The Delhi Goods and Services Tax (Third Amendment) Rules, 2017.
15/2017 Dated:- 19-7-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
Delhi, the 19th July, 2017
NOTIFICATION No. 15/2017
No. F 3(18)/Fin(Rev-I)/2017-18/DS-VI/448.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal Rules), in rule 44,-
(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, Union territory tax and
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–
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith
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138, the following shall be inserted, namely:-
“Chapter – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are sei
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alue of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or thi
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lectronically in FORM GST DRC-02,
specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding t
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require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of subsection (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recoveri
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be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the
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longing to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under
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f such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment or
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r releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred
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sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custo
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to the defaulter.
152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make a
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s to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
157. Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.
158. Payme
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, 2017 or the Union Territory Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said
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chment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.
161. Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
Chapter – XIX
Offences and Penalties
162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) o
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not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedi
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other order
(i) Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
(ii) Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
(e) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
(f) On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports
(Select the type of supplier/ recipient)
1. Supplies to SEZ Unit
2. Supplies to SEZ Developer
3. Recipient of Deemed Exports
(g) Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer
(h) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued
(i) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
(j) Excess payment
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Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
SELF- DECLARATION
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..)
10. Verification
I/We
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nd GSTR-2._
Statement- 2
Refund Type: Exports of services with payment of tax
(GSTR- 1: Table 6A and Table 9)
GSTIN
of
recipient
Invoice details
Integrated Tax
BRC/ FIRC
Amended
Value
(Integrated
Tax)
(If Any)
Debit Note
Integrated
Tax /
Amended
(If any)
Credit Note
Integrated
Tax /
Amended
(If any)
Net Integrated
Tax
= (11/8)+12-13
No.
Date
Value
SAC
Rate
Taxable
value
Amt.
.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/ FIRC details are mandatory- in case of services
Statement- 3
Refund Type: Export without payment of Tax-Accumulated ITC
(GSTR- 1: Table 6A)
GSTIN
of
recipient
Invoice details
Shipping bill/ Bill of
export
Integrated Tax
EGM Details
BRC/ FIRC
No.
Date
Value
Goods/
Services
(G/S)
HSN/
SAC
UQC
QTY
No.
Date
Port
Code
Rate
Taxable
value
Amt.
Ref No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
6A. Exports
Note – 1. Shipping Bill and EGM are
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te
Value
Integrated
Tax
Central
Tax
State
/
UT
Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Statement 5
Recipient of Deemed exports etc.
(GSTR-2: Table 3 and Table 6)
GSTIN
of supplier
Invoice details
Rate
Taxable
value
Amount of Tax
Place of
supply
(Name of
State)
No
Date
Value
Integrated tax
Central
Tax
State/
UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
Whether input or
input service/
Capital goods
(incl plant and
machinery)/
Ineligible for ITC
Amount of ITC available
Amended
Value
(ITC
Integrated Tax
)
(If Any)
Debit Note
ITC Integrated
Tax / Amended
(If any)
Credit Note
ITC Integrated
Tax / Amended
(If any)
Net ITC
Integrated Tax
= (17/ 7 ) + 18
– 19
Integrated Tax
Central Tax
State/
UT Tax
Cess
12
13
14
15
16
17
18
19
20
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Details (issued in pursuance of Sectio
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7
8
Annexure-2
Certificate
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.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
FORM-GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number :
Date of Acknowledgement :
GSTIN/ UIN/ Temporary ID, if applicable :
Appli
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eference to your above mentioned application for refund, the following amount is sanctioned to you on a
provisional basis:
Sr. No.
Description
Central Tax
State /UT tax
Integrated Tax
Cess
(i)
Amount of refund claimed
(ii)
10% of the amount claimed as refund (to be sanctioned later)
(iii)
Balance amount (i-ii)
(iv)
Amount of refund sanctioned
Bank Details
(v)
Bank Account No. as per application
(vi)
Name of the Bank
(vii)
Address of the Bank /Branch
(viii)
IFSC
(ix)
MICR
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
Payment Advice No.: –
Date:
To
Refund Sanction Order No. ……………
Order Date……
GSTIN/ UIN/ Temporary ID < >
Name: < >
Refund Amount (as per Order):
Description
Integrated Tax
Central Tax
State/ UT tax
Cess
T
I
P
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n for refund filed under section 54 of the Act*/ interest on refund*.
<< reasons, if any, for granting or rejecting refund >>
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
Description
Integrated Tax
Central Tax
State/ UT tax
Cess
T
I
P
F
O
Total
T
I
P
F
O
Total
T
I
P
F
O
Total
T
I
P
F
O
Total
1. Amount of refund/interest*
claimed
2. Refund sanctioned on
provisional basis (Order
No….date) (if applicable)
3. Refund amount inadmissible
<
4. Gross amount to be paid (1-2-3)
5. Amount adjusted against
outstanding demand (if any) under
the existing law or under the Act.
Demand Order No…… date……,
Act Period
6. Net amount to be paid
Note – 'T' stands Tax; 'I' stands for Interest; 'P' sta
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ng GSTIN ____under sub-section (…) of Section (…) of the Act.
&Strike-out whichever is not applicable
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
Reference No.
Date:
To
___________ (GSTIN/UIN/Temp.ID No.)
___________ (Name)
____________ (Address)
Acknowledgement No. …………
Dated………
Order for Complete adjustment of sanctioned Refund
Part- A
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of documents
against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details
below:
Refund Calculation
Integrated Tax
Central Tax
State/ UT Tax
Cess
(i)
Amount of Refund claimed
(ii)
Net Refund Sanctioned on Provisional Basis (Order No…date)
(iii)
Refund amount inadmissi
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oned
ii.
Amount of Refund Withheld
iii.
Amount of Refund Allowed
Reasons for withholding of the refund:
<
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From
5. Amount of Refund Claim :
Amount
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
7
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1
2
3
4
5
Note – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer. 5. Declaration –
(i) The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export of goods or services.
(ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee.
(iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the amount of integrated tax payable in respect of export of goods or services. Signature of Authorized Signatory
Name
Designation / Status –
Date –
Bond for export of goods or services without payment of integrated tax
(See rule 96A)
:
I/We……………..of………………..,hereinafter called "obligor(s)", am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of……………
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bserve all the provisions of the Act in respect of export of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
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… , hereinafter called "the undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents, hereby jointly and severally undertake on this ……………… day of ………………. to the President
(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of rule 96A ;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have be
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to believe that-
A. M/s._________________________________________________________
__ has suppressed transactions relating to supply of goods and/or services
__ has suppressed transactions relating to the stock of goods in hand,
__ has claimed input tax credit in excess of his entitlement under the Act
__ has claimed refund in excess of his entitlement under the Act
__ has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under this Act;
OR
B. M/s._________________________________________________________
__ is engaged in the business of transporting goods that have escaped payment of tax
__ is an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of tax have been stored
__ has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act.
OR
C.
__ goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the
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/ search operations, making of false statement or providing false evidence is punishable with imprisonment and /or fine under the Act read with section 179, 181, 191 and 418 of the Indian Penal Code.
Given under my hand & seal this ………… day of ……… (month) 20.… (year). Valid for …… day(s).
Seal
Place
Signature, Name and designation of the
issuing authority
Name, Designation & Signature of the Inspection Officer/s
(i)
(ii)
FORM GST INS-02
ORDER OF SEIZURE
[See rule 139 (2)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted by me on __/__/____ at __:__ AM/PM in the following premise(s):
<
which is/are a place/places of business/premises belonging to:
<
<
in the presence of following witness(es):
1. <
2. <
and on scrutiny of the books of accounts, regi
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Designation of the Officer
Date:
Signature of the Witnesses
Sr.
No. Name and address
Signature
1.
2.
To:
<
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on __/__/____ at __:__ AM/PM in the following premise(s):
<
which is/are a place/places of business/premises belonging to:
<
<
in the presence of following witness(es):
1. <
2. <
and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to proceedings under this Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67,
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these presents; dated this……………….day of………………..
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been seized vide order number ……………………dated………… having value ………….rupees involving an amount of tax of ……………………. rupees. On my request the goods have been permitted to be released provisionally by the proper officer on execution of the bond of value …………………rupees and a security of ……………………rupees against which cash/bank guarantee has been furnished in favour of the President/ Governor; and
WHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act.
And if all taxes, in
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ion of officer) for and on behalf of the President /Governor. = = = = = = = = Plain text (Extract) only = = = = = = = = payment made voluntarily or made against the show cause notice (SCN) or statement = = = = = = = = Plain text (Extract) only = = = = = = = = DRC – 06 = = = = = = = = Plain text (Extract) only = = = = = = = =
6 = = = = = = = = Plain text (Extract) only = = = = = = = = t shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold. = = = = = = = = Plain text (Extract) only = = = = = = = = me of sale. The sale price of the said goods was received on………………. The sale was confirmed on……………………. = = = = = = = = Plain text (Extract) only = = = = = = = = be a defaulter in respect of the amount specified in the notice and consequences of the Act or the rules made thereunder shall follow. = = = = = = = = Plain text (Extract) only = = = = = = = = nt of Rs……………, being the arrears of tax/cess/interest/penalty/ fee payable by you under the provisions of the < = = = = = = = = Plain text (Extract) only = = = = = = = = the auction will be cancelled. = = = = = = = = Plain text (Extract) only = = = = = = = = erable from < = = = = = = = = Plain text (Extract) only = = = = = = = = ax and other dues amounting to rupees – in – monthly instalments. = = = = = = = = Plain text (Extract) only = = = = = = = = stitution/Immovable property registering authority) = = = = = = = = Plain text (Extract) only = = = = = = = = e No << >> = = = = = = = = Plain text (Extract) only = = = = = = = = the affirmative, the details thereof = = = = = = = = Plain text (Extract) only = = = = = = = =
(Signature of the Officer)
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on __/__/____ from the following premise(s):
<
which is/are a place/places of business/premises belonging to:
<
<
Details of goods seized:
Sr. No
Description of goods
Quantity or units
Make/mark or model
Remarks
1
2
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of Rs._______________________________________ (amount in words and digits), being an amount equivalent to the:
__ market price of such goods or things
__ the amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above mentioned goods be released forthwith.
Name and Designation of the Officer
Place:
Date:
To:
<
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1.
GSTIN
2.
Name
3.
Cause of payment
<< drop down>>
Audit, investigation, voluntary, SCN, others (specify)
4.
Section under which voluntary payment is
made
<< drop down>>
5.
Details of show cause notice, if payment is
made within 30 days of its issue
Reference No.
Date of issue
6.
Financial Year
7.
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr.
No.
Tax Period
Act
Place of
supply
(POS)
Tax/
Cess
Interest
Penalty, if
applicable
Total
Ledger
utilised
(Cash /
Credit)
Debit
entry
no.
Date of
debit
entry
1
2
3
4
5
6
7
8
9
10
11
8. Reasons, if any – << Text box>>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name ___________
Desi
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[See rule 142(4)]
Reply to the Show Cause Notice
1. GSTIN
2. Name
3. Details of Show Cause Notice
Reference No.
Date of issue
4. Financial Year
5. Reply
<< Text box >>
6. Documents uploaded
<< List of documents >>
7. Option for personal hearing
____Yes
____ No
8. 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.
Signature of Authorized Signatory
Name ___________
Designation / Status –
Date –
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
1. Details of order –
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved – << drop down>>
classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services –
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs.)
Sr. No.
Tax
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7
8
The aforesaid order is rectified in exercise of the powers conferred under section 161 as under:
<< text>>
To
_______________ (GSTIN/ID)
Name
_______________ (Address )
Copy to –
FORM GST DRC – 09
[See rule 143]
To
___________
–
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Date:
Reference no. of recovery:
Date:
Period:
Order for recovery through specified officer under section 79
Whereas a sum of Rs. << >> on account of tax, cess, interest and penalty is payable under the provisions of the <
The details of arrears are given in the table below:
(Amount in Rs.)
Act
Tax/Cess
Interest
Penalty
Others
Total
1
2
3
4
5
6
Integrated tax
Central tax
State/ UT tax
Cess
Total
<< Remarks>>
You are, hereby, required under the provisions of section 79 of the <
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SCHEDULE
Serial No.
Description of goods
Quantity
1
2
3
Signature
Name
Designation
Place:
Date:
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
To,
____________
Please refer to Public Auction Reference no. ____________ dated __________. On the basis of auction conducted on ________, you have been found to be a successful bidder in the instant case.
You are hereby, required to make payment of Rs._____________ within a period of 15 days from the date of auction.
The possession of the goods shall be transferred to you after you have made the full payment of the bid amount.
Signature
Name
Designation
Place:
Date:
FORM GST DRC – 12
[See rule 144(5) & 147(12]
Sale Certificate
Demand order no.:
Date:
Reference no. of recovery:
Date:
Period:
This is to
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Signature
Name
Designation
Place:
Date:
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
To
The ___________
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Date:
Reference no. of recovery:
Date:
Period:
Whereas a sum of Rs. << ->> on account of tax, cess, interest and penalty is payable under the provisions of the
<
payment of such amount; and/or
It is observed that a sum of rupees is due or may become due to the said taxable person from you; or
It is observed that you hold or are likely to hold a sum of rupees – for or on account of the said person.
You are hereby directed to pay a sum of rupees to the Government
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Signature
Name
Designation
Place:
Date:
FORM GST DRC – 14
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference no. ______________ dated _________, you have discharged your liability by making a payment of Rs. ________________ for the defaulter named below:
GSTIN –
Name –
Demand order no.:
Date:
Reference no. of recovery:
Date:
Period:
This certificate will constitute a good and sufficient discharge of your liability to above mentioned defaulter to the extent of the amount specified in the certificate.
Signature
Name
Designation
Place:
Date:
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE
To
The Magistrate /Judge of the Court of ………………
–
Demand order n
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The immovable goods mentioned in the Table below are, therefore, attached and will be sold for the recovery of the said amount. You are hereby prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you shall be invalid.
Schedule (Movable)
Sr. No.
Description of goods
Quantity
1
2
3
Schedule (Immovable)
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Locality/Village
District
State
PIN Code
Latitude (optional)
Longitude (optional)
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
1
2
3
Signature
Name
Designation
Place:
Date:
FORM GST DRC – 17
[See rule 147(4)]
Notice for Auction of Immovable/Movable Property under section 79(1) (d)
Demand order no.:
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The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/ specified officer and in default of payment, the goods shall be again put up for auction and resold.
Schedule (Movable)
Sr. No.
Description of goods
Quantity
1
2
3
Schedule (Immovable)
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Locality/Village
District
State
PIN Code
Latitude (optional)
Longitude (optional)
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
1
2
3
Signature
Name
Designation
Place:
Date:
FORM GST DRC – 18
[See rule 155]
To
Name & Address of District Collector
……………………………….
Demand order no.:
Date:
Reference number of recovery:
Date:
Period:
Certificate action under clause (e) of sub-section (1) section 79
I……………&h
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Details of Amount
Description
Central tax
State /UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Signature
Name
Designation
Place:
Date:
FORM GST DRC – 20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Instalments
1. Name of the taxable person-
2. GSTIN –
3. Period ______________
In accordance with the provisions of section 80 of the Act, I request you to allow me extension of time upto – for payment of tax/ other dues or to allow me to pay such tax/other dues in -instalments for reasons stated below:
Demand ID
Description
Central tax
State /UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fe
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OR
This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment / payment of tax/other dues in instalments has been examined and it has not been found possible to accede to your request for the following reasons:
Reasons for rejection
Signature
Name
Designation
Place:
Date:
FORM GST DRC – 22
[See rule 159(1)]
Reference No.:
Date:
To
Name
_______________ Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section 83
It is to inform that M/s – (name) having principal place of business at (address) bearing registration number as (GSTIN/ID), PAN is a registered taxable person under the <
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Order reference No. –
Date –
Restoration of provisionally attached property / bank account under section 83
Please refer to the attachment of << saving / current / FD/RD>> account in your << bank/post office/financial institution>> having account no. << - >>, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person concerned.
or
Please refer to the attachment of property << ID /Locality>> attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to the pers
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<< Date >>
To
GSTIN –
Name
Address
Demand Order No.:
Date:
Reference number of recovery: Date:
Period:
Reference No. in Appeal or Revision or any other proceeding –
Date:
Continuation of Recovery Proceedings
This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number for a sum of Rs.…………………..
The Appellate /Revisional authority /Court …………….…… << name of authority / Court>> has enhanced/reduced the dues covered by the above mentioned demand order No.….…………dated………………vide order no. – dated – and the dues now stands at Rs.…..………….The recovery of enhanced/reduced amount of Rs…….…… stands continued from the stage at which the recovery proceedings stood immediately before disp
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DECLARATION
(1) I shall pay the compounding amount, as may be fixed by the Commissioner.
(2) I understand that I cannot claim, as a matter of right, that the offence committed by me under the Act shall be compounded.
Signature of the applicant
Name
FORM GST CPD-02
[See rule 162(3)]
Reference No:
Date:
To
GSTIN/ID
Name
Address
ARN –
Date –
Order for rejection / allowance of compounding of offence
This has reference to your application referred to above. Your application has been examined in the department and the findings are as recorded below:
_____ << text >>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of the offences stated in column (2) of the table below on payment compounding amount indicated in column (3):
Sr. No.
Offence
Compounding amount (Rs.)
(1)
(2)
(3)
Note: In case the offence committed by the taxable person falls in more than one category specified in Co
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