The Telangana Goods and Services Tax Rules, 2017.
01/2017-State Tax Dated:- 30-6-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA ABSTRACT
Revenue (CT-II) Department
G.O. Ms. No. 121
Date: 30.06.2017.
NOTIFICATION No. 01/2017- State Tax
In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government hereby makes the following Rules, namely:-
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The Telangana Goods and Services Tax Rules, 2017.
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Document 1
GOVERNMENT OF TELANGANA ABSTRACT
The Telangana Goods and Services Tax Rules, 2017 ââ¬â Notification ââ¬â Orders ââ¬â Issued.
Revenue (CT-II) Department
G.O.Ms No.121 Date: 30.06.2017.
Read the following:-
The Telangana Goods and Services Tax Act,2017 (Act.No.23 of 2017).
From the Commissioner of Commercial Taxes, Telanga
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AG, Telangana State, Hyderabad. The Law (E) Department
The P.S. to the Addl. Principal Secretary to Honââ¬â¢ble Chief Minister, Government of Telangana
The P.S. to Principal Secretary to Government (CT & Ex), Revenue Department Sf/Sc
//FORWARDED :: :: BY ORDER//
SECTION OFFICER
(PTO for Notification)
NOTIFICATION No.1 /2017 ââ¬â State Tax
In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules, namely:-
Chapter I PRELIMINARY
Short title and Commencement: – (1) These Rules may be called the Telangana Goods and Services Tax Rules, 2017.
(2) The Chapters I, II and III of these Rules shall come into force from 22nd day of June, 2017 and the Chapters IV to XVI shall come into force on 1st day of July, 2017.
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Definitions:- In these Rules, unless the context otherwise requires,-
ââ¬ÅActâ⬠means the Telangana Goods and Services Tax Act, 2017 (Act
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extended by the Commissioner 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.
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.
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-rul
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x 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 sub-rule (3) of Rule 10.
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:-
he is neither a casual taxable person nor a non-resident taxable person;
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, where
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d Section subject to the provisions of the Act and these Rules.
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.
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.
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.
Where the proper officer has reas
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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.
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 the State, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under Section 10 and the provisions of thi
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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.
(a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.
The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and
The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.
On successful verification of the Permanent Account Number, mobile numbe
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proval.-(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.
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 proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
Explanation.- F
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ng days from the date of submission of the application; or
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.
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 certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-
(a) two characters for the State code;
(b)ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;
(c) two characters for the entity code; and
(d)one checksum c
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days after the expiry of the period specified in sub-rule (5) of Rule 9.
Separate registration for multiple business verticals within the State – (1) Any person having multiple business verticals within the State, 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 conditions, namely:-
such person has more than one business vertical as defined in clause (18) of Section 2;
the business vertical of a taxable person shall not be granted registration to pay tax under Section 10 if any one of the other business verticals of the same person is paying tax under Section 9;
all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.
Explanation.- For the purposes of clause (
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ation 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.
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.
Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-
06 has been issued is no longer liable to deduct tax at source under Section 51 or collect tax at source under Section 52, the said officer may cancel the registration issued under sub-rule
(2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:
Provided that the proper officer shall follow the procedure as provided in Rule 22 for the cancellation of registration.
Grant of registration to non-
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le (5) of Rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
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.
The application for registration made by a non-resident taxable person shall be duly signed or verified through electronic verification code by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.- (1)Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the comm
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stration.- (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.
The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in Rule 8 or Rule 12:
Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by t
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que 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.
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 in a prominent location at his principal place of business and at every additional place or places of business.
(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.
Amendment of registration.- (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG- 07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13, either at the time of obtaining registration or Unique Id
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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;
the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in the State shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;
where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal;
where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this Rule, as amended from time to time, shall be
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issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub- rule (1) and pass an order in FORM GST REG -05.
If the proper officer fails to take any action,-
within a period of fifteen working days from the date of submission of the application, or
within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.
Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under Rule 12 or a person to whom a Unique Identity Number has been granted under Rule 17, seeking cancellation of his registration under sub-section (1) of Section 29 shall electronically submit an application in FORM GST REG-16, inc
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of business; or
issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
violates the provisions of Section 171 of the Act or the rules made thereunder.
Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.
The reply to the show cause notice issued under sub-rule (1) shall be furnished in
FORM GST REGââ¬â18 within the period specified in the said sub-rule.
Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG
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, 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 revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are
furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.
(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.
(b) The proper officer may, for reas
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(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 (Act No. 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal:
Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act:
(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shal
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erned 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 FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued.
(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.
Every person registered under any of the exist
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, 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 Technology Act, 2000 (Act No. 21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (Act No. 18 of 2013) shall furnish the documents or application verified through digital signature certificate.
Each document including the return furnished online shall be signed or verified through electronic verification code-
in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to
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pter 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-signature as specified under the provisions of the Information Technology Act, 2000 (Act No. 21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf.
Chapter IV Determination of Value of Supply
Value of supply of goods or services where the consideration is not wholly in money.-Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,-
be the open market value of such supply;
if the open market value is not available under clause (a), be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money, if such amount is known at the time of supply;
if the value of supply is not determinable under clause (a) or clause
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h between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between
distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
be the open market value of such supply;
if the open market value is not available, be the value of supply of goods or services of like kind and quality;
if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient, the value shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person:
Provided further that where the recipient is eligible for full input tax credit
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usand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services.
Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of sect
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he value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year.
at the option of the supplier of services, the value in relation to the supply of foreign currency, including money changing, shall be deemed to be-
one per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty
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usiness shall be,-
the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance.
Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purch
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Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-
the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient;
the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and
the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account.
Expl
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oval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, Aââ¬â¢s recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of section 12 or, as the case may be, section 13 of the Act.
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner, namely,-
Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the cas
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Chapter V Input Tax Credit
Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
an invoice issued in accordance with the provisions of clause (f) of sub-section
(3) of section 31, subject to the payment of tax;
a debit note issued by a supplier in accordance with the provisions of section 34;
a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports;
an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54.
Input tax credit shall be availed by a registered pers
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to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.
The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished.
The registered person shall be liable to pay interest at the rate notified under sub-section
(1) of section 50 for the period starting from the date of availing credit on such supplies till the date when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re- availing of any credit, in accordance with the provisions of the A
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he remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2;
the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.
Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,-
the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules;
the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwis
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the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
the input tax credit on account of central tax and State tax or Union territory tax shall-
in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively;
in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient in accordance with clause (d);
the Input Service Distributor shall issu
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tioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted.
If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a
wrong recipient by the Input Service Distributor, the process specified in clause (j) of sub- rule (1) shall apply, mutatis mutandis, for reduction of credit.
Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note specified in clause (
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cuments on which the capital goods were received by the taxable person.
the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC- 01 to the effect that he is eligible to avail the input tax credit as aforesaid;
the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goodsââ¬â
on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of the Act, in the case of a claim under clause (a) of sub-section (1) of section 18;
on the day immediately preceding the date of the grant of registration, in the case of a claim under clause (b) of sub-section (1) of section 18;
on the day immediately preceding the date fr
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(6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the new units as specified in the demerger scheme.
The transferor shall also submit a copy of a certificate issued by a practicing chartered accountan
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e purposes of business or for effecting taxable supplies in the following manner, namely,-
the total input tax involved on inputs and input services in a tax period, be denoted as ââ¬Â¨Tââ¬â¢;
the amount of input tax, out of ââ¬Â¨Tââ¬â¢, attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as ââ¬Â¨T1ââ¬â¢;
the amount of input tax, out of ââ¬Â¨Tââ¬â¢, attributable to inputs and input services intended to be used exclusively for effecting exempt supplies, be denoted as ââ¬Â¨T2ââ¬â¢;
the amount of input tax, out of ââ¬Â¨Tââ¬â¢, in respect of inputs and input services on which credit is not available under sub-section (5) of section 17, be denoted as ââ¬Â¨T3ââ¬â¢;
the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as ââ¬Â¨C1ââ¬â¢ and calculated as-
C1 = T- (T1+T2+T3);
the amount of input tax credit attributable to inputs
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lue of ââ¬Â¨E/Fââ¬â¢ shall be calculated by taking values of ââ¬Â¨Eââ¬â¢ and ââ¬Â¨Fââ¬â¢ of the last tax period for which the details of such turnover are available, previous to the month during which the said value of ââ¬Â¨E/Fââ¬â¢ is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule;
the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as ââ¬Â¨D2ââ¬â¢, and shall be equal to five per cent. of C2; and
the remainder of the common credit shall be the eligible input tax credit attributed to the purposes of business and for effecting supplies other than exempted supplies bu
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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-
where the aggregate of the amounts calculated finally in respect of ââ¬Â¨D1ââ¬â¢ and ââ¬Â¨D2ââ¬â¢ exceeds the aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨D1ââ¬â¢ and ââ¬Â¨D2ââ¬â¢, such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or
where the aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨D1ââ¬â¢ and ââ¬Â¨D2ââ¬â¢ exceeds the aggregate of the amounts calculated finally in resp
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ed 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;
the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero- rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as ââ¬Â¨Aââ¬â¢, shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, the value of ââ¬Â¨Aââ¬â¢ shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount ââ¬Â¨Aââ¬â¢ shall be
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ax period, on all common capital goods whose useful life remains during the tax period, be denoted as ââ¬Â¨Trââ¬â¢ and shall be the aggregate of ââ¬Â¨Tmââ¬â¢ for all such capital goods;
the amount of common credit attributable towards exempted supplies, be denoted as ââ¬Â¨Teââ¬â¢, and calculated as-
Te= (EÃÆ· F) x Tr
where,
ââ¬Â¨Eââ¬â¢ is the aggregate value of exempt supplies, made, during the tax period, and ââ¬Â¨Fââ¬â¢ is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of ââ¬Â¨E/Fââ¬â¢ shall be calculated by taking values of ââ¬Â¨Eââ¬â¢ and ââ¬Â¨Fââ¬â¢ of the last tax period for which the details of such turnover are available, previous to the month during which the said value of ââ¬Â¨E/Fââ¬â¢ is to be calculated;
Explanation.- For the purposes of this clause, it
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ned 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;
for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax.
Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing ma
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n 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.
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.
The challan issued by the principal to the job worker shall contain the details specified in rule 55.
The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter.
Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be
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dress and Goods and Services Tax Identification Number of the supplier;
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details b
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cation, specify-
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
the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause
(f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement ââ¬ÅSUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAXâ⬠or ââ¬ÅSUPPLY MEANT FOR EXPORT UNDE
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cial institution, including a non-banking financial company, the period within which
the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,-
the original copy being marked as ORIGINAL FOR RECIPIENT;
the duplicate copy being marked as DUPLICATE FOR TRANSPORTE
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issue;
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
Harmonised System of Nomenclature Code for goods or services;
description of goods or services or both;
value of supply of goods or services or both taking into account discount or abatement, if any; and
signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,-
name, address and Goods and Services Tax Identification Number of the supplier;
a consec
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time of receipt of advance,-
the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
the nature of supply is not determinable, the same shall be treated as inter-State supply.
Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
name, address and Goods and Services Tax Identification Number of the supplier;
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
number and date of receipt voucher issued in accordance with the provisions of rule 50;
description of goods or service
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ices Tax Identification Number of the recipient;
description of goods or services;
amount paid;
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
signature or digital signature of the supplier or his authorised representative.
Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:-
the word ââ¬ÅRevised Invoiceââ¬, wherever applicable, indicated prominently;
name, address and Goods and Services Tax Identification Number of the supplier;
nature of the document;
a consecutive serial number not exceeding sixteen characters, in one or mul
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may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.
Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words ââ¬ÅINPUT TAX CREDIT NOT ADMISSIBLEââ¬.
Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case
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f, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which t
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ation of goods for job work,
transportation of goods for reasons other than by way of supply, or
such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
date and number of the delivery challan;
name, address and Goods and Services Tax Identification Number of the consigner, if registered;
name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
Harmonised System of Nomenclature code and description of goods;
quantity (provisional, where the exact quantity being supplied is not known);
taxable value;
tax rate and tax amount ââ¬â central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;
place of supply, in case o
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ts, giving reference of the invoice;
each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
the original copy of the invoice shall be sent along with the last consignment.
Chapter VII Accounts and Records
Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers.
Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts shall contain particulars of the opening bala
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s to whom he has supplied goods or services, where required under the provisions of this Chapter;
the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person.
Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device.
Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical n
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luding description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
details of accounts furnished to every principal; and
tax paid on receipts or on supply of goods or services effected on behalf of every principal.
Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof.
Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied.
Every registered person executing works contract shall keep separate accounts for works contract showing –
the names and addresses of the persons on whose behalf the works contract is executed;
description, value and quantity (wherever applicable) of
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ch accounts and documents are maintained digitally.
Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer.
Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force.
Generation and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time.
The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, d
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said person.
The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State.
Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
Subject to the provisions of rule 56,-
any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches.
every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods.
The owner or the operator of the godown shall
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ils of all –
intra-State supplies made to unregistered persons for each rate of tax; and
State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
debit and credit notes, if any, issued during the month for invoices issued previously.
The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1.
The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand
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shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2.
The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include th
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person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.
Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part
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directly or through a Facilitation Centre notified by the Commissioner.
Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger.
The return furnished under sub-rule (1) shall include the –
invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and
consolidated details of outward supplies made.
A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the precedin
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ctly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.
Form and manner of submission of return by persons providing online information and database access or retrieval services.- Every registered person providing online information and data base access or retrieval services from a place outside India to a person in the State other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.
Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GST
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shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
Form and manner of submission of statement of supplies through an e- commerce operator.- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52.
(2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8.
Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under sectio
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he purposes of this rule, it is hereby declared that ââ¬â
The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-
2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return;
The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier.
Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section
(2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after re
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the discrepancy is made available.
A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
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.
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der, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that ââ¬â
the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return.
the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return.
Final acceptance of reduction in output tax liability and communication thereof.-
The final acceptance of claim of reduction in output tax liability in respect of an
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electronically in FORM GST MIS- 2 through the common portal on or before the last date of the month in which the matching has been carried out.
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.
A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that â
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ture liability towards interest or the taxable person may claim refund of the amount under section 54.
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1,
State of place of supply; and
net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly.
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein.
Communication and rectification of discrepancy in details furnished by the e- commerce operator and the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared
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tput tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MISââ¬â3.
Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non- resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in
FORM GSTR-9A.
Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified unde
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who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11.
Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,
is a citizen of India;
is a person of sound mind;
is not adjudicated as insolvent;
has not been convicted by a competent court; and satisfies any of the following conditions, namely:-
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
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pany Secretaries of India.
On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner.
The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be eligible to 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
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Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal:
Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner.
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-
furnish the details of outward and inward supplies;
furnish monthly, quarterly, annual or final return;
make deposit for credit into the electronic cash ledger;
file a claim for refund; and
file an application for amendme
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shall-
prepare the statements with due diligence; and
affix his digital signature on the statements prepared by him or electronically verify using his credentials.
A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State for the purposes specified in sub-rule (8).
Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act 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 un- registered 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
Electronic Liability Register.- (1) The electronic liability regi
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r rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly.
The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly.
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.
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 o
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partly, the amount debited under sub- rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.
Save as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance.
A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation.ââ¬â For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
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 oth
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or any other deposit to be made by persons as may be notified by the Commissioner in this behalf;
Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties;
Proper officer or any other officer authorised for the amounts collected by way of cash, cheque or demand draft during any investigation 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.ââ¬â For the purposes of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
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 ide
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the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT-07 through the common portal to the bank or electronic gateway through which the deposit was initiated.
Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-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.
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.
If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST P
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for each credit in the electronic liability register for reasons other than those covered under sub-rule (2).
Chapter X Refund
Application for refund of tax, interest, penalty, fees or any other amount.- (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund 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 Econom
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y:-
the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in sub- section (6) of section 107 and sub-section (8) of section 112 claimed as refund;
a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods;
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;
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 Zo
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nd is on account of deemed exports;
a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies;
the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment;
a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
a statement showing the details of the amount of claim on account of excess payment of tax;
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 wher
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31;
where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer.
Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed.
In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÃÆ·Adjusted Total Turnover
Where,-
“Refund amount” means the maximum refund that is admissible;
“Net ITC” means input tax credit availed on inputs and input services during the relevant period;
“Turnover of zero-rated supply o
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levant period;
ââ¬ÅRelevant periodâ⬠means the period for which the claim has been filed.
In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula –
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÃÆ· Adjusted Total Turnover} – tax payable on such inverted rated supply of goods
Explanation.- For the purposes of this sub rule, the expressions ââ¬ÅNet ITCâ⬠and ââ¬ÅAdjusted Total turnoverâ⬠shall have the same meanings as assigned to them in sub-rule (4).
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.
The ap
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es, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).
Grant of provisional refund.-(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
(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 basi
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e amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07.
Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.
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 o
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RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.
Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03.
Explanation.ââ¬â 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.
Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment adv
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ORM GST RFD-02.
The refund of tax paid by the applicant shall be available if-
the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any;
name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and
such other restrictions or conditions as may be specified in the notification are satisfied.
The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
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.
Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an expor
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respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.
The claim for refund shall be withheld where,-
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
the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
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 th
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claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund.
Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation.
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.
The Committee shall meet as and when necessary, but not less than once in three months.
Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or man
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ecretary.
The Committee shall have powers –
to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
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;
to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
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;
to recover any sum due from any applicant in accordance with the provisions of the Act;
to require any applicant, or
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s or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund.
CHAPTER XI ASSESSMENT AND AUDIT
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.
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 ââ¬â 03, and may appear in person before the said officer if he so desires.
The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating th
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ORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07.
The applicant may file an application in FORM GST ASMT- 08 for the release of the security furnished under sub-rule (4) after issue of the order under sub-rule (5).
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 ASMTââ¬â09 within a period of seven working days from the date of the receipt of the application under sub-rule (6).
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 wit
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tion (1) of section 62 shall be issued in FORM GST ASMT-13.
The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT- 15.
The order of summary assessment under sub-section (1) of section 64 shall be issued in
FORM GST ASMT-16.
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 ASMTââ¬â17.
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.
Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
Where it is decided to undertake the audit of
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y file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished.
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.
Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.
Chapter ââ¬â XII Advance Ruling
Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of
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tal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49.
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.
The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-
in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
in the case of an applicant, in the manner specified in rule 26.
Certification of copies of the advance rulings pronounced by the Appellate Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to
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all be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.ââ¬â For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
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
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trar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.ââ¬â For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
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 a
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icating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:-
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
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
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
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.
No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate
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) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.
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.
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.
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 a
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the Central Sales Tax Act, 1956 made by the applicant and
the serial number and value of declarations in Forms C and / or F and Certificates, in Forms E and / 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) above.
Every declaration under sub-rule (1) shall-
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-
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
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;
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
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xisting law or who was engaged in the sale of exempted goods under the existing law but which are liable to tax under the Act and rules made thereunder shall, in accordance with the proviso to sub- section (3) of section 140, be allowed to avail of input tax credit in respect of inputs held in stock and inputs contained in semi-finished or finished 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 / entry tax.
The input tax 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
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so stored that it can be easily identified by the registered person.
Declaration to be made under clause (c) of sub-section (10) of section 142.- Every person to whom the provision of clause (c) of sub-section (10) 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.
Declaration of stock held by a principal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
Details of goods sent on approval basis.- Every person having sent goods on approval und
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s of the State Government and Central Government as may be nominated by it .
A State level Screening Committee shall be constituted in the State by the State Government which shall consist of-
one officer of the State Government, to be nominated by the Commissioner, and
one officer of the Central Government, to be nominated by the Chief Commissioner.
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.
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 pe
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cted as a Technical Member if he has attained the age of sixty-two years.
Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.
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.
Duties of the Authority.- It shall be the duty of the Authority,-
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;
to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit
to the reci
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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.
Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate re
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as deemed fit for fair enquiry into the matter.
