The Punjab Goods and Services Tax (First Amendment) Rules, 2017.
GSR.022/P.A.5/2017/S.164/Amd.(1)/2017. Dated:- 30-6-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 30th June, 2017
No. GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (First Amendment) Rules, 2017.
(2) They shall come into force on and with effect from the 1st day of July, 2017.
2. In the Punjab Goods and Services Tax Rules, 2017, after rule 26, the following shall be added, namely:-
“Chapter IV
Determination of Value of
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y thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-sections (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available,
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f goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or servi
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termined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of t
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t of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium c
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debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the 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 expend
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any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination
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State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or
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son 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 Act shall be deemed to have been pa
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eposits 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 nonbusiness 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 subsection (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43,
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put 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) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on ac
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cribed 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 reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which th
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in which such credit note and invoice was issued.
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 claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under subsection (1) of se
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egistered 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 provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice f
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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 accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted
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FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause
(g) shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/ F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall excl
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ut services used partly for the purposes other than business and partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to wh
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business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger an
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f five percentage points for every quarter or part thereof shall be added to the aggregate value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and
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tock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days. The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separat
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g to capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1) and the amount shall be determined separately for input tax credit of IGST and CGST: Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in
FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall b
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he sale value of such security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is unregistered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and add
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of delivery where the same is different from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the 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 aggre
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such supplies.
47. Time limit for issuing tax invoice.-The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the exp
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rvices Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the
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ices (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 subsection (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen
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d Goods and Services Tax Identification Number of the supplier if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit
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nvoice or, as the case may be, bill of supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated rev
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vices Tax Identification Number of the recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a nonbanking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing
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recipient of service but containing other information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Government,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consig
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fied in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned i
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in an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid docume
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ters, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production account
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services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handle
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or access and any other information which is required for such access along with a sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR
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outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate
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ntegrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under subsection (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in subsection (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
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art C of FORM GSTR-2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a nonresident taxable person or a pers
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sions of sub-section (6) of section 49, may 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
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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 common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplie
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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 to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the b
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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:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) The claim
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ed 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 subsection (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to w
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e 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, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend
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x 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 be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS-1 and the recipi
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clared that –
(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 inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be availab
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shed by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy a
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es shall get his accounts audited as specified under subsection (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitat
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uring his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants o
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use (b) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and ser
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ish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming
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fore any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or sec
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liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 4
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claimant gives an undertaking to the proper officer that he shall not file an appeal.
87. Electronic Cash Ledger.- (1) The electronic cash ledger under subsection
(1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv) Over the Counter pay
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t is hereby clarified that for making payment 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 indicate
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d refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.- (1) A unique identification n
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hat any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the
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on 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 subrule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone dev
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ional 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;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
Pro
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017), 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,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zerorated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which pay
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(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 be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rules (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of s
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ndred and fifty lakh rupees.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5)
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ied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD- 08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue
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an order made in FORM GST PMT-03.
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund i
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are satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR- 1
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10) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of 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 pas
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airman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law 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
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for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, a
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electronically in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT-03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in
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shed under sub-rule (4) after issue of the order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of the receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and an
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y, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18. 101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of subPUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 569 section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the book
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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 the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal
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rned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents 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 Appellate Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority, in ac
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even days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the 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 Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110.
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:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued. (5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub
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he 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 adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under
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ppellate Tribunal.
114. Appeal to the High Court.- (1) An appeal to the High Court under subsection (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Pro
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, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of subsection (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and
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shall be allowed at the rate of sixty per cent on such goods which attract state tax at the rate of nine percent or more and forty percent for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid.
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) The credit of state tax shall be availed subject to satisfying the following conditions, namely:-
(i) Such goods were not wholly exempt from tax under the Punjab Value Added Tax Act, 2005.
(ii) Document for procurement of such goods is available with the registered person.
(iii) Registered person availing this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (
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missible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
121. Recovery of credit wrongly availed.- The amount credited under subrule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
Chapter XV
Anti-Profiteering
122. Constitution of the Authority.-The Authority sh
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an and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay: Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.
(4) The Chairman shall hold office for a term of two years from the date on which he enters upon his off
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red person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of th
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l Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
(3) The Direc
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riod not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible.
131. Cooperation with other
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te of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order –
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return
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ay be.
136. Monitoring of the order.-The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National 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” includesa. suppliers of goods or services under the proceedings; and b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.- Till such
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with effect from the 1st day of
July, 2017.
In the Punjab Goods and Services Tax Rules, 2017, after rule 26, the
following shall be added, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not
wholly in money.-Where the supply of goods or services is for a consideration
not wholly in money, the value of the supply shall,-
(a)
be the open market value of such supply;
(b)
if the open market value is not available under clause (a), be the
sum total of consideration in money and any such further amount
in money as is equivalent to the consideration not in money, if such
amount is known at the time of supply;
(c)
(d)
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
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sections
(4) and (5) of section 25 or where the supplier and recipient are related, other
than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of
goods or services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the value
as determined by the application of rule 30 or 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
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ue 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:
Provided that in the case of supply of
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shall be one
per cent. of the gross amount of Indian Rupees provided or received
by the person changing the money:
Provided further that in case where neither of the currencies
exchanged is Indian Rupees, the value shall be equal to one per
cent. of the lesser of the two amounts the person changing the
money would have received by converting any of the two currencies
into Indian Rupee on that day at the reference rate provided by the
Reserve Bank of India.
Provided also that a person supplying the services may exercise the option
to 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
deemed to be-
(i)
one per cent. of the gross amount of currency exchanged for
an amount up to one lakh rupees, subject to a minimum amount
of two hundred and fifty rupee
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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 hand goods i.e., used goods as such or after such minor
processing which does not change the natur
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providers
as may be notified by the Government, on the recommendations of the Council,
as referred to in paragraph 2 of Schedule I of the Act between distinct persons
as referred to in section 25, where input tax credit is available, shall be deemed
to be NIL.
510
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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 recipient;
(ii) the payment made by the pure agent on behalf of the recipient of
supply has been separately indicated in the invoice issued by the
pure agent to the recipient of service; and
(iii) the supplies procur
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on 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
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
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determination of value.- The rate of exchange for the determination of the
value of taxable goods or services or both shall be the applicable reference rate
for that currency as determined by the Reserve Bank of India on the date of
time of supply in respect of such supply in terms of section 12 or, as the case
may be, section 13 of the Act.
35. Value of supply inclusive of integrated tax, central tax, State tax,
Union territory tax.-Where the value of supply is inclusive of inte
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tics, quality, quantity,
functional components, materials, and the reputation of the goods
or services or both first mentioned, is the same as, or closely or
substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax
credit.- (1)The input tax credit shall be availed by a registered person, including
the Input Service Distributor, on the basis of any of the following documents,
namely,-
(a) an invoice issued by the supplier of goods or services or both in
accordance with the provisions of section 31;
(b) an invoice issued in accordance with the provisions of clause (f) of
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(ASAR 9, 1939 SAKA)
sub-section (3) of section 31, subject to the payment of tax;
a debit note issued by a supplier in accordance with the provisions
of section 34;
(d) a bill of entry or any similar document prescribed under the Customs
Act, 1962 or rules made thereunde
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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 Act shall be deemed to have been paid for the purposes of
the second proviso to sub-section (2) of section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added
to the output tax liability of the registered person for the month in which the
details are furnished.
(3) The registered person shall be liable to pay interest at the rate notified
under sub-section (1) of section 50 for the period starting from t
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and input services that are used for non-
business purposes; and
(ii) the credit attributable to the supplies specified in sub-section
(5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on
inputs and input services referred to in the second proviso to sub-
section (4) of section 17 and not covered under clause (a);
(c)
fifty per cent. of the remaining amount of input tax shall be the
input tax credit admissible to the company or the institution and
shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the
provisions of sections 41, 42 and 43, be credited to the electronic
credit ledger of the said company or the institution.
39. Procedure for distribution of input tax credit by Input Service
Distributor.- (1) An Input Service Distributor shall distribute input tax credit
in the manner and subject to the following conditions, namely,-
(a) the input tax credit available for distributio
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e, 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,
“tl” is the turnover, as referred to in section 20, of person R1
during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period,
of all recipients to whom the input service is attributable in
accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed
as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union
territory tax shall-
(i)
in respect of a recipient located in the same State or Union
territory in which the Input Service Distributor is located, be
distributed as input tax credit of central tax and State tax or
Union territory tax respectivel
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Input Service Distributor by the supplier
shall be distributed in the manner and subject to the conditions
specified in clauses (a) to (f) and the amount attributable to any
recipient shall be calculated in the manner provided in clause
(d) and such credit shall be distributed in the month in which
the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance
of a credit note to the Input Service Distributor by the supplier shall
be apportioned to each recipient in the same ratio in which the input
tax credit contained in the original invoice was distributed in terms
of clause (d), and the amount so apportioned shall be-
(i)
reduced from the amount to be distributed in the month in which
the credit note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the
amount so apportioned is in the negative by virtue of the
amount of credit under distribution being less than
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inputs contained in semi-finished or
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(ASAR 9, 1939 SAKA)
finished goods held in stock, or the credit claimed on capital goods in accordance
with the provisions of clauses (c) and (d) of the said sub-section, shall be
subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d)
of sub-section (1) of section 18, shall be claimed after reducing the
tax paid on such capital goods by five percentage points per quarter
of a year or part thereof from the date of the invoice or such other
documents on which the capital goods were received by the taxable
person.
(b) the registered person shall within a period of thirty days from the
date of his becoming eligible to avail the input tax credit under sub-
section (1) of section 18 shall make a declaration, electronically, on
the common portal in FORM GST ITC-01 to the effect that he is
eligible to avail the input tax credit as aforesaid;
(c) th
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tified 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;
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(ASAR 9, 1939 SAKA)
517
(e) the input tax credit claimed in accordance with the provisions of
clauses (c) and (d) of sub-section (1) of section 18 shall be verified
with the corresponding details furnished by the corresponding supplier
in FORM GSTR-1 or as the case may be, in FORM GSTR-4, on
the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and
machinery, for the purposes of sub-section (6) of section 18, shall be calculated
by reducing the input tax on the said goods at the rate of five percentage points
for every quarter or part thereof from the date of the issue of the invoice for
such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer
of a business.- (1) A registered person
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ilized 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 accounted for
by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs
or input services and reversal thereof.- (1) The input tax credit in respect
of inputs or input services, which attract the provisions of sub-section (1) or
sub-section (2) of section 17, being partly used for the purposes of business
and partly for other purposes, or partly used for effecting taxable supplies
including zero rated supplies and partly for effecting exempt supplies, shall be
attributed to the purposes of business or for effecting taxable supplies in the
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PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
following manner, namely,-
(ASAR 9, 1939 SAKA)
(a) the total input tax involved on inputs and input services in a tax
period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable t
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it left after attribution of input tax credit under clause
(g) shall be called common credit, be denoted as 'C2' and calculated
(i)
as-
C2=C1-T;
the amount of input tax credit attributable towards exempt supplies,
be denoted as 'D1' and calculated as-
D1= (E÷F) × C₂
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax
period:
Provided that where the registered person does not have any turnover
during the said tax period or the aforesaid information is not available,
the value of 'E/F' shall be calculated by taking values of 'E' and 'F'
(j)
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519
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 s
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rson:
Provided that where the amount of input tax relating to inputs or
input services used partly for the purposes other than business and
partly for effecting exempt supplies has been identified and segregated
at the invoice level by the registered person, the same shall be
included in 'T,' and 'T' respectively, and the remaining amount of
credit on such inputs or input services shall be included in 'T'.
(2) The input tax credit determined under sub-rule (1) shall be calculated
finally for the financial year before the due date for furnishing of the return for
the month of September following the end of the financial year to which such
credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of
'D' and 'D' exceeds the aggregate of the amounts determined
under sub-rule (1) in respect of ‘D,' and 'D', such excess shall be
added to the output tax liability of the registered person in the month
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he input tax credit in respect of capital goods,
which attract the provisions of sub-sections (1) and (2) of section 17, being
partly used for the purposes of business and partly for other purposes, or
partly used for effecting taxable supplies including zero rated supplies and
partly for effecting exempt supplies, shall be attributed to the purposes of
business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended
to be used exclusively for non-business purposes or used or intended
to be used exclusively for effecting exempt supplies shall be indicated
in FORM GSTR-2 and shall not be credited to his electronic credit
ledger;
(b) the amount of input tax in respect of capital goods used or intended
to be used exclusively for effecting supplies other than exempted
supplies but including zero-rated supplies shall be indicated in FORM
GSTR-2 and shall be credited to the electronic credit ledger;
(c) the
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of capital goods for a tax period:
Provided that where any capital goods earlier covered under clause
(b) is subsequently covered under clause (c), the value of 'A' arrived
at by reducing the input tax at the rate of five percentage points for
every quarter or part thereof shall be added to the aggregate value
'T';
(e) the amount of input tax credit attributable to a tax period on common
capital goods during their useful life, be denoted as 'T' and
calculated as-
T=T÷60
m
(f) the amount of input tax credit, at the beginning of a tax period, on
all common capital goods whose useful life remains during the tax
period, be denoted as 'T' and shall be the aggregate of 'T' for all
such capital goods;
(g)
r
m
the amount of common credit attributable towards exempted
supplies, be denoted as 'T', and calculated as-
T=(E:F)xT,
where,
'E' is the aggregate value of exempt supplies, made, during the tax
period, and
'F' is the total turnover of the registered person during the tax
period:
Provid
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mputed separately for central tax, State tax,
Union territory tax and integrated tax.
44. Manner of reversal of credit under special circumstances.- (1) The
amount of input tax credit relating to inputs held in stock, inputs contained in
semi-finished and finished goods held in stock, and capital goods held in stock
shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of
section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and
finished goods held in stock, the input tax credit shall be calculated
proportionately on the basis of the corresponding invoices on which
credit had been availed by the registered taxable person on such
inputs;
(b) for capital goods held in stock, the input tax credit involved in the
remaining useful life in months shall be computed on pro-rata basis,
taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
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(4) of section 18 and in FORM GSTR-10, where
such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified
by a practicing chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of
section 18 relating to capital goods shall be determined in the same manner as
specified in clause (b) of sub-rule (1) and the amount shall be determined
separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax
determined on the transaction value of the capital goods, the amount determined
shall form part of the output tax liability and the same shall be furnished in
FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods
sent to the job worker.- (1) The inputs, semi-finished goods or capital goods
shall be sent to the job worker under the cover of a challan issued by the
principal, includin
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machinery”
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PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
as defined in the Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in sub-
section (3) of section 17-
(a) the value of land and building shall be taken as the same as
adopted for the purpose of paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale
value of such security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31
shall be issued by the registered person containing the following particulars,
namely,-
(a) name, address and Goods and Services Tax Identification Number
of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in
one or multiple series, containing alphabets or numerals or special
characters- hyphen or dash and slash symbolised as “-” and “/”
respectively, and any combination thereof, unique
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taxable value of the supply of goods or services or both taking into
account discount or abatement, if any;
(1)
rate of tax (central tax, State tax, integrated tax, Union territory tax
or cess);
(m) amount of tax charged in respect of taxable goods or services (central
tax, State tax, integrated tax, Union territory tax or cess);
(n) place of supply along with the name of the State, in the case of a
supply in the course of inter-State trade or commerce;
(o) address of delivery where the same is different from the place of
supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised
representative:
Provided that the 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
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wing details, namely,-
(i) name and address of the recipient;
address of delivery; and
(iii) name of the country of destination:
Provided also that a registered person may not issue a tax
invoice in accordance with the provisions of clause (b) of sub-
section (3) of section 31 subject to the following conditions, namely,-
the recipient is not a registered person; and
(b) the recipient does not require such invoice, and
shall issue a consolidated tax invoice for such supplies at the close of
each day in respect of all such supplies.
47. Time limit for issuing tax invoice.-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 fi
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es, in the following manner, namely,-
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
527
the original copy being marked as ORIGINAL FOR RECIPIENT;
and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in FORM GSTR-1.
49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section
(3) of section 31 shall be issued by the supplier containing the following details,
namely,-
(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;
(c) date of its issue;
0
(d) name, address and Goods and Services Tax Identification Number
or Unique Ident
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GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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;
(d) name, address and Goods and Services Tax Identification Number
or Unique Identity Number, if registered, of the recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax
or cess);
(h) amount of tax charged in respect of taxable goods or services (central
tax, State tax, integrated tax, Union territory tax or cess);
(j)
(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;
whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised
representative:
Provid
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issued in accordance with the
provisions of rule 50;
(f)
description of goods or services in respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax
or cess);
amount of tax paid in respect of such goods or services (central tax,
State tax, integrated tax, Union territory tax or cess);
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised
representative.
52. Payment voucher.- A payment voucher referred to in clause (g) of sub-
section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number
of the supplier if registered;
(b)
a consecutive serial number not exceeding sixteen characters, in
one or multiple series, containing alphabets or numerals or special
characters-hyphen or dash and slash symbolised as “-” and “/”
respectively, an
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ntly;
(b)
name, address and Goods and Services Tax Identification Number
of the supplier;
(c) nature of the document;
(d) 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;
(e) date of issue of the document;
(f)
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 signatu
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ursuance of any tax payable in
accordance with the provisions of section 74 or section 129 or section 130
shall prominently contain the words “INPUT TAX CREDIT NOT
ADMISSIBLE”.
54. Tax invoice in special cases.- (1) An Input Service Distributor invoice
or, as the case may be, an Input Service Distributor credit note issued by an
Input Service Distributor shall contain the following details:-
(a)
(b)
(c)
name, address and Goods and Services Tax Identification Number
of the Input Service Distributor;
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;
(d) name, address and Goods and Services Tax Identification Number
of the recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital s
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a goods transport agency supplying
services in relation to transportation of goods by road in a goods carriage, the
said 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 p
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GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
or Unique Identity Number of the consignee, if registered;
533
(iv) Harmonised System of Nomenclature code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not
known);
(vi) taxable value;
(vii) 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.
(2) The delivery challan shall be prepared in triplicate, in case of supply of
goods, in the following manner, namely:-
(3)
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR
CONSIGNER.
Where goods are being transported on a delivery challan in lieu of invoice,
the same shall be declared as specified in rule 138.
(4) Where the goods bei
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ars 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 adjustments made thereto.
(4)
Every registered person, other than a person paying tax under section 10,
shall ke
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d documents,
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
535
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 and other documents are maintained
electronically, a log of every entry edited or deleted shall be maintained.
(9) Each volume of books of account maintained manually by the registered
person shall be se
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n 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
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PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
of input services utilised and the services supplied.
(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 contract;
(c) description, value and quantity (wherever applicable) of goods or
services utilized in the execution of works contract;
(d) the details of payment
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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 within a reasonable period of time.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
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(2) The registered person maintaining electronic records shall produce, on
demand, the relevant records or documents, duly authenticated by him, in
hard copy or in any electronically readable format.
(3) Where the accounts and records are
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e deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required,
amend the details furnished in FORM GST ENR-01 electronically on the
common portal either directly or through a Facilitation Centre notified by the
Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods shall
maintain records of goods transported, delivered and goods stored in transit by
him alongwith the Goods and Services Tax Identification Number of the
registered consigner and consignee for each of his branches.
(b) every owner or operator of a warehouse or godown shall maintain
books of accounts with respect to the period for which particular goods remain
in the warehouse, including the particulars relating to dispatch, movement,
receipt and disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such
manner that they can be identified item-wise and own
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ls 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.
(4) The details of inward supplies added, corrected or deleted by the
recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or
FORM GSTR-6 under section 39 shall be made available to the supplier
electronically in FORM GSTR-1A through the common portal and such supplier
may either accept or reject the modifications made by the recipient and FORM
GSTR-1 furnished earlier by the suppli
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b-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 the invoice level in
FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his
return in FORM GSTR-5 under rule 63 shall be made available to the recipient
of credit in Part A of FORM GSTR 2A electronically through the common
portal and the said recipient may include the same in FORM GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor in his
return in FORM GSTR-6 under rule 65 shall be made available to the recipient
of credit in Part B of F
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d 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 section 51
or, as the case may be, under section 52 shall furnish a return specified under
sub-section (1) of section 39 in FORM GSTR-3 electronically through the
common portal either directly or through a Facilitation Centre notified by the
Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically generated
on the basis of information furnished through FORM GSTR-1, FORM
GSTR-2 and based on other liabilities of preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall,
subject to the provisions of section 49, discharge his liability towards tax,
interest, penal
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s contained in FORM GSTR-4A, and where
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(ASAR 9, 1939 SAKA)
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required, after adding, correcting or deleting the details, furnish the quarterly
return in FORM GSTR-4 electronically through the common portal, either
directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall
discharge his liability towards tax, interest, penalty, fees or any other amount
payable under the Act or the provisions of this Chapter by debiting the electronic
cash ledger.
(3) The return furnished under sub-rule (1) shall include the –
(a) invoice wise inter-State and intra-State inward supplies received
from registered and un-registered persons; and
(b) consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 from the
beginning of a financial year shall, where required, furnish the details of outward
and inward supplies and retu
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n of the preceding financial year,
whichever is earlier.
63. Form and manner of submission of return by non-resident taxable
person.- Every registered non-resident taxable person shall furnish a return in
FORM GSTR-5 electronically through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner, including therein
the details of outward supplies and inward supplies and shall pay the tax,
interest, penalty, fees or any other amount payable under the Act or the
provisions of this Chapter within twenty days after the end of a tax period or
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(ASAR 9, 1939 SAKA)
within seven days after the last day of the validity period of registration,
whichever is earlier.
64. Form and manner of submission of return by persons providing online
information and database access or retrieval services.- Every registered
person providing online information and data base access or retrieval services
from a place outside India to
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litation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made
available electronically to each of the suppliers in Part C of FORM GSTR-2A
and FORM-GSTR-4A on the common portal after the due date of filing of
FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be
made available electronically to the deductee on the common portal in FORM
GSTR-7A on the basis of the return furnished under sub-rule (1).
67. Form and manner of submission of statement of supplies through
an e-commerce operator.- (1) Every electronic commerce operator required
to collect tax at source under section 52 shall furnish a statement in FORM
GSTR-8 electronically on the common portal, either directly or from a
Facilitation Centre notified by the Commissioner, containing details of supplies
effected through such operator and the amount of tax collected as required
under sub-section (1) of section 52.
(2) The details furnished b
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furnishing FORM GSTR-1 specified
under section 37 and FORM GSTR-2 specified under section 38 has been
extended, the date of matching relating to claim of input tax credit shall also be
extended accordingly:
Provided further that the Commissioner may, on the recommendations
of the Council, by order, extend the date of matching relating to claim of input
tax credit to such date as may be specified therein.
Explanation. For the purposes of this rule, it is hereby declared that –
The claim of input tax credit in respect of invoices and debit notes
in FORM GSTR-2 that were accepted by the recipient on the basis
of FORM GSTR-2A without amendment shall be treated as matched
if the corresponding supplier has furnished a valid return;
(ii) The claim of input tax credit shall be considered as matched where
the amount of input tax credit claimed is equal to or less than the
output tax paid on such tax invoice or debit note by the corresponding
supplier.
70. Final acceptance of input tax cr
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section on account of continuation of such discrepancy,
shall be made available to the recipient making such claim electronically in
FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2
through the common portal on or before the last date of the month in which
the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1)
may make suitable rectifications in the statement of outward supplies to be
furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule
(1) may make suitable rectifications in the statement of inward supplies to be
furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3),
an amount to the extent of discrepancy shall be added to the output tax liability
of the recipient in his return to be furnished in FORM GSTR-3 for the month
succeeding
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3 after the due date for furnishing the return in FORM
GSTR-3, namely:-
(a)
Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under
section 37 and FORM GSTR-2 under section 38 has been extended, the date
of matching of claim of reduction in the output tax liability shall be extended
accordingly:
Provided further that the Commissioner may, on the recommendations
of the Council, by order, extend the date of matching relating to claim of
reduction in output tax liability to such date as may be specified therein.
Explanation. For the purposes of this rule, it is hereby declared that –
(i)
the claim of reduction in output tax liability due to issuance of credit
notes in FORM GSTR-1 that were accepted by the corresponding
recipient in FORM GSTR-2 without amendment shall be treated
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and
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PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
made available electronically to the person making such claim in FORM GST
MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in
output tax liability and reversal of claim of reduction.- (1) Any discrepancy
in claim of reduction in output tax liability, specified in sub-section (3) of
section 43, and the details of output tax liability to be added under sub-section
(5) of the said section on account of continuation of such discrepancy, shall be
made available to the registered person making such claim electronically in
FORM GST MIS-1 and the recipient electronically in FORM GST MIS-2
through the common portal on or before the last date of the month in which
the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1)
may make suitable rectifications in the statement of outward supplies to be
furnished for the month in which
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responding
outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The
duplication of claims for reduction in output tax liability in the details of outward
supplies shall be communicated to the registered person in FORM GST MIS-1
electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.- The interest to be
refunded under sub-section (9) of section 42 or sub-section (9) of section 43
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
547
shall be claimed by the registered person in his return in FORM GSTR-3
and shall be credited to his electronic cash ledger in FORM GST PMT-05
and the amount credited shall be available for payment of any future liability
towards interest or the taxable person may claim refund of the amount under
section 54.
78. Matching of details furnished by the e-Commerce operator with the
details furnished by the supplier.- The following details relating to the supplies
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rried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1)
may make suitable rectifications in the statement of outward supplies to be
furnished for the month in which the discrepancy is made available.
(3)
An operator to whom any discrepancy is made available under sub-rule
(1) may make suitable rectifications in the statement to be furnished for the
month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3),
an amount to the extent of discrepancy shall be added to the output tax liability
of the supplier in his return in FORM GSTR-3 for the month succeeding the
month in which the details of discrepancy are made available and such addition
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PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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 registe
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ommon portal either directly or through a Facilitation Centre
notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return
under section 45, shall furnish such return electronically in FORM GSTR-10
through the common portal either directly or through a Facilitation Centre
notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity
Number.- (1) Every person who has been issued a Unique Identity Number
and claims refund of the taxes paid on his inward supplies, shall furnish the
details of such supplies of taxable goods or services or both electronically in
FORM GSTR-11, along with application for such refund claim, through the
common portal either directly or through a Facilitation Centre notified by the
Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes
other than refund of the taxes paid shall furnish the details of inward supplies
of taxable goods or services or bot
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rolled as a sales tax practitioner or tax return preparer
under the existing law for a period of not less than five years;
(c) he has passed,
(i)
(ii)
a graduate or postgraduate degree or its equivalent examination
having a degree in Commerce, Law, Banking including Higher
Auditing, or Business Administration or Business Management
from any Indian University established by any law for the
time being in force; or
a degree examination of any Foreign University recognised
by any Indian University as equivalent to the degree
examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the
recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered
Accountants of India; or
(b) final examination of the Institute of Cost Accountants of
India; or
(c) final examination of the Institute of Company Secretaries
of India.
(2) On receipt of the application
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year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in
connection with any proceedings under the Act, the authorised officer may,
after giving him a notice to show cause in FORM GST PCT-03 for such
misconduct and after giving him a reasonable opportunity of being heard, by
order in FORM GST PCT -04 direct that he shall henceforth be disqualified
under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may,
within thirty days from the date of issue of such order, appeal to the
Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services
tax practitioner on the common portal in FORM GST PCT-05 or, at any time,
withdraw such authorisation in FORM GST PCT-05 and the goods and services
tax practitioner so authorised shall be allowed to undertake such tasks as indicated
in the said authorisation during the period
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t into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund
or an application for amendment or cancellation of registration has been
submitted by the goods and services tax practitioner authorised by the
registered person, a confirmation shall be sought from the registered person
and the application submitted by the said practitioner shall be made
available to the registered person on the common portal and such
application shall not be proceeded with further until the registered person
gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and
services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services
tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the
goods and services tax practitioner,
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ll produce before such authority, if required, a copy of the authorisation
given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (1) The electronic liability register specified
under sub-section (7) of section 49 shall be maintained in FORM GST
PMT-01 for each person liable to pay tax, interest, penalty, late fee or any
other amount on the common portal and all amounts payable by him shall be
debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount
payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as
determined by a proper officer in pursuance of any proceedings
under the Act or as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch
under section 42 or section 43 or section 50; or
(d) any amount of
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ted
accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced
partly or fully, as the case may be, if the taxable person makes the payment of
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
553
tax, interest and penalty specified in the show cause notice or demand order
and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic
liability ledger, communicate the same to the officer exercising jurisdiction in
the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.-(1) The electronic credit ledger shall be
maintained in FORM GST PMT-02 for each registered person eligible for
input tax credit under the Act on the common portal and every claim of input
tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of
any liability in accordance with t
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s finally rejected or if the claimant
gives an undertaking to the proper officer that he shall not file an appeal.
87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-
section (1) of section 49 shall be maintained in FORM GST PMT-05 for
each person, liable to pay tax, interest, penalty, late fee or any other amount,
on the common portal for crediting the amount deposited and debiting the
payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM
GST PMT-06 on the common portal and enter the details of the amount to be
deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following
modes, namely:-
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PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Internet Banking through authorised banks;
Credit card or Debit card through the authorised bank;
(iii) National Electronic Fun
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r a period of fifteen days.
Explanation.– For the purposes of this sub-rule, it is hereby clarified that for
making payment 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.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
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(6) On successful credit of the amount to the concerned government a
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may be, collected shall be credited to
his electronic cash ledger in accordance with the provisions of rule 87.
(10) Where a person has claimed refund of any amount from the electronic
cash ledger, the said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount
debited under sub-rule (10), to the extent of rejection, shall be credited to the
electronic cash ledger by the proper officer by an order made in FORM GST
PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic
cash ledger, communicate the same to the officer exercising jurisdiction in the
matter, through the common portal in FORM GST PMT-04.
Explanation 1. The refund shall be deemed to be rejected if the appeal is
finally rejected.
Explanation 2.- For the purposes of this rule, it is hereby clarified that a
refund shall be deemed to be rejected, if the appeal is finally rejected or if the
claimant gives an undertaking
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rted out of India, may file an application electronically in FORM GST
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 –
(a) supplier of goods after such goods have been admitted in full in the
Special Economic Zone for authorised operations, as endorsed by
the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of
services for authorised operations as endorsed by the specified officer
of the Zone:
Provided also that in respect of sup
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te 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;
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)
(f)
a statement containing the number and date of invoices, the evidence
regarding the endorsement specified in the second proviso to sub-
rule (1) and the details of payment, along with the proof thereof,
made by the recipient to the supplier for authorised operations as
defined under the Special Economic Zon
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cumulated 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;
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;
a statement showing the details of transactions considered as intra-
State supply but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account
of excess payment of tax;
(1)
a declaration to the effect that the incidence of tax, interest or any
other amount claimed as refund has not been passed on to any
other person, in a case where the amount of refund claimed does
not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in
respect of the cases covered under clause (a) or clause (b) or clause
(c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certi
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7
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credit ledger shall be debited by the applicant by an amount equal to the refund
so claimed.
(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 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,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services
during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-
rated supply of goods made during the relevant period without
payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” mean
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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 be counted from
such date of filing.
(2) The application for refund, other than claim for refund from electronic
cash ledger, shall be forwarded to the proper officer who shall, within a
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e (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
where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
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(2) The proper officer, after scrutiny of the claim and the evidence submitted
in support thereof and on being prima facie satisfied that the amount claimed
as refund under sub-rule (1) is due to the applicant in accordance with the
provisions of sub-section (6) of section 54, shall make an order in FORM
GST RFD-04, sanctioning the amount of refund due to the said applicant on a
provisional basis within a period not exceeding seven days from the date of the
ack
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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 sub-section
(10) or, as the case may be, sub-section (11) of section 54, he shall pass an
order in Part B of FORM GST RFD-07 informing him the reasons for
withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing,
that the whole or any part of the amount claimed as refund is not admissible or
is not payable to the applicant, he shall issue a notice in FORM GST RFD-
08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09
within a period of fifteen days of the receipt of such notice and after considering
the reply, make an order in FORM GST RFD-06 sanctioning the amount of
refund in whole or part, or rejecting the said refund claim and the said ord
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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 the electronic credit
ledger.
(2) Where any amount claimed as refund is rejected under rule 92, either fully
or partly, the amount debited, to the extent of rejection, shall be re-credited to
the electronic credit ledger by an order made in FORM GST PMT-03.
Explanation.- For the purposes of this rule, a refund shall be deemed to be
rejected, if the appeal is finally rejected or if the claimant gives an undertaking
in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is
due and payable to the applicant under section 56, the proper officer shall
make an order along with a pay
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owledgement 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-
(a) the inward supplies of goods or services or both were received
from a registered person against a tax invoice and the price of the
supply covered under a single tax invoice exceeds five thousand
rupees, excluding tax paid, if any;
(b)
name and Goods and Services Tax Identification Number or Unique
Identity Number of the applicant is mentioned in the tax invoice;
and
(c) such other restrictions or conditions as may be specified in the
notification are satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction
and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement,
to which the President or the Government of India is a party, is inconsistent
with the provisions of this Chapter, such treaty or international agreement shall
prevail.
96. Re
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f a valid
return in FORM GSTR-3 from the common portal, the system designated by
the Customs shall process the claim for refund and an amount equal to the
integrated tax paid in respect of each shipping bill or bill of export shall be
electronically credited to the bank account of the applicant mentioned in his
registration particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner
of central tax, State tax or Union territory tax to withhold the payment
of refund due to the person claiming refund in accordance with the
provisions of sub-section (10) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were
exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a)
of sub-rule (4), the proper officer of integrated tax at the Customs station sha
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. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund
shall be made under sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as
payable to any claimant by orders of the proper officer, appellate authority or
Appellate Tribunal or court, shall be paid from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-
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section (1) of section 58 shall be made by debiting the Consumer Welfare
Fund account and crediting the account to which the amount is transferred for
utilisation.
(4) The Government shall, by an order, constitute a Standing Committee
with a Chairman, a Vice-Chairman, a Member Secretary and such other
Members as it may deem fit and the Committee shall make recommendations
for proper utilisation of the money credited to the Consumer Welfare Fund for
welfare of the consumers.
(5) The Committee shall meet as and when necessary, but
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on.
(7) All applications for grant from the Consumer Welfare Fund shall be made
by the applicant to the Member Secretary, but the Committee shall not consider
an application, unless it has been inquired into in material details and
recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall have powers –
(a) to require any applicant to produce before it, or before a duly
authorised Officer of the Government such books, accounts,
documents, instruments, or commodities in custody and control of
the applicant, as may be necessary for proper evaluation of the
application;
(b) to require any applicant to allow entry and inspection of any premises,
from which activities claimed to be for the welfare of consumers
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are stated to be carried on, to a duly authorised officer of the Central
Government or, as the case may be, State Government;
to get the accounts of the applicants audited, for ensuri
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ly;
to relax the conditions required for the period of engagement in
consumer welfare activities of an applicant;
(k) to make guidelines for the management, administration and audit of
the Consumer Welfare Fund.
(9) The Central Consumer Protection Council and the Bureau of Indian
Standards shall recommend to the Goods and Services Tax Council, the broad
guidelines for considering the projects or proposals for the purpose of incurring
expenditure from the Consumer Welfare Fund.
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.- (1) Every registered person requesting for
payment of tax on a provisional basis in accordance with the provisions of sub-
section (1) of section 60 shall furnish an application along with the documents
in support of his request, electronically in FORM GST ASMT-01 on the
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common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may
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officer under the Punjab
Goods and Services Tax Act or Integrated Goods and Services Tax Act shall
be deemed to be a bond furnished under the provisions of the Act and the
rules made thereunder.
Explanation.- For the purposes of this rule, the expression “amount” shall
include the amount of integrated tax, central tax, State tax or Union territory
tax and cess payable in respect of the transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling
for information and records required for finalization of assessment under sub-
section (3) of section 60 and shall issue a final assessment order, specifying the
amount payable by the registered person or the amount refundable, if any, in
FORM GST ASMT-07.
(6) The applicant may file an application in FORM GST ASMT- 08 for the
release of the security furnished under sub-rule (4) after issue of the order
under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4),
after e
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the discrepancy mentioned in the notice
issued under sub-rule (1), and pay the tax, interest and any other amount
arising from such discrepancy and inform the same or furnish an explanation
for the discrepancy in FORM GST ASMT-11 to the proper officer.
(3) Where the explanation furnished by the registered person or the
information submitted under sub-rule (2) is found to be acceptable, the proper
officer shall inform him accordingly in FORM GST ASMT-12.
100. Assessment in certain cases. – (1) The order of assessment made under
sub-section (1) of section 62 shall be issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance
with the provisions of section 63 in FORM GST ASMT-14 containing the
grounds on which the assessment is proposed to be made on best judgment
basis and after allowing a time of fifteen days to such person to furnish his
reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section
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companying him, verify the documents on the basis
of which the books of account are maintained and the returns and statements
furnished under the provisions of the Act and the rules made thereunder, the
correctness of the turnover, exemptions and deductions claimed, the rate of tax
applied in respect of the supply of goods or services or both, the input tax
credit availed and utilised, refund claimed, and other relevant issues and record
the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepancies
noticed, if any, as observed in the audit and the said person may file his reply
and the proper officer shall finalise the findings of the audit after due
consideration of the reply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings of
audit to the registered person in accordance with the provisions of sub-section
(6) of section 65 in FORM GST ADT-02.
102. Special Audit.- (1) Where special audit is requi
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d in section 49.
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(2) The application referred to in sub-rule (1), the verification contained
therein and all the relevant documents accompanying such application shall be
signed in the manner specified in rule 26.
105. Certification of copies of advance rulings pronounced by the
Authority.- A copy of the advance ruling shall be certified to be a true copy of
its original by any member of the Authority for Advance Ruling.
106. Form and manner of appeal to the Appellate Authority for Advance
Ruling.- (1) An appeal against the advance ruling issued under sub-section (6)
of section 98 shall be made by an applicant on the common portal in FORM
GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be
deposited in the manner specified in section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of
section 98 shall be made by the concerned officer or the jurisdictional officer
referred to
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of the Act.
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate
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Authority under sub-section (1) of section 107 shall be filed in FORM GST
APL-01, along with the relevant documents, either electronically or otherwise
as may be notified by the Commissioner, and a provisional acknowledgement
shall be issued to the appellant immediately.
(2) The grounds of appeal and the form of verification as contained in FORM
GST APL-01 shall be signed in the manner specified in rule 26.
(3) A certified copy of the decision or order appealed against shall be submitted
within seven days of filing the appeal under sub-rule (1) and a final
acknowledgement, indicating appeal number shall be issued thereafter in FORM
GST APL-02 by the Appellate Authority or an officer authorised by him in this
behalf:
Provided that where the certified copy of the decision or order is submitted
within seven
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the Appellate Tribunal.- (1) An appeal to the Appellate
Tribunal under sub-section (1) of section 112 shall be filed along with the
relevant documents either electronically or otherwise as may be notified by the
Registrar, in FORM GST APL-05, on the common portal and a provisional
acknowledgement shall be issued to the appellant immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-
section (5) of section 112 shall be filed either electronically or otherwise as
may be notified by the Registrar, in FORM GST APL-06.
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(3) The appeal and the memorandum of cross objections shall be signed in
the manner specified in rule 26.
(4) A certified copy of the decision or order appealed against along with fees
as specified in sub-rule (5) shall be submitted to the Registrar within seven
days of the filing of the appeal under sub-rule (1) and a final acknowledgement,
indicating the appeal number shall be
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ate Tribunal
for rectification of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.- (1) An application to the
Appellate Tribunal under sub-section (3) of section 112 shall be made
electronically or otherwise, in FORM GST APL-07, along with the relevant
documents on the common portal.
(2) A certified copy of the decision or order appealed against shall be submitted
within seven days of filing the application under sub-rule (1) and an appeal
number shall be generated by the 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) whe
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or its
admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any
evidence produced under sub-rule (1) unless the adjudicating authority or an
officer authorised in this behalf by the said authority has been allowed a
reasonable opportunity –
(a) to examine the evidence or document or to cross-examine any witness
produced by the appellant; or
(b) to produce any evidence or any witness in rebuttal of the evidence
produced by the appellant under sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the Appellate
Authority or the Appellate Tribunal 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 offic
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Act, the Commissioner may, after providing him an opportunity of being heard,
disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on
goods held in stock on the appointed day.- (1) Every registered person
entitled to take credit of input tax under section 140 shall, within ninety days of
the appointed day, submit a declaration electronically in FORM GST TRAN-1,
duly signed, on the common portal specifying therein, separately, the amount
of input tax credit to which he is entitled under the provisions of the said
section:
Provided that the Commissioner may, on the recommendations of the
Council, extend the period of ninety days by a further period not exceeding
ninety days.
Provided further that where the inputs have been received from an Export
Oriented Unit or a unit located in Electronic Hardware Technology Park, the
credit shall be allowed to the extent as provided in sub
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ue of
the invoice by the supplier or any document on the basis of
which credit of input tax was admissible under the existing
law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity
code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be,
the value added tax [or entry tax] charged by the supplier in
respect of the goods or services; and
(v)
the date on which the receipt of goods or services is entered
in the books of account of the recipient.
(3) The amount of credit specified in the application in FORM GST TRAN-1
shall be credited to the electronic credit ledger of the applicant maintained in
FORM GST PMT-2 on the common portal.
(4) (3) (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
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t from tax under the Punjab
Value Added Tax Act, 2005.
(ii) Document for procurement of such goods is available with
the registered person.
(iii) Registered person availing this scheme and having furnished
the details of stock held by him in accordance with the
provisions of clause (b) of sub-rule (2) of rule 1, submits a
statement in FORM GST TRAN 2 at the end of each of
the six tax periods during which the scheme is in operation
indicating therein the details of supplies of such goods effected
during the tax period.
(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 nin
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ery of credit wrongly availed.- The amount credited under sub-
rule (3) of rule 117 may be verified and proceedings under section 73 or, as the
case may be, section 74 shall be initiated in respect of any credit wrongly
availed, whether wholly or partly.
Chapter XV
Anti-Profiteering
122. 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.
123. 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
Government as may be nominated by it.
(2) A State level Screening Committee shall be constituted in each State by
the State Governments which
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entitled to draw allowances as are admissible to a
Government of India officer holding Group 'A' post carrying the same pay:
Provided that where a retired officer is selected as a Technical Member,
he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of
pension.
(4) The Chairman shall hold office for a term of two years from the date on
which he enters upon his office, or until he attains the age of sixty-five years,
whichever is earlier and shall be eligible for reappointment:
Provided that person shall not be selected as the Chairman, if he has
attained the age of sixty-two years.
(5) The Technical Member of the Authority shall hold office for a term of
two years from the date on which he enters upon his office, or until he attains
the age of sixty-five years, whichever is earlier and shall be eligible for
reappointment:
Provided that person shall not be selected as a Technical Member if he
has attained the age of sixty-two years.
125. Secretary to the Authority.-
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mmensurate
reduction in prices;
to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount
not passed on by way of commensurate reduction in prices
along with interest at the rate of eighteen per cent. from the
date of collection of higher amount till the date of return of
such amount or recovery of the amount not returned, as the
case may be, in case the eligible person does not claim return
of the amount or is not identifiable, and depositing the same in
the Fund referred to in section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registration under the Act.
128. 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 receipt of a written application, in such form and
manner as may be specified by it, from an interested party or from a
Commissioner or any other person, examine the accuracy and adequacy of the
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uction in prices, it shall refer the matter to Director General
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of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect
evidence necessary to determine whether the benefit of reduction in rate of tax
on any supply of goods or services or the benefit of the input tax credit has
been passed on to the recipient by way of commensurate reduction in prices.
(3) The Director General of Safeguards shall, before initiation of investigation,
issue a notice to the interested parties containing, inter alia, information on the
following, namely:-
(a) the description of the goods or services in respect of which the
proceedings have been initiated;
(b) summary of statement of facts on which the allegations are based;
and
(c) the time limit allowed to the interested parties and other persons
who may have information related to the proceedings for furnishing
their reply.
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s 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
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581
Safeguards a statement of reasons as to why summarisation is not possible.
131. Cooperation with other agencies or statutory authorities.- Where
the Director General of Safeguards deems fit, he may seek opinion of any
other agency or statutory authorities in discharge of his duties.
132. Power to summon persons to give evidence and produce documents.-
(1) The Director General of Safeguards, or an officer authorised by him in this
behalf, shall be deemed to be the proper officer to exercise power to summon
any person whose attendance he cons
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s.
(3) Where the Authority determines that a registered person has not passed
on the benefit of reduction in rate of tax on the supply of goods or services or
the benefit of input tax credit to the recipient by way of commensurate reduction
in prices, the Authority may order –
(a)
reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not
passed on by way of commensurate reduction in prices along with
interest at the rate of eighteen per cent. from the date of collection
of higher amount till the date of return of such amount or recovery
of the amount including interest not returned, as the case may be,
in case the eligible person does not claim return of the amount or is
not identifiable, and depositing the same in the Fund referred to in
section 57;
(c) imposition of penalty as specified under the Act; and
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(d) cancellation of registration under the Act.
134. Decision to be taken by the majo
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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.
b.
suppliers of goods or services under the proceedings; and
recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee
constituted in terms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.- Till such time as an E-way bill system is developed and
approved by the Council, the Government may, by notification, specify the
documents that the person in charge of a conveyance carrying any consignment
of goods shall carry while the goods are in movement or in transit storage.
Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
i-finished or
(UQC)
finished goods
held in stock
1
2
3
4
5
6
7
8
9
10
11
12
7 (a) Inputs held in stock
*In case it is not feasible to identify invoice, the principle of first-in-first out may be followed.
7 (b) Inputs contained in semi-finished or finished goods held in stock
584
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed
Sr.
GSTIN/
Registrat
Invoice */
Bill of entry
Description of
inputs held in
Unit
Qty
Value**
Amount of ITC claimed (Rs.)
Quantity
No.
ion under
stock, inputs
Code
CX/
No.
Date
contained in semi-
(UQC)
VAT of
supplier
finished or finished
goods held in
(As
adjusted
by debit
note/cred
it note)
Central Tax
State Tax UT Tax Integrated Tax
Cess
stock, capital
goods
1
2 3
4
5
6
7
8
9
10
11
12
13
8 (a) Inputs held in stock
8 (b) Inputs contained in semi-finished or finished goo
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Form GST ITC -02
[See rule 41(1)]
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section
18
GSTIN of transferor
Legal name of transferor
Trade name, if any
GSTIN of transferee
Legal name of transferee
Trade name, if any
7. Details of ITC to be transferred
Tax
1
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
Amount of matched ITC
available
2
Amount of matched ITC to be transferred
3
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
587
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)
588
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
hereby solemnly affirm and declare that the information given hereinabove is true and correct to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ts
Quantity
under CX/
contained in semi-
Code
Value**
(As adjusted
by debit
Amount of ITC claimed (Rs.)
VAT of
supplier
No.
Date
finished or finished
goods held in stock and
capital goods
(UQC)
note/credit
note)
Central Tax
State Tax
UT Tax
Integrated
Cess
Tax
1
2
3
4
5
5 (a) Inputs held in stock (where invoice is available)
6
7
8
9
10
11
12
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
13
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
589
5 (c) Capital goods held in stock (where invoice available)
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not available)
5 (e) Capital goods held in stock (where invoice not available)
* (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** Th
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
(3)]
Details of goods/capital goods sent to job worker and received back
Year-
592
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
4. Details of inputs/capital goods sent for job-work
GSTIN
State in case of
unregistered job-
worker
1
Challan no.
Challan date Description of
goods
UQC
Quantity
Taxable
value
Type of goods
(Inputs/capital
goods)
Rate of tax (%)
Central
tax
State/ Integrated
UT tax
Cess
tax
8
9
10
11
12
2
3
4
5
6
7
1.
GSTIN –
2.
(a) Legal name –
(b) Trade name, if any –
3. Period:
Quarter-
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN /
State of job
Received
back/sent out to
Original Original
challan No. challan date
Challan details if sent to
another job worker
Invoice details in case
supplied from
Description
UQC
Quantity Taxable
value
worker if
unregistered
worker/
supplied from
premises of job
worker
another job
premises of job
worker
No. Date
GSTIN/ State if
job worker
No.
Date
unregister
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
[
(vii) Government Department
[
(viii) Public Sector Undertaking
[
(ix) Unlimited Company
à®
(x) Limited Liability Partnership
à®
(xi) Local Authority
L
(xii) Statutory Body
L
(xiii) Foreign Limited Liability [
Partnership
(xiv) Foreign Company Registered (in India)
C
(xv) Others (Please specify)
L
L
4.
Name of the State
District
5.
Jurisdiction detail
Centre
State
6.
7.
(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
(b)
Contact Information
Floor No.
Road/Street
District
PIN Code
Longitude
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Office Email Address
Mobile Number
Office Telephone number
STD
Office Fax Number
STD
(c)
Nature of premises
Own
Leased
Rented
Consent
Shared
Others (specify)
(d)
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
П
Godow
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
939 SAKA)
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of
foreigners)
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
11. Details of Authorised Signatory
Particulars
Floor No
Road/Street
District
PIN Code
ZIP code
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No. with
STD
Designation/Status
PAN
Director Identification
Number (if any)
Aadhaar Number
Are you a citizen of
Yes/No
India?
Passport No. (in case of
foreigners)
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
Floor No
Road/Street
District
PIN Code
12.
Consent
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
597
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtain my details from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lies made to registered persons (including UIN-holders) other
than supplies covered by Table 6
(Amount
in Rs. for
all Tables)
GSTIN/
UIN
Invoice details
No. Date Value
Rate Taxable
Amount
Place of
value
Integrated Central
Tax
Tax
State /
Cess
UT Tax
Supply
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-
commerce operator
4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
5. Taxable outward inter-State supplies to un-registered persons where the invoice value
is more than Rs 2.5 lakh
Place of
Supply
Invoice details
No.
Date Value
Rate Taxable
Value
Amount
Integrated Tax
Cess
(State/UT)
1
2
3
4
5
6
7
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
5B. Supplies made through e-commerce
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce
Operators (operator wise, rate wise)
GSTIN of e-commerce operator
600
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
8. Nil rated, exempted and non GST outward supplies
Description
1
8A. Inter-State supplies to registered
persons
8B. Intra-State supplies to registered
persons
8C. Inter-State supplies to unregistered
persons
8D. Intra-State supplies to unregistered
persons
Nil Rated
Supplies
2
Exempted
(Other than Nil
rated/non-GST supply)
3
Non-GST
supplies
4
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]
document
GSTIN Inv. Inv. GSTIN Invoice Shipping Value
Details of
original
Revised details of document or
details of original Debit/Credit
Notes or refund vouchers
Rate Taxable
Value
Amount
Place of
supply
1
bill
No Date No.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, 2017
(ASAR 9, 1939 SAKA)
601
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
GSTIN of e-commerce operator
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/
Amendments of information furnished in earlier tax period
Amount
Cess
7
Rate Gross Advance Place of
Received/adjusted supply Integrated Central State/UT
1
2
3
4
5
6
I Information for the current tax period
11A.
Advance amount received in the tax period for which invoice has not been issued (tax
amount to be added to output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being 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
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Plain text (Extract) only
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= = = = = = = =
mnly 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 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
of Authorised Signatory
Date
Designation/Status.
Signature
Name
Instructions –
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
From one registered person to another registered person
g. B to C:
603
From registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant
tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year
and first quarter of the current fina
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
,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;
604
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
b. Table 4B for supplies attracting reverse charge, rate-wise; and
c. Table 4C relating to supplies effected through e-commerce operator
attracting collection of tax at source under section 52 of the Act,
operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the
recipient.
6. Table 5 to capture information of B to C Large invoices and other information
shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in
this table.
7. Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 was not reported
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
605
earlier, shall be reported in Table 10. Negative value can be mentioned in
this table, if required;
(iii) Transactions effected through e-commerce operator attracting collection
of tax at source under section 52 of the Act to be provided operator wise
and rate wise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including
supplies made through e-commerce operator attracting collection of tax at
source and Table 7A (2) to capture supplies made through e-commerce
operator attra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shing revision of a
debit note/credit note, the details of original debit note/credit note shall
be mentioned in the first three columns of this Table,
(iv) Place of Supply (POS) only if the same is different from the location of the
recipient;
(v) Any debit/credit note pertaining to invoices issued before the appointed
day under the existing law also to be reported in this table; and
(vi) Shipping bill to be provided only in case of exports transactions
amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B
to C supplies and reported in Table 7.
606
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
15. Table 11A captures information related to advances received, rate-wise, in the
tax period and tax to be paid thereon along with the respective PoS. It also
includes information in Table 11B for adjustment of tax paid on advance
received and reported in earlier tax periods against invoices issued in the
current tax period. The details of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vered in Table No. 4
607
GSTIN/
UIN
Invoice details
No. Date Value
Rate Taxable
value
Integrated
Tax
Amount
Central State/ Cess
Place of
Tax
UT
Supply
(Name of
State/UT)
Tax
1
2 3 4 5 6
7
8
9 10
11
3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)
3B. Supplies attracting reverse charge (From table 4A of GSTR-2)
4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
1
No.
2
Date Value
3
4
Rate
5
Taxable value
6
Tax amount
7
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
5. Debit notes, credit notes (including amendments thereof) issued during current
period
Details of
original
document
Revised details of
document or details of
original Debit/Credit
Note
Rate Taxable Place of
value supply
(Name of
State/UT)
Amount of tax
GSTIN No. Date GSTIN No.Date Value
Integrated Central State Cess
Tax
Tax /UT
Tax
123456789 10 11 12 13 14
608
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
V
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
T)
input Integrat Centr Stat Ces
service/ed Tax
Capital
goods
al el
Tax UT
S
Tax
(incl plant
Tax
and
machiner
y)/
Ineligible
for ITC
1
23 4 5 6
7
8
9
10
11
12
13
14
15 16
Inward supplies on which tax is to be paid on reverse charge
4.
GSTI Invoice
N details
of
suppli N Dat Valu
er
° e
e
Rat Taxabl
Amount of Tax
e
e
value
Place of Whether Amount of ITC available
supply input or
(Name
input Integrat Centr Stat Ces
Integrat Centr Stat CES of
service/ed Tax
al
el S
ed tax
al
e/ S
Tax
UT
State/U
T)
Capital
Tax
UT
goods
Tax
(incl.
Tax
plant and
machiner
y)/
Ineligible
for ITC
1 23
4 5
6
7
8
9 10
11
12
13
14
15 16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier
4C. Import of service
610
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Inputs/Capital goods received from Overseas or from SEZ units on a Bill of
5.
Entry
GSTIN Details of bill of Rate Taxable
of
entry
supplier No. Date
V
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and 4 of earlier returns]- If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in
Table 5 of earlier returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
19
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST
supplies received
Description
Composition taxable
Value of supplies received from
Exempt supply Nil Rated supply
1
person
2
Non GST
supply
3
4
5
7A. Inter-State
supplies
7B. Intra-state
supplies
8. ISD credit received
611
GSTIN of ISD
ISD
Document
Details
ISD Credit received
Amount of eligible ITC
No.
Date Integrated Central State/ Cess Integrated Central State/UT Cess
1
8A. ISD Invoice
8B. ISD Credit Note
Tax
Tax
UT
Tax
Tax
Tax
Tax
2
3
4
5
6
7
8
9
10
11
9. TDS and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(I) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished
in S. No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
1
A. Information for the
current tax period
To be added to
or reduced from
output liability
2
(a) Amount in terms of rule
37(2)
To be added
(b) Amount in terms of rule
To be added
39(1)(j)(ii)
(c) Amount in terms of rule 42
(1) (m)
To be added
(d) Amount in terms of rule
To be added
43(1)(h)
(e) Amount in terms of rule 42
(2)(a)
To be added
To be reduced
42(2)(b)
To be reduced
Integrated
Tax
Amount of ITC
Central State/UT
Tax
Tax
CESS
3
4
5
6
(f) Amount in terms of rule
(g) On account of amount paid
subsequent to reversal of ITC
(h) Any other liability (Specify)
B. Amendment of information furnished in Table No 11 at S. No A in an earlier return
Amendment is in respect of
information furnished in the
Month
Specify the information you wish
to amend (Drop down)
PUNJAB
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e 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
614
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Instructions –
1. Terms used:
Goods and Services Tax Identification Number
Unique Identity Number
a. GSTIN:
b. UIN:
C.
UQC:
Unit Quantity Code
d.
HSN:
e.
POS:
f.
B to B:
g. B to C:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. Table 3 & 4 to capture information of:
(i)
(ii)
Invoice-level inward supply information, rate-wise, pertaining to the tax period
reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto-
populated details received in GSTR-2A;
Table 3 to capture inward supplies other than those attracting reverse
charge and Table 4 to capture inward supplies attracting reverse charge;
(iii) The r
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
017
(ASAR 9, 1939 SAKA)
615
(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
(ix) Recipient tax payer is required to declare in Column No. 12 whether the
inward supplies are inputs or input services or capital goods (including
plant and machinery).
3. Details relating to import of Goods/Capital Goods from outside India as well
as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in
Table 5.
4. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on
which IGST is computed (IGST is levied on value plus specified customs
duties). In case of imports, the GSTIN would be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax
p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
harge supplies and the tax
paid on it including adjustments against invoices issued should be reported in
Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
output liability due to rectification of mismatch on account of filing of GSTR-
3 of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
616
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
1.
GSTIN
2.
(a) Legal name of the registered person
(b)
Trade name, if any
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN
of
supplier
Invoice details Rate Taxable
Amount of tax
Place of
value
supply
(Name of
No.
Date Value
tax
Integrated Central
Tax
State/
UT Tax
Cess
State/UT)
1 2 3 4 5 6 7 8 9 10 11
4. Inward supplies
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d TCS Credit (including amendments thereof) received
GSTIN of
Deductor/
GSTIN of e-
Commerce
Amount
received Sales
/ Gross Return
Value
Amount
Net Value
Integrated Central
Tax
Tax
State Tax /UT
Tax
Operator
1
2
3
4
5
6
7
7A.
TDS
7B.
TCS
618
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
1.
GSTIN
2.
(a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3. Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
Tax
(ii)
Zero rated supply on payment of Tax
Zero rated supply without payment of
(iii)
(iv)
(v)
(vi)
Deemed exports
Exempted
Nil Rated
(vii) Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
1
Taxable Value
2
Amount of Tax
Integrated Tax
3
CESS
4
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Suppli
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Plain text (Extract) only
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= = = = = = = =
Rated supply made with payment of
Integrated Tax) [Rate wise]
B Zero rated supply made with payment of Integrated Tax [Rate wise]
Ñ Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
(II)
Intra-state supplies
A Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
620
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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
1
Taxable
Value
2
(I)
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of
tax
Differential
Taxable
Value
2
Amount of tax
Integr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mismatched/duplication
of invoices/debit notes
Add
(b) Tax liability on mismatched credit notes
Add
Reclaim on rectification of mismatched
(c)
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d)
Reduce
credit note
Negative tax liability from previous tax
(e)
Reduce
periods
Tax paid on advance in earlier tax periods
(f) and adjusted with tax on supplies made in
current tax period
Reduce
(g) Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated
tax
Central
tax
State/UT Tax
CESS
1
2
3
4
5
6
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
1
2
3
4
(a)
TDS
(b)
TCS
622
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Interest liability (Interest as on ……………)
10.
On account of
Output ITC
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ger
Description
1
Tax
2
Interest
3
Penalty
4
Fee
5
Other
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(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
Tax paid
in cash
Integrated tax
Tax paid through ITC
Central Tax
Interest
Late
fee
State/UT Tax
Cess
1
2
3
4
5
6
7
8
(a) Integrated tax
(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 knowledge and belief and nothing has been concealed therefrom.
Place
Date
/Status.
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation
624
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Instructions:-
1. Terms Used :-
a) GSTIN :-
Goods and Services Tax Identification Number
b) TDS :-
Tax Deducted at source
c) TCS :-
Tax Collected
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d be made in accordance with the provisions of
section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to
discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities
for that tax period have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in
electronic cash ledger on filing of valid GSTR 3.
Reference No:
To
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GSTR – 3A
[See rule 68]
Date:
625
GSTIN
Name
Address
Notice to return defaulter u/s 46 for not filing return
Tax Period –
Type of Return –
Being a registered taxpayer, you are required to furnish return for the supplies made
or received and to discharge resultant tax liability for the aforesaid tax period by due date.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
STR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of
the Act within 15 days failing which your tax liability for the aforesaid tax period will be
determined in accordance with the provisions of the Act based on the relevant material
available with or gathered by this office. Please note that in addition to tax so assessed,
you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue
of the assessment order.
Signature
Name
Designation
626
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered person
Auto Populated
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable
value
Int
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
17(5)
(2) Others
Integrated Tax
2
Central Tax
State/UT Tax
3
4
Cess
5
5.
Values of exempt, nil-rated and non-GST inward supplies
Nature of supplies
1
Inter-State supplies
Intra-State supplies
2
3
From a supplier under composition scheme, Exempt and Nil rated
supply
Non GST supply
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
6.1 Payment of tax
Description
Tax
627
Paid through ITC
payable Integrated Central
Tax Tax
State/UT
Tax
Cess
Tax paid
TDS./TCS
Tax/Cess
paid in
Interest
Late
Fee
cash
4
5
6
7
8
9
10
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details
1
TDS
TCS
Integrated Tax
Central Tax
State/UT Tax
2
3
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 there from.
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit
notes + value of adva
= = = = = = = =
Plain text (Extract) only
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(other than supplies attracting reverse
charge)
4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier
4D. Import of service
5. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Table 4 [including debit notes/credit notes and their subsequent amendments]
Details of original Revised details of
Rate Taxabl
invoice
invoice
e value
Amount
Place of
supply
(Name
GSTIN No. Date GSTI No. Date Value
1
N
7
8
9
Integrate Central State/UT Cess of State/
d Tax Tax
11
10
Tax
UT)
12
13
14
2 3 4 5 6
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
incorrect
5B. Debit Notes/Credit Notes [original)]
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
629
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 retur
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pplies (Rate Wise)
(tax amount to be reduced from output tax
II Amendments of information furnished in Table No. 8 (I) for an earlier quarter
Year
Quarter
Amendment relating to information
furnished in S. No.(select)
8A(1) 8A(2) 8B(1) 8B(2)
9. TDS Credit received
GSTIN of Deductor
Gross Value
Amount
Central Tax
State/UT Tax
1
2
3
4
630
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
10. Tax payable and paid
Description
1
Tax amount
payable
2
Pay tax amount
3
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
Amount
Amount Paid
1
payable
2
3
(I) Interest on account of
(a) Integrated tax
(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
1
Tax
2
Interest Penalty
3
4
Fee
5
Other
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash le
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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)
(ii)
(iii)
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-1 and 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;
Table 4C to capture supplies from unregistered supplier;
(iv) Table 4D to capture import of service;
(v)
(vi)
Tax recipient to have the option to accept invoices auto populated/
add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
Place of Supply (POS) only if the same is different from the location of the
recipient.
5. Table 5 to capture a
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
credit would be auto-populated in a Table 9.
Year
Quarter
1. GSTIN
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GSTR-4A
[See rules 59(3) & 66(2)]
633
Auto-drafted details for registered person opting for composition
levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
2.
(a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
3. Inward supplies received from registered person including supplies attracting
reverse charge
GSTIN
of
supplier
Invoice details Rate Taxable
Amount of tax
value
Place of
supply
(Name of
No. Date Value
1
2
3
4
5
6
Integrated
Tax
7
Central State/UT
Tax
Tax
8
Cess
State/UT)
9
10
11
3A. Inward supplies received from a registered supplier (other than supplies attracting
reverse charge)
3B. Inward supplies received from a registered supplier (attracting reverse charge)
4. Debit notes/credit notes (including amendments thereof) received during current
period
Details of original
document
Revised details of Rate Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate
Bill of entry
Rate Taxable Amount
value
Amount of ITC
available
No
Date Value
1
2
3
4
5
6
7
9
Integrated Cess Integrated Cess Integrated Cess
Tax
Tax
8
tax
10
11
12
13
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
UIN
Invoice details
Rate Taxable
No.
Date Value
value
Amount
Integrated Central State Cess
Tax
Tax
Place of
UT
Tax
Supply
(Name of
State/UT)
1234 5 6 7 8 9 10 11
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
635
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than
Rs 2.5 lakh
Place of
Invoice details
Rate
Supply
Taxable
Value
Amount
(State/UT) No.
Date Value
Integrated Tax
Cess
1
2
3
4
5
6
7
8
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons
other than the supplies mentioned at Table 6
Rate of tax
Total Taxable
value
Amount
1
2
Integrated
3
Central
4
State/UT Tax
5
Cess
6
7A. Intra-State supply (Consolidated, rate wise)
7B. Inter-State Suppl
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s
3
4
5
6
Tax period for which the details are being
revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
10. Total tax liability
Amount of tax
Rate of Tax
Taxable
value
1
2
Integrated
Tax
3
Central State/UT
Tax
Tax
CESS
4
5
6
10A. On account of outward supply
10B. On account of differential ITC being negative in Table 4
11. Tax payable and paid
Description
Tax
payable
Paid in
cash
Paid through ITC
Tax
Paid
Integrated
Cess
tax
1
2
3
4
5
6
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
12. Interest, late fee and any other amount payable and paid
Description
1
Amount payable
2
I Interest on account of
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Amount paid
3
Tax
Cess
(d)
II Late fee on account of
(a)
Central tax
(b)
State/UT
tax
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
13. Refund claimed from electronic cash ledger
Description
1
Tax Interest
2
3
Penalty
4
Fee
5
Other
6
Debit Entry Nos.
7
(a
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
om one registered person to another registered person
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20th of the month succeeding the
relevant tax period or within 7 days from the last date of the registration whichever is
earlier.
4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to
specify the amount of ITC eligible on such import of goods.
5. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns
of earlier tax period.
7. Invoice-level information, rate-wise, pertaining to the tax period separately
for goods and services should be reported as under:
i.
For all B to B supplies (whether inter-State or intra-State), invoice
level details should be uploaded in Table 5;
ii.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urrent tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be
posted to the respective ledgers.
640
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a
person located outside India made to non-taxable persons in India
1. GSTIN of the supplier-
2.
(a) Legal name of the registered person –
(b) Trade name, if any –
3.
Name of the Authorised representative in India filing the return –
4.
Period: Month –
Year –
5.
Taxable outward supplies made to consumers in India
(Amount in Rupees)
Place of
supply
Rate of Taxable value Integrated tax
tax
Cess
(State/UT)
1
2
3
4
5
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)
1
2
3
4
5
6
6. Calculation of interest, penalty or any other amount
Sr. No.
1
Description
2
Integ
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te Value
Amount of Tax
value
Integrated
tax
Central
Tax
State / UT
Тах
CESS
1
2
3
4
5
6
7
8
9
10
(Amount in Rs. for all Tables)
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
1
Integrated Central
State / UT
CESS
tax
2
Tax
3
Tax
4
5
(a) Total ITC available for
distribution
(b) Amount of eligible ITC
(c) Amount of ineligible
ITC
5. Distribution of input tax credit reported in Table 4
GSTIN of
recipient/State, if
recipient is unregistered
ISD invoice
Distribution of ITC by ISD
No.
Date
Integrated
Tax
Central
Tax
State/
UT Tax
CESS
1
2
3
4
5
6
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
6. Amendments in information furnished in earlier returns in Table No. 3
Original details
Revised details
GSTIN No. Date GSTIN
Rate Taxable
Amount of Tax
of
supplier
of
Invoice/debit
value
supplier note/credit note
details
No D
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
recipient
1
2
3
4
5
Re-distribution of input tax credit to the correct recipient
GSTIN
of new
ISD
invoice
Input tax credit redistributed
recipient No. Date Integrated Central State CESS
6
9A. Distribution of the amount of eligible ITC
Tax
Tax Tax
7
8
9
10
11
12
644
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
9B. Distribution of the amount of ineligible
ITC
10. Late Fee
On account of
1
Central Tax
2
State/UT tax Debit Entry No.
3
4
Late fee
11. Refund claimed from electronic cash ledger
Description
1
(a) Central Tax
Fee
Other
Debit Entry Nos.
2
3
4
(b) State/UT Tax
Bank Account Details (Drop Down)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Instructions:-
1. Terms Used :-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f 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.
646
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
3. Input tax credit received for distribution
GSTIN Invoice details Rate Taxable
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
of
value
supplier
No Date Value
Integrated
tax
Central Tax State/UT
Tax
Cess
1
2
3
4
5
6
7
8
9
10
4. Debit/Credit notes (including amendments thereof) received during current tax
period
Details of original
Revised details of document or details of Debit/Credit Note
document
GSTIN of No. Date GSTIN No. Date Value Rate Taxable
Amount of tax
supplier
of
supplier
value Integrated Central State /
Cess
tax
Tax UT
Tax
123456789 10 11 12 13
PUNJAB GOVT. GAZ. (EXTR
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ble
Amount paid
2
3
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a) Central tax
(b) State / UT tax
648
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
7. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry
Nos.
1
2
3
4
5
6
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated
after payment of tax and submissions of return]
Description
1
Tax paid in cash
2
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Interest
3
Late fee
4
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
Instructions –
1. Terms used:
a) GSTIN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on
(b) Trade name, if any
Auto Populated
Auto Populated
3. Details of supplies made through e-commerce operator
for all Tables)
Year
Month
(Amount in Rs.
GSTIN
of the
supplier
Details of supplies made which attract TCS
Amount of tax collected at source
Gross value
of supplies
Value of
supplies
Net amount
liable for TCS
Integrated
Tax
Central Tax State/UT Tax
made
returned
1
2
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month GSTIN GSTIN
of
of
supplier supplier Gross value
of supplies
Details of supplies made which
attract TCS
Value of
Amount of tax collected at
source
made
supply
returned
Net
amount
liable for
Integrated Central
Tax Tax
State/UT
Tax
TCS
1
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
1
Amount
in
default
2
Amount of interest
Integr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Date:
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
652
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Instructions:-
1. Terms Used :-
a.
GSTIN :-
Goods and Services Tax Identification Number
Tax Collected at source
b. TCS :-
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.
4. Refund from electronic cash ledger can only be claimed only when all the TCS
liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer
on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of
supplier.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GSTR -11
[See rule 82]
653
Statement of inward supplies by persons having Unique Identifi
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s or otherwise as and
when required to file by proper officer.
3. Table 3 of GSTR-11 will be populated from GSTR-1.
4. UIN holder will not be allowed to add or modify any details in GSTR-11.
Document 2PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST PCT – 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part-A
State/UT-
District –
☑
☑
(i)
Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii)
PAN
(iii) Email Address
(iv) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3.
Date of application
4
PART B
Centre
State
655
Enrolment sought as:
Membership Number
Membership Type (drop down will change
based the institute selected)
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Comm
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umber
8.9
8.10
9.
9.1
9.2
9.3
9.4
9.5
Locality/Area / Village
9.6
District
9.7
State
9.8
PIN Code
10.
Qualification Details
10.1
Qualifying Degree
10.2
Affiliation University / Institute
Name of the Premises / Building
Road Street Lane
(Any three will be mandatory)
Consent
I on behalf of the holder of Aadhaar number
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description:
Date of Filing:
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.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
Enrolment Number
1.
2.
PAN
3.
Name of th
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ion)
658
Reference No.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST PCT-04
To
Name
Address
[See rule 83(4)]
Date-
Enrollment Number
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated – in response to the notice to show cause dated .
Whereas no reply to notice to show cause has been submitted; or
Whereas 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 for following reason(s).
1.
2.
The effective date of cancellation of your enrolment is >.
Signature
Name
(Designation)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST PCT-05
[See rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
Το
The Authorised Officer
Central Tax/State Tax.
Sir/Madam
PART-A
I/We >:
Sr.
List of Activities
Check box
No.
1.
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e
Integrated
State
Central / UT
Cess Integrated
Central
State
Cess
A. Finally Accepted Input Tax Credit
A.1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
1 September
Nil
Nil
2
September
A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed
by 20th September but mismatch was rectified in the return for the month of September filed by 20th October
1
August
2 August
Nil
Nil
A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had
become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September
filed by 20th October and the reclaim is being allowed alongwith refund of interest.
1 Month
2 Month
B.1
Refund
Refund
B. Mismatches/Duplicates that have led to increase of liability in the return for
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ty in the return for October to be filed by 20th November
C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of
August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and
will become payable in the return for month of October to be filed 20th November
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
661
1 August
2 August
Two Months
Two Months
C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return
for October to be filed by 20th November
September
One Month
One Month
2 September
C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will
become payable in the return of October return to be filed by 20th November
~ -~-~
One Month-high
One Month-high
1
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Description Type of
used for
discharging
liability
Transaction
[Debit (DR)
(Payable)]/
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Tax Interest Penalty Fee Others Total
1
2
3
4
5
[Credit (CR)
(Paid)/]
6
7
8
9
10
11
12
13
14
15
16
17
18
1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
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.
Note –
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Stay sta
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ties, will be recorded in this ledger. Complete description of the transaction to be recorded
accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. 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.
Note-
663
664
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
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 spec
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ax
State
Tax
Amount of provisional credit balance
UT Tax
Integrated Cess Total
Tax
1
2
3
4
5
6
7
8
|கதà¯
Sr.
No.
Mismatch credit (other
than reversed)
Tax period
Amount of mismatch credit
Central
Tax
State UT Tax
Tax
Integrated
Tax
Cess
Total
665
1
2
3
4
5
6
7
8
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.
999
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
Form GST PMT -03
[See rules 86(4) & 87(11))]
Order for re-credit of the amount to cash or credit ledger on rejection of refund cla
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r intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register
GSTIN
-234
2.
Name (Legal)
3.
Trade name, if any
4.
Ledger / Register in
☠Credit ledger ☠Cash ledger ☠Liability register
which discrepancy
noticed
5.
Details of the discrepancy
Date
Type of tax
Type of
discrepancy
Amount involved
Central Tax
6.
Reasons, if any
State Tax
UT Tax
Integrated
Tax
Cess
7.
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.
Place
Date
Name of Authorized Signatory
Designation/Status.
Signature
Note – 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union
territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
899
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30,
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tor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of
liability for which any debit has been made will also recorded under the head “description”.
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will
also be recorded under the head “description”.
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6. Date and time of deposit is the date and time of generation of CIN as reported by bank.
7. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory
Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
699
Form GST
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System Code (IFSC)
Amount
GST
Reserve Bank f India
IFSC of RBI
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
GSTIN
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Paid Challan Information
Payment Date
Bank Ack. No. (For Cheque/DD deposited at
Bank's counter)
Note – UTR stands for Unique Transaction Number for NeFT/RTGS payment.
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
671
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
GSTIN
Name (Legal)
Trade name, if any
Date of generation of challan
from Common Portal
Common Portal Identification
Number (CPIN)
Mode of payment (tick one)
Net
CC/DC
NEFT/RTGS
OTC
banking
Instrument detail, for OTC
Cheque/
Date
payment only
Draft No.
Bank/branch on which
drawn
Name of bank through which
payment made
Date on which amount
debited / realized
Bank Reference Number
(B
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e the aggrieved person.
4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union
territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States).
674
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period:
From
To
6. Amount of Refund Claimed:
Act
Tax Interest
Penalty
Fees Others Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of goods / services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessm
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(specify)
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
:
b. Name of the Bank
c. Bank Account Type
d. Name of account holder
e. Address of Bank Branch
f. IFSC
g. MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes]
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
No
676
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
DECLARATION (See rule 89)
I hereby declare that the Sp
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on/Status
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Statement 1:
(Note: All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the same
was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,
For Inward Supplies:
As per GSTR- 2 (Table 4):
Tax Period:
GSTIN/
Invoice details
Name of
unregistered
supplier
No
1
2
3
4
Goods/
Date Value Services HSN
(G/S)
5
Taxable
value
UQC QTY
State (in
case of
unregistered
supplier) Rate
(%)
Integrated
Tax
Central Tax
State Tax/
UT Tax
CESS
Col. 20/21/22/23
Col. Col. Col.
17 18 19
State
Rate
Amt.
(%)
Amt.
Rate
(%)
Amt.
6
7
24A 24B
8
9 10 11 12 13 14
Rate
(NA)
15
Amt.
Integrated Central
Tax Tax
Tax/ UT Cess
Tax
16
17
18
19
20
21
22
23
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No
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: GSTIN of e-commerce operator (if applicable)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Statement 2:
Statement in case of Application under rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Tax Period: …………
679
Whet
her
tax
on
this
invoi
Invoice
Shipping
bill/ Bill of
export
ce is
Tax payment
option
Integra
EGM BRC/
paid
ted Tax
Details FIRC
on
provi
siona
1
basis
(Yes
/No)
N
Zσ
ds/
D =
Va
vice
lue
e
ca” deg
Goo
Ser Ð
HSN
2
(G/
S)
U
QT
Ñ
Tax Po
abl
Šཚ༧༩༣
RECTO
ue
e
e
Y val od
15 15
555
16
B
☑
Zσ
With
With
D
out
Integ
at
Integ
>
(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
pa
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RN through Track
Application Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Reference No. :
To
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Subject: Refund Application Reference No. (ARN)
.Dated
.
Reg.
Sir/Madam,
687
This has reference to your above mentioned application filed under section 54 of the Act. Upon
scrutiny of your application, certain deficiencies have been noticed below:
Sr No
1.
Description( select the reason from the drop down of the Refund application)
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:
688
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
Sanction Order No:
(ASAR 9, 1939
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Amount (as per Order):
Date:
Place:
Το
Date:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Net Refund amount sanctioned
Interest on delayed Refund
Total
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:
689
690
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
FORM-GST-RFD-06
[See rule 92(1),92(3),92(4),92(5) & 96(7)]
Order No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
…….
Refund Sanction/Rejection Order
Dated
Date:
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/
interest on refund*. Upon examination of your application, the amount of refund sanctioned to you,
after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
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ber 5 of the Table above and the remaining amount of -rupees is to be paid to the bank
account specified by him in his application* ..
#Strike-out whichever is not applicable.
Or
*2. I hereby credit an amount of INR
of Section (…) of the Act. .
*3. I hereby reject an amount of INR
section (…) of Section (…) of the Act.
&Strike-out whichever is not applicable
Date:
Place:
to Consumer Welfare Fund under sub-section (…)
to M/s
having GSTIN
under sub-
Signature (DSC):
Name:
Designation:
Office Address:
692
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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.
…….
Sir/Madam,
Order for Complete adjustment of sanctioned Refund
Part- A
Dated
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
out
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u has been withheld against following
reasons as per details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
Integrated
Tax
Central
State Tax
UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
iii.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the
above mention reason. This order is issued as per provisions under sub-section (…) of Section (…) of
the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
693
694
SCN No.:
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
To
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No……
ARN…….
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
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3)]
Reply to show cause notice
Date:
1.
Reference No. of
Notice
Date
issue
of
2.
GSTIN/UIN
3.
Name of business
(Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents
uploaded
7.
Verification
I
695
hereby solemnly affirm and
declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date DD/MM/YYYY
Signature of Authorised
Signatory
Name
Designation/Status
Signature of Authorised Signatory
(Name)
Designation/Status
696
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name:
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
From
To
:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a.
Bank Account Number
Amount
b. B
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Plain text (Extract) only
For full text:-Visit the Source
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of
commodity
/service
Tax rate
Valuatio Average
n
Centra State Integrate Ces
1 tax
d tax
monthly
turnover
S
UT
tax
of the
commodit
y / service
1
2
3
4
5
6
7
8
9
5. Reason for seeking provisional
assessment
6. Documents filed
697
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
698
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Reference No.:
To
GSTIN
-Name
(Address)
Form GST ASMT-02
[See rule 98(2)]
Date:
Application Reference No. (ARN)
Dated
Notice for Seeking Additional Information / Clarification / Documents for provisional
assessment
Please refer to your application referred to above. While examining your request for
provisional assessment, it has been found that the following information/documents are
required for processing the same:
>
You are, therefore, requ
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Plain text (Extract) only
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2017
(ASAR 9, 1939 SAKA)
Form GST ASMT-04
[See rule 98(3)]
Reference No.:
Date
To
GSTIN –
Name –
Address –
Application Reference No. (ARN)
Dated
Order of Provisional Assessment
This has reference to your application mentioned above and reply dated, furnishing
information/documents in support of your request for provisional assessment. Upon
examination of your application and the reply, the provisional assessment is allowed as
under:
>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.
(in words) in the form of
(mode) and bond in the prescribed format by
(date).
–
Please note that if the bond and security are not furnished within the stipulated date, the
provisional assessment order will be treated as null and void as if no such order has been
issued.
Signature
Name
Designation
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST ASMT -05
[See rule 98(4)]
Furnishing of Security
1. GSTIN
2. Name
3. Order vide which security is prescr
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
…
..of..
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Bond for provisional assessment
[Rule 98(3) & 98(4)]
..,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of
India (hereinafter called “the President”/ the Governor of (State) (hereinafter called the “Governor”) in
the sum of…………..rupees to be paid to the President/ Governor for which payment will and truly to be
made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/
administrators/ legal representatives/successors and assigns by these presents; Dated this …..day
of…………………;
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on
(name of goods/services or both-HSN:
☠supplied by the above bounded
obligor from time to time could not be made for want of full information with regard to the value or rate of tax
applicable thereto;
and whereas the obligor desires that the provisional asse
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= = = = = = = =
nor shall, at his option, be competent to make good all the loss and damages from
the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Central Government/State Government
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
for the performance of an act in which the public are interested;
703
IN THE WITNESS THEREOF these presents have been signed the day herein before written by the obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
Occupation
(2) Name and Address
Occupation
Date
Place
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Accepted by me this…
.day of
(month)………..
..of.
(year)
…… (Designation)
for and on behalf of the President of
India./ Governor of …………….
(state)”.
704
Reference No.:
To
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
GSTIN-
Name –
(ASAR 9, 1939 SAKA)
Form GST ASMT -06
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t order No.
Final Assessment Order
Preamble >
dated…
In continuation of the provisional assessment order referred to above and on
the basis of information available / documents furnished, the final assessment order is issued
as under:
Brief facts –
Submissions by the applicant –
Discussion and finding –
Conclusion and order –
The security furnished for the purpose can be withdrawn after compliance
with the order by filing an application.
Signature
Name
Designation
706
1. GSTIN
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST ASMT -08
[See rule 98(6)]
Application for Withdrawal of Security
2. Name
3. Details vide which security furnished
4. Details of the security to be withdrawn
ARN
Date
Sr. No.
Mode
Reference no. /
Debit entry no. (for
cash payment)
Date
Amount
Name of Bank
1
2
3
4
5
6
5. 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 concea
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Plain text (Extract) only
For full text:-Visit the Source
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9(1)]
Date:
F.Y. –
Notice for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the
following discrepancies have been noticed:
>
You are hereby directed to explain the reasons for the aforesaid discrepancies by
– (date). If no explanation is received by the aforesaid date, it will be presumed that you have
nothing to say in the matter and proceedings in accordance with law may be initiated against
you without making any further reference to you in this regard.
Signature
Name
Designation
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST ASMT -11
[See rule 99(2)]
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice
Reference No.
Date
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any –
Act
7. Verification-
Tax
Reply
Interest
Others
Total
I
hereby solemnly
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ssued to you under section 46 of the Act for failure to
furnish the return for the said tax period. From the records available with the department, it
has been noticed that you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount assessed
and payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr.
Tax Period Act
Tax
Interest
Penalty Others
Total
No.
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also
be worked out and paid along with the dues stated in the order.
You are also informed that if you furnish the return within a period of 30 days from
the date of service of this order, the order shall be deemed to have been withdrawn;
otherwise, procee
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for registration and why penalty should not be imposed for violation of the provisions
of the Act or the rules made thereunder.
In this connection, you are directed to appear before the undersigned on
at (time)
(date)
Signature
Name
Designation
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Reference No.:
To
Temporary ID
Name
Address
Form GST ASMT -15
[See rule 100(2)]
Tax Period –
F.Y.-
SCN reference no. –
Date –
Assessment order under section 63
Preamble >
Date:
713
The notice referred to above was issued to you to explain the reasons for continuing to
conduct business as an un-registered person, despite being liable to be registered under the
Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you
should not pay tax for the period
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
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Plain text (Extract) only
For full text:-Visit the Source
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come to my notice that un-accounted for goods are lying in stock at godown
(address) or in a vehicle stationed at
(address & vehicle detail) and you
were not able to, account for these goods or produce any document showing the detail of the
goods.
Therefore, I proceed to assess the tax due on such goods as under:
Introduction
Discussion & finding
Conclusion
Amount assessed and payable (details at Annexure)
Sr. No. Tax
Act
Tax
Interest,
Penalty
Others
(Amount in Rs.)
Total
Period
if any
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment
shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which
proceedings shall be initiated against you to recover the outstanding dues.
Signature
Name
1. GSTIN /ID
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fore, the application filed by you for withdrawal of the order is hereby rejected.
Signature
Name
Designation
Reference No.:
To,
GSTIN
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST ADT – 01
[See rule 101(2)]
Name
Address
Period F.Y.(s) –
Notice for conducting audit
Date:
717
to
Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s)
in accordance with the provisions of section 65. I
propose to conduct the said audit at my office/at your place of business on -.
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion
of the audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at….
…(place) before the undersigned and to
produce your books of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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abilities 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
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST ADT – 03
[See rule 102(1)]
Date:
719
Address
Tax period – F.Y.(s) –
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return /enquiry/investigation/ are going on;
And whereas it is felt necessary to get your books of account and records examined and
audited by
(name), chartered accountant / cost accountant
nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said
chartered accountant / cost accountant.
Signature
Name
Designation
720
Reference No.:
To,
GSTIN
Name
Address
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST ADT –
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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n-registered]
5.
Registered Address / Address
provided while obtaining user id
6.
Correspondence
address, if
different from above
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD
code]
9.
Email address
10. Jurisdictional Authority
11. i.
Name
of
Authorised
representative
ii.
Mobile No.
iii. Email
Address
>
Optional
12. Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
Factory/Manufacturing
Warehouse/Deport
Office/Sale Office
EOU/STP/EHTP
Works Contract
B. Description (in brief)
Wholesale Business
Retail Business
Bonded Warehouse
Service Provision
Leasing Business
SEZ
Service Recipient
Input Service Distributor (ISD)
(Provision for file attachment also)
13. Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or
services or both
(ii) applicability of a notification
issued under the provisions of the
Act
721
722
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
licant's case under any of the provisions of the Act
Already decided in any proceedings in the applicant's case under any of the provisions of the Act
18. Payment details
Challan Identification Number (CIN) –
Date –
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents is correct. I am making this
application in my capacity as
(designation) and that I am competent to make
this application and verify it.
Place
Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
Remarks
DD/MM/YYYY
3
GSTIN / User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (op
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents is correct. I am making this
application in my capacity as
(designation) and that I am competent to make
this application and verify it.
Place
Date
Signature
Name of Appellant/Authorised Signatory
Designation/ Status
724
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any / User id of the person who had sought
advance ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned
officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Wh
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ASAR 9, 1939 SAKA)
Form GST APL-01
[See rule 108(1)]
Appeal to Appellate Authority
1. GSTIN/Temporary ID/UIN –
2. Legal name of the appellant –
3. Trade name, if any
4. Address –
5. Order no. –
Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorised representative –
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
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:-
13. Prayer:-
14. Amount of demand created, admitted and disputed
725
Particulars
Particulars
of demand/
Central
tax
State/ Integrated Cess
UT
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate/UT
Cash Ledger
3.
tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
(c) Interest, penalty, late fee and any other amount payable and paid
Amount payable
727
Sr. Descriptio
No
n
Debi
t
Amount paid
Integrate
d tax
Centra
State/U
CES
entry
Integrate Centra
1 tax
T tax
S
d tax 1 tax
State/U
T tax
CES
S
no.
1
2
3
4
5
6
7
8
9
10
11
1.
Interest
2.
Penalty
3.
Late fee
Others
4.
(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 –
I, , hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
Place:
Date:
Name of the Applicant:
728
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST APL-02
[See rule 108(3)]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
Ref
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dispute-
(iii) Period of dispute-
(iv) Amount under dispute-
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
Central tax
State/UT Integrated
Cess
tax
tax
729
730
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
10. Amount of demand in dispute, if any –
Particulars of
demand/refund,
if any
Place:
Date:
Particulars
Central State/UT Integrated Cess
Total
tax
tax
tax
amount
a) Tax/
Cess
b) Interest
Amount
of
demand
c) Penalty
created,
if any
(A)
Amount
d) Fees
e) Other
charges
a) Tax/
Cess
b) Interest
d) Fees
e) Other
charges
total
VAVAVAVAVVVVVV
Name of the Applicant Officer:
Designation:
Jurisdiction:
731
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
Form GST APL – 04
[See rules 113(1) & 115]
Summary of the demand after issue of order by the Appellate Authority, Tribunal or
Order no. –
1. GSTIN/Temporary ID/UIN –
2. Name of the appellant-
Court
3. Address of the appellant-
4. Or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
led 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
Central tax State/UT Integrated
Cess
tax
tax
e) Other charges
(v) Market value of seized goods
9. Whether the appellant wishes to be heard in person?
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Details of demand created, disputed and admitted
Particulars
of demand
Particulars
Central State/UT Integrated Cess
Total
tax
tax
tax
amount
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
733
a) Tax/
Cess
, c) Penalty
if any
(A)
>
>
Amount
Λ
(B)
e) Other
charges
a) Tax/
Cess
Amount
>
734
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
14. Details of payment of admitted amount and pre-deposit:
(a) Details of amount payable:
Particulars
Central State/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dispute-
(iv)
Amount under dispute Central tax State/UT tax Integrated tax
Cess
a) Tax
b) Interest
c) Penalty
d) Fees
e) Other charges (specify)
(v)
Market value of seized goods-
11
State or Union Territory and the Commissionerate (Centre) in which the order or
decision was passed (Jurisdiction details)-
12
13
Date of receipt of notice of appeal or application filed with the Appellate
Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the
case may be-
Whether the decision or order appealed against involves any question relating to
14
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
place of supply –
Yes
No
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)
Order Number and date of Order-
(iii)
(iv)
Head
GSTIN/UIN/Temporary ID-
Amount involved:
Tax Interest
Penalty
Refund
Total
Integrated
tax
Central tax
State/UT
tax
Cess
15
Details of payment
Head
Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Section 112
1. Name and Designation of the appellant
Name:
2. GSTIN/Temporary ID /UIN-
Designation
Jurisdiction
State / Center –
Name of the State:
3. Appellate Order no.
Date-
4. Designation and Address of the Appellate Authority passing the order appealed
against-
5. Date of communication of the order appealed against-
6. 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
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
Central tax
State/ UT
tax
Integrated Cess
tax
739
740
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
10. Amount demanded, disputed and admitted:
Particulars
Particulars
Centr State/ Integ
Cess
Total amount
of
demand, if
al tax
UT
rated
tax
tax
any
a) Tax/Cess
b) Interest
demand
created, if
c) Penalty
total
any
d) Fees
(A)
>
e)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
concealed therefrom.
Place:
Date:
Name:
Designation/Status:
1. GSTIN –
2.
Legal name of the registered person –
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/Stock Statement
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
(a)
Sl. no.
Registration no.
Tax period to which the
Date of filing
under existing law
last return filed under the
of the return
Balance cenvat credit carried
forward in the said last
(Central Excise
existing law pertains
specified in
Column no. 3
return
and Service Tax)
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
1
Total
2
3
4
5
(b)
Details of statutory forms received fo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t of capital goods carried forward to electronic credit ledger as central tax
Invoice / Invoice /
(a)
Sr.
Document
no
no.
document
Date
Recipients'
registration no.
under existing
Supplier's
registration no.
under existing
law
law
Details of capital goods
on which credit has been
partially availed
Value
Total eligible
cenvat credit under
existing
Duties and
law
Total cenvat
credit availed
under existing
law
Total cenvat credit
taxes paid
unavailed under
existing law
(admissible as ITC of
central tax) (9-10)
ED/
SAD
CVD
1
2
3
4
5
6
7
8
9
10
11
Total
743
(b)
no.
under
existing
law
Recipients'
registration no.
under existing
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Invoice / Invoice / Supplier's
Document document registration
Date
Sr.
no
no.
Details regarding capital goods
on which credit is not availed
Value
law
Taxes paid VAT
[and ET]
Total eligible
VAT [and ET]
credit u
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ion 140(5):
Name of the
supplier
Invoice
number
Invoice date Description
Quantity
UQC
Value
Eligible
duties and
taxes
2
3
4
5
6
7
VAT/[ET]
8
9
Date on which
entered in
recipients books
of account
10
744
(ASAR 9, 1939 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(c)
Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as
SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
Total input tax credit
claimed under earlier
law
Total input tax credit related
to exempt sales not claimed
under earlier law
5
6
7
1
2
3
4
Inputs
Total Input tax credit
admissible as
SGST/UTGST
8
Inputs contained in semi-finished and finished goods
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT
at single point)
Description
Unit Qty
Details
= = = = = = = =
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= = = = = = = =
Challan
No.
1
2
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
HSN
Description
Unit
Quantity
Value
3
4
5
6
7
8
9
Challan
date
GSTIN of Job Worker, if available
Total
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No.
Challan
No.
Challan
Date
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
HSN
1
3
4
5
Description
6
Unit
7
Quantity
8
Value
9
GSTIN of Manufacturer
Total
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
GSTIN of Principal
No.
Description
Unit
1
2
3
4
b.
Details of goods held by the agent
Sr.
GSTIN of Principal
Details of goods with Agent
Quantity Value
5
Input Tax to be taken
6
7
Details of goods with Agent
746
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
11.
No.
Description
Unit
Quantity
Value
1
2
3
4
5
6
Details of credit ava
= = = = = = = =
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= = = = = = = =
STIN –
2. Name of Taxable person –
3. Tax Period: month……. year..
4. Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of
tax carried forward to Electronic Credit ledger.
Opening stock for the tax period
Outward supply made
Closing balance
HSN (at 6 digit
level)
Unit
Qty.
Qty
Value
Central Integrated ITC
Tax
Tax
allowed
Qty
1
2
3
4
5
6
7
8
9
Closing balance
Qty
8
9
5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)
Opening stock for the tax period
Outward supply made
HSN (at 6 digit level)
Unit
Qty.
Qty
Value
State Tax
1
2
3
4
5
6
Verification (by authorised signatory)
ITC allowed
Integrated tax
7
748
PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017
(ASAR 9, 1939 SAKA)
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 therefro
= = = = = = = =
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= = = = = = = =