The Tamil Nadu Goods and Services Tax Rules, 2017
G.O. Ms. No. 058 Dated:- 29-6-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.
[G.O. Ms. No. 58, Commercial Taxes and Registration (B1), 29th June 2017,
Aani 15, Hevilambi, Thiruvalluvar Aandu-2048.]
No.SROA-32(b)/2017.
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules, namely:-
CHAPTER I
PRELIMINARY
1. Short title and Commencement.- (1) These rules may be called the Tamil Nadu Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 29th June, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017
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in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within
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pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State,
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id section subject to the provisions of the Act and these rules.
6. Validity of composition levy.- (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
(4) Where the proper
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been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number
7. Rate of tax of the composition levy.- The category of registered persons, eligible for compositio
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referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
(2) (a) The Perma
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5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the pr
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m the date of the receipt of such clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action, –
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a
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(1) or sub-rule (3) or sub-rule (5) of rule 9.
(4) Every certificate of registration shall either be duly signed or verified through electronic verification code by the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditi
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ST REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. 12. Grant of registration to persons required to deduct tax at source or to collect tax at source.- (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
(3) Where, upon an enq
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the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be duly signed or verified t
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taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.
(2) The registration granted under sub
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the order granting registration under sub-rule (1).
17. Assignment of Unique Identity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration i
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tation Centre notified by the Commissioner:
Provided that – (a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the regis
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, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in subrule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of sub
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ch liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
21. Registration to be cancelled in certain cases.- The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of Section 171 of the Act or the rules made thereunder.
22. Cancellation of registration.- (1) Wher
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erson, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revoca
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before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Central Act 43 of 1961) shall enrol on th
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Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FO
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ed to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.
25. Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Tech
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uthorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorized signatory thereof;
(f) in the case of any other association, by any member of the association or persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate or through e-signatu
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m total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty 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 speci
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received through an agent.-The value of supply of goods between the principal and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent. 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, 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 rupe
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ule, ignoring rule 30.
32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined 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
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r an amount exceeding one lakh rupees and up to ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount 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 a
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ling price and the purchase price and where the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the purpose of recovery of a loan or 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 said Act b
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on “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds 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
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of tax rates, as applicable, in %)
Explanation.- For the purposes of the provisions of this Chapter, the expressions-
(a) “open market value” of a supply of goods or services or both means the full value in money, excluding the integrated tax, central tax, 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 a
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rticulars as specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person.
(3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM
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of this Chapter, that had been reversed earlier.
38. Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely:-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent
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ection 17 or otherwise) and the amount of eligible input tax credit;
(c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d);
(d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) 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 reci
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ut Service Distributor invoice, as prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be
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specified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit and include the Input Service Distributor credit note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month in which such credit note and invoice was issued.
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 dat
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(iii) on the day immediately preceding the date from which he becomes liable to pay tax under section 9, in the case of a claim under clause (c) of subsection
(1) of section 18;
(iv) on the day immediately preceding the date from which the supplies made by the registered person becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the 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 c
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also submit a copy of a certificate issued by a practicing chartered accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly 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 includin
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o inputs and input services intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies, be denoted as 'T4';
(g) 'T1', 'T2', 'T3' and 'T4' shall be determined and declared by the registered person at the invoice level in FORM GSTR-2;
(h) input tax credit left 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
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edit of central tax, State tax, Union territory tax and integrated tax;
(m) the amount equal to aggregate of 'D1' and 'D2' shall be added to the output tax liability of the registered person:
Provided that where the amount of input tax relating to inputs or input services used 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 th
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d reversal thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of section 16, the 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 s
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as 'Tc', shall be the common credit in respect 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 '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 tu
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y 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.
The usefu
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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, including where such goods are sent directly to a job worker.
(2) The
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rmining 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 for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if regi
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ount 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 Commissioner may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said not
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ion 31 subject to the following conditions, namely:-
(a) the recipient is not a registered person; and
(b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.
47. Time limit for issuing tax invoice.- 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
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nically 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) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the suppl
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umber, if registered, of the recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter- State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following parti
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d
(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, 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)
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Unique Identity Number, if registered, of the recipient;
(g) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of 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
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e or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as- “-“, “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking 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 inv
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nder rule 46.
(4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Commissioner,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one o
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IGNEE;
(b)the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are 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
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s, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto.
(4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax 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 a
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nts 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 serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained 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 p
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on, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract;
(d) the details of payment received in respect of each works contract; and
(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any
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n any electronically readable format.
(3) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of 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 enrolle
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wn shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand.
Chapter VIII
Returns
59. Form and manner of furnishing details of outward supplies.- (1) Every 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 pe
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STR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him.
60. Form and manner of furnishing details of inward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38
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ly through the common portal and the said recipient may include the same in FORM GSTR-2.
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part 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
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r by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions 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 dele
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f furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
Explanation.- For the purpose of this sub-rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every
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ssion of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.-
(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A an
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otice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.
69. Matching of claim of input tax credit .- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may,
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M GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made 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 ou
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ed by the recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
72. Claim of input tax credit on the same invoice more than once.- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, 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 G
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uch credit note by the corresponding recipient in his valid return.
74. Final acceptance of reduction in output tax liability and communication thereof.-
(1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall 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
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of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared 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 un
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ouncil, by order, extend the date of matching to such date as may be specified therein.
79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.- (1) Any discrepancy in the details furnished 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
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to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
(3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (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
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d satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during 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 subclause (i); or
(ii
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remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (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 ag
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ractitioner.
(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish 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 registere
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on behalf of any registered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before 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 amou
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r shall be credited accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax 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 po
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jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation.- For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
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 there from towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes,
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igation or enforcement activity or any ad hoc deposit:
Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Explanation.- For the purpose 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 gen
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-02 by the registered taxable person from whom the said amount was deducted or, as the case 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 subrule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purpose of this rule, it is hereby clarified that a refund shall be
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of integrated tax paid on goods exported 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 Zo
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or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods;
(c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a c
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of tax on output supplies, other than nil-rated or fully exempt supplies;
(i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment;
(j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(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 accoun
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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 (Central Act 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” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in
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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 period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of
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iming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the a
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nder the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportu
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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 witha 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 parti
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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. 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 manif
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(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 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 applican
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shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice- Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (Central Act 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 (Central Act 14 of 1947)
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cuments, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any 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 accou
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Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT-03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for w
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nd 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-08for release of security furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and se
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cordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, 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 F
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ply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02.
102. Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Au
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d in the manner specified in section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all relevant documents accompanying such appeal shall be signed, –
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Authority. – A copy of the advance ruling pronounced by 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 S
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ity or an officer authorised by him in this behalf:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.
109. Application to the Appellate Authority.- (1) An application to the 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 (
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a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of 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 maximum of twenty five thousand rupees.
(6) There shall
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ept in the following circumstances, namely:-
(a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the 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 a
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shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.
114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of 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 o
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made by the applicant; and
(ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i);
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held o
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uffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or more and forty per cent. for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax.
(iii) The scheme shall be available for six tax periods from
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to be made under clause (c) of sub-section (11) of section 142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section (14) of section 142 apply, shall within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of s
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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 shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
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Technical Member if he has attained the age of sixty-two years.
125. Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.
126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax cred
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person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input ta
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Director General of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in 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 (Central Act 22 of 2005), shall apply mutatis
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document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (Central Act 5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (Central Act 45 of 1860).
133. Order of the Authority.- (1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determ
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ided according to the opinion of the majority.
135. Compliance by the registered person.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.
136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authorit
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w migrating on the appointed day)
1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person
Manufacturers, other than manufacturers of such goods
as notified by the Government
(i)
(ii)
Suppliers making supplies referred to in clause (b)
of paragraph 6 of Schedule II
(iii)
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
2017-18
7. Jurisdiction
8. Declaration
Centre
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions
specified for payment of tax under section 10.
9. verification
I
hereby solemnly affirm and declare
that the information given hereinabove is true and correct to the best of my knowledge and
belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation / Status
71
72
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST CMP -02
[See rule 3(2)]
In
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RY
Form GST-CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN
2. Legal name
3. Trade name,
if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax
under section 10
6. Jurisdiction
(i) Application reference number
(ARN)
(ii) Date of filing
Centre
State
7. Stock of purchases made from registered person under the existing law
73
Sr. No
GSTIN/TIN
Name of the
supplier
Bill/
Invoice
No.
Date
Value of
Stock
VAT
Central
Excise
Service
Total
Tax (if
applicable)
1
2
3
4
5
6
7
8
9
10
1
2
Total
8. Stock of purchases made from unregistered person under the existing law
Sr. No. Name of the
Address
unregistered
person
Bill/
Invoice
No
Date
Value of
Stock
VAT
Central
Excise
Service
Tax (if
Total
applicable)
1
2
3
4
5
6
7
8
9
10
1
2
Total
9. Details of tax
paid
Description
Central Tax
State Tax /
UT Tax
Amount
Debit entry no.
74
TAMI
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mnly affirm and declare
that the information given hereinabove is true and correct to the best of my knowledge and
belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
Note – Stock statement may be furnished separately for availing input tax credit on the stock
available on the date preceding the date from which composition option is withdrawn in
FORM GST ITC -01.
76
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference No. >
To
Form GST CMP-05
[See rule 6(4)]
>
GSTIN
Name
Address
Notice for denial of option to pay tax under section 10
Whereas on the basis of information which has come to my notice, it appears that you have
violated the conditions and restrictions necessary for availing of the composition scheme
under section 10 of the Act. I therefore propose to deny the option to you to pay tax
under the said section for the following reasons: –
1
2
3
|| You are hereby directed to furnish a reply to this notice within f
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reply should not be more than 500 characters. In case the same is more than 500
characters, then it should be uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.
78
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference No.
Το
GSTIN
Name
Form GST CMP-07
[See rule 6(5)]
>
Address
Application Reference No. (ARN)
no.
dated
Date –
Order for acceptance / rejection of reply to show cause notice
This has reference to your reply dated filed in response to the show cause notice issued vide reference
Your reply has been examined and the same has been found to be satisfactory
and, therefore, your option to pay tax under composition scheme shall continue. The said show cause notice
stands vacated.
This has reference to your reply dated
no.
dated
or
filed in response to the show cause notice issued vide reference
Your reply has been examined and the same has not been found to be
satisfactory and, therefore, your option to pay tax under composition scheme is he
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)
Integrated Tax
(ii)
Central Tax
(iii)
State Tax
(iv)
UT Tax
(v)
Cess
Total
Payment Details
Challan
Amount
Date
Identification
Number
12.
Are you applying for registration as a SEZ Unit?
Yes
No
(i) Select name of SEZ
A
(ii) Approval order number and date of order
(iii) Designation of approving authority
13.
Are you applying for registration as a SEZ
Developer?
Yes
No
â˜
14.
15.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Designation of approving authority
Reason to obtain registration:
(i) Crossing the threshold
(ii) Inter-State supply
81
☑
(viii) Merger /amalgamation of two or more
registered persons
(ix) Input Service Distributor
(iii) Liability to pay tax as recipient of goods (x) Person liable to pay tax u/s 9(5)
or services u/s 9(3) or 9(4)
(iv) Transfer of business which includes
change in the ownership of business
(if transferee is not a registered entity)
(v) Death of the proprietor
(
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cify)
16. (a) Address of Principal Place of Business
Building No./Flat No.
Floor No.
82
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Name of the Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b) Contact Information
Road/Street
District
PIN Code
Longitude
Office Telephone number STD
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
Office Fax Number
Rented
Consent
STD
Shared
Others (specify)
â˜
Wholesale
Business
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory / Manufacturing
â˜
Retail Business
Warehouse/Depot
â˜
Bonded Warehouse â˜
Supplier of services
Office/Sale Office
â˜
Leasing Business
Recipient of goods or services
EOU/STP/EHTP
Works Contract
Export
Import
â˜
Others (Specify)
17. Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for
conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account
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Please tick applicable)
Factory/Manufacturing
Warehouse/Depot
Office/Sale Office
EOU/STP/EHTP
Import
â˜
Wholesale Business
â˜
Retail Business
Bonded Warehouse
Supplier of services
Leasing Business
Works Contract
â˜
Others (specify)
â˜
Recipient of goods or
services
Export
â˜
â˜
84
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Middle Name
Last Name
Particulars
First Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Email address
Telephone No. with
STD
Designation/Status
Permanent Account
Director Identification
Number (if any)
Aadhaar Number
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
Floor No
Road/Street
Premises/Building
Block/Taluka
City/Town/Locality/Villa
ΩΡ
State
23. Details of Authorised Re
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filed under the
Act. All his actions in relation to this business will be binding on me/ us.
Signature of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory
I > hereby solemnly accord my
acceptance to act as authorised signatory for the above referred
business and all my acts shall be binding on the business.
Signatory Place:
Date:
Signature of
(Name)
Designation/Status:
Authorised
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Instructions for submission of Application for Registration.
1. Enter name of person as recorded on Permanent Account Number of the Business. In
case of Proprietorship concern, enter name of proprietor against Legal Name and mention
Permanent Account Number of the proprietor. Permanent Account Number shall be verified with
Income Tax database.
2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future
communication which will be verified through One Ti
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ole-time Director
Managing/ Whole-time Director
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
5. Information in respect of authorised representative is optional. Please select your
authorized representative from the list available on the common portal if the authorised
representative is enrolled, otherwise provide details of such person.
6. State specific information are relevant for the concerned State only.
89
90
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
7. Application filed by undermentioned persons shall be signed digitally:-
Sr.
Type of Applicant
No
1.
Private Limited Company
Public Limited Company Public
Sector
Type of Signature required
Digital Signature Certificate
(DSC)-
Class-2 and above.
Company
Undertaking
Unlimited
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate
class
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g
preliminary details in PART -A of the application which can be used for filling up details in
PART-B of the application. TRN will be available on the common portal for a period of 15
days.
15. Any person who applies for registration under rule 8 may give an option to pay tax under
section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to
pay tax under the said section.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST REG-02
Application Reference Number (ARN) –
[See rule 8(5)]
Acknowledgment
You have filed the application successfully and the particulars of the application are given as under:
Date of filing
Time of filing
Goods and Services Tax Identification Number, if available :
Legal Name
Trade Name (if applicable):
Form No.
Form Description:
Center Jurisdiction
State Jurisdiction:
Filed by
Temporary reference number (TRN), if any:
Payment details* Challan Identification Number
: Date
: Amount
It is a system generated acknowledgement and does not r
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for New Registration Application
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for >
Reference No.
Date
1.
Notice details
2.
Application details
Reference No
Date
3.
GSTIN, if applicable
4.
Name of Business
(Legal)
5.
Trade name, if any
6.
Address
7.
Whether any modification in the application for registration or fields is required.-
Yes
â˜
No
(Tick one)
8.
Additional Information
9.
List of Documents
uploaded
10.
I
Verification
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:
Place:
Date:
Note:-
1. For new registration, original registration application will be available in editable mode if option “Yes” is
selected in item 7.
2.For amendment of registration particulars, the fields intended to be amended will be available in
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bility
DD/MM/YYYY
6.
Period of Validity
From
DD/MM/YYYY
Το
DD/MM/YYYY
(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
7.
Type of Registration
8.
Particulars of Approving Authority
Centre
State
Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.
96
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Goods and Services Tax Identification Number
Details of Additional Places of Business
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No.
Address
123
Annexure A
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Goods and Services Tax Identification Number
Legal Name
Annexure B
Trade Name, if any
Details of
1.
2.
3.
4.
5.
6.
7.
Name
Photo
Designation/Status
Resident of State
Name
Photo
Designation/Status
Resident of State
Photo
Name
Designation/Status
Resident of State
Name
Photo
Designation/St
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mber is
not available)
(iv)
Email Address
(v) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Part-
B
1
Trade Name, if any
2
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(ii) Partnership
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
â˜
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
(xiii) Foreign Limited Liability
Partnership
â˜
(xv) Others (Please specify)
3
Name of the State
4
Jurisdiction –
State
District
Centre
Circle/ ward/Charge/Unit
5
Type of registration
Tax Deductor
Tax Collector
6.
Government (Centre / State/Union Territory)
Center
State/UT
7.
Date of liability to deduct/collect tax
DD/MM/YYYY
8.
(a) Address of principal place o
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For full text:-Visit the Source
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a citizen of India?
Yes/No
Passport No. (in case of Foreigners)
Residential Address
Building No/Flat No
Floor No
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Name of the Premises/Building
State
13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Locality/Village
PIN Code
First Name
Middle Name
Last Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
NDesignation Status
Permanent Account
Number
Are you a citizen of India?
Yes/No
14.
Email address
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Residential Address (Within the Country)
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
State
Block/Taluka
Floor No
Road/Street
District
PIN Code
101
Consent
I on behalf of the holder of Aadhar number
>.
You are directed to pay the amounts mentioned below on or before (date) failing which
the amount will be rec
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rmation submitted above is subject to online verification, where practicable, before proceeding to fill
up Part-B.
Part -B
Details of Authorised Signatory (should be a resident of India)
First Name
Photo
Gender
Designation
Date of Birth
Father s Name
Middle Name
Nationality
Aadhaar
Address of the Authorised signatory.
2.
Period for which registration
is required
From
DD/MM/YYYY
Last Name
Male/Female / Others
DD/MM/YYYY
Address line 1
Address Line 2
Address line 3
Το
DD/MM/YYYY
106
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Estimated Tax Liability (Net) (Rs.)
3
Turnover Details
Estimated Turnover (Rs.)
Intra- State Inter-State
Central State
Tax Tax
UT Tax
Integrated Tax Cess
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity – Address of the Office)
Address Line 1
Address Line 2
Address Line 3
Country (Drop Down)
Zip Code
E mail Address
Telephone Number
Address of Principal Place of Business in India
Building No./Flat No.
Name of the Premi
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ses –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of
the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above-
A copy of the Consent Letter with any document in support of the ownership of the premises of
the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
same documents may be uploaded.
Proof of Non-resident taxable person:
Scanned copy of the passport of the Non-resident taxable person with VISA details. In case of a
business entity incorporated or established outside India, the application for registration shall be
submitted along with its tax identification number or unique number on the basis of which the
entity
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nd declare that > is hereby authorised, vide resolution no….. dated………
(Copy submitted herewith), to act as an authorised signatory for the business > for which
application for registration is being filed under the Act. All his actions in relation to this
business will be binding on me/us.
Signature
of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory Acceptance as an authorised signatory
> hereby solemnly accord my acceptance to act as
authorised signatory for the above referred business and all my acts shall be binding on the
business.
Place:
Date:
Signature of Authorised Signatory
Designation/Status:
108
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Instructions for submission of application for registration as Non-Resident Taxable Person.
1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
2.
The applicant shall apply at least Five days prior to comm
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r
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
109
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base
access or retrieval services from a place outside India to a person in India, other than a
registered person.
Part-A
State/UT-
District –
(i)
Legal Name of the person
(ii)
(iii)
Permanent Account Number of the person, if any
Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(iv) Name of the Authorised Signat
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ed (refer Instruction) as per the field values in the form
Declaration
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.
I,
hereby declare that I am authorised to sign on behalf of the Registrant. I would charge
and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
2.
3
Proof of Place of Business in India:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A
copy of
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g page of the Bank Passbook held in the name of the Proprietor / Business Concern
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details
4
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
111
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of
the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that > to act as an authorised signatory for
the business > for which application for registration is being filed/ is
registered under the Goods and Service Tax Act, 20_.
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who is in charge.
S. No.
Full Name
Designation/Status Signature
1.
Acceptance as an authorised signatory
I > hereby solemnly accord m
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= = = = = = = =
ure
Name of Authorised Signatory:
Designation/Status:
Instructions for submission of application for extension of validity
1. The application can be filed online before the expiry of the period of validity.
2. The application can only be filed when advance payment is made.
3. After successful filing, Application Reference Number will be generated which can be used to track
the status of the application.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
113
Reference Number –
To
(Name):
(Address):
Temporary Registration Number
Form GST REG-12
[See rule 16(1)]
Date:
Order of Grant of Temporary Registration/ Suo Moto Registration
Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the
business premises are given as under:
Details of person to whom temporary registration granted
Name and Legal Name, if applicable
1.
Gender
2.
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the Entity
(ii)
Permanent Account Number of entity, if any (applicable in case of
any other person
notified)
(iii)
Name of the Authorised Signatory
(iv)
Permanent Account Number of Authorised Signatory
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body
Embassy
Other Person
2.
Country
3. Notification Details
4.
Address of the entity in State
Building No./Flat No.
Name of the Premises/Building
City/Town/Village
Block/Taluka
Latitude
State
Contact Information
Email Address
District –
Notification No.
Date
Floor No.
Road/Street
District
Longitude
PIN Code
Telephone number
115
Fax Number
Mobile Number
7.
Details of Authorised Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
116
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Telephone No.
Designation/Status
Permanent Account Number
Are
you a ci
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lotted to respective UN Body/Embassy etc.
11.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Place:
Date:
Or
(Signature)
Name of Authorised Person:
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
117
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by
the Government.
•
•
Every person required to obtain a unique identity number shall submit the application
electronically.
Application shall be filed through common portal or registration can be granted suo-
moto by proper officer.
The application filed on the common portal is required to be signed electronically or
through any other mode as specified by the Government.
The details of the person authorised by the concerned entity to sign the refund
application or o
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ners or directors, karta, Managing Committee, Board of Trustees,
Chief Executive Officer or equivalent, responsible for day to day affairs of the business
which does not warrant cancellation of registration, are core fields which shall be approved
by the Proper Officer after due verification.
3. For amendment in Non-Core fields, approval of the Proper Officer is not required.
4.
Where a change in the constitution of any business results in change of the Permanent
Account Number of a registered person, the said person shall be required to apply for fresh
registration.
5. Any change in the mobile number or the e-mail address of authorised signatory as amended
from time to time, shall be carried out only after online verification through the common
portal.
6.
7.
8.
9.
All information related to Permanent Account Number, Aadhaar, Director Identification
Number, Challan Identification Number shall be validated online by the system and
Application Reference Number (ARN) will be generated aft
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Building No./ Flat No.
Floor No.
correspondence
(including email,
mobile telephone,
Name of Premises/ Building
Road/
Street
fax)
City/Town/Village
District
Block/Taluka
Latitude
6.
State
Mobile (with country code)
email
Longitude
PIN Code
Telephone
Fax
Number
Reasons for
Cancellation
(Select one)
Discontinuance /Closure of business
Ceased to be liable to pay tax
Transfer of business on account of
amalgamation, merger/ demerger,
sale, lease or otherwise disposed of
etc.
Change in constitution of business
leading to change in Permanent
Account Number
Death of Sole Proprietor
Others (specify)
121
7.
(i)
In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
etc.
Goods and Services
Tax Identification
Number
(ii)
(a) Name (Legal)
(b) Trade name,
if
any
(iii) Address of Principal
Place of Business
Building No./ Flat No.
Floor No.
Name of Premises/Building
Road/Street
District
City/Town/Village
Block/Taluka
122
TAMIL NADU GOVE
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For full text:-Visit the Source
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y affirm and declare that the information given herein above is true and correct to the best of my/our
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of the Authorised Signatory
Designation/Status
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
123
•
•
Instructions for filing of Application for Cancellation
A registered person seeking cancellation of his registration shall electronically submit an application
including details of closing stock and liability thereon along with relevant documents, on common
portal.
The following persons shall digitally sign application for cancellation, as applicable:
Constitution of Business
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/Club/ Trust/AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Part
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For full text:-Visit the Source
= = = = = = = =
eriod in which the effective date
of surrender of registration falls.
•
•
Status of the Application may be tracked on the common portal.
No fee is payable for filing application for cancellation.
After submission of application for cancellation of registration, the registered person shall make
payment, if not made at the time of this application, and shall furnish final return as provided in the
Act.
The registered person may also update his contact address and update his mobile number and e mail
address.
124
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST REG -17
[See rule 22(1)]
Reference No. –
To
Registration Number
(GSTIN/UIN) (Name)
(Address)
Show Cause Notice for Cancellation of Registration
>
Whereas on the basis of information which has come to my notice, it appears that your
registration is liable to be cancelled for the following reasons: –
1
2
3
☠You are hereby directed to furnish a reply to this notice within seven working days from
the date of servic
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Y
Form GST REG-19
[See rule 22(3)]
Date
To
Name
Address
GSTIN/UIN
Application Reference No. (ARN)
Order for Cancellation of Registration
This has reference to your reply dated
–
Date
in response to the notice to show cause dated
1.
2.
–
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 registration is liable to be cancelled for
following reason(s).
The effective date of cancellation of your registration is >.
Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that
may be found to be payable you on submission of final return furnished by you.
You are required to pay the following amounts on or before (date) fail
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= = = = = = = =
4.
Address
(Principal place of business)
5.
Cancellation Order No.
6
Reason for cancellation
7
Details of last return filed
Period of Return
8
Reasons for revocation of
cancellation
9
Upload Documents
10.
Verification
Date –
Application
Reference
Number
Date of filing
DD/MM/YYYY
Reasons in brief. (Detailed reasoning can be filed as an attachment)
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
Full Name
(first name, middle, surname)
Designation/Status
•
Instructions for submission of application for revocation of cancellation of registration
A person, whose registration is cancelled by the proper officer on his own motion, may apply for
revocation of cancellation of registration, within thirty days from the date of service of the order of
cancellation of registration at the common portal No application for r
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tion. Your application has been examined and the same has been found to be in
order. Accordingly, your registration is restored.
Place:
Date:
Signature
Designation
Jurisdiction
129
130
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference Number:
To
Name of the Applicant/
Taxpayer Address of the
Applicant/Taxpayer GSTIN
Application Reference No. (ARN):
Form GST REG-23
[See rule 23(3)]
Date
Dated
Show Cause Notice for rejection of application for revocation of cancellation of
registration
This has reference to your application dated DD/MM/YYYY regarding revocation of
cancellation of registration. Your application has been examined and the same is liable to be rejected
for the following reasons:
1.
2.
3.
☠You are hereby directed to furnish a reply to this notice within seven working days from the date
of service of this notice.
☠You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated day or you fai
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n Details under Existing Law
(b)
(a)
Ce
(c)
Act
Registration Number
Date
This is a Certificate of Provisional Registration issued under the provisions of the Act.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer
Taxpayer Details
1. Provisional ID
2. Legal Name (As per Permanent
Account Number)
3. Legal Name (As per State/Center)
4. Trade Name, if any
5. Permanent Account Number of
Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc. as
applicable
7B. Center Jurisdiction
8. Reason of liability to obtain Registration under earlier law
Registration
9. Existing Registrations
Sr.
Type of Registration
No.
1
TIN Under Value Added Tax
2
Central Sales Tax Registration Number
3
Entry Tax Registration Number
4
Entertainment Tax Registration Number
5
Hotel And Luxury Tax Registration Number
6
Central Excise Registration Number
7
Service Tax Registration Number
8
Corporate Identify Number/Foreign Company
Registra
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Plain text (Extract) only
For full text:-Visit the Source
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ional Places of Business
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Latitude (Optional)
Contact Information
Floor No
Road/Street
District
PIN Code
Longitude (Optional)
Office Email Address
Mobile Number
11A.Nature of Possession of Premises
Office Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Service Provision
Office/Sale Office.
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD)
Others (Specify)
Works Contract
Add More
12. Details of Goods/Services supplied by the Business
Sr. No.
Description of Goods
HSN Code
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Sr. No.
Description of Services
13. Total Bank Accounts maintained by you for conducting Business
Sr. No.
Account Number Type of Account
IFSC
HSN Code
Bank Name
Branch Address
135
14. Details of Proprietor/all P
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For full text:-Visit the Source
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No
Road/Street
District
PIN Code
A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
provision to upload relevant document against each entry in the list. (Refer instruction)
16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network”
to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me
that identity information would only be used for validating identity of the Aadhaar holder and will be shared with
Central Identities Data Repository only for the purpose of authentication.
17. Declaration
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.
Name of the Authorised
Signatory
Designation of Authorised
Signatory
Place
Date
Digital Signature/E-Sig
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Director/Members of Managing
Committee of Associations/Board of Trustees etc)
1. >
2.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
137
3.
hereby solemnly affirm and declare that > to act as an authorised
signatory for the business > for
which application for registration is being filed/ is registered under the Central Goods and Service Tax Act,
2017.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.
S. No.
1.
2.
Full Name
Acceptance as an authorised signatory
Designation/Status Signature
|I > hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Signatory
Date
Place
Signature of
Authorised
Designation/Status
1.
•
•
•
Instructions for filing online form
Enter your Provisional ID a
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For full text:-Visit the Source
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copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per
Annexure specified. Documents required to be uploaded as evidence are as follows:-
Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern – Proprietor
Partnership Firm / Limited Liability Partnership – Managing/ Authorised
Partners (personal details of all partners is to be submitted but photos of only ten partners including
that of Managing Partner is to be submitted)
Hindu Undivided Family – Karta
Company Managing Director or the Authorised Person
138
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
2.
3.
4
5
•
Trust – Managing Trustee
Association of Person or Body of Individual –Members of Managing Committee (personal details
of all members is to be submitted but photos of only ten members
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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Letter with any document in support of the ownership of the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing
Committee or Board of Directors to that effect as specified.
After submitting information electronic signature shall be required.
electronically sign application for enrolment:-
Constitution of Business
Proprietorship
Following person can
Person who can digitally sign the application
Proprietor
Managing Authorised Partners
Partnership
Hindu Undivided Family
Karta
Private Limited Company
Public Limited Company
Society/C
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For full text:-Visit the Source
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imited Company
Digital Signature required
Digital Signature Certificate(DSC)
Class 2 and above
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital Signature Certificate class 2
and above
e-Signature
Note: 1. Applicant shall require to register their DSC on common portal.
2. e-Signature facility will be available on the common portal for Aadhar holders.
All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number, Limited Liability Partnership Identification Number shall be
online validated by the system and Acknowledgment Reference Number will be generated after successful
validation of all the filled up information.
Status of the online filed Application can be tracked on the common portal.
1.
Authorised signatory should not be minor.
2.
No fee is applicable for filing application for enrolment.
140
TAMIL NADU GOVERNMENT
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ional ID
Form GST REG-28
[See rule 4(3)]
>
Application Reference No. (ARN)
–
Dated DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated in response to the notice to show cause dated –
☠☠â˜
1.
2.
–
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 provisional registration is
liable to be cancelled for following reason(s).
Determination of amount payable pursuant to cancellation of provisional registration:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
You are required to pay the following amounts on or before (date) failing which the
amount will be recovered in accordance with the provisions of the Act and rules made
thereunder.
Head
Tax
Interest
Penalty
Place:
Total
Integrate
Cess
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YY
144
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST REG-30
[See rule 25]
Form for Field Visit Report
State Jurisdiction (Ward/Circle/Zone)
Name of the Officer:- >
Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN –
Task Assigned by:-
Date and Time of Assignment of task:-
Sr. No.
Particulars
Date of Visit
1.
Time of Visit
2.
Location details
3.
Input
Latitude
North Bounded By
West Bounded By
South
Longitud
Bounded By
East Bounded By
4.
Whether address is same as mentioned in
application.
Y/N
5.
Particulars of the person available at the
time of visit
(i)
Name
(ii)
Father's Name
(iii)
Residential Address
(iv)
Mobile Number
(v)
Designation / Status
(vi) Relationship with taxable person,
applicable.
Functioning status of the business
6.
Details of the premises
7.
Open Space Area (in sq m.) – (approx.)
Covered Space Area (in sq m.)
if
Functioning
– Y/N
(approx.)
Floor on which business premises
located
Documents verified
8.
9.
10.
Place:
Date:
Yes/No
Upload photo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ce *
No
Registrat
ion
Description of
inputs held in
stock, inputs
Unit
Quantity
Code
Quantity
Value
(As
Amount of ITC claimed (Rs.)
No
Date
under
contained in
(UQC)
CX/
semi-finished
VAT of
supplier
or finished
goods held in
adjusted
by debit
note/cred
it note)
Central
Tax
State
Tax
UT Integrated
Tax
Tax
Cess
stock
1
2
3
4
5
6
7
8
9
10
11
12
13
7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finished or finished goods held in stock
*In case it is not feasible to identify invoice, the principle of first-in-first out may be followed.
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
146
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Sr.
GSTIN/
Invoice Bill
Description of
No.
Registrati
of entry
inputs held in
Unit
Quantit
Qty
Value**
(As
Amount of ITC claimed (Rs.)
on under
stock, inputs
y
adjuste
CX/
No.
Date
VAT of
contained in
semi-finished
Code
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
lief and
nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST ITC -02
[See rule 41(1)]
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or
transfer of a business under sub-section (3) of section 18
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
Trade name, if any
7. Details of ITC to be transferred
Tax
1
Central Tax
State Tax
Amount of matched ITC
available
2
Amount of matched ITC to be
transferred
3
147
UT Tax
Integrated Tax
Cess
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)
9. Verification
I
hereby solemnly affir
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
(4).
Sr. GSTIN/
No. Registration
*Invoice
/Bill of
Description Unit
of inputs
Quantity
Qty Value**
(As
Amount of ITC claimed (Rs.)
under CX/
entry
held in
Code
VAT of
supplier
stock,
(UQC)
No. Date inputs
contained
adjusted
by debit
note/credit
note)
Central State UT Integrated Cess
Tax Tax Tax Tax
in semi-
finished or
finished
goods held
in stock
and capital
goods
1
2
3
4
5
6
7
8
10
11
12
13
5 (a) Inputs held in stock (where invoice is available)
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
5 (c) Capital 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 estimate
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
rule-45(3)]
Details of goods/capital goods sent to job worker and received back
GSTIN –
2. (a) Legal name –
(b) Trade name, if any –
3. Period:
Quarter –
4. Details of inputs/capital goods sent for job-work
Year –
GSTIN
Challan Challan
/ State in
case of
no.
date
Description UQC Quantity
of goods
Taxable
value
Type of goods
Rate of tax (%)
(Inputs/capital
goods)
unregistered
Central
tax
State/ Integrated Cess
UT
tax
tax
job-worker
1 2 3 4 5 6 7 8 9 10 11 12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-
work
GSTIN / Received
State of job
worker if
unregistered
back/sent
out to
another
job
worker/
supplied
from
premises
of job
worker
date
Original Original Challan details if sent
challan challan to another job worker
No.
Invoice
details in
Descripti UQC Quantity Taxable
on
value
case
No. Date GSTIN/
State if
job
worker
supplied
from
premises of
job worker
No. Date
1.
unregist
ered
1 2 3 4 5 6 7 8 9 10 11 12 13
6. Verification
I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ership
(xi) Local Authority
â˜
(xii) Statutory Body
(xiii) Foreign Limited Liability ☠(xiv) Foreign Company Registered (in India)
Partnership
(xv) Others (Please specify)
District
State
4.
Name of the State
5.
Jurisdiction detail
Centre
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
Floor No.
Road/Street
District
State
PIN Code
Latitude
Longitude
(b)
Contact Information
Office Telephone
Office Email Address
STD
number
Mobile Number
Office Fax Number
STD
Own
Leased
Rented
(d)
(c) Nature of premises
Others (specify)
Nature of business activity being carried out at above mentioned premises (Please tick
applicable)
Consent
Shared
Warehouse/Depot
Office/Sale Office
Godown
Cold Storage
Retail Business
Transport services
Others (Specify)
8.
Details of additional place Add for additional place(s) of business, if any
of business
(Fill up the same
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
wn/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
11.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
Director Identification Number
(if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
ZIP code
Details of Authorised Signatory
First Name
Middle Name
Last Name
DD/MM/YYYY Gender
Email address
Director Identification
PAN
Are you a citizen of
Yes/No
Number (if any)
Aadhaar Number
Passport No. (in case
India?
of foreigners)
Residential Address in India
Building No/Flat No
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
12.
Consent
Floor No
Road/Street
District
PIN Code
153
I on behalf of the holder of Aadhaar number
4
State/UT Tax
5
Cess
6
being revised
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies ment
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ate 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)
Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods
[Furnish revised information]
Month
Amendment relating to information
furnished in S. No.(select)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total Total Total
11A(1) 11A(2) 11B(1) 11B(2)
Amount
(Optional
Quantity value Taxable
if HSN is
Value
provided)
Integrated Central State/UT Cess
Tax
Tax Tax
2
3
4
5
6
7
8
9
10
11
Sr.
13. Documents issued during the tax period
Nature of document
No.
Sr. No.
From
To
Total
number
Cancelled
Net issued
1
2
3
4
5
6
7
1
Invoices for outward supply
Invoices for inward supply from
2
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
9
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
rom 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 financial year shall be reported in the preliminary information in
Table 3. This information would be required to be submitted by the taxpayers only in the
first year. Quarterly turnover information shall not be captured in subsequent returns.
Aggregate turnover shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all supplies as
under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-
wise, should be uploaded in Table 4, including supplies attracting reverse charge and
those effected through e-commerce operator. Outwards supply information in these
categories are to be furnished separately in the Table.
(ii) For
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ace 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 needs to capture information about shipping bill and its date. However, if the
shipping bill details are not available, Table 6 will still accept the information. The same
can be updated through submission of information in relation to amendment Table 9 in the
tax period in which the details are available but before claiming any refund / rebate related
to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing
port code (six digits) followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be
reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry
shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for
payment of IGST in respect of sup
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ntra-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 attracting collection of tax at
source out of gross supplies reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-
commerce operator attracting collection of tax at source and Table 7B (2) to capture
supplies made through e-commerce operator attracting collection of tax at source out
of gross supplies reported in Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in
Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports
reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit / credit note issued a
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
of tax paid on advance received and reported in earlier tax
periods against invoices issued in the current tax period. The details of information
relating to advances would be submitted only if the invoice has not been issued in the same
tax period in which the advance was received.
16. Summary of supplies effected against a particular HSN code to be reported only in
summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr
but they need to provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having annual
turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits
level for taxpayers having annual turnover above Rs. 5.00 Cr.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
1.
GSTIN
2.
(a) Legal name of the registered person
Year
Month
(b) Trade name, if any
3. Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ral State Cess
Tax
Tax /UT
123456789 10 11 12 13 14
162
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom and in case of any
reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of
supply.
Place
Date
Signature(s)
Name of Authorised Signatory
Designation/Status
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
163
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
Year
Month
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN Invoice details Rate Taxable
of
Amount of Tax
value
input service/
Place of Whether input or Amount of ITC available
supply
suppl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hether
input /
Amount of ITC
available
supplier No. Date Value
Integrated
Tax
Cess
Capital
Integrated Cess
goods(incl.
Tax
plant and
machinery)/
1
2
3
4
5
6
7
8
9
10
11
5A. Imports
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable
Value
6. Amendments to details of inward supplies furnished in returns for earlier tax
periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their
subsequent amendments]
invoice
Details of Revised details of Rate Taxable
original
Amount
value
invoice/Bill of
Place Whether
of input or
supply input
Amount of ITC available
Cess
entry No
service/
GSTINNo.Date GSTIN No. Date Value
Integrated Central State/UTCess
Tax
Tax Tax
Integrated Central State/UT
Capital Tax Tax Tax
goods/
2 3 4 5 6 7 8 9
10 11
Ineligible
for ITC)
12 13
14
15
16
17
18
19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3
and 4 of earlier returns]- If details furnished earlier were incorrect
6B. Supplies by wa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
State Tax/UT
Tax
Commerce
Operator
1
2
3
5
6
7
9A.
TDS
9B. TCS
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of
supply
Rate
Gross
Advance
Paid
Place of
supply
Amount
1
2
(Name of Integrated Central
State/UT)
3
State/UT Tax
Cess
Tax
Tax
4
5
7
(I)
Information for the current month
166
10A.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Advance amount paid for reverse charge supplies in the tax period (tax amount to be
added to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter-State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in
the current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
revised information]
Month
Amendment relating to
information furnished in S.
No.(select)
11. Input Tax Credit Rev
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to or
reduce
from
output
liability
Tax
Integrated Central State CESS
Tax /UT
Tax
1
2
3
4
5
6
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
Reclaim on account of rectification of
(c)
Reduce
mismatched invoices/debit notes
Reclaim on account of rectification of
(d)
Reduce
mismatched credit note
(e) Negative tax liability from previous tax periods
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in current
tax period
13. HSN summary of inward supplies
Sr. HSN Description UQC Total Total Total
Reduce
Reduce
No.
(Optional
if HSN is
furnished)
Amount
Quantity value Taxable
Value
Integrated Central State/UT Cess
Tax Tax
Tax
123456789101
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:
Instructions –
1. Terms used:
a. GSTIN:
b. UIN:
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ep the transaction pending for action (if goods or services have not
been received)
After taking the action, recipient taxpayer will have to mention whether he is
eligible to avail credit or not and if he is eligible to avail credit, then the
amount of eligible credit against the tax mentioned in the invoice needs to be
filed;
(v) The recipient taxpayer can also add invoices (not uploaded by the counterparty
supplier) if he is in possession of invoices and have received the goods or
services;
(vi)
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be
captured always except in case of supplies received from registered person, where it is
required only if the same is different from the location of the recipient;
(viii) Recipient will have the option to accept invoices auto populated as well as
add invoices, pertaining to reverse charge only when the time of supply arises
in terms of section 12 or 13 of the Act; and
(ix) Recipie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ailable in case of Table 8 and the credit as
distributed by ISD (whether eligible or ineligible) will be made available to the
recipient unit and it will be required to re-determine the eligibility as well as the
amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value
columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be
populated in the Electronic Credit Ledger on submission of its return in Form
GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for
business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid
on it including adjustments against invoices issued should be reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
output liability due to rectification of misma
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5. Debit/Credit notes (including amendments thereof) received during current tax period
Details of original
document
Revised details of
document or details of
original Debit/Credit
Rate Taxable
value
note
Amount of tax
Place of
supply
(Name of
State/UT)
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UTCess
Tax
Tax
Tax
123456789 10 11 12 13 14
170
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
No.
ISD document details
Date
ITC amount involved
Integrated Tax Central Tax State/ Cess
UT Tax
1
2
3
4
5
6
7
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note -eligible ITC
ISD Credit note –ineligible ITC|
PART-C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Amount
Deductor/
received
Sales
GSTIN of e-
/ Gross
Return
Amount
Net Value Integrated Central
Tax
Tax
State Tax /UT
Tax
Commerce
Value
Operator
1
2
3
4
5
6
7
7A.
TDS
7B. TCS
TAMIL NADU GOVERNMENT GAZETTE EXT
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
U GOVERNMENT GAZETTE EXTRAORDINARY
4.2 Intra-State supplies (Net supply for the month)
Rate
1
Taxable Value
2
Amount of Tax
Central Tax
State/UT Tax
Cess
3
4
5
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
C. Out of the supplies mentioned at A, the value of supplies made through an e-commerce operator
attracting TCS [Rate wise]
GSTIN of e-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
Amount of Tax
Integrated
tax
Central
State/UT Tax
Cess
Tax
3
4
5
6
1
(I)
A
Inter-State supplies
2
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of
Integrated Tax) [Rate wise]
B Zero rated supply made with payment of Integrated Tax [Rate wise]
C
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 reve
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
TC
Integrated
Tax
Centr
State/
CE
al Tax
UT Tax
SS
Integrated
Tax
Central
Tax
State/
UT Tax
CESS
2
3
4
5
6
7
8
9
10
(I) On account of supplies received and debit notes/credit notes received during the current tax period
(a) Inputs
(b) Input services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
Amount
reduce from Integrated Central State CESS
output
liability
tax
tax /UT
tax
(a)
1
of invoices/debit notes
2
3
4
5
6
ITC claimed on mismatched/duplication
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
(f) periods and adjusted with tax on supplies
Reduce
made
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
12. Tax payable and paid
Part B
175
Description
Tax
payable in
Paid
Paid through ITC
Tax Paid
Integrated
Central
State/UT
Cess
cash
Tax
Tax
Tax
1
2
3
4
5
6
7
8
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
Amount payable
2
(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
14. Refund claimed from Electronic cash ledger
Amount Paid
3
Description
Tax
Interest
Penalty
Fee
2
3
4
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
Tax paid through ITC
Interest
Late
fee
Integrated tax
Central Tax
State/UT Tax
Cess
3
4
5
6
7
8
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
c. by utilising credit available
in electronic credit ledger and cash ledger.
6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and
advances received.
7. Table 4.1 will not include zero rated supplies made without payment of taxes.
8. Table 4.3 will not include amendments of supplies originally made under reverse charge
basis.
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices,
debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier.
10. Utilization of input tax credit should be made in 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 rela
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ote that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you
before issue of the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration
Cancellation order No.
Date
Application Reference Number, if any –
Date –
Consequent upon applying for surrender of registration or cancellation of your registration
for the reasons specified in the order, you were required to submit a final return in form GSTR-
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
IN holders
Place of Supply (State/UT)
2
Total Taxable value
3
Supplies made to Unregistered
Persons
Supplies made to Composition
Taxable Persons
Supplies made to UIN holders
4. Eligible ITC
Details
1
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other than
1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
Amount of Integrated Tax
4
Integrated Tax
2
Central Tax
3
State/UT Tax
Cess
4
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
180
6.1 Payment of tax
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Description
Tax
payable
Paid through ITC
Integrated
Central
State/UT
Cess
Tax paid
T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
TIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3.
(a) Aggregate Turnover in the preceding Financial Year
Year
Quarter
181
(b) Aggregate Turnover – April to June, 2017
4. Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN Invoice details Rate Taxable
Amount of Tax
of
supplier
No. Date Value
1
2
3
4
5
value
6
Tax
7
Integrated Central State/UT
Tax
8
CESS
Place of
supply
(Name of
State/UT)
Tax
9
10
11
4A. Inward supplies received from a registered supplier (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
invoice
Revised details of Rate Taxabl
invoice
e valu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d Tax Central Tax
State/ UT Tax
Cess
1
2
3
4
5
6
7
(I)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added
to output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [ reflected in Table 4 above]
liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
(tax amount to be reduced from output tax
Il Amendments of information furnished in Table No. 8 (1) 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
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
10. Tax payable and paid
Description
1
Tax amount payable
2
Pay tax amount
3
(a) Integrated Tax
(b) Central Tax
(c)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s:-
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
1. Terms used:
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding
the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year
and first quarter of the current financial year shall be reported in the preliminary
information in Table 3. This information would be required to be submitted by
the 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)
(iv)
(v)
(vi)
Table 4A to capture inward supplies from registered supplier other than
reverse charge. This information will be auto-populated from the
information reported by supplier in GSTR-1and GSTR-5;
Table 4B to capture inward supplies from registered supplier attracting
reverse charge. This information will
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ble,
6. Table 6 to capture details of outward supplies including advance and net of
goods returned during the current tax period.
7. Table 7 to capture details of amendment of incorrect details reported in Table 6
of previous returns.
8. Information of advance paid pertaining to reverse charge supplies and the tax
paid on it including adjustments against invoices issued to be reported in
Table 8.
9. TDS credit would be auto-populated in a Table 9.
Year
Quarter
1. GSTIN
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GSTR-4A
[See rules 59(3) & 66(2)]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
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
185
GSTIN
of
Invoice details
Rate Taxable
value
supplier No. Date Value
1
2
3
4 5
6
Amount of tax
Place of
supply
(Name of
State/UT)
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Rate
Taxable
value
Amount
Amount of ITC
available
No.
1
Date
2
Value
3
4
5
Integrated Tax
6
Cess
Integrated Tax
Cess
7
8
9
4. Amendment in the details furnished in any earlier return
Original
Revised details
details
Bill of
entry
No Date No
Bill of entry
Rate Taxable
Amount
value
Differential
ITC (+/-)
Amount of ITC
available
Date Value
Integrated Cess Integrated Cess Integrated Cess
Tax
Tax
tax
1 2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
UIN
Invoice details
Rate Taxable
Amount
Place of
No.
Date Value
value
Integrated Central
State Cess
Tax
Tax
Supply
(Name of
UT
State/UT)
Tax
1
2
3
4
5
6
7
8
9
10
11
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
187
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
[amendment of debit notes/credit notes furnished in earlier tax
periods]
188
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
1
Total
taxable
value
2
Amount
Integrated Tax
Central
State/UT
Cess
Tax
Tax
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
Rate of Tax
Taxable
value
Integrated
Tax
Central
Tax
Amount of tax
State/UT
CESS
Tax
1
2
3
4
5
6
10A. On account of outward supply
10B. On account of differential ITC being negative in Table 4
11. Tax payable and paid
Description
Tax
payable
Paid in
cash
Paid through ITC
Tax
Paid
Integrated
tax
Cess
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 ac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
AMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
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. 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 declare
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
supplies where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the current
tax period and negative ITC on account of amendment to import of goods in the current tax
period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted
to the respective ledgers.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a
person located outside India made to non-taxable persons in India
1. GSTIN of the supplier-
2.
(a) Legal name of the registered person –
3.
4.
Month –
Year-
(b) Trade name, if any –
Name of the Authorised representative in India filing the return –
Period:
5.
Taxable outward supplies made to consumers in India
(Amount in Rupees)
Place of supply Rate of Taxable value
(State/UT)
Integrated
Cess
tax
tax
1
2
3
4
5
5A. Amendments to taxable outward supplies to non-taxabl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
STIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Year
Month
3. Input tax credit received for distribution (Amount in Rs. for all Tables)
GSTIN
Invoice details
Rate Taxable
of
supplier
No Date Value
tax
Amount of Tax
value Integrated Central State/UT
Tax
CESS
Tax
1
2
3
4
5
6
7
8
9
10
193
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
Integrated Central State/UT
CESS
tax
1
2
Tax
3
Tax
4
5
(a) Total ITC available for distribution
5.
(b) Amount of eligible ITC
Distr
(c) Amount of ineligible ITC
ibuti
on of
input tax credit reported in Table 4
GSTIN of
ISD invoice
Distribution of ITC by ISD
recipient/State, if
No.
Date
recipient is unregistered
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
Invoice/debit Rate Taxable
194
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
6. Amendments in information furnished in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ITC distributed to a wrong recipient (plus / minus)
Original input tax credit
distribution
GSTIN ISD invoice ISD credit
of
detail
original No. Date No
recipient
4
note
Re-distribution of input tax credit to the correct recipient
GSTIN
of new
ISD
invoice
Input tax credit redistributed
Date recipient No. Date Integrated Central State CESS
1 2 3
5
9A. Distribution of the amount of eligible
ITC
Tax
Tax
Tax
6
7 8
9
10
11
12
9B. Distribution of the amount of ineligible
ITC
10. Late Fee
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
On account of Central Tax
2
State/UT
tax
3
Debit Entry No.
4
Late fee
11. Refund claimed from electronic cash ledger
Description
1
(a) Central Tax
(b) State/UT Tax
Fee
Other
2
3
Bank Account Details (Drop Down)
Debit Entry Nos.
4
195
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
N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to issue ISD credit note to reduce the ITC distributed earlier to its registered
recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in
electronic cash ledger.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
3. Input tax credit received for distribution
Year
Month
197
(Amount in Rs. for all Tables)
GSTIN
Invoice details Rate Taxable
Amount of Tax
of
supplier
value
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description
1
Amount payable
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
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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
Interest
3
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Verification
Late fee
4
199
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:
Instructions
1.
Terms used:
Signature of Authorised
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GSTIN
(a) Legal name of the registered person
(b) Trade name,
if any
Auto Populated
Auto Populated
3. Details of supplies made through e-commerce operator
GSTIN Details of supplies made which attract TCS
of the
supplier
1
Gross value
of supplies
made
2
Value of
supplies
Net amount
liable for TCS
returned
3
(Amount in Rs. for all Tables)
Amount of tax collected at source
Integrated Central Tax State/UT Tax
Tax
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
Details of supplies made which
of
attract TCS
Amount of tax collected at
source
supplier supplier
Gross
value of
Value of
supply
Net
amount
Tax
Integrated Central
Tax
State/UT
Tax
supplies
returned
liable for
made
TCS
1
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
Amount
in defa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
therefrom.
Place:
Date:
Instructions:-
1.
a.
b.
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
Terms Used :-
GSTIN :- Goods and Services Tax Identification Number
TCS :- Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been
discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4.
5.
6.
7.
Refund from electronic cash ledger can only be claimed only when all the TCS liability
for that tax period has been discharged.
Cash ledger will be debited for the refund claimed from the said ledger.
Amount of tax collected at source will flow to Part C of GSTR-2A of the taxpayer on
filing of GSTR-8.
Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1
UIN
2
Name of the person having
UIN
Auto
populat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be populated from GSTR-1.
4. UIN holder will not be allowed to add or modify any details in GSTR-11.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST PCT – 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part -A
State/UT-
☑
(i)
Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii) PAN
(iii) Email Address
(iv) Mobile Number
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
Enrolment sought as:
PART B
Centre
State
District – ☑
205
Membership Number
Membership Type (drop down will change
Date of Enrolment / Membership
Membership Valid upto
Advocates registered with Bar (Name of Bar
Council)
Registration Number as given by Bar
(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 Commerce
(
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fying Degree
Road / Street Lane
Locality/Area / Village
District
(Any three will be mandatory)
10.2
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
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
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to you
should not be rejected for reasons stated above. You are requested to submit your response within
days to the undersigned from the date of receipt of this notice.
|Appear before the undersigned on – (date)….. ….. (Time)…
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits
Signature
Name
(Designation)
Reference No.
To
Name
Address
1.
2.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST PCT-04
[See rule 83(4)]
Date-
Enrollment Number
Order of rejection of enrolment as GST Practitioner
209
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 opini
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the Goods and Services Tax Practitioner
I > do hereby
solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of –
(Legal name), GSTIN
only in respect of the activities specified by
(Legal name),
GSTIN
Date
Signature
Name
Enrolment No.
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No. /Invoice/Debit
212
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Note/Credit Note
ITC/Output Liability
Month
Date Number Taxable Value
Integrated Central State / UT Cess Integrated
Interest
Central
State
Cess
A. Finally Accepted Input Tax Credit
A.1
1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
September
Nil
Nil
2 September
A.2
1 August
2 August
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 fil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
found to be duplicates and have become payable in the return September
filed by 20th October
1 August
One Month
One Month
2 August
B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have become
payable in the return of September filed by 20th October
1 August
2 August
One Month-high
One Month-high
C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
C.1
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of
August filed by 20th September but mismatch was not rectified in the 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
Two Months
1
August
2
August
Two Months
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
213
C.2
Details of Invoices, Debit and Credit Notes of the mon
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
related liabilities)
(To be maintained at the Common Portal)
GSTIN –
Name (Legal) –
Trade name, if any
Tax Period
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
214
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(Amount in Rs.)
Sr.
கà¯à®¤à¯
No.
Date
Reference
Ledger
Description Type of
(dd/mm/ No.
yyyy)
used for
discharging
liability
Transaction
[Debit (DR)
(Payable)]/
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Tax
Interest Penalty Fee Others Total Tax Interest
Penalty Fee Others
Total
[Credit (CR)
(Paid)/]
1
2
3
4
5
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 re
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Ta
Interest Penalty Fe Others Total
[Credit (CR)
(Paid)] /
Χ
Penalty
e
Reduction
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Ta Interest
Fe Others Total
(Stayed
/Un-
stayed)
Status
(RD)/ Refund
adjusted
(RF)/]
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
215
All liabilities accruing, other than return related liabilities, 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.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tral State
Tax
UT
Integrat CESS Total
Central State
UT
Integrate
CESS Total
Tax
Tax
ed Tax
5
6
7
8
9
10
11
12
Tax
13
Tax
Tax
d Tax
14
15
16
17
18
Sr
Date
Refere
Tax
No.
(dd/
nce
Period,
mm/
No.
if any
yyyy)
2
3
4
Balance of Provisional credit
Amount of provisional credit balance
Sl. No.
Tax Period
2
Central
3
State
4
UT Tax
5
Integrated Tax
6
Cess Total
7
8
Sl. No.
Tax Period
Central
State
4
5
Mismatch credit (other than reversed)
Amount of provisional credit balance
UT Tax Integrated Tax
6
Cess
Total
7
8
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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
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Plain text (Extract) only
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on 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)
218
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST PMT -04
[See rules 85(7), 86(6) & 87(12)]
Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/
Liability Register
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Ledger / Register in
which discrepancy
Credit ledger
Liability
Cash
register
ledger
noticed
5.
Details of the discrepancy
Date
Type of tax
Type of discrepancy Amount involved
Central Tax
State Tax
UT Tax
6.
Reasons, if any
7.
Integrated Tax
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.
Place
Date
Signature
Name of Authorized Signatory
Designation/Status……
Note –
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and
S
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Plain text (Extract) only
For full text:-Visit the Source
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includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS
credit.
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of
liability for which any debit has been made will also recorded under the head “description”.
4. Application no.,
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t
Cheque
☠Demand Draft
☠NEFT/RTGS
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
Name of beneficiary bank
GST
Reserve Bank of India
Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI
Amount
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
221
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
Paid Challan Information
GSTIN
Taxpayer Name
Name of Bank
Amount
Bank Reference No.
(BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque/
DD deposited at Bank's
counter)
Note – UTR stands for Unique Transaction Number for NeFT / RTGS payment.
222
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of
challan from Common
Portal
5.
Common Portal
Identification Number
(CPIN)
6.
Mode of payment (tick
Net
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
intimate
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).
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
223
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/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 services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional
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Plain text (Extract) only
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= = = = = = = =
ersa
j. Excess payment of tax,
if any k. Any other
(specify)
8. Details of Bank Account (to be auto populated from RC in case of registered
taxpayer)
a.
Bank Account Number
b. Name of the Bank
C.
Bank Account Type
d. Name of account holder
e. Address of Bank Branch
f.
IFSC
g. MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
DECLARATION
No
I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback on goods or services or both and that I have not
claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include
ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation/Status
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
DECLARATION
I hereby declare that the Special Economic Zone
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ace
Date
Signature of Authorised Signatory
(Name) Designation/ Status
225
226
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Statement -1
(Annexure 1)
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
Part A: Outward Supplies
(GSTR-1: Table 4 and 5)
|GSTIN/UIN
Invoice details
No. Date Value
Rate Taxable
A
Place of
value
Integrated
Tax
Central State Cess
Supply
Tax
UT
(Name of
Tax
State)
2
3
4
5
6
7
8
9
10
11
Part B: Inward Supplies
[GSTR 2: Table 3 (Matched Invoices)]
GSTIN Invoice details Rate Taxable
value
Amount of Tax
Place Whether input
Amount of ITC available
of
or input
of
supplier
No Date Value
Integra
Central State/
CESS
(Name
of
supply service/Capital Integrated Central State/Cess
goods (incl
plant and
Tax
Tax
UT
Tax
ted tax
UT
Tax
machinery)/
State)
Tax
Ineligible for
ITC
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Statement-
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Plain text (Extract) only
For full text:-Visit the Source
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/ SEZ developers
On account of supplies made to SEZ unit/ SEZ Developer
(GSTR-1 Table 6B and Table 9)
GSTIN of Invoice details
Shipping Integrated Tax
recipient
bill/ Bill of
Amended
Value
Debit
Credit
Note
Note
Net
Integrated
Tax
export
(Integrated Integrated Integrated
Tax) (If Tax/
Amended
Any)
(If any)
Tax/
= (10/9)
Amended
(If any)
+ 11 − 12
No Date Rate
No.
Date Value
Taxable
Value
Amt. Amt.
Amt.
Amt.
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
13
6B: Supplies made to SEZ/ SEZ developer
(GSTR-5: Table 5 and Table 8)
STIN/ Invoice details
Rate
UIN
Taxable
value
Amount
No. Date
Value
Integrated
Tax
Central
Tax
State Cess
/ UT
Tax
Place of Amended
Supply Value
(Name of (Integrated
Debit
Note
Credit
Note
Net
Integrated
Tax
State)
Tax)
Integrated
Tax /
Amended
Integrated
Tax / |= (12/7)
Amended
+13 14
(If Any)
(If any)
(If any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Statement 5
Recipient of Deemed exports etc.
(GSTR-2: Table 3 and Table 6)
GSTIN Invoice details Rate Taxable
Amount of Tax
valu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Amt
Integrated Central State Cess Place of
Tax UT
Supply
(only if
different
Amt Amtfrom the
location
Tax
Integrated Central State Cess Place of
Tax
UT
Supply
Tax
Tax
(only if
different
Amt
Amt
Amt Amtfrom the
location
Value
of
recipient)
of
recipient)
1234 5 6 7 8 9 10 11 12 13 14 15
Statement 7:
Refund Type: Excess payment of tax, if any in case of Last Return filed.
Refund on account excess payment of tax
(In case of taxpaver who filed last return GSTR-3 – table 12)
Sr.
No.
Tax period
Reference no. Date of
Tax Payable
of return
filing
return
Integrated Tax
Central
Tax
State/
UTTax
Cess
2
3
4
5
6
7
8
230
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR , the
incidence of tax and interest, has not been passed on to any other person. This certificate is based on
the examination of the Books of Accounts, and other relevant records and Returns particulars
maintained/ furnished by the applicant.
Signature
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
son 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:
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM-GST-RFD-04
[See Rule 91(2)]
Sanction Order No.
Date: .
Acknowledgement No.
.Dated ……..
233
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned
to you on a provisional basis:
Sr.
Description
No
i.
Amount
of refund claimed
10% of the amount claimed as
ii.
refund (to be sanctioned later)
iii.
Balance amount (i-ii)
1V.
Amount of refund sanctioned
Bank Details
V.
Bank Account No. as per
application
vi.
Name of the Bank
vii.
Address of the Bank
/Branch
viii.
IFSC
ix.
MICR
Date:
Place:
Central
Tax
State
/UT tax
Integrated
Tax
Cess
Signature (DSC):
Name:
Designation:
Office Address:
234
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Payment Advice No: –
FORM
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion/Rejection Order
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,
adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
after
Description
1. Amount of
refund/interest*
2. Refund
sanctioned on
provisional basis
3. Refund amount
inadmissible
>
ML1
4. Gross amount to
be paid
Integrated Tax
Central Tax
State/UT tax
Cess
TIPFO Total TIPFO Total TIPFO Total TIPFO Total
236
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
5. Amount adjusted
against outstanding
demand (if any)
under the existing
law or under the
Act.
Demand
Order
No……
6. Net amount to be paid
Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O'
stands for Others
*Strike out whichever is not applicable
&1. I hereby sanction an amount of INR
under sub-section
to M/s
having GSTIN
(5
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
Date:
Dated…>
iv. Refund admissible (i-ii-iii)
v. Refund adjusted against outstanding
demand (as per order no.) under existing
law or under this law. . Demand Order
No date……
Integrated Central State/UT
Tax
Tax
Tax
Cess
vi. Balance amount of refund
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely
adjusted against the outstanding demand under this Act / under the existing law. This application
stands disposed as per provisions under sub-section (…) of Section (…) of the Act.
OR
238
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Part-B
Order for withholding the refund
This has reference to your refund application referred to above and information/ documents
furnished in the matter. The amount of refund sanctioned to you has been withheld due to the
following reasons:
Refund Order No.:
Date of issuance of Order:
Sr.
Refund Calculation
No.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
RDINARY
241
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
:
Το
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
C.
Name of the Bank
d. Name of the Account Holder/Operator
e.
Address of Bank Branch
f. IFSC
g. MICR
Amount
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I
as an authorised representative of > 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.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution
and Organization, Consulate or Embassy of foreign countries/ any other
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
]
Date:
243
(Address)
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, requested to provide the information /documents within a period of >
from the date of service of this notice to enable this office to take a decision in the matter. Please note
that in case no information is received by the stipulated date your application is liable to be rejected
without any further reference to you.
You are requested to appear before the undersigned for personal hearing on >
Signature
Name
Designation
244
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN
2. Name
3. Details of notice vide which addit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd 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
246
1. GSTIN
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST ASMT -05
[See rule 98(4)]
Furnishing of Security
2. Name
3. Order vide which security is prescribed
Order No.
Order date
4. Details of the security furnished
Sr. No. Mode
Reference no.
/
Date
Amount
Name of Bank
1
2
Debit entry no. (for
cash payment)
3
4
5
6
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order.
5. Declaration –
(i)
(ii)
(iii)
The above-mentioned bank guarantee is submitted to secure the differential tax on the
supply of goods and/or services in respect of which I/we have been allowed to pay taxes
on provisional basis.
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so
the department will be at liberty to get the pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Integrated tax/ central tax/ State tax / Union territory tax on
goods/services or both-HSN:_
(name of
_) 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 assessment in accordance with the provisions of Section 60 be made;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of
rupees endorsed in favour of the President/ Governor and whereas the obligor has furnished
such guarantee by depositing with the Commissioner the bank guarantee as aforementioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of
provisional assessment under section 60;
And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall be
demandable after final assessment, are duly paid to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cupation
Occupation
(month)….
(Designation)
for and on behalf of the President of India./
Governor of …………… (state)”.
(year)
248
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference No.:
Το
GSTIN –
Name –
Address –
Application Reference No. (ARN)
Provisional Assessment order no. –
Form GST ASMT -06
[See rule 98(5)]
Date
Date
Date:
Notice for seeking additional information / clarification / documents for final assessment
Please refer to your application and provisional assessment order referred to above. The following
information/documents are required for finalization of provisional assessment:
>
You are, therefore, requested to provide the information /documents within a period of >
from the date of receipt of this notice to enable this office to take a decision in the matter. Please note
that in case no information is received by the stipulated date your application is liable to be rejected
without making any further reference to you.
You are requested to appear be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reference to you in this regard.
Signature
Name
Designation
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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
253
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 –
254
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST ASMT-12
Reference No.:
To
GSTIN
Name
Address
Tax period –
ARN-
[See rule 99(3)]
F.Y.-
Date –
Date:
Order of acceptance of reply against the notice issued under section 61
This has reference to your reply dated
in response to the notice issued vide referenc
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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, proceedings shall be
initiated against you after the aforesaid period to recover the outstanding dues.
Signature
Name
Designation
256
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference No:
To
Name
Address
Tax Period –
==
Form GST ASMT – 14
[See rule 100(2)]
Date:
F.Y.
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered under
section · of the Act, have/has failed to obtain registration and failed to discharge the tax and other
liabilities under the said Act as per the details given below:
OR
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gistered 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-
on
Whereas, no reply was filed by you or your reply was duly considered during proceedings held
date(s).
On the basis of information available with the department / record produced during proceedings,
the amount assessed and payable by you is as under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
Sr No. Tax
Act
Tax
Period
(Amount in Rs.)
Interest
Penalty
Others
Total
1 2 3 4 5 6 7 8
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 stat
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st 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
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
1. GSTIN /ID
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. Verification-
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date –
259
260
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference No.:
GSTIN/ID
Name
Address
ARN-
Form GST ASMT – 18
[See rule 100(5)]
Date –
Date:
Acceptance or Reje
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uments as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion of the
audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at.
..(place) before the undersigned and to produce
your books of account and records for the aforesaid financial year(s) as required for audit.
In case of failure to comply with this notice, it would be presumed that you are not in possession of
such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act
and the rules made thereunder against you without making any further correspondence in this regard.
Signature …
Name
Designation
262
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference No.:
Form GST ADT – 02
[See rule 101(5)]
Date:
To,
GSTIN
Name
Address
Audit Report No.
dated….
Audit Report under section 65(6)
Your books of account and records for the F.Y..
has been examined and this Audit Rep
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ed 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
264
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 04
[See rule 102(2)]
Date:
Information of Findings upon Special Audit
has been examined by
Your books of account and records for the F.Y..
(chartered accountant/cost accountant) and this Audit Report is prepared on the basis of information
available / documents furnished by you and the findings/discrepancies are as under:
Short payment of Integrated tax
Tax
Interest
Any
other
amount
Central tax
State/UT tax
Cess
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act and
the rules made thereunder, failing which proceedings as deemed fit may be initiated against you under
the provisions of the Act.
Signature
Name
Designa
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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
266
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
14.
15.
16.
(iii) determination of time and value of
supply of goods or services or both
(iv) admissibility of input tax credit of
tax paid or deemed to have been paid
(v) determination of the liability to pay
tax on any goods or services or both
(vi) whether applicant is required to be
registered under the Act
(vii) whether any particular thing done
by the applicant with respect to any
goods and/or services or both amounts
to or results in a supply of goods
and/or services or both, within the
meaning of that term
Question(s) on which advance ruling is
required
Statement of relevant facts having a
bearing on the question(s) raised.
Statement containing the applicant's
interpretation of law and/or facts, as
the case may be, in respect of the
afore
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ty for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
10
Jurisdictional officer / concerned officer
Designation of jurisdictional officer / concerned officer
11
Email Address of jurisdictional officer / concerned
officer
12
Mobile number of jurisdictional officer / concerned
officer
13
14.
Whether the appellant wishes to be heard in person?
The facts of the case (in brief)
15.
Ground of Appeal
16.
Payment details
Prayer
Remarks
DD/MM/YYYY
Yes/No
Challan
Identification
Number (CIN) –
Date –
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant
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ce
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
Whether the jurisdictional officer / concerned officer wishes to
be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
C. pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
269
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 a
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Whether the appellant wishes to be heard in person – Yes/No
11.
Statement of facts:-
12.
Grounds of appeal:-
13.
Prayer:-
14.
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Amount of demand created, admitted and disputed
271
Particulars of
Particulars
demand/
Central
tax
State/
UT tax
Integrated
Cess
Total amount
tax
refund
a) Tax/Cess
Amount of
b) Interest
demand
created
c) Penalty
(A)
d) Fees
e) Other charges
a) Tax/Cess
Amount of
b) Interest
demand
admitted
c) Penalty
(B)
d) Fees
e) Other charges
a) Tax/Cess
Amount of
b) Interest
demand
c) Penalty
disputed
(C)
d) Fees
15.
e) Other charges
Details of payment of admitted amount and pre-deposit:-
Details of payment required
Particulars
Centra
State/UT
Integr
Cess
Total amount
1 tax
tax
ated
tax
Tax/Cess
Interest
a) Admitted amount
Penalty
Fees
Other charges
b) Pre-deposit (10%
Tax/Cess
of disputed tax)
272
(a)
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Details of payment of admitted amount and pre-deposit (pre-dep
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of the Applicant:
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST APL – 02
[See rule 108(3)]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
Reference Number-
1.
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
5.
Name of the person filing the appeal-
6.
Amount of pre-deposit-
7.
Date of acceptance/rejection of appeal-
8.
Date of appearance-
Date:
Time:
9.
Court Number/ Bench
Place:
Date:
Court:
Bench:
Signature>
273
Name: Designation:
On behalf of Appellate Authority/Appellate
Tribunal/ Commissioner / Additional or Joint Commissioner
274
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST APL – 03
[See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1. Name and designation of the appellant
Name-
Designation-
2.
GSTIN/Temporary ID /UIN-
3.
Order no.
Date-
Jurisdiction- State/Center-
Name of the State-
4.
Designation and address of the officer passing the order appealed against-
5.
Date o
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of order by the Appellate Authority, Tribunal or Court
Date of order –
Order no. –
1.
GSTIN/Temporary ID/UIN –
2.
Name of the appellant-
3.
Address of the appellant-
4.
Order appealed against-
5.
Appeal no.
Number-
Date-
Date-
6.
Personal Hearing-
7.
Order in brief-
8.
Status of order- Confirmed/Modified/Rejected
9. Amount of demand confirmed:
Particulars
Central tax
State/UT tax
Integrated tax
Cess
Total
Disputed Determined Disputed Determined Disputed Determined Disputed Determined Disputed Determined
Amount Amount
Amount Amount
Amount Amount
Amount Amount
Amount Amount
2
3
4
5
6
7
8
9
10
11
a) Tax
b) Interest
c) Penalty
d) Fees
e) Others
f) Refund
Place:
Date:
Signature>
Designation:
Jurisdiction:
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Form GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1.
GSTIN/Temporary ID/UIN –
2.
Name of the appellant –
3.
Address of the appellant –
4.
Order appealed against-
Number-
Date-
5.
Name and Address of the Authority passing the
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st
Amount
admitted
c) Penalty
total >
(C)
d) Fees
e) Other charges
Details of payment of admitted amount and pre-deposit:
(a) Details of amount payable:
Particulars
Central State/UT
tax
tax
Integrated
Cess
Total amount
tax
Tax/ Cess
Interest
a) Admitted amount
Penalty
Fees
Other charges
b) Pre-deposit (20%
Tax/ Cess
of disputed tax)
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 20% of the disputed admitted tax and
cess)
Sr.
No.
Description
Tax
payable
Paid through
Cash/Credit
Debit
entry no.
Amount of tax paid
Integrated
Ledger
tax
Central State/UT
tax
tax
CESS
1
2
3
4
5
6
7
8
1.
Integrated
tax
Cash Ledger
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
Cash Ledger
3.
State/UT tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
(c) Interest, penalty, late fee and any other amount payable and paid:
279
Sr.
No.
Description
Amount payable
Debit
entry
Amount paid
Integrated Central State/UT
CESS
no.
Integrate
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sification of goods/ services in dispute-
Period of 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
12
State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed
(Jurisdiction details)-
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 place of supply –
13
Yes
No
14
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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) GSTIN/UIN/Temporary ID-
281
(iv)
Amount involved:
Head
Tax
Interest
Penalty
Refund
Total
Integrated tax
Central tax
State/UT t
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Plain text (Extract) only
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Section 112
1. Name and Designation of the appellant
Name:
Designation
Jurisdiction
State/Center –
Name of the State
2. GSTIN/Temporary ID /UIN-
3.
Appellate Order no.
Date-
4.
5.
Designation and Address of the Appellate Authority passing the order appealed against-
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-
(ii) Period of dispute-
(iii) 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 tax
Cess
283
284
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Amount demanded, disputed and admitted:
10.
Particulars of
demand, if
any
Place:
Date:
Particulars
Central
tax
State/
UT tax
Integr-
ated tax
Cess
Total amount
a) Tax/Cess
Amount of
b) Interest
demand
created, if
c) Penalty
any
(A)
e) Other charge
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Plain text (Extract) only
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harges
(v) Market value of seized goods
10.
Statement of facts
11.
Grounds of appeal
12.
Prayer
13.
Annexure(s) related to grounds of appeal
Verification
285
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: Designation/Status:
*Signature>
286
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
1.
GSTIN –
2.
Legal name of the registered person –
3.
Trade Name, if any –
4.
GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/ Stock Statement
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
(a)
140(4)(a))
Registration
Sl. no.
no. under
existing law
(
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Transition
which forms
Pending
payable
on (5)
[(3) and]
(5)
forms
Pending
payable
on (7)
ITC 2-(4+6-
7+9)
2
3
4
5
6
7
8
9
10
6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).
(a) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central
tax
Sr.
No.
Invoice /
Docume
Invoice Supplier's
/document registratio
nt no.
Date
n no.
under
existing
Recipients'
Details of capital
Total
Total
Total
registration
no. under
existing
goods on which credit
has been partially
eligible
cenvat
Cenvat
cenvat
credit
credit
availed
credit
availed
unavaile
under
under
d under
existing
Valu
Duties and
law
existing
law
e
taxes paid
ED/
SA
CVD
áŽ
existing
law
(admissi
ble as
ITC of
central
tax) (9-
10)
1
2
3
4
5
6
7
8
9
10
11
(b)
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
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Plain text (Extract) only
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e
Inputs
6
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or
service provider) – Credit in terms of Rule 117 (4)
Inputs
the
supplier
(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):
Name of Invoice
number
Invoice Description Quantity UQC
date
Value
Eligible
duties
and
taxes
VAT/[ET] Date on
which
entered in
recipients
books of
account
2
3
4
5
6
7
8
9
10
(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)
Details of inputs in stock
Description Unit Qty
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
Total Input tax
credit admissible
as SGST/UTGST
2
3
Inputs
5
Inputs
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Plain text (Extract) only
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st
return
2
3
4
5
6
8
Total
9.
a.
Details of goods sent to job-worker and held in his stock on behalf of principal under section 141
Details of goods sent as principal to the job worker under section 141
Sr.
Challan
Challan
Type of goods
Details of goods with job- worker
No.
No.
date
(inputs/semi-finished/
finished)
HSN
Description
Unit
Quantity Value
1
2
3
4
5
6
7
8
9
GSTIN of Job Worker, if available
Total
b.
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
Unit
HSN
Description
Quantity Value
4
5
6
7
8
1
2
3
GSTIN of Manufacturer
☠Total
9
290
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
10.
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
a.
Details of goods held as agent on behalf of the principal
Sr.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Q
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m
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
1. GSTIN –
Form GST TRAN – 2
[See Rule 117(4)]
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
2
3
4
5
6
7
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
Closing
Outward supply made
balance
ITC
allowed
HSN (at 6 digit
level)
Unit
Qty.
Qty
Value
State Tax
Integrate
d tax
Qty
2
3
4
5
8
9
291
Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and
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