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.
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.
Confidentiality of information.- (1) Notwithstanding anything contained in sub- rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The D
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ided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (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 (45 of 1860).
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.
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.
Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input
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with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Telangana Goods and Services Tax Act.
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.
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,
ââ¬ÅAuthorityâ⬠means the National Anti-profiteering Authority constituted under rule 122;
ââ¬ÅCommitteeâ⬠means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
ââ¬Åinterested partyâ⬠includes-
suppliers of goods or services under the proceedings; and
recipients of goods or services under the proceedings;
ââ¬ÅSc
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tered person under the existing law
Stock of purchases made from unregistered person under the existing law
Form GST ââ¬â CMP-04
[See rule 6(2) ]
Intimation/Application for Withdrawal from Composition Levy
Note ââ¬â 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.
Form GST CMP- 05
[See rule 6(4)]
Reference No. > >
To 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
â⬦.
You are hereby directed to furnish a reply to this notice within fifteen working days from the date of se
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y 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.
or
This has reference to your reply dated filed in response to the show cause notice issued vide reference no. dated . 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 hereby denied with effect from >> for the following reasons:
>
or
You have not filed any reply to the show cause notice; or You did not appear on the day fixed for hearing.
Therefore, your option to pay tax under composition scheme is hereby denied with effect from > for the following reasons:
>
Signature
Date Name of Proper Officer
Place
Designation Jurisdiction
Form GST REG-01
[See rule 8(1)]
Application for Registration
(Other than a non-resident taxable person, a person required to deduct tax at source under section 5
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stration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise License is held
Field 1
Field 2
â⬦.
(d) â⬦..
(e) Field n
Document Upload
A customized list of documents required to be uploaded (refer rule 8) as per the field values in the form.
Consent
I on behalf of the holder of Aadhaar number
give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain my details from UIDAI for the
purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠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 (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom
Signature
Place: Name of Authorised Signato
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es etc. in case the business declares a person as Authorised Signatory.
The following persons can digitally sign the application for new registration:-
Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person.
State specific information are relevant for the concerned State only.
Application filed by undermentioned persons shall be signed digitally:-
All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information.
Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment.
No fee is payable for f
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Applicant: Address:
GSTIN (if available):
Application Reference No. (ARN): Date:
Notice for Seeking Additional Information / Clarification / Documents relating to Application for >
This is with reference to your > application filed vide ARN Dated
ââ¬âDD/MM/YYYY The Department has examined your application and is not satisfied with it for the following reasons:
1.
2.
3.
â⬦
You are directed to submit your reply by â⬦â⬦â⬦.. (DD/MM/YYYY)
*You are hereby directed to appear before the undersigned on â⬦â⬦â⬦ (DD/MM/YYYY) at â⬦â⬦. (HH:MM)
If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice / reminder will be issued in this matter
Signature Name of the Proper Officer: Designation:
Jurisdiction:
* Not applicable for New Registration Application
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document for >
Note:-
For new registration
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ion
GOVERNMENT OF INDIA
GOVERNMENT OF TELANGANA
Form GST REG-06
[See rule 10(1)]
Registration Certificate
Registration Number:
Annexure A
Details of Additional Places of Business
Goods and Services Tax Identification Number Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State Sr. No. Address
1
2
3
â⬦
Annexure B
Goods and Services Tax Identification Number
Legal Name
Trade Name, if any
Details of
1.
Name
Designation/Status Resident of State
Name
Designation/Status Resident of State
Name
Designation/Status Resident of State
Name
Designation/Status Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status Resident of State
Name
Designation/Status Resident of State
Name
Designation/Status Resident of State
Name
Designation/Status Resident of State
Form GST REG-07
[See rule 12(1)]
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
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hall be signed digitally.
All information relating to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled information.
Status of the application filed online can be tracked on the Common portal.
No fee is payable for filing application for registration.
Authorised shall not be a minor.
Form GST REG-08
[See rule 12(3) ]
Reference No Date:
To Name: Address:
Application Reference No. (ARN) (Reply) Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This has reference to the show-cause notice issued vide Reference Number â⬦â⬦ dated â⬦â⬦. for cancellation of registration under the Act.
Whereas no reply to show cause notice has been filed; or
Whereas on the day fixed for hearing you did not appear; or
Whereas your reply to the notice
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son.
Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
The applicant shall apply at least Five days prior to commencement of the business at the common portal.
The applicant needs to provide Email Id and Mobile Number for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application.
The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners /Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
The application filed by the under-mentioned persons shall be signed digitally:-
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.
Status of
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when advance payment is made.
After successful filing, Application Reference Number will be generated which can be used to track the status of the application.
Form GST REG-12
[See rule 16(1)]
Reference Number – Date:
To (Name): (Address):
Temporary Registration Number
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:
Form GST REG-13
[See rule 17(1)]
Application/Form for grant of Unique Identity Number to UN Bodies / Embassies / others
State /Union Territoryââ¬â District ââ¬â PART A
PART B
Place: (Signature)
Date: Name of Authorised Person:
Or
(Signature)
Place: Name of Proper Officer:
Date: Designation:
Jurisdiction:
Instructions for submission of application for registration for
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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.
For amendment in Non-Core fields, approval of the Proper Officer is not required.
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.
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.
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 after successful validation of necessary fiel
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hereon along with relevant documents, on common portal.
The following persons shall digitally sign application for cancellation, as applicable:
In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after that the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period 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 th
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cancellation for registration
Form GST REG-19
[See rule 22(3)]
Reference No. – Date
To Name Address
GSTIN / UIN
Application Reference No. (ARN) Date
Order for Cancellation of Registration
This has reference to your reply dated – in response to the notice to show cause dated .
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s).
1.
2.
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
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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 revocation shall be submitted if the registration has been cancelled for the failure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns.
Any change in the mobile number or the e-mail address of authorised signatory submitted as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided
Status of the application can be tracked on the common portal.
No fee is payable for filing application for revocation of cancellation.
Form GST REG-22
[See rule 23(2]
Reference No. – Date
To
GSTIN / UIN
(Name of Taxpayer) (Address)
Application Reference
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is 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 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 of the Proper Officer
Designation Jurisdiction
Form GST REG-24
[See rule 23(3)]
Reply to the notice for rejection of application for revocation of cancellation of registration
Government of India
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
This is a Certificate of Provisional Registration issued under the provisions of the Act.
Form GST REG-26
[See rule 24(2)]
Instructions for filing of Application for enrolment
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 Income-tax Act, 1961 (Act 43 of 1961) s
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s 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. Full Name Designation/Status Signature
1.
2.
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
Date Place
Signature of Authorised
Designation/Status
Instructions for filing online form
Enter your Provisional ID and password as provided by the State/Commercial Tax/Central Excise/Service Tax Department for log in on the GST Portal.
Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The Email address and Mobile Number would be filled as contact information of the Primary Authorised Signatory.
E mail an
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lectronic signature shall be required. Following person can electronically sign application for enrolment:-
Application is required to be mandatorily digitally signed as per following :-
Note :- 1. Applicant shall require to register their DSC on common portal.
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.
Authorised signatory should not be minor.
No fee is applicable for filing application for enrolment.
Acknowledgement
Form GST REG-27
[See rule ââ¬â 24(3)]
Reference No. >
To Provisional ID Name Address
Application Reference Number (
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sional registration is liable to be cancelled for following reason(s).
1.
2.
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.
Form GST REG-29
[See rule 24(4) ]
Application for cancellation of provisional registration
Part A
Form GST REG-30
[See rule 25]
Form for Field Visit Report
Center Jurisdiction (Ward/Circle/Zone)
Form GST ITC ââ¬â 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
*In case it is not feasible to identify invoice, the principle
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ignation/Status Date dd/mm/yyyy
Form GST ITC -02
[See rule ââ¬â 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
Details of ITC to be transferred
Particulars of certifying Chartered Accountant or Cost Accountant
Name of the Firm issuing certificate
Name of the certifying Chartered Accountant/Cost Accountant
Membership number
Date of issuance of certificate to the transferor
Attachment (option for uploading certificate)
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status Date dd/mm/yyyy
Form GST ITC -03
[See rule 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in sto
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le ââ¬â 45(3)]
Details of goods/capital goods sent to job worker and received back
GSTIN –
(a) Legal name –
(b) Trade name, if any ââ¬â
Period: Quarter – Year –
Details of inputs/capital goods sent for job-work
Details of inputs/capital goods received back from job worker or sent out from business place of job-work
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
Place Name of Authorised Signatory â⬦.â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦
Date Designation /Statusâ⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦
Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
Details of Bank Account 1
Note ââ¬â Add more accounts
List of documents uploaded (Identity and address proof)
Verification
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rd supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof]
Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7
Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period
HSN-wise summary of outward supplies
Documents issued during the tax period
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 there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signature
Place Name
of Authorised Signatory â⬦.â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦
Date
Designation /Statusââ¬
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e tax period should be reported for all supplies as under:
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.
For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and
For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7.
Table 4 capturing information relating to B to B supplies should:
be captured in:
Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate-wise;
Table 4B for supplies attracting reverse charge, rate-wise; and
Table 4C relating to
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ix digits) followed by number of shipping bill.
Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table..
In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank.
Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under ââ¬Å0â⬠tax amount heading in Table 6A and 6B.
Table 7 to capture information in respect of taxable supply of:
B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000;
Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall be reported in
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C Large supplies reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6;
Information to be captured rate-wise;
It also captures original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing information the original debit note/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table,
Place of Supply (PoS) only if the same is different from the location of the recipient;
Any debit/ credit note pertaining to invoices issued before the appointed day under the existing law also to be reported in this table; and
Shipping bill to be provided only in case of exports transactions amendment.
Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and r
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R-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4
Zero rated supplies made to SEZ and deemed exports
Debit notes, credit notes (including amendments thereof) issued during current period
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Signatures
Place
Date
Name of Authorised Signatory
Designation /Status
Form GSTR-2
[See rule 60(1)]
Inward supplies received from a registered person other than the supplies attracting reverse charge
(Amount in Rs. for all Tables)
Inward supplies on which tax is to be paid on reverse charge
In
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Status
Instructions ââ¬â
Terms used:
GSTIN: Goods and Services Tax Identification Number
UIN: Unique Identity Number
UQC: Unit Quantity Code
HSN: Harmonized System of Nomenclature
POS: Place of Supply (Respective State)
B to B: From one registered person to another registered person
B to C: From registered person to unregistered person
Table 3 & 4 to capture information of:
Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto- populated details received in GSTR-2A;
Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge;
The recipient taxpayer has the following option to act on the auto populated information:
Accept,
Reject,
Modify (if information provided by supplier is incorrect), or
Keep the transaction pending for action (if goods or services have not been received)
After
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capital goods (including plant and machinery).
Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5.
Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.
Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer.
Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions.
Table 7 captures information on a gross value level.
An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to t
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.
FORM GSTR-2A
[See rule 60(1)]
PART A
Inward supplies received from a registered person other than the supplies attracting reverse charge
(Amount in Rs. for all Tables)
Inward supplies received from a registered person on which tax is to be paid on reverse charge
Debit / Credit notes (including amendments thereof) received during current tax period
PART B
ISD credit (including amendments thereof) received
PART- C
TDS and TCS Credit (including amendments thereof) received
Form GSTR-3
[See rule 61(1)]
Monthly return
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
Outward supplies
Inter-State supplies (Net Supply for the month)
Intra-State supplies (Net supply for the month)
Tax effect of amendments made in respect of outward supplies
Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
5B. Tax effect of amendments in respect of supplies a
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gnatory
â⬦.â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦
Date â⬦â⬦â⬦â⬦â⬦. Designation
/Statusâ⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦
Instructions:-
Terms Used :-
GSTIN :- Goods and Services Tax Identification Number
TDS :- Tax Deducted at source
TCS :- Tax Collected at source
GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer.
Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger.
Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received.
Table 4.1 will not include zero rat
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o
GSTIN
Name
Address
Notice to return defaulter u/s 46 for not filing return
Tax Period – Type of Return –
Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date.
You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act.
Please note that no further communication will be issued for assessing the liability.
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 canc
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GSTR-3B
[See rule 61(5)]
Details of Outward Supplies and inward supplies liable to reverse charge
Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders
Eligible ITC
Values of exempt, nil-rated and non-GST inward supplies
Payment of tax
TDS/TCS Credit
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Instructions:
Value of Taxable Supplies = Value of invoices + value of Debit Notes ââ¬â value of credit notes + value of advances received for which invoices have not been issued in the same month ââ¬â value of advances adjusted against invoices
Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
Amendment in any details to be adjusted and not shown separately
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nothing has been concealed therefrom.
Signature of Authorised Signatory
Place Name of Authorised Signatory
Date Designation /Status
Instructions:-
Terms used:
GSTIN: Goods and Services Tax Identification Number
TDS: Tax Deducted at Source
The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period.
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.
Table 4 to capture information related to inward supplies, rate-wise:
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 regi
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credit note shall be mentioned in the first three columns of this Table,
Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period.
Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns.
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.
TDS credit would be auto-populated in a Table 9.
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)
Inward supplies received from registered person including supplies attracting reverse charge
Debit notes/credit notes (including amendments thereof) received during current period
TDS Credit received
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
Inputs/Capital goods received from Overseas (Import of
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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.
Signatures of Authorised Signatory
Place â⬦â⬦â⬦â⬦â⬦ Name of Authorised Signatory
Date â⬦â⬦â⬦â⬦â⬦. Designation /Status
Instructions:-
Terms used:
GSTIN: Goods and Services Tax Identification Number
UIN: Unique Identity Number
UQC: Unit Quantity Code
HSN: Harmonized System of Nomenclature
POS: Place of Supply (Respective State)
B to B: From one registered person to another registered person
B to C: From registered person to unregistered person
GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
The details in GSTR-5 should be furnished by 20thof the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier.
Table 3 consists of details of import of goods, bill of entry wi
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-State invoices where invoice value is more than 2.5 lakhsâ⬠reported in the previous tax period; and
Original Debit and credit note details and its amendments.
Table 9 covers the Amendments in respect of B2C outward supplies other than inter- State supplies where invoice value is more than Rs 250000/-.
Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the respective ledgers.
Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
GSTIN of the supplier-
(a) Legal name of the registered person –
(b) Trade name, if any –
Name of the Authorised representative in India filing the return ââ¬â
Period: Month – Year –
Taxabl
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6 and 7 (plus / minus)
Redistribution of ITC distributed to a wrong recipient (plus / minus)
Late Fee
Refund claimed from electronic cash ledger
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place Name of Authorised Signatory
Date Designation /Status
Instructions:-
Terms Used :-
GSTIN :- Goods and Services Tax Identification Number
ISD :- Input Service Distributor
ITC: – Input tax Credit.
GSTR-6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period.
ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6.
ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer.
ISD will have late fee and any other lia
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ct of any earlier tax period
Tax deduction at source and paid
Interest, late Fee payable and paid
Refund claimed from electronic cash ledger
Debit entries in electronic cash ledger for TDS/interest payment [to be populated after
payment of tax and submissions of return]
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place: Name of Authorised Signatory
Date: Designation /Status
Instructions ââ¬â
Terms used:
GSTIN: Goods and Services Tax Identification Number
TDS: Tax Deducted at Source
Table 3 to capture details of tax deducted.
Table 4 will contain amendment of information provided in earlier tax periods.
Return cannot be filed without full payment of liability.
Form GSTR 7A
[See rule 66(3)]
Tax Deduction at Source Certificate
TDS Certificate No. ââ¬â
GSTIN of deductor ââ¬â
Na
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Signatory
Date: Designation /Status
Instructions:-
Terms Used :-
GSTIN :- Goods and Services Tax Identification Number
TCS :- Tax Collected at source
An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.
TCS liability will be calculated on the basis of table 3 and table 4.
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 supplierââ¬â¢s GSTR-1 will be at the level of GSTIN of supplier.
Form GSTR -11
[See rule 82]
Details of inward supplies received
(Amount in Rs. for all Tables)
Refund amount
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
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ature.
Note – The status of the application can be viewed through ââ¬ÅTrack Application Statusâ⬠at dash board on the GST Portal.
Form GST PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
Form GST PCT-03
[See rule 83(4)]
Reference No. Date
To Name
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
It has come to my notice that you are guilty of misconduct, the details of which are given hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response within days to the undersigned from the date of receipt of this notice.
Appear before the undersigned on (date)â⬦â⬦â⬦â⬦. (Time)â⬦â⬦â⬦
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
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d Services Tax Practitioner) is attached herewith*.
*Strike out whichever is not applicable.
Signature of the authorised signatory
Name
Designation/Status
Date Place
Part -B
Consent of the Goods and Services Tax Practitioner
I > do hereby solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of (Legal name), GSTIN â⬦â⬦â⬦.. only in respect of the activities specified by (Legal name), GSTIN â⬦â⬦â⬦..
Signature Name
Date Enrolment No.
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Finally Accepted Input Tax Credit
Details of Invoices, Debit and Credit Notes of the month of September that have matched
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed by 20th October
Details of Invoices
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d 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
Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
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
Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November
Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of O
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will also be covered in this part. Such liabilities shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be.
Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit (amount payable).
Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
Form GST PMT ââ¬â01
[See rule 85(1)]
Electronic Liability Register of Taxable Person
(Partââ¬âII: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID GSTIN/Temporary Id ââ¬â
Demand date – Name (Legal) ââ¬â
Trade name, if any –
Stay status ââ¬â Stayed/Un-stayed Period – From – To (dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All
(Amount in Rs.)
Note ââ¬â
All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete d
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egister at the time of making payment through credit or cash ledger. Debit and credit entry will be created simultaneously.
Form GST PMT ââ¬â02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
GSTIN ââ¬â
Name (Legal) ââ¬â Trade name, if any –
Period – From – To (dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All
(Amount in Rs.)
Balance of Provisional credit
Mismatch credit (other than reversed)
Note ââ¬â
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.
Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger
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o States)
Form GST PMT ââ¬â04
[See rules 85(7), 86(6) & 87(12)]
Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register
Note ââ¬â
ââ¬Â¨Central Taxââ¬â¢ stands for Central Goods and Services Tax; ââ¬Â¨State Taxââ¬â¢ stands for State Goods and Services Tax; ââ¬Â¨UT Taxââ¬â¢ stands for Union territory Goods and Services Tax; ââ¬Â¨Integrated Taxââ¬â¢ stands for Integrated Goods and Services Tax and ââ¬Â¨Cessââ¬â¢ stands for Goods and Services Tax(Compensation to States)
Form GST PMT ââ¬â05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id ââ¬â Name (Legal) ââ¬â Trade name, if any
Period – From – To (dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Note ââ¬â
Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TC
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tands for Integrated Goods and Services Tax and ââ¬Â¨Cessââ¬â¢ stands for Goods and Services Tax(Compensation to States)
Form GST PMT ââ¬â06
[See rule 87(2)]
Challan for deposit of goods and services tax
Note: Charges to be separately paid by the person making payment.
Note – UTR stands for Unique Transaction Number for NeFT / RTGS payment.
Form GST PMT ââ¬â07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
Note ââ¬â
The application is meant for the taxpayer where the amount intended to be paid is debited from his account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
The application may be filed if CIN is not conveyed within 24 hours of debit.
Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
ââ¬Â¨Central Taxââ¬â¢ stands for Central Goods and Services Tax; ââ¬Â¨State Taxââ¬â¢ stands for State Goods a
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d as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3))
On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports
Select the type of supplier/ recipient:
Supplier to SEZ Unit
Supplier to SEZ Developer
Recipient of Deemed Exports
Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued
Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Excess payment of tax, if any
Any other (specify)
Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
Bank Account Number :
Name of the Bank :
Bank Account Type :
Name of account holder :
Address of Bank Branch :
IFSC :
MICR :
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No
DECLARATION (u/s 54(3)(ii))
I hereby declare tha
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y other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under rule 96 of the TGST Rules)
Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Statement 1:
(Note: – All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the same was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89
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lication under rule 89 sub rule 2 (b) and (c): Exports with payment of Tax:
Tax Period: â⬦â⬦
(* Shipping Bill and EGM are mandatory; ââ¬â in case of goods; BRC/ FIRC details are mandatoryââ¬â in case of Services)
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Statement 3:
Exports without payment of Tax:
Tax Period: â⬦â⬦
(* Shipping Bill and EGM ââ¬â in case of goods are mandatory; BRC/ FIRC details are mandatoryââ¬â in case of Services)
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Statement 4:
Statement in case of Application under rule 89 sub rule 2 (d) and (e): Refund by the supplier of SEZ/ Developer:
GSTR- 1 Table 5
Tax Period: â⬦â⬦
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax) Co
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provisional basis (Yes /No) Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory; In case of Services: Particulars of Payment Received is mandatory)
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g): Refund by the EOU/ Recipient of Deemed Exports:
Tax Period: â⬦â⬦
Col. 17: POS (only if different from the location of recipient) Col. 18: Indicate if supply attracts reverse charge (Yes / No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none) Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
(* In case of Goods: ARE and Date
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ficate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
FORM-GST-RFD-02
[See rules 90(2) & 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against Acknowledgement Number :
Date of Acknowledgement :
GSTIN/ UIN/ Temporary ID, if applicable :
Applicantââ¬â¢s Name :
Form No. :
Form Description :
Jurisdiction (tick appropriate) : Centre State/ Union Territory: Filed by :
Amount of Refund Claimed:
Note 1: The status of the application can be viewed by entering ARN through Track Application Statusâ⬠on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Reference No. : Date:
To
(GSTIN/ UIN/ Temporary ID)
(Name)
_ (Address)
Subject: Refund Application Reference No. (ARN) â⬦â⬦â⬦â⬦D
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Payment Advice
Payment Advice No: – Date:
To PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No. â⬦â⬦â⬦â⬦â⬦ Order Dateâ⬦â⬦â⬦â⬦â⬦. GSTIN/ UIN/ Temporary ID
Name:
Refund Amount (as per Order):
Date: Signature (DSC):
Place: Name:
Designation: Office Address:
To
(GSTIN/ UIN/ Temporary ID)
(Name)
_ (Address)
FORM-GST-RFD-06
[See rule 92(1),92(3),92(4),92(5) & 96(7)]
Order No.: Date:
To
(GSTIN/ UIN/ Temporary ID)
(Name)
_ (Address)
Show cause notice No. (If applicable)
Acknowledgement No. â⬦â⬦â⬦â⬦ Dated
â⬦â⬦â⬦
Refund Sanction/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, after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
*Strike out whichever is not appli
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ation: Office Address:
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
Reference No. Date:
To
(GSTIN/UIN/Temp.ID No.)
(Name)
_ (Address)
Acknowledgement No. â⬦â⬦â⬦â⬦ Dated
â⬦â⬦â⬦â⬦â⬦.
Order for Complete adjustment of sanctioned Refund Part- A
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details below:
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 (â⬦) of Section (â⬦) of the Act.
OR
Part-B
Order for withholding the refund
With reference to your refund application as referred above and further furnishing of information/ filing of do
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the extent of the amount specified above, should not be rejected for reasons stated above.
You are hereby directed to furnish a reply to this notice within fifteen days from the date of service of this notice.
You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits.
Date: Signature (DSC):
Place: Name:
Designation: Office Address:
FORM-GST-RFD-09
[See rule 92(3)]
Reply to show cause notice
Date:
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
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.
UIN :
Name :
Address :
Tax Period (Quarter) : From To
Amount of Refund Claim
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ge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation / Status – Date
Form GST ASMT – 02
[See rule 98(2)]
Reference No.: Date:
To
GSTIN
-Name
(Address)
Application Reference No. (ARN) â⬦â⬦â⬦â⬦ Dated â⬦â⬦â⬦..
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 und
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y amounting to Rs.
(in words) in the form of (mode) and bond in the prescribed format by –
– (date).
Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order will be treated as null and void as if no such order has been issued.
Signature
Name Designation
Form GST ASMT – 05
[See rule 98(4)]
Furnishing of Security
Note ââ¬â Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order.
Declaration –
The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis.
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the department will be at liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover
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………………. (name of goods/services or both-HSN: _) supplied by the above bounded obligor from time to time could not be made for want of full information with regard to the value or rate of tax applicable thereto;
and whereas the obligor desires that the provisional 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 pa
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…………………….day of ……………………. (month)……………..â⬦â⬦.. (year)
â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦..of â⬦â⬦â⬦â⬦â⬦.. (Designation)
for and on behalf of the President of India./ Governor of â⬦â⬦â⬦â⬦â⬦ (state)”.
Form GST ASMT – 06
[See rule 98(5)]
Reference No.: Date:
To
GSTIN –
Name – Address –
Application Reference No. (ARN) â⬦â⬦â⬦â⬦ Date â⬦â⬦â⬦..
Provisional Assessment order no. – 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 o
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See rule 98(6)]
Application for Withdrawal of Security
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 –
Form GST ASMT ââ¬â 09
[See rule 98(7)]
Reference No.: â⬦â⬦â⬦â⬦ Date
To
GSTIN
Name
Address
Application Reference No. â⬦â⬦â⬦.. dated â⬦â⬦..
Order for release of security or rejecting the application
This has reference to your application mentioned above regarding release of security amounting to Rs. – [ Rupees (in words)]. Your application has been examined and the same is found to be in order. The aforesaid security is hereby released. Or
Your application referred to above regarding release of security was examined but the same was not found to be in order for the following reasons:
>
Therefore, the application
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inabove 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 ââ¬â
Form GST ASMTââ¬â12
[See rule 99(3)]
Reference No.: Date:
To
GSTIN
Name Address
Tax period – F.Y. –
ARN – 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 reference no. – dated . Your reply has been found to be satisfactory and no further action is required to be taken in the matter.
Signature
Name Designation
Form GST ASMT – 13
[See rule 100(1)]
Reference No.: Date:
To GSTIN –
Name – Address –
Tax Period – F.Y. ââ¬â Return Type – Notice Reference No.- Date –
Assessment order under section 62
Preamble – >
The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available
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ress
Tax Period F.Y. –
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered under section of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below:
Brief Facts ââ¬â Grounds ââ¬â Conclusion –
OR
It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with effect from and that you are liable to pay tax for the above mentioned period.
Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be created against you for conducting business without registration despite being liable for registration and why penalty should not be imposed for violation of the provisions of the Act or the rules made thereunder.
In this connection, you are directed to appear before the undersigned on (date) at – (time)
Signature N
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essed and payable:- (details at Annexure)
(Amount in Rs.)
Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues.
Signature
Name
Form GST ASMT – 16
[See rule 100(3)]
Reference No.: Date:
To
GSTIN/ID
Name Address
Tax Period – F.Y. ââ¬â
Assessment order under section 64
Preamble – >
It has come to my notice that un-accounted for goods are lying in stock at godown –
(address) or in a vehicle stationed at (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods.
Therefore, I proceed to assess the tax due on such goods as under: Introduction
Discussion & finding
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ed above has not been found to be in order for the following reasons:
>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
Signature
Name Designation
Form GST ADT – 01
[See rule 101(2)]
Reference No.: Date:
To,
GSTIN â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦. Name â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦ Address â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦
Period – F.Y.(s) – â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦..
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) â⬦â⬦â⬦.. to â⬦â⬦â⬦.. in accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of business on
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¢ââ¬Â¦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦.
Form GST ADT ââ¬â 02
[See rule 101(5)]
Reference No.: Date:
To,
GSTIN â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦.. Name â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦ Address â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦.
Audit Report No. â⬦â⬦â⬦.. dated â⬦â⬦..
Audit Report under section 65(6)
Your books of account and records for the F.Y.â⬦â⬦â⬦â⬦â⬦ has been examined and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings are as under:
[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
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is felt necessary to get your books of account and records examined and audited by â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦(name), chartered accountant / cost accountant nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said chartered accountant / cost accountant.
Signature â⬦â⬦â⬦â⬦â⬦â⬦.. Name â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦ Designation â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦.
Form GST ADT ââ¬â 04
[See rule 102(2)]
Reference No.: Date:
To,
GSTIN â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦.. Name â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦ Address â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦.
Information of Findings upon Special A
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nly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as (designation) and that I am competent to make this application and verify it.
Place _ Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
VERIFICATION
I, (name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents is correct. I am making this application in my capacity as (designation) and that I am competent to make this application and verify it.
Signature
Place _ Name of Appellant/Authorised Signatory Date _ Designation/ Status
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
I,
VERIFICATION
(na
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value of seized goods
Whether the appellant wishes to be heard in person ââ¬â Yes / No
Statement of facts:-
Grounds of appeal:-
Prayer:-
Amount of demand created, admitted and disputed
Details of payment of admitted amount and pre-deposit:-
Details of payment required
Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess)
Interest, penalty, late fee and any other amount payable and paid
Whether appeal is being filed after the prescribed period – Yes / No
If ââ¬Â¨Yesââ¬â¢ in item 17 ââ¬â
Period of delay ââ¬â
Reasons for delay –
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.
Place: Date:
Name of the Applicant:
Form GST APL ââ¬â 02
[See rule 108(3)]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
Reference Number-
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mand in dispute, if any –
Place:
Date:
Name of the Applicant Officer: Designation:
Jurisdiction:
Form GST APL ââ¬â 04
[See rules 113(1) & 115]
Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
Status of order- Confirmed/Modified/Rejected
Amount of demand confirmed:
Place: Date:
Designation: Jurisdiction:
Form GST APL ââ¬â 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
GSTIN/ Temporary ID /UIN –
Name of the appellant –
Address of the appellant ââ¬â
Order appealed against- Number- Date-
Name and Address of the Authority passing the order appealed against –
Date of communication of the order appealed against –
Name of the representative –
Details of the case under dispute:
Brief issue of the case under dispute
Description and classification of goods/ services in dispute
Period of dispute
Amount under dispute:
Market value of seized goods
Whether the appellant wishes to be heard in person?
Statement of f
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of the State:
Designation and Address of the Appellate Authority passing the order appealed against-
Date of communication of the order appealed against-
Details of the case under dispute:
Brief issue of the case under dispute-
Description and classification of goods/ services in dispute-
Period of dispute-
Amount under dispute:
Statement of facts-
Grounds of appeal-
Prayer-
Amount demanded, disputed and admitted:
Place: Date:
Name of the Officer: Designation:
Jurisdiction:-
Form GST APL ââ¬â 08
[See rule 114(1)]
Appeal to the High Court under section 117
Appeal filed by Taxable person / Government of
GSTIN/ Temporary ID/UIN- Name of the appellant/ officer-
Permanent address of the appellant, if applicable-
Address for communication-
Order appealed against Number Date-
Name and Address of the Appellate Tribunal passing the order appealed against-
Date of communication of the order appealed against-
Name of the representative
Details of the case under dis
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n 140(1) and Section 140(4)(a))
Details of statutory forms received for which credit is being carried forward Period: 1st Apr 2015 to 30th June 2017
Amount of tax credit carried forward to electronic credit ledger as State/UT Tax (For all registrations on the same PAN and in the same State)
Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).
Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax (For all registrations on the same PAN and in the same State)
Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and 140(6))
Amount of eligible duties and taxes/VAT/[ET] in respect of
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stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Details of goods held by the agent
Details of credit availed in terms of Section 142 (11 (c))
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom
Signature
Place Name of Authorised Signatory
Date
Designation /Status
GSTIN –
Name of Taxable person –
Tax Period: monthâ⬦â⬦. yearâ⬦â⬦â⬦
Form GST TRAN – 2
[See Rule 117(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.
Credit on State Tax on the stock mentioned in 4 a
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1. GSTIN / Provisional ID1. GSTIN / Provisional ID
2. Legal name2. Legal name
3. Trade name, if any3. Trade name, if any
4. Address of Principal Place of Business4. Address of Principal Place of Business
5. Category of Registered Person 5. Category of Registered Person 5. Category of Registered Person 5. Category of Registered Person 5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as notified by the Government(i) Manufacturers, other than manufacturers of such goods as notified by the Government(i) Manufacturers, other than manufacturers of such goods as notified by the Government(i) Manufacturers, other than manufacturers of such goods as notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II(ii) Suppliers maki
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eclaration ââ¬â
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10.8. Declaration ââ¬â
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 Name
Place
Date Designation / Status9. 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
Place
Date Designation / Status9. Verification
I _ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and
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nufacturers, other than manufacturers of such goods as may be notified by the Government(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.(iii) Any other supplier eligible for composition levy.(iii) Any other supplier eligible for composition levy.(iii) Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted6.
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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
Place
Date Designation / Status9. 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
Place
Date Designation / Status9. 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
Place
Date Designation / Status9. 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
Place
Date Designation /
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on10. Verification10. Verification10. Verification10. Verification
1. GSTIN1. GSTIN
2. Legal name2. Legal name
3. Trade name, if any3. Trade name, if any
4.Address of Principal Place of business4.Address of Principal Place of business
5. Category of Registered Person5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.(iii) Any other supplier eligible for composition levy.
6. Nature of Business6. Nature of Business
7. Date from which withdrawal from composition scheme is sought7. Date from which withdrawal from composition scheme is sought7. Date from which withdrawal from composition scheme is
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clare 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
Place Date
Designation / Status10. