and also containing other information as mentioned under rule 46.
(4)
Where the supplier of taxable service is supplying passenger transportation service, a
tax invoice shall include ticket in any form, by whatever name called, whether or not serially
numbered, and 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 5

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

i)
(iv)
(v)
(vi)
(vii)
name, address and Goods and Services Tax Identification Number or Unique
Identity Number of the consignee, if registered;
Harmonised System of Nomenclature code and description of goods;
quantity (provisional, where the exact quantity being supplied is not known);
taxable value;
tax rate and tax amount – central tax, State tax, integrated tax, Union territory
tax or cess, where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter-State movement; and
(ix)
signature.
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the
following manner, namely:-
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.
Where goods are being transported on a delivery challan in lieu of invoice, the same
shall be declared as specified in rule 138.
Where the goods being tra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ts by registered persons.- (1) Every registered person shall keep.
and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true
and correct account of the goods or services imported or exported or of supplies attracting
payment of tax on reverse charge along with the relevant documents, including invoices, bills
of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers
and refund vouchers.
(2) Every registered person, other than a person paying tax under section 10, shall maintain
the accounts of stock in respect of goods received and supplied by him, and such accounts
shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed,
written off or disposed of by way of gift or free sample and the balance of stock including
raw materials, finished goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances received,
paid and adjus

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

und to be stored at any place(s) other than those declared under
sub-rule (5) without the cover of any valid documents, the proper officer shall determine the
amount of tax payable on such goods as if such goods have been supplied by the registered
person.
(7) Every registered person shall keep the books of account at the principal place of business
and books of account relating to additional place of business mentioned in his certificate of
registration and such books of account shall include any electronic form of data stored on any
electronic device.
(8) Any entry in registers, accounts and documents shall not be erased, effaced or
overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored
out under attestation and thereafter, the correct entry shall be recorded and where the registers
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šÃ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every
principal.
(12) Every registered person manufacturing goods shall maintain monthly production
accounts, showing quantitative details of raw materials or services used in the manufacture
and quantitative details of the goods so manufactured including the waste and by products
thereof.
(13) Every registered person supplying services shall maintain the accounts showing
quantitative details of goods used in the provision of services, details of input services
utilised and the services supplied.
634 (25)
(14) Every registered person executing works contract shall keep separate accounts for
works contract showing –
(a) the names and addresses of the persons on whose behalf the works contract is
executed;
(b) description, value and quantity (wherever applicable) of goods or services received
for the execution of works c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

related place of
business mentioned in the certificate of registration and shall be accessible at every related
place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered
person shall maintain true and correct records in respect of such goods handled by him on
behalf of such registered person and shall produce the details thereof as and when required by
the proper officer.
(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.
57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of
records shall be maintained and preserved in such manner that, in the event of destruction of
such records due to accidents or natural causes, the information can be restored wi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ation Centre notified by the Commissioner
and, upon validation of the details furnished, a unique enrolment number shall be generated
and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory
shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details
furnished in FORM GST ENR-01 electronically on the common portal either directly or
through a Facilitation Centre notified by the Commissioner.
1
634 (27)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods shall maintain records of
goods transported, delivered and goods stored in transit by him alongwith the Goods
and Services Tax Identification Numb

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM
GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh
rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh
rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.
(3) The details of outward supplies furnished by the supplier shall be made available
electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due
date of filing of FORM GSTR-1.
6

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of details
contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified
in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically
through the common portal, either directly or from a Facilitation Centre notified by the
Commissioner, after including therein details of such other inward supplies, if any, required
to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5)
of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility
can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on
inward supplies which is relatable to non-taxable supplies or for purposes other than business
and cannot be determined at

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of
FORM GSTR 2A electronically through the common portal and such person may include
the same in FORM GSTR-2.
(8)
The details of inward supplies of goods or services or both furnished in FORM
GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from
registered persons or unregistered persons;
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (29)
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61.
Form and manner of submission of monthly return.- (1) Every registered person
other than a person referred to in section 14 of the Integrated Goods and Services Tax Act,
2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax
under section 10 or se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ay claim such refund in
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 t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ual return of the
preceding financial year, whichever is earlier.
Explanation.- For the purpose of this sub-rule, it is hereby declared that the person shall not
be eligible to avail of input tax credit on receipt 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 com

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ils contained in FORM GSTR-6A,
and where required, after adding, correcting or deleting the details, furnish electronically the
return in FORM GSTR-6, containing the details of tax invoices on which credit has been
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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

al
after the due date of filing of FORM GSTR-8.
68.
Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued,
electronically, to a registered person who fails to furnish return under section 39 or section 44
or section 45 or section 52.
69.
Matching of claim of input tax credit .- The following details relating to the claim
of input tax credit on inward supplies including imports, provisionally allowed under section
41, shall be matched under section 42 after the due date for furnishing the return in FORM
GSTR-3-
(a)
Goods and Services Tax Identification Number of the supplier;
(b)
Goods and Services Tax Identification Number of the recipient;
(c)
invoice or debit note number;
(d)
invoice or debit note date; and
(e)
tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under
section 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ommunication thereof.- (1) The final
acceptance of claim of input tax credit in respect of any tax period, specified in sub-section
(2) of section 42, shall be made available electronically to the registered person making such
claim in FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated
as mismatched but is found to be matched after rectification by the supplier or recipient shall
be finally accepted and made available electronically to the person making such claim in
FORM GST MIS-1 through the common portal.
71.
.
Communication and rectification of discrepancy in claim of input tax credit and
reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit
in respect of any tax period, specified in sub-section (3) of section 42 and the details of output
tax liable to be added under sub-section (5) of the said section on account of continuation of
such discrepancy, shall be made

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r the purpose of this rule, it is hereby declared that –
(i) Rectification by a supplier means adding or correcting the details of an outward supply in
his valid return so as to match the details of corresponding inward supply declared by the
recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward
supply so as to match the details of corresponding outward supply declared by the supplier.
72.
Claim of input tax credit on the same invoice more than once.- Duplication of
claims of input tax credit in the details of inward supplies shall 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:-
(a)
Goods and Services Tax Identification Number of the supplier;
म

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t shall be treated as matched if the said recipient has
furnished a valid return.
(ii) The claim of reduction in the output tax liability shall be considered as matched where
the amount of output tax liability after taking into account the reduction claimed is
equal to or more than the claim of input tax credit after taking into account the
reduction admitted and discharged on such credit note by the corresponding recipient
in his valid return.
74.
(1)
Final acceptance of reduction in output tax liability and communication thereof.-
The final acceptance of claim of reduction in output tax liability in respect of any tax
period, specified in sub-section (2) of section 43, shall be made available electronically to the
person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had
been communicated as mis-matched but is found to be matched after rectification by the
supplier or recipient shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

33)
634 (34)
(3)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for the month in
which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
the extent of discrepancy shall be added to the output tax liability of the supplier and debited
to the electronic liability register and also shown in his return in FORM GSTR-3 for the
month succeeding the month in which the discrepancy is made available.
Explanation. For the purpose of this rule, it is hereby declared that –
76.
(i) Rectification by a supplier means deleting or correcting the details of an outward
supply in his valid return so as to match the details of corresponding inwa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tor 'with the details
furnished by the supplier.- The following details relating to the supplies made through an e-
Commerce operator, as declared in FORM GSTR-8, shall be matched with the
corresponding details declared by the supplier in FORM GSTR-1-
(a) State of place of supply; and
(b) net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37
has been extended, the date of matching of the above mentioned details shall be extended
accordingly.
Provided further that the Commissioner may, on the recommendations of the Council, by
order, extend the date of matching to such date as may be specified therein.
634 (35)
19.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Communication and rectification of discrepancy in details furnished by the e-
commerce operator and the supplier.- (1) Any discrepancy in the details furnished b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vailable and such addition to the output tax liability and interest payable thereon
shall be made available to the supplier electronically on the common portal in FORM GST
MIS-3.
80.
Annual return.- (1) Every registered person, other than an Input Service Distributor,
a person paying tax under section 51 or section 52, a casual taxable person and a non-resident
taxable person, shall furnish an annual return as specified under sub-section (1) of section 44
electronically in FORM GSTR-9 through the common portal either directly or through a
Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in
FORM GSTR-9A.
(1) Every electronic commerce operator required to collect tax at source under section 52
shall furnish annual statement referred to in sub-section (5) of the said section in FORM
GSTR -9B.
(2) Every registered person whose aggregate turnover during a financial year exceeds two
crore rupees shall get his

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oods or services or
both electronically in FORM GSTR-11, along with application for such refund claim,
through the common portal either directly or through a Facilitation Centre notified by the
Commissioner.
(2)
Every person who has been issued a Unique Identity Number for purposes other than
refund of the taxes paid shall furnish the details of inward supplies of taxable goods or
services or both as may be required by the proper officer in FORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner.-(1) An application in
FORM GST PCT-01 may be made electronically through the common portal either directly
or through a Facilitation Centre notified by the Commissioner for enrolment as goods and
services tax practitioner by any person who-
(a)
(i)
is a citizen of India;
(ii)
is a person of sound mind;
(iii)
(iv)
is not adjudicated as insolvent;
has not been convicted by a competent court;-
(b) satisfies any of the following conditions, namely:-
(c)
(i) that he is a reti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r
(iv) has passed any of the following examinations, namely:-
(a)
final examination of the Institute of Chartered
Accountants of India; or
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (37)
(b)
final examination of the Institute of Cost Accountants of
India; or
(c) final examination of the Institute of Company
Secretaries of India.
(2)
On receipt of the application referred to in sub-rule (1), the officer authorised in this
behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as
a goods and services tax practitioner and issue a certificate to that effect in FORM GST
PCT-02 or reject his application where it is found that the applicant is not qualified to be
enrolled as a goods and services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolle

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

date of issue of such order, appeal to the Commissioner against such order…
(6) Any registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioner so
authorised shall be allowed to undertake such tasks as indicated in the said authorisation
during the period of authorisation.
(7)
Where a statement required to be furnished by a registered person has been furnished
by the goods and services tax practitioner authorised by him, a confirmation shall be sought
from the registered person over email or SMS and the statement furnished by the goods and
services tax practitioner shall be made available to the registered person on the common
portal:
Provided that where the registered person fails to respond to the request for
confirmation till the last date of furnishing of such statement, it shall be deemed that he has
confirm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tted 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 practitioner shall-
(10)
(a)
(b)
prepare the statements with due diligence; and
affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall
be treated as enrolled in the State or Union territory for the purpose

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

x, 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)
(3)
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.
Subject to the provisions of section 49, payment of every liability by a registered
person as per his return shall be made by debiting the electronic credit ledger maintained as
per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability
register s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ered 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.
634 (40)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(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 t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tained in FORM GST PMT-05 for each person, liable to pay tax,
interest, penalty, late fee or any other amount, on the common portal for crediting the amount
deposited and debiting the payment there from towards tax, interest, penalty, fee or any other
amount.
(2)
Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-
06 on the common portal and enter the details of the amount to be deposited by him towards
tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes,
namely:-
Internet Banking through authorised banks;
(ii)
(iii)
Credit card or Debit card through the authorised bank;
National Electronic Fund Transfer or Real Time Gross Settlement from any
bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per ch

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ayment
of any amount indicated in the challan, the commission, if any, payable in respect of such
payment shall be borne by the person making such payment.
(4)
Any payment required to be made by a person who is not registered under the Act,
shall be made on the basis of a temporary identification number generated through the
common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real
Time Gross Settlement mode from any bank, the mandate form shall be generated along with
the challan on the common portal and the same shall be submitted to the bank from where the
payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the
date of generation of challan.
(6)
On successful credit of the amount to the concerned government account maintained
in the authorised bank, a Challan Identification Number shall be generated by the collecting
bank and the same shall be indicated in the challan.
(7) On receipt of the Cha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ledger, the
said amount shall be debited to the electronic cash ledger.
634 (41)
634 (42)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under
sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the
proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the
common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purpose of this rule, it is hereby clarified that a refund shall be
deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertakin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ST RFD-01 through the common portal, either directly or through a Facilitation
Centre notified by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49 may be made through the
return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or
FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a
Special Economic Zone developer, the application for refund shall be filed by the –
634 (43)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(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 servic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r and date of shipping bills or bills of export
and the number and the date of the relevant export invoices, in a case where the
refund is on account of export of goods;
(c)
a statement containing the number and date of invoices and the relevant Bank
Realisation Certificates or Foreign Inward Remittance Certificates, as the case may
be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46
along with the evidence regarding the 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 Econo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng a tax period in a case where the
claim pertains to refund of any unutilized input tax credit under sub-section (3) of
section 54 where the credit has accumulated on account of the rate of tax on the inputs
being higher than the rate of tax on output supplies, other than nil-rated or fully
exempt supplies;
(i)
the reference number of the final assessment order and a copy of the said order
in a case where the refund arises on account of the finalisation of provisional
assessment;
(j) a statement showing the details of transactions considered as intra-State supply
but which is subsequently held to be inter-State supply;
(k)
a statement showing the details of the amount of claim on account of excess
payment of tax;
(1) a declaration to the effect that the incidence of tax, interest or any other
amount claimed as refund has not been passed on to any other person, in a case where
the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

passed on to the ultimate consumer.
Where the application relates to refund of input tax credit, the electronic credit ledger
shall be debited by the applicant by an amount equal to the refund so claimed.
(3)
(4) In the case of zero-rated supply of goods or services or both without payment of tax
under bond or letter of undertaking in accordance with the provisions of sub-section (3) of
634 (45)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input
tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply
of services) x Net ITC +Adjusted Total Turnover
Where,-
(5)
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ding the value of exempt supplies
other than zero-rated supplies, during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
In the case of refund on account of inverted duty structure, refund of input tax credit
shall be granted as per the following formula –
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷
Adjusted Total Turnover} – tax payable on such inverted rated supply of
goods
Explanation. For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted
Total turnover” shall have the same meanings as assigned to them in sub-rule (4).
90.
Acknowledgement.- (1) Where the application relates to a claim for refund from the
electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available
to the applicant through the common portal electronically, clearly indicating the date of filing
of the claim for refund and the time period specified in sub-section (7) of section 54 shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

gh the common portal
electronically, requiring him to file a fresh refund application after rectification of such
deficiencies.
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State
Goods and Service Tax Rules, the same shall also deemed to have been communicated under
this rule along with the deficiencies communicated under sub-rule (3).
(5) Where deficiencies have been communicated in FORM GST RFD-03 under the
Central Goods and Service Tax Rules, the same shall also deemed to have been
communicated under this rule along with the deficiencies communicated under sub-rule (3).
91. Grant of provisional refund.-(1) The provisional refund in accordance with the
provisions of sub-section (6) of section 54 shall be granted subject to the condition that the
person claiming refund has, during any period of five years immediately preceding the tax
period to which the claim for refund relates, not been prosecuted for any offence under the
Act or under an existing law w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¤Â°, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
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 sub-section (6) of section 54, amount adjusted against any
outstanding demand under the Act or under any existing law and the balance amount
refundable:
•
Provided that in cases where the amount of refund is completely adjusted against any
outstanding demand under the Act or under any existing law, an order giving details of the
adjustment shall be issued in Part A of FORM GST RFD-07.
(2) Where the proper officer or the Commissioner is of the opinion that the amount of
refund is liable to be withheld under the provisions of su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ard.
(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 the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make
an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the
amount of refund to be credited to the Consumer Welfare Fund.
93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have
been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of
rule 89 shall be re-credited to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 iá¹â€¡ FORM GSTR-11, prepared on the
basis of the statement of the outward supplies furnished by the corresponding suppliers in
FORM GSTR-1.
(2)
An acknowledgement for the receipt of the application for refund shall be issued in
FORM GST RFD-02.
(3) The refund of tax paid by the applicant shall be available if-
(4)
(a) the inward supplies of goods or services or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a 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
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(b) the applicant has furnished a valid return in FORM GSTR-3;
634 (49)
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
transmitted electronically by the common portal to the system designated by the Customs and
the said system shall electronically transmit to the common portal, a confirmation that the
goods covered by the said invoices have been exported out of India.
(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM
GSTR-3 from the common portal, the system designated by the Custom

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 State Government may pay refund of the integrated tax to the Government of Bhutan
on the exports to Bhutan for such class of goods as may be notified in this behalf and where
such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of
the integrated tax.
97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be
made under su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three
years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any
other law for the time being in force, including village or mandal or samiti level co-operatives
of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as
defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of
Indian Standards to be engaged for a period of five years in viable and useful research
activity which has made, or is likely to make, significant contribution in formulation of
standard mark of the products of mass consumption, the Central Government or 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, afte

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uire any applicant, in case of any default, or suppression of material
information on his part, to refund in lump-sum, the sanctioned grant to the
Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions
of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
(g)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

litation
Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in
FORM GST ASMT-02 requiring the registered person to furnish additional information or
documents in support of his request and the applicant shall file a reply to the notice in FORM
GST ASMT-03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of
tax on a provisional basis indicating the value or the rate or both on the basis of which the
assessment is to be allowed on a provisional basis and the amount for which the bond is to be
executed and security to be furnished not exceeding twenty five per cent. of the amount
covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-
section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a
bank guarantee for an amount as determ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e applicant may file an application in FORM GST ASMT- 08 for release of security
furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring
that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM
GST ASMT-09 within a period of seven working days from the date of receipt of the
application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected
for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of
section 61 with reference to the information available with him, and in case of any
discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing
him of such discrepancy and seeking his explanation thereto within such time, not exceeding
thirty days from the date of service of the notice or such further period as may be permitted
by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r allowing a time of fifteen
days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in
FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for
withdrawal of the summary assessment order in FORM GST ASMT-17.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-
section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.-
(1) The period of audit to be conducted under sub-section (1) of section 65
shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the
provisions of section 65, the proper officer shall issue a notice i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the
registered person in accordance with the provisions of sub-section (6) of section 65 in FORM
GST ADT-02.
102. Special Audit.- (1) Where special audit is required to be conducted in accordance with
the provisions of section 66, the officer referred to in the said section shall issue a direction in
FORM GST ADT-03 to the registered person to get his records audited by a chartered
accountant or a cost accountant specified in the said direction.
(2) On conclusion of special audit, the registered person shall be informed of the findings of
special audit in FORM GST ADT-04. .
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-
The Central Government and the State Government shall appoint officer in the rank of Joint
Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authori

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sued under sub-section (6) of section 98 shall be
made by an applicant on the common portal in FORM GST ARA-2 and shall be
accompanied by a fee of ten thousand rupees, to be deposited in the manner specified in
section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be
made by the concerned officer or the jurisdictional officer referred to in section 100 on the
common portal in FORM GST ARA-3 and no fee shall be payable by the said officer for
filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein
and all relevant documents accompanying such appeal shall be signed, –
(a) in the case of the concerned officer or jurisdictional officer, by an officer
authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Authority. – A
copy of the advance ruling pronounced by t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cation as contained in FORM GST APL-
01 shall be signed in the manner specified in rule 26.
A certified copy of the decision or order appealed against shall be submitted within
seven days of filing the appeal under sub-rule (1) and a final acknowledgement,
indicating appeal number shall be issued thereafter in FORM GST APL-02 by the
Appellate Authority or an officer authorised by him in this behalf:
Provided that where the certified copy of the decision or order is submitted
within seven days from the date of filing the FORM GST APL-01, the date of filing
of the appeal shall be the date of issue of provisional acknowledgement and where the
said copy is submitted after seven days, the date of filing of the appeal shall be the
date of submission of such copy.
Explanation. For the provisions of this rule, the appeal shall be treated as filed only
when the final acknowledgement, indicating the appeal number is issued.
109. Application to the Appellate Authority.- (1) An application to the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Registrar, in FORM GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the manner
specified in rule 26.
(4) A certified copy of the decision or order appealed against along with fees as specified in
sub-rule (5) shall be submitted to the Registrar within seven days of filing of the appeal under
sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued
thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or order is submitted within
seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal
shall be the date of issue of provisional acknowledgement and where the said copy is
submitted after seven days, the date of filing of the appeal shall be the date of submission of
such copy.
634 (56)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€š

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of filing the application under sub-rule (1) and an appeal number shall be generated by
the Registrar.
112. Production of additional evidence before the Appellate Authority or the Appellate
Tribunal. (1) The appellant shall not be allowed to produce before the Appellate Authority
or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence
produced by him during the course of the proceedings before the adjudicating authority or, as
the case may be, the Appellate Authority except in the following circumstances, namely:-
(a) where the adjudicating authority or, as the case may be, the Appellate
Authority has refused to admit evidence which ought to have been admitted;
or
(b) where the appellant was prevented by sufficient cause from producing the
evidence which he was called upon to produce by the adjudicating authority
or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before
the a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

®à¤§à¥à¤¯à¤ªà¥à¤°à¤¦à¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the
Appellate Tribunal to direct the production of any document, or the examination of
any witness, to enable it to dispose of the appeal.
113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority
shall, along with its order under sub-section (11) of section 107, issue a summary of the order
in FORM GST APL-04 clearly indicating the final amount of demand confirmed.
(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly
indicating the final amount of demand confirmed by the Appellate Tribunal.
114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of
section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verificatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

thin ninety days of the appointed day, submit a
declaration electronically in FORM GST TRAN-1, duly signed, on the common
portal specifying therein, separately, the amount of input tax credit to which he is
entitled under the provisions of the said section:
Provided that the Commissioner may, on the recommendations of the Council, extend
the period of ninety days by a further period not exceeding ninety days.
Provided that in the case of a claim under sub-section (1) of section 140, the application
shall specify separately-
634 (58)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A
and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the
applicant; and
(ii) the serial number and value of declarations in Forms C or F and certificates in
Forms E or H or For

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d date of issue of the invoice
by the supplier or any document on the basis of which credit of input tax was
admissible under the existing law;
(ii)
the description and value of the goods or services;
(iii)
the quantity in case of goods and the unit or unit quantity code thereof;
the amount of eligible taxes and duties or, as the case may be, the value
(iv)
added tax charged by the supplier in respect of the goods or services; and
(v)
the date on which the receipt of goods or services is entered in the
books of account of the recipient.
(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be
credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2
on the common portal.
(4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first
point of their sale in the State and the subsequent sales of which are not subject to tax in the
State availing credit in accordance with the proviso to sub-section (3) of s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Pradesh
VAT Act, 2002 (No.20 of 2002)
(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 117, submits a statement in FORM GST TRAN-2 at the
end of each of the six tax periods during which the scheme is in operation
indicating therein the details of supplies of such goods effected during the tax
period;
(iv) the amount of credit allowed shall be credited to the electronic credit
ledger of the applicant maintained in FORM GST PMT-2 on the Common
Portal.
(v) the stock of goods on which the credit is availed is so stored that it can be
easily identified by the registered person.
Declaration to be made under clause (c) of sub-section (11) of section 142.- Every
person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall
within a period of ninety

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d 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.
634 (59)
634 (60)
122.
123.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
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 Members who are or have been Commissioners of State tax or
central tax or have held an equivalent post under the existing law,
to be nominated by the Council.
Constitution of the Standing Committee and Screening Committees.- (1) The
Council may constitute a Standing Committee on Anti-profiteering which shall consist of
such officers of the State Government and Central G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 selected as the Chairman, if he has
attained the age of sixty-two years.
The Technical Member of the Authority shall hold office for a term of two
years from the date on which he enters upon his office, or until he attains the
125.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

identify the registered person who has not passed on the benefit of reduction
in rate of tax on supply of goods or services or the benefit of input tax credit to
the recipient by way of commensurate reduction in prices;
(iii)
to order,
128.
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed
on by way of commensurate reduction in prices along with interest at
the rate of eighteen per cent. from the date of collection of higher
amount till the date of return of such amount or recovery of the
amount not returned, as the case may be, in case the eligible person
does not claim return of the amount or is not identifiable, and
depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registration under the Act.
Examination of application by the Standing Committee and Screening
Committee. (1) The Standing Committee shall, within a period of two months from the date
of re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ions 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:-
(4)
(a) the descr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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.
634 (63)
131.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Cooperation with other agencies or sta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

from the Director General of Safeguards determine
whether a registered person has passed on the benefit of reduction in rate of tax on the supply
of goods or services or the benefit of input tax credit to the recipient by way of commensurate
reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where
any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of
reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to
the recipient by way of commensurate reduction in prices, the Authority may order –
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of
commensurate reduction in prices along with interest at the rate of eighteen per cent.
from the date of collection of higher amount till the date of return of such amount or
recovery of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¤¯à¤ªà¥à¤°à¤¦à¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
136. Monitoring of the order.- The Authority may require any authority of central tax, State
tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years
from the date on which the Chairman enters upon his office unless the Council recommends
otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule
122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by
the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes-
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committeeââ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion 18 (1)(b)]
6.
Date on which goods or services becomes taxable
[For claim made under section 18 (1)(d)]
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (65)
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which
ITC is claimed
Sr.
GSTIN/
Registra
No. tion
Invoice *
Description of Unit Quant
inputs held in Quantit ity
Value
Amount of ITC claimed (Rs.)
No. Date
stock, inputs
y
under
CX/
contained in
Code
(As
adjusted by Central
debit
Tax
State
Tax
UT Tax
Integrated Tax
Cess
semi-finished
(UQC)
note/credit
VAT of
supplier
or finished
goods held in
note)
8
7 (a) Inputs held in stock
stock
1
2
3
4
5
6
7
9.
10
11
12
13
7 (b) Inputs contained in semi-finished or finished goods held in stock
t is not feasible to identify invoice, the principle of first-in-first out m

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a
year or part thereof from the date of invoice
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Vonn-mT
634 (67)
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
10. Verification
634 (68)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“à¤Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

) 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
634 (70)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
1. GSTIN
Form GST ITC -03
[See rule 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock,
inputs contained in semi-finished and finished goods held in stock and capital goods
under sub-section (4) of section 18
2. Legal name
3. Trade name, if any
4(a). Details of application filed to opt for
composition scheme
[ applicable only for section 18 (4)]
4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]
(i) Application reference number

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

emi-finished /finished goods held in stock ( where invoice not available)
5 (c) Capital goods held in stock (where invoice 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
634 (72)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
6. Amount of ITC payable and paid (based on table 5)
Sr.
Description
No.
Tax
payable
Paid through
Cash/Credit
Ledger
Debit
entry no.
2
3
5
1.
Central Tax
Cash Ledger
Credit Ledger
2.
State Tax
Cash Ledger
Credit Ledger
3.
UT Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

axable Type of goods
(Inputs/capital
goods)
Rate of tax (%)
Centra State/ Integr Cess
1 tax UT
ated
tax
tax
1
2
3
5
6
7
8
9
10
11
12
634 (74)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN!
State of job
worker if
unregistered
Received
back/sent
out to
Original Original
challan challan
No.
date
Challan details if sent
to another job worker
Invoice details Description UQC Quantity Taxable
in case supplied
value
from premises of
another job
worker/
job worker
supplied
from
premises of
job worker
No. Date GSTIN/ State No. Date
if job worker
unregistered
6.
1
Verification
2
3
4
S
10
8
9
10
10
11
12
13
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 bee

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ociety/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
4.
_Name of the State
District
Jurisdiction detail
Centre
State
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
34
634 (77)
(a)
Date of commencement of business
Particulars of Principal Place of Business
Address
Building No./Flat No.
Name of the
Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
Contact Information
Floor No.
Road/Street
District
PIN Code
Longitude
634 (78)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Office Email Address
मधàÂ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 Â¤ÂªÃ Â¤Â¤Ã Â¥ÂÃ Â¤Â°, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
To be auto-populated (Edit mode)
Note Add more accounts
Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Þ‡
Email address
Director Identification Number (if
any)
PAN
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (81)
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
foreigners)
Floor No
Road/Street
District
PIN Code
Country (in case of foreigner only)
ZIP code
Detail

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

th Central Identities Data Repository only for the purpose of authentication.
Consent
List of documents uploaded (Identity and address proof)
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:
Signature
Name of Authorised Signatory
Date:
Designation/Status.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (83)
For office use
Enrolment no.
Date
Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or services
Year
Month
1.
2.
(a)
(b)
GSTIN
Legal name of the registered person
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b)
Aggregate Turnover – April to June, 2017
634 (84)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्à¤

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

®Ã Â¤Â§Ã Â¥ÂÃ Â¤Â¯Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (85)
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
6A. Exports
Invoice.details
No.
Date
2
3
Value
4
No.
Shipping bill/ Bill of export
Date
Integrated Tax
Rate
Taxable value
Amt.
5
6
7
8
9
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
Amount
2
Integrated Tax
3
Central Tax
State Tax/UT Tax
Cess
5
6
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
7A. Intra-State supplies
634 (86)
मध्यप्रदà¥â€¡Ã Â¤Â¶ रà

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed persons
8D. Intra-State supplies to unregistered persons
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit
notes, refund vouchers issued during current period and amendments thereof]
34
634 (87)
Details of original
document
Revised details of document or details of original
Rate
Taxable
Amount
Debit/Credit Notes or refund vouchers
Value
Place of
supply
GSTIN Inv. No.
Inv.
GSTIN
Date
Invoice Shipping bill
No Date No.:
Value
Integrated Tax Central Tax State/UT Tax Cess
Date
1
2
3
4
5
6
7
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
Total Taxable value
Amount
Integrated Tax
3
Central Tax
4

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Gross Advance.
Received/adjusted
2
Place of supply
(Name of State/UT)
3
Amount
Integrated Tax Central Tax
State/UT Tax
4
5
6
1
11A.
I Information for the current tax period
Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]
11A(1)
Amendment relating to information furnished in S. No.(select)
Month
11A(2)
11B(1)
11B(2)
HSN Description UQC
Total Quantity Total value Total Taxable
Amount
12. HSN-wise summary of outward supplies
Sr. No.
मध्यप्र

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erein above is true and correct to the best of my knowledge and belief and nothing has
been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Date
Signatures
Name of Authorised Signatory.
Designation/Status..
!
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (91)
Instructions –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
Harmonized System of Nomenclature
e. POS:
Place of Supply (Respective State)
f. B to B:
From one registered person to another registered person
g.
B to C:
From registered person to unregistered person
634 (92)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र दिनाà¤â€šà¤â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e 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
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of
supplies, rate-wise, should be uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
c. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of
the Act, operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is diff

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¦Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¾Ã Â¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies
made by SEZ on cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment
of IGST in respect of supply of services would, be created from this Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0” tax
amount heading in Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
(i) B to C supplies (whether inter-State or intra-State) with invoice value upto Rs 2,50,000;
(ii) Taxable value net of debit/credit note raised in a particular tax period and information pertaining to previous tax periods which
not reported earlier, shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(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;
1
(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 before the appointed day under t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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.
634 (95)
(i) Proprietorship
(iii) Hindu Undivided Family
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
4..
Name of the State
District
Jurisdiction detail
Centre
Date of commencement of business
State
634 (96)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Form GSTR-1A
[See rule 59(4)]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e value
Tax amount
7
5. Debit notes, credit notes (including amendments thereof) issued during current period
Details of original
Revised details of document or details of
GSTIN
document
No. Date
original Debit/Credit Note
Rate Taxable
value
Place of
Amount of tax
GSTIN
No.
Date
Value
supply
(Name of
Integrated Tax
State/UT)
1
2
3
5
6
7
8
9
10
11
Central
Tax
12
State/UT
Tax
Cess
13
14
634 (98)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signatures
Place
Date
Year
Month
Name of Authorised Signatory
Designation/Status..
Form GSTR-2
[See rule 60(1)]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nput service/
(Name of
Capital goods Integrated Tax
No Date Value
Integrated tax
Central
Tax
State/
UT Tax
CESS State/UT)
(incl. plant and
Central
Tax
State/
UT Tax
machinery)/
Ineligible for ITC
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
4C. Import of service
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
GSTIN of
supplier
1
5A. Imports
Details of bill of entry
No.
Date
2
3
5B. Received from SEZ
Rate
Value
Taxable
value
Amount
Integrated
Cess
Tax
5
6
7
8.
Port code +No of BE=13 digits
Details of original
invoice/Bill of entry
Revised details of invoice
Rate Taxable
value
No
GSTIN
No.
Date
GSTIN
No.
Date Value
1
2
3
4
S
6
7
8
9
Assessable Value
W

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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]
Value of supplies received from
Exempt supply
Nil Rated supply
Non GST supply
3
4
5
7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received
Description
1
7A. Inter-State supplies
7B. Intra-state supplies
8. ISD credit received
Composition taxable person
2
634 (102)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Amount of eligible ITC
State/
Cess
UT Tax
Integrated
Tax
Central State/UT
Cess
Tax
Tax
6
7
8
9
10
11
GSTIN of ISD
ISD Document Details
No.
Date
Integrated
ISD Credit received
Central Tax
Tax
1
2
3
4
5
8A. ISD Invoice
8B. ISD Credit Note
9. TDS and TCS Credit received
Amount
4
Integrated Tax
5
Central T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendments of information furnished in Table No. 10 (1) in an earlier month [Furnish revised information]
Amendment relating to information furnished in S. No.(select)
Month
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
Amount of ITC
Integrated Tax
Central
State/UT Tax
Tax
3
4
5
A. Information for the current tax period
(a) Amount in terms of rule 37(2)
(b) Amount in terms of rule 39(1)(j)(ii)
(c) Amount in terms of rule 42 (1) (m)
2
To be added
To be added
To be added
(d) Amount in terms of rule 43(1) (h)
(e) Amount in terms of rule 42 (2)(a)
(f) Amount in terms of rule 42(2)(b)
(g) On account of amount paid subsequent to reversal of ITC
To be added
To be added
To be reduced
To be reduced
634 (104)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(h) Any other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tax on supplies made
in current tax period
Reduce
Sr. No.
HSN
Description
UQC
Total Quantity Total value Total Taxable
Amount
13. HSN summary of inward supplies
634 (105)
(Optional if
HSN is
furnished)
2
3
4
Value
Integrated Tax Central Tax State/UT Tax
Cess
7
8
9
10
11
634 (106)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom
Place:
Date:
Signatures…..
Name of Authorised Signatory
Designation/Status.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Instructions
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
b.
UIN:
Unique Identity Number
C.
UQC:
Unit Quantity Code
d. HSN:
Harmonized System of Nomenclature
e.
POS:
Place of Supply (Respective State)
f.
B to B:
From one registered person to another reg

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¾à¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(iv)
(v)
After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is eligible
to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and
have received the goods or services;
(vi)
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured always except in case of supplies received
from registered person, where it is required only if the same is different from the location of the recipient;
(viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only
when the time of supply arises in terms of section 12 or 13 of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible)
will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax
deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on
submission of its return in Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued
should be reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

नाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Rate
Taxable value
Amount of tax
Place of supply
(Name of State/UT)
Integrated Tax
Central
Tax
State/
UT Tax
Cess
4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
GSTIN
of supplier
Invoice details
No.
Date
Value
1
2
4
5
7
8
9
10
11
Details of original document Revised details of document or details
of original Debit / Credit note
5. Debit/Credit notes (including amendments thereof) received during current tax period
Amount of tax
Rate
Taxable
value
Place of supply
(Name of
State/UT)
GSTIN
No. Date
2
GSTIN No. Date
Value
4
5
6
8
9
10
Integrated Tax Central Tax State/UT Tax
11
12
Cess
13
14
PART B
ISD document details
No.
ITC amount involved
Date
Integrated Tax
Central Tax
State/
UT Tax
Cess
2
4
5
6
7
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
1 ISD Credit _note-eligible ITC
ISD Credit note ineligible ITC
PART-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t of Tax
(iv)
(v)
Exempted
(vi)
Nil Rated
(vii)
Deemed exports
Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (113)
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 Integrated Tax
D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise]
GSTIN of e-commerce operator
4.2 Intra-State supplies (Net supply for the month)
Rate
Taxable Value
2
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
Amount of Tax
Central Tax
State/UT Tax
Cess
3
4
5
634 (114)
मध्यपà¥Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e though an e-commerce operator attracting TCS
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (115)
Amount of tax
Central Tax
4
State/UT tax
5
CESS
6
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
Integrated Tax
1
2
3
(1)
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of tax
Differential Taxable
Amount of tax
Value
Integrated Tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
(I) Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit notes/credit notes]
Descri

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hed invoices/Debit Notes
Reduce
Reclaim on rectification of mismatch credit note
Reduce
Negative tax liability from previous tax periods
Reduce
Tax paid on advance in earlier tax periods and adjusted with tax on supplies
Reduce
(f)
made in current tax period
(g)
Input Tax credit reversal/reclaim
Add/Reduce
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (117)
Rate of Tax
Taxable value
Amount of tax
Integrated tax
Central tax
State/UT Tax
CESS
4
5
6
8. Total tax liability
1
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit Reversal/reclaim
8D. On account of mismatch/ rectification /other reasons
9. Credit of TDS and TCS
Amount
Integrated tax
Central tax
State/ UT Tax
2
3
4
(a)
(b)
TDS
TCS
Interest liability (Interest as on ………………………….
…)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.
5
(c) State/UT Tax
(d) Cess
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
1
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
II Late fee
(a) Central tax
Amount payable
Amount Paid
2
3
Tax
Interest
Penalty
2
3
4
Fee
5
Other
Debit Entry Nos.
6
7
(b) State/UT tax
14. Refund claimed from Electronic cash ledger
Description
I
(a) Integrated tax
(b) Central Tax
State/UT Tax
634 (120)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(d) Cess
Bank Account Details (Drop Down)
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
Description
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
Integrated tax
Tax paid through ITC
Central Tax
Interest
Late fee
State/UT Tax
Cess
2
3
4

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

yer will be updated on generation of GSTR-3 by taxpayer.
4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger.
6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received.
7. Table 4.1 will not include zero rated supplies made without payment of taxes.
8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (123)
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of
tax paid on advances earlier.
10. Utilization of input tax credit should be made in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 in case the return referred above, is filed by you before issue of the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration
Cancellation order No..

Application Reference Number, if any –

Date
Date –
Consequent upon applying for surrender of registration or cancellation of your

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

)
GSTIN
2.
Legal name of the registered person
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
(a) Outward taxable supplies (other than zero rated, nil rated and
exempted)
(b) Outward taxable supplies (zero rated)
FORM GSTR-3B
[See rule 61(5)]
otal Taxabl
ax Central!
3
6
(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
Place of Supply State/UT)
Total Fatable value
1
Supplies made to Unregistered Persons
Supplies made to Composition Taxable Persons
Supplies made to UIN holders
4. Eligible ITC
3
+
634 (126)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(A) ITC Available (whether in full or part

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 Â¤Â®Ã Â¤Â§Ã Â¥ÂÃ Â¤Â¯Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
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.
Year
Quarter
[See rule 62]
Form GSTR-4
Quarterly return for registered person opting for composition levy
1.
2.
(a)
GSTIN
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b)
Aggregate Turnover – April to June, 2017
4. Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN
of supplier
Invoice details
Rate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lue
7
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect
5B. Debit Notes/Credit Notes [original)]
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
Turnover
2
Composition tax amount
Central Tax
State/UT Tax
3
4
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
7.
Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
Quarter
Rate
Original details
Revised details
Turnover
Central Tax
State/UT tax
Turnover
Central Tax
State/UT Tax
2
3.
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
(D)
8A.
Rate
Gross Advance
Paid
Place of supply
(Name of State/UT)
Amount
Integrated Tax
Central Tax
S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ption
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
12
Tax amount payable
2
Pay tax amount
3
11. Interest, Late Fee payable and paid
Description
âš« State/UT Tax
4
Amount payable
Amount Paid
8B(2)
634 (132)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
1
(I) Interest on account of
Integrated tax
(a)
(b) Central Tax
(c) State/UT Tax
(d) Cess
(II) Late fee
(a) Central tax
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
(a) Integrated tax
(b) Central Tax
(c) State: UT Tax
(d) Cess
Bank Account Details (Drop Down)
2
Tax
Interest
Penalty
Fee
Other
6
2
3
4
13. Debit entries in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]
Description
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
Interest
Late fee
3
Debit Entry Nos.
7
मधà¥Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

all
be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only
in the first year and should be auto-populated in subsequent years.
4. Table 4 to capture information related to inward supplies, rate-wise:
(i)
Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-
populated from the information reported by supplier in GSTR-1and GSTR-5;
Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-
populated from the information reported by supplier in GSTR-1;
(ii)
(iii)
Table 4C to capture supplies from unregistered supplier;
(iv)
Table 4D to capture import of service;
(v)
Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the
time of supply arises in terms of section 12 or 13 of the Act; and
(vi)
Place of Supply (POS) only if the sa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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.
Year
Quarter
Form GSTR-4A
[See rules 59(3) & 66(2)]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Aulo Populated
3. Inward supplies received from registered person including supplies attracting reverse charge
GSTIN
of supplier
Invoice details
No.
Date
Value
1
2
3
4
Rate Taxable value
5
6
Amount of tax
634 (136)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Place of supply
(Name of
State/UT)
Integrated Tax
Central Tax
State/UT Tax
Cess
7
8
9
10
11
3A. Inward supplies re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Inputs/Capital goods received from Overseas (Import of goods
Auto Populated
Auto Populated
Auto Populated
(Amount in Rs. for all Tables)
No.
Details of bill of entry
Date
2
Rate
Value
Taxable
value
Amount
Amount of ITC available
Integrated Tax
Cess
Integrated Tax
3
4
5
6
7
8
Cess
9
4. Amendment in the details furnished in any earlier return
Original details
Revised details
Differential ITC (+/__)
634 (138)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Bill of entry
Bill of entry
Rate
Taxable
value
Amount
Amount of ITC available
Integrated Tax
Cess
Integrated
Cess
Integrated tax
Cess
Tax
8
9
10
11
12
13
No
Date
No
Date
Value
2
3
4
5
6
5. Taxable outward supplies made to registered persons (including UIN holders)
i
GSTIN/UIN
No.
Invoice details
Date
Value
1
2
3
4
5
6
Rate
Taxable value
Amount
Integrated Tax
Central Tax
7
8
State/
UT Tax
9
Cess
10
Place of Supply

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of original document
634 (140)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
GSTIN
No.
Date
Revised details of document or
details of original Debit/Credit Notes
GSTIN No. Date Value
Rate Taxable
Amount
Place of supply
Value
Integrated Tax Central Tax State/UT
Tax
Cess
2
3
4
5
6
7
8
9
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Total taxable value
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
Earlier tax periods in Table 7
Rate of tax
1
2
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)
1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s.
2
3
4
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
Tax paid through ITC
Interest
Late fee
Description
Tax paid in cash
1
2
(a) Integrated tax
Integrated tax
3
Cess
5
634 (142)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
concealed therefrom.
knowledge and belief and nothing has been
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (143)
Instruct

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng six digits port code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period.
7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under:
For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;
i.
iii.
For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to
be provided in Table 6; and
For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise
summary of supplies shall be filed in Table 7.
8. Table 8 consists of amendments in respect of –
i.
B2B outward supplies declared in the previous tax period;
ii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in the previous tax period; and
iii. Original Debit and credit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0 à¤Å“à¥â€šà¤¨ 2017
634 (145)
5.
Taxable outward supplies made to consumers in India
(Amount in Rupees)
Place of Rate of Taxable value Integrated tax
Cess
supply
tax
(State/UT)
1
2
3
5A. Amendments to taxable outward supplies to non-taxable persons in India
(Amount in Rupees)
Month
Place of
supply
Rate of
Taxable value Integrated tax
Cess
tax
(State/UT)
2
3
4
5
6
634 (146)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
6. Calculation of interest, penalty or any other amount
Sr. No.
Description
1
2
1.
Interest
2.
Others (Please specify)
Total
Integrated tax
Amount of tax due
CESS
4
. Tax, interest, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Integrated CESS
tax
Debit
entry no.
Integrated
Amount paid
CESS
tax
1
2
3
4
5
6
7
1.
Tax Liability
(based on Table
5 & 5A)
2.
Interest (based on
Table 6)
3.
Others (Please
Specify)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
Integrated tax
2
Central Tax
3
State / UT Tax
4
CESS
5
(a) Total ITC available for distribution
(b) Amount of eligible ITC
(c) Amount of ineligible ITC
5.
Distribution of input tax credit reported in Table 4
GSTIN of recipient/State, if
recipient is unregistered
ISD invoice
Distribution of ITC by ISD
No.
Date
Integrated Tax
Central Tax
State/UT
Tax
CESS
2
3
5
6
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (149)
6. Amendments in information furnished in earlier returns in Table No. 3
Original details
Revised details
GSTIN of
supplier
No.
Date
GSTIN
Rate
Taxable
Amount of Tax
of supplier Invoice/debit note/credit note
value
details
No
Date
Value
Integrated tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

buted to a wrong recipient (plus / minus)
Original input tax credit distribution
Re-distribution of input tax credit to the correct recipient
GSTIN of
ISD invoice detail
ISD credit note
original
GSTIN of
new recipient
ISD invoice
Input tax credit redistributed
recipient
No.
Date
No
Date
No.
Date Integrated
Central
State Tax
CESS
Tax
Tax
I
2
3
4
5
7
8
10
11
12
9A. Distribution of the amount of eligible ITC
9B. Distribution of the amount of ineligible ITC
10. Late Fee
On account of
Central Tax
2
State / UT tax
Debit Entry No.
1
Late fee
Fee
Other
Debit Entry Nos.
11. Refund claimed from electronic cash ledger
Description
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (151)
1
(a) Central Tax
(b) State/UT Tax
Bank Account Details (Drop Down)
2
3
4
634 (152)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and corr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

its Units in the same tax period in which the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC
distributed earlier to its registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (153)
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name,
if any
3. Input tax credit received for distribution
Rate
Taxable value
GSTIN
of supplier
Invoic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ducted at source
Aune Populated
Auto Populated
(Amount in Rs. for all Tables)
GSTIN
of deductee
Amount paid to deductee on which tax is
deducted
Amount of tax deducted at source
Integrated Tax
Central Tax
State/UT Tax
3.
4
5
634 (156)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
Revised details
Month
GSTIN of
deductee
Amount paid to deductee
on which tax is deducted
GSTIN
of deductee
Amount paid to deductee on
which tax is deducted
Amount of tax deducted at source
Integrated Tax
Central Tax
State/UT Tax
2
5. Tax deduction at source and paid
Description
1
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
3
4
6. Interest, late Fee payable and paid
Description
1
Amount of tax deducted
2
Amount paid
3
(1) Interest on account of TDS in respect of
(a) Integrate

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mation given herein above is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
Place:
Date:
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status.
Instructions –
–
1. Terms used:
a) GSTIN: Goods and Services Tax Identification Number
b) TDS: Tax 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 of liability.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (159)
Form GSTR 7A
[See rule 66(3)]
Tax Deduction at Source Certificate
1. TDS Certificate No.
2. GSTIN of deductor –
3. Name of deductor –
4. GSTIN of deductee-
5. (a) Legal name of the deductee –
6.
(b) Trade name, if any-
–
Tax period in which tax deducted and accounted for in GSTR

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ax
Amount of tax collected at source
Central Tax
State/UT Tax
1
2
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4
4. Amendments to details of supplies in respect of any earlier statement
Original details
Month
6
7
Revised details
GSTIN of GSTIN of
Details of supplies made which attract TCS
Amount of tax collected at source
634 (162)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
supplier
supplier
Gross value of
supplies made
Value of supply
returned
Net amount
liable for TCS
Integrated Tax
Central Tax
State/UT Tax
2
4
5
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
On account of
Amount in
default
2
1 Amount of interest
Integrated Tax
3
Central Tax
4
State/UT Tax
5. Details of interest
Late payment of TCS amount
6. Tax payable and paid
Description
1
(a) Integrated Tax
(b) Central Tax
(c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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:
Instructions:-
1. Terms Used :-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status.
a. GSTIN :-
Goods and Services Tax Identification Number
b. TCS :-
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (165)
4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(167)
1
Bank details (drop down)
3
2
634 (168)
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
nstructions:-
Signature
Name of Authorised Signatory
Designation/Status.
1.
Terms Used :-
a. GSTIN :-
Goods and Services Tax Identification Number
b.
UIN :-
Unique Identity Number
UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when required to file by proper officer.
Table 3 of GSTR-11 will be populated from GSTR-1.
2.
3.
4.
UIN holder will not be allowed to add or modify any details in GSTR-11.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Form GST PCT – 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
(i) Name of the Goods and Services T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ree in Business
Management
(9) Degree examination of any recognized Foreign
University
(10) Retired Government Officials
5.2
5.3
Membership Valid upto
6
Advocates registered with Bar (Name of
Bar Council)
6.1
Registration Number as given by Bar
6.2
Date of Registration
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (170)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (171)
Valid up to
Retired Government Officials
Date of Retirement
Designation of the post held at the time of
retirement
Applicant Details
Full name as per PAN
Father's Name
Date of Birth
Photo
Gender
Aadhaar
PAN
Mobile Number
Landline Number
Email id
Professional Address
Building No./ Flat No./Door No.
Floor No.
Name of the Premises / Building
Retired from Centre/ St

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (172)
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description
Date of Filing:
Acknowledgment
Time of filing:
Center Jurisdiction:
State Jurisdiction
Filed by
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
Note The status of the application can be viewed through “Track Application Status” at dash board on the GST Portal.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (173)
Form GST PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
Enrolment Number
1.
2.
PAN
3.
Name of the Goods and Services Tax Practitioner
4.
Address and Contact Information

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

efore the undersigned on
LOOD
(date)..
(Time)..
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex
parte on the basis of available records and on merits
Signature
Name
(Designation)
634 (175)
Reference No.
ÃŽ¤ÃŽ¿
Name
Address
Enrollment Number
Form GST PCT-04
[See rule 83(4)]
Date-
634 (176)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated in response to the notice to show cause dated.

Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or

Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your enrolment is liable to be cancelled
f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

te
Place
634 (178)
Signature of the authorised signatory
Name
Designation/Status
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
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
only in respect of the activities specified by

(Legal name), GSTIN
Date
Signature
Name
Enrolment No.
Results of Matching after filing of the Returns of September (to be filed by 20th
Bill of Entry No./Invoice/Debit
October)
Note/Credit Note
ITC/Output Liability
Interest
Month
Date Number Taxable Value Integrated
State
Central / UT
Cess Integrated
Central State
Cess
Finally Accepted Input Tax
A. Credit
Details of Invoices, Debit and Credit Notes of the month of September that have
A.1 matched
1 September
2 September
Nil
Nil
मध्यपà

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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
B.1 filed by
20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable
in the return
for month of September to be filed 20th October
July
2 July
Two Months
Two Months
B.2 return
Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the
September filed by 20th October
1 August
2 August
One Month
One Month
Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and
B.3 that have
become payable in the return of September filed by 20th
October
1 August
2 August
One Month-
high
One Month-
high
Mismatches/Duplicates tha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d in violation of Section 42/43 and
C.3 that will
become payable in the return of October return to be filed by 20th
November
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
1 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
D.1 payable in the
return for November to be filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th
November
1 September
2 September
Nil/Two Months
Nil/Two Months
Form GST PMT -01
[See rule 85(1)] \
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN –
Name (Legal) –
Trade na

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

à¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
2. Under description head – liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall
be populated in the liability register of the tax period in which the date of application or order falls, as the case may be.
3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit
(amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
Form GST PMT-01
[See rule 85(1)]
Electronic Liability Register of Taxable Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID-
Demand date.
GSTIN/Temporary Id –
Name (Legal) –
–
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Stay status –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject
to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act or the
rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment
through credit or cash ledger. Debit and credit entry will be created simultaneously.
मध्यà

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

credit
|à®â€¢
Sr.
Tax period
Amount of provisional credit balance
No.
Central State
Tax
UT Tax Integrated Cess
Total
Tax
Tax
2
3
4
5
6
7
8
634 (188)
Mismatch credit (other
than reversed)
Sr.
No.
Tax:
period
Amount of mismatch credit
Central
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
Total
3
4
S
6
7
8
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Note
1. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from
composition scheme, transition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund
claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es Tax; 'UT Tax' stands for Union
territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Form GST PMT -04
[See rules 85(7), 86(6) & 87(12)]
Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register
GSTIN
Name (Legal).
Trade name, if any
Ledger / Register in
which discrepancy
Credit ledger Cash ledger Liability register
noticed
Details of the discrepancy
Date
Type of tax
Type of
discrepancy
Amount involved
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (191)
6.
Reasons, if any
7.
Verificati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tax/Integrated
Tax/CESS/Total)
Descr
Type of
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
[Debit (DR)
/ Credit
(CR)]
Tax
Interest Penalty Fee Others Total
Tax
Interest Penalty Fee
Others
Total
Sr. Date
1 2 .
No of
Tim
e of
ting
Repor Refere Tax
nce Period, iption Transaction
deposi dep
date
No.
if
t
osit
(by
/Debit
bank)
applica
ble
(dd/m
m/
yyyy)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
20
Note
1.
634 (193)
634 (194)
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 w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

“à¥â€šà¤¨ 2017
CPIN
of information:
Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and services tax
Date
treh date:
Challan Expiry Date
GSTIN
Filled in Auto
populated
Email address
>
Name
(Legal)
>>
Mobile No.
>
Address >
Details of Deposit
(All Amount in Rs.)
Government Major
Head
Tax
Interest Penalty
Minor Head
Fee
Others
Total
Central
Tax
Government of
India
Integrated
Tax
(-)
CESS
Sub-Total
State (Name)
State Tax
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (195)
UT (Name)
(-)
UT Tax
–
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
âËœ e-Payment
(This will include all modes of e-payment
such as CC/DC and net banking. Taxpayer
will choose one of this)
âËœ Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
âËœ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

à¥â€šà¤¨ 2017
634 (197)
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
634 (198)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of challan
from Common Portal
5.
Common Portal Identification
Number (CPIN)
6.
Mode of payment (tick one)
Net
CC/DC âËœ NEFT/RTGS
OTC
âËœ
banking
7.
Instrument detail, for OTC
Cheque/
Date
Bank/branch on which
payment only
Draft No.
drawn
Name of bank through which
payment made
9.
Date on which amount
debited/realized
10.
Bank Reference Number
(BRN)/ UTR No., if any
11.
Name of payment gateway
(for CC/DC)
12.
Payment detail
Central Tax
State
Tax
UT Tax
Integrated
Cess
Tax
Verification (by authorized signatory)
13.
I hereby solemnly affirm and declare that the information given herein above is true and
correct to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nsation to States).
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Select: Registered / Casual/ Unregistered/Non-resident taxable person
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
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
Central Tax
Tax Interest Penalty Fees Others
Total
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. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (201)
d. On account of assessment/provisional as

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

istered taxpayer)
a.
Bank Account Number
b. Name of the Bank
c.
Bank Account Type
d. Name of account holder
634 (202)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
e.
Address of Bank Branch
f. IFSC
MICR
9. Whether Self-Declaration filed by ApplicaâËœ u/s 54(4) âËœf applicable Yes
No
DECLARATION (u/s 54(3)(ii))
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or 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 (u/s 54(3)(ii))
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
मधà¥Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

by applicants, who are claiming refund under rule 96 of the MPGST Rules)
10. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our
knowledge and belief and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Designation/ Status
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (205)
Statement 1:
(Note: All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the same
was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of MPGST Rules,
For Inwa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tax/ UT
Central Tax
Cess
Tax
Tax
GSTIN/
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
UIN
No.
Goods/
Date Value services HSN
(G/S)
Taxable
Value
Rate
Rate
Rate
Rate
UQC QTY
Amt
Amt
Amt
Amt
(%)
(%)
(%)
(NA)
1
2
3
4
5
6
7
23A 23B 8
9
10
11
12
13
3.
14 15 16
17
18
100
19
20
12
21
22
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (207)
State

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GM
BRC/
Tax payment option
Integrated Tax paid on
Details
FIRC
provisional
basis
(Yes/No)
Ref
No.
Date
No. Date
12
13
14
15C 15D 15E
15F
Goods/
With
Without
No.
Date Value
Services HSN UQC QTY
(G/S)
Taxable
value
Port
No. Date
Code
Integrated
Tax
Integrated
Tax
(%)
2
3
4
5
15A 15B
6
7
8
9
10
(* Shipping Bill and EGM – in case of goods are mandatory;
BRC/FIRC details are mandatory in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (209)
634 (210)
Tax Period:
Invoice details
[Integrated Central
State Tax/
Col. Col. Col.
Col.
Col.
Col. Col.
Cess
ARE
Tax
Tax
UT Tax
16
17 18
19
20
21 22
Date of
Receipt
Payment
Details
GSTINA
UIN
Goods/
No. Date Value services HSN
Taxable].
Value
Rate Rate
UQCQTY Amt
(%) (%)
Rate
Rate
Amt]
Amf
Amt
No. Date
(%)
(NA)
Ref
No.
Date
(G/S).
1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

0 à¤Å“à¥â€šà¤¨ 2017
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (211)
Tax Period:…
634 (212)
Invoice details
Integrated
Tax
State Tax/
Central Tax
Cess
ARE
UT Tax
Col.
1
Col. Col. Col. Col. Col.
16 17 18 19 20
Date of
Receipt
Payment
Details
Goods/
No.
Date Value Services HSN UQCQTY:
Taxable Rate
Value (%)
Rate
Rate
Rate
Amt.
Amt.
Amt.
Amt.
No.
Date]
Ref No. Date
(%)
(%)
(NA)
(G/S)
1
2
3
4
5
6
21A 21B
7
8
9
10 11]
12 13
14
15
16 17
18 19 20
21C
21D 21E
21F
21G
GSTR 5- Table 6
Col. 1: GSTIN UIN/Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ax/ UT
CESS
Col. 20/21/22/23
ARE
Date of
Receipt
Tax
Tax
Col.Col. Col.
17 18 19
State
supplier
Goods/
supplier)
No Date
Value Services HSN
Taxable
value
Rate
Rate
Rate
Rate
UQCQTY
Amt.
Amt.
Amt.
Amt.]
【%) **(%) (%) (NA)
Tax
Integrated Central Tax/
Tax
Cess No. Date
UT
(G/S)
Tax
2
3
4
5
6
7
24A 24B
8
9 10 11 12 13 14 15 16 17 18 19
20
21
23
22 23
23
24C 24D 24E
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
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिà¤Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

¨ 2017
Statement 7:
Statement in case of application filed under rule 89(2)(k)
Refund on account excess payment of tax
Sr. No.
Tax period
Reference no. of Date of
return
filing
return
Central
Tax
Excess amount available in Liability Register
Integrated Tax
State
Cess
Tax
1
2
3
4
5
6
7
8
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (215)
Annexure-2
[ See rule 89 (2) (m)]
Certificate
634 (216)
This is to certify that in respect of the refund amounting to INR >
(in 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.
मध्यप्रदà¥â€¡Ã Â¤Â¶ रà¤Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

217)
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Tax
Interest
Penalty
Fees
Others
Note 1: The status of the application can be viewed by entering ARN through Track Application Status” on the GST System
Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (218)
Reference No. :
ÃŽ¤ÃŽ¿
(GSTIN/UIN/ Temporary ID)
(Name)
(Address)
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
Subject: Refund Application Reference No. (ARN)
..Dated
2.
Other { any other reason other than the reason select from the 'reason master'}
You are advised to file a fresh refund application after rectification of above deficiencies
Date:
Place:
Signature (DSC):
Name of Proper Officer:
Designation:
Office Address:
मध्यप्रदà¥â€¡Ã Â¤Â¶ रàÂ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

:
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (221)
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
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
Payment Advice
Date:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
634 (222)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Date:
Place:
To
Details of the Bank
Bank Account no as per application
i.
Name of the Bank
ii.
Name and Address of the Bank/branch
iii.
IFSC
iv.
MICR
V.
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
मध्यप्रद

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

• 30 à¤Å“à¥â€šà¤¨ 2017
E
Refund
amount
dropdown>>
inadmissible
Gross amount to be paid (1-2-3)
iv.
Amount adjusted against outstanding
V.
under the Act.
vi.
demand (if any) under the existing law or
Demand Order No…… date..
Period
Act
Net amount to be paid
*Strike out whichever is not applicable
&
* 1. I hereby sanction an amount of INR
to M/s
having GSTIN
_under sub-section (5) of section 54) of the Act/under
section 56 of the ActⓇ
F
(a) and the amount is to be paid to the bank account specified by him in his application/
@Strike out whichever is not applicable
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (225)
(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 Tab

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Tax
Refund Calculation
Amount of Refund claimed
H.
Net Refund Sanctioned on Provisional Basis
(Order No…date)
Refund amount inadmissible rejected
iii.
>
Refund admissible (i-ii-iii)
iv.
v.
Refund adjusted against outstanding demand
(as per order no.) under existing law or under
this law.. Demand Order No.
date.
634 (226)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Balance amount 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No.
ARN.
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
Dated
Date:
..
This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it appears that refund
application is liable to be rejected on account of the following reasons:
Sr No
Description (select the reasons of inadmissibility of refund from the drop
down)
i.
11
Other{ any other reason other than the reasons mentioned in 'reason master'}
Amount Inadmissible
You are hereby called upon to show cause as to why your refund claim, to the extent of the amount specified above, should not be rejected for
reasons stated above.
âËœ You are hereby directed to furnish a reply to this notice within fifteen days from the date of service of this notice.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e
Date DD/MM/YYYY

मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Signature of Authorised Signatory
Name
Designation/Status
634 (231)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
634 (232)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or
Embassy of foreign countries, etc.
1.
UIN
:
2. Name :
3.
Address
4.
Tax Period (Quarter)
: From To
5.
Amount of Refund Claim
:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a.
Bank Account Number
b. Bank Account Type
C.
Name of the Bank
d. Name of the Account Holder/Operator
e.
Addres

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

atus:
1.GSTIN
2. Name
3. Address
Form GST ASMT – 01
[See rule 98(1)]
Application for Provisional Assessment under section 60
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr. No. HSN
Name of
commodity
/service
Tax rate
Valuation Average
Central
tax
State/ Integrated Cess
tax
UT
tax
1
2
3
4
5
6
7
8
monthly
turnover of
the
commodity
/ service
.9
5. Reason for seeking provisional assessment
6. Documents filed
7. Verification-
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (235)
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
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, àÂ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d without any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
634 (237)
–
Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN
2. Name
3. Details of notice vide which additional
information sought
Notice No.
Notice date
4. Reply
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare that the information given hereinabove is true
and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Date
. Designation / Status
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (238)
Reference No.:
To
GSTIN –
Name –
Address –
Form GST ASMT – 04
–
[See rule 98(3)]
Date
Application Reference No. (ARN)
Dated
Order of Provisional Assessment
This has reference to your application

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

te
Amount
Name of Bank
Debit entry no. (for
cash payment)
1
2
3
4
5
6
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (240)
Note Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order.
5. Declaration –
(i)
(ii)
(iii)
The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of goods and/or services
in respect of which I/we have been allowed to pay taxes on provisional basis.
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at
liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional assessment in
case we fail to furnish the required documents/information to facilitate finalization of provisional

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ent in accordance with the provisions of Section 60 be made;
AND
amount
of
required to obligor to furnish back quaranted for an
rupees endorsed in favour of the President/ Governor and whereas the obligor has furnished
such guarantee by depositing with the Commissioner the bank guarantee as aforementioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of
provisional assessment under section 60;
And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall be
demandable after final assessment, are duly paid to the Government along with interest, if any, within thirty days of the
date of demand thereof being made in writing by the said Officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
1
AND the President/ Governor shall, at his option, be compete

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

 Â¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Reference No.:
To
GSTIN –
Name –
Form GST ASMT -06
[See rule 98(5)]
Date:
Application Reference No. (ARN)
Provisional Assessment order no. ·
Date
Date
–
Notice for seeking additional information / clarification / documents for final assessment
Please refer to your application and provisional assessment order referred to above. The following information / documents are
required for finalization of provisional assessment:
Address –
>
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Signature
Name
Designation
You are, therefore, requested to provide the information /documents within a period of > from the date of receipt of this
notice to enable this office to take a decision in the matter. Please note that in case no information is received

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
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 –
634 (245)
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN
Form GST ASMT -09
[See rule 98(7)]
Date
Name
Address
Application Reference No.
dated
Order for release of security or rejecting the application
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 application for release of security is rejected.
Signature
Name
Designation
D

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s in the return
1. GSTIN
2. Name
3. Details of the notice
Reference No.
Date
4. Tax Period
5. Reply to the discrepancies
S. No.
6. Amount admitted and paid, if any –
Act
Discrepancy
Reply
Tax
Interest
Others
Total
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
634 (248)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Form GST ASMT-12
Reference No.:
[See rule 99(3)]
Date:
ÃŽ¤ÃŽ¿
GSTIN
Name
Address
Tax period –
ARN –
F.Y. –
Date –
issued under section 61
This has reference to your reply dated
in response to the notice issued vide reference no.
been found to be satisfactory and no further action is required to be taken in the matter.
dated
Your reply has
S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Total
interest has
been
calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of
payment shall also be worked out and paid along with the dues stated in the order.
You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order
theloo, proceedings shall be initiated against you after the aforesaid period to recover the
Signature
Name
Designation
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (251)
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
Brie Facts
Grounds –
Conclusion
OR
–
rge the tax and other liabilities under the said Act as per the details given below:
634 (252)
मध्यप्रà¤Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (253)
The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered
Se redistand under the Aer
Hall.
The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period
as your registration has been cancelled under sub-section (2) of section 29 with effect from
Whereas, no reply was filed by you or your reply was duly considered during proceedings held on
date(s).
On the basis of information available with the department / record produced during proceedings, the amount assessed and
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)
(Amount in Rs.)
Act
Tax
Interest
Penalty Others
Total
4
6
7
8
634 (254)
Signature
Please note that interest has been c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sion
Amount assessed and payable (details at Annexure)
(Amount in Rs.)
Sr. No.
Tax
Act
Tax
Interest,
Penalty
Others
Total
1
Period
2
if any
4
5
6
8
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Total
Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period
between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover
the outstanding dues.
Signature
Name
634 (255)
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
1. GSTIN /ID
634 (256)
मध्यपà¥

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
634 (258)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 01
[See rule 101(2)]
Date:
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the financial year(s)
accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on -.
to
in
–
Period F.Y.(s)
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in
this context, and
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 3

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Audit Report under section 65(6)
DOOKS OF account and records for the FT
has been examined and this Audit Report is prepared on the basis of
information available / documents furnished by you and the findings are as under:
Short payment of Integrated tax
Central tax
State/UT tax
Cess
Tax
Interest
Any
other
amount
[Upload pdf file containing audit observation]
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.
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Tax period F.Y.(s)
Form GST ADT – 03
[See rule 102(1)]
Date:
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return /enquiry/investigation/.
And
are going on;
whereas it is felt necessary 10 get your books of account and records examined
…(name), chartered

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t
Any
other
amount
[Upload pdf file containing audit observation]
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.
Signature
Name
Designation
GSTIN Number, if any/ User-id
Legal Name of Applicant
Trade Name of Applicant (Optional)
Form GST ARA -01
[See Rule 104(1)]
Application Form for Advance Ruling
Status of the Applicant [registered / un-
registered]
Registered Address / Address provided
while obtaining user id
Correspondence address, if different from
above
Mobile No. [with STD/ISD code]
Telephone No. [with STD/ISD code]
Email address
Jurisdictional Authority
1. Name of Authorised representative
>
Optional
11.
Mobile No.
iii. Email Address
Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
Factory / Manufacturing
Wholesale Business
Warehouse/Deport
Bo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

unts to or results
in a supply of goods and/or services or both.
within the meaning of that term
Question(s) on which advance ruling is
required
Statement of relevant 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) –
a.
âËœ
[]
âËœ
.0
Already pending in any proceedings in the applicant's case under any of the provisions of the Act
14.
15.
16.
17.
634 (264)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Already decided in any proceedings in the applicant's case under any of the provisions of the Act
Payment details
Challan Identification Number (CIN) –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

officer / concerned officer
National officer / concerned officer
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
Whether the appellant wishes to be heard in person?
The facts of the case (in brief)
Ground of Appeal
Payment details
Prayer
Remarks
DD/MM/YYYY
Yes/No
Challan
Identification
Number (CIN) –
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
634 (266)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
may be pleased to:
a.
set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as
prayed above;
b.
grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and
_circumstances of the case.
And for this act of kindness, the appellant, as is duty bound, shall ever pray

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ail Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes to
be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
634 (268)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a.
set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as
prayed above;
b. grant a personal hearing; and
c.
pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
VERIFICATION
(name)
Nin block letters), son/daughter/wife of
I,
do hereby solemnly declare that to the
best of my knowledge and belief what is stated above and in the annexure(s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

scription
Central
State/UT tax
Integrated.
Cess
tax
tax
a) Tax/Cess.
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts:-
12. Grounds of appeal:-
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (270)
13. Prayer:-
14. Amount of demand created, admitted and disputed
Particulars of
Particulars
demand/ refund
a) Tax/Cess
Amount of
b) Interest
demand
c) Penalty
created
(A)
d) Fees
e) Other charges
Central
State/UT
Integrated
Cess
tax
tax
tax
Total amount
a) Tax/Cess
Amount of
b) Interest
demand
c) Penalty
e) Other charges
a) Tax/Cess
Amount of
demand
(b) Interest
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
Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

.
Penalty
3.
Late fee
634 (272)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
4.
Others (specify)
16. Whether appeal is being filed after the prescribed period – Yes/No
17. If 'Yes' in item 17 –
(a) Period of delay –
(b) Reasons for delay –
Place:
Date:
Verification
hereby solemnly affirm and declare that the information given hereinabove is true and
the best of my knowledge and bell of and nothing has been concealed therefrom.
Form GST APL – 02
Name of the Applicant:
[See rule 108(3)]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
1.
Reference Number-
2.
Date of filing-
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (273)
Date:
Time:
Court:
Bench:
3.
Time of filing-
4.
Place of filing-
5.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dispute-
(iv) Amount under dispute-
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Central tax
State/UT
Integrated
tax
tax
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (275)
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount of demand in dispute, if any –
Particulars of
demand/refund,
if any
634 (276)
Particulars
Central
tax
State/UT
tax
Integrated
Cess
Total amount
tax
a) Tax/ Cess
Amount of
b) Interest
demand
c) Penalty
>
created, if any
(A)
c) Other charges
a) Tax Cess
total
>
Place:
Date:
Amount under
dispute
(B)
b) Interest
c) Penalty
e) Other charges
>
Name of the Applicant Officer:
Designation:
Jurisdiction:
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Form GST APL – 04
Order n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

°à¤¾à¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Form GST APL-05
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
Address of the appellant –
Order appealed again
[See rule 110(1)]
Appeal to the Appellate Tribunal
Number-
Date:
5. Name and Address of the Authority passing the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute:
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Central tax
State/ UT
Integrated
tax
tax
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (279)
(v)
Market value of seized goods
9. Whether the appellant wishes to be heard in person?
10. Statement of fac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and cess)
No.
9
through Cash/ 1
Credit Ledger
Debit entry
Amount of tax paid
no.
Integrated
Central tax
State/UT tax
CESS
lax
4
S
6
7
Cash Ledger
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
Cash Ledger
3.
State/UT tax
Credit Ledger
Cash Ledger
CESS
Credit Ledger
S
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (281)
1
(c) Interest, penalty, late fee and any other amount payable and paid:
Sr. No.
Description
Amount payable
Integrated Central
State/UT
CESS
tax
tax
tax
2
3
4
1.
Interest
2.
Penalty
Late fee
pecty)
Debit entry
Amount paid
no.
Integrated Central
State/UT
CESS
tax
tax
tax
7
8
9
10
634 (282)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
I,
, hereby solemnly affirm and declare that the information given hereinabov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

à¤Å“à¥â€šà¤¨ 2017
634 (283)
(v)
12
a) Tax
b) Interest
c) Penalty
d; Fees
e) Other charges (specify)
Market value of seized goods-
State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction
details)-
è§Ã™â€žÃ¨²Ã™â€žÃ¨²Ã™â€žÃ¨ª è§Ã™â€ 
of State/Central tax/UT tax, as the case may be-
Tribunal by the appellant or the Commissioner
Whether the decision or order appealed against involves any question relating to place of supply –
13
Yes
ÃŽÃŽ¿
In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax
(i)
Name of the Adjudicating Authority-
(ii)
(iii)
Order Number and date of Order-
GSTIN/UIN/Temporary ID-
(iv)
Amount involved:
Head
Tax
Interest
Integrated tax
Central tax
Penalty
Refund
Total
634 (284)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
State

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

दà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (286)
Form GST APL – 07
[See rule 111(1)]
Application to the Appellate Tribunal under sub section (3) of Section 112
1. Name and Designation of the appellant
2. GSTIN/ Temporary ID /UIN-
Name:
Designation
Jurisdiction
State/Center –
3. Appellate Order no.
Date-
the Appeline Authority passing the order appealed against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute:
(3)
Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Central tax
State/UT
Integrated
Cess
tax
tax
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 20

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and Address of the Appellate Tribunal passing the order appealed against-
7.
Date of communication of the order appealed against-
8.
Name of the representative
9.
Details of the case under dispute:
(i) Brief issue of the case under dispute with synopsis
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (289)
Description
Central tax
State/UT
Integrated Cess
tax
tax
a) Tax Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
11.
Grounds of appeal
related to grounds of appeal
Verification
634 (290)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
I. , hereby solemnly affirm and declare that the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ssuer
Sr. No. of Form
Amount
Applicable VAT
Rate
C-Form
Total
F-Form
Total
H/I-Form
Total
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (291)
(c)
Balance of
ITC of VAT
and in last
return
2
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)
C Forms
Difference
F Forms
H/I Forms
Turnover for
which forms
tax
Turnover for
Pending
3
payable
on (3)
which forms
4
Pending
S
Tax payable
on (5)
ITC reversal
relatable to
[(3) and] (5)
Turnover
for which
forms
Tax payable
Pending
8
on (7)
9
Transition
ITC 2-
(4+6-7+9)
10
Registration
No. in
existing law
6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section 140 (2)).
634 (292)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पतà¥Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

xisting law
(admissible as ITC of
State/UT tax) (8-9)
10
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
Sr. no.
1
the credit claimed unter Table bra) (under sections 1403) 144p) and 140(6))
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
HSN (at 6 digit level)
Eligible Duties paid on such inputs
2
Unit
3
Qty.
Value
5
6
7A Where duty paid invoices are available
Inputs
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service
provider) – Credit in terms of Rule 117 (4)
Inputs
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (293)
Value
(b) Amount of eligible duties and taxes/VAT in respect of inputs or input services under section 140(5):
Name of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f goods or services (as entered in books of accounts)
is also required.
7
8
Sl. No.
under existing
which the las:
Balance eligible
cenvat credit
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Registration no. | Tax period to
Date of filing
of the return
Distribution document ITC of CENTRAL!
TAX transferred
law
(Centralized)
return filed under
the existing law
pertains
specified in
Column no. 3
carried forward
in the said last
return
GSTIN of receivers
(same PAN) of HC of
CENTRAL TAX
/invoice
No.
Date
4
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (295)
a
a.
Details of goods sent to job-worker and held in his stock on behalf of principal under section 141
Details of goods sent as principal to the job worker under section 141
b.
Sr.
Challan
No.
No.
2
Type of goods
(inputs/ sem

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ament date
Credit
4
5
Total
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
Sr
Document
Document
No.
no.
date
GSTIN no. of
recipient. (if applicabl
Name & addres
of recipient
Details of goods sent on approval basis
HSN
Description
Unit
Quantity
Value
3
4
5
6
8
10
12.
Total
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
634 (297)
Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom
Place
Date
Signature
Name of Authorised Signatory
Designation/Status.
634 (298)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
Form GST TRAN – 2
[See Ru

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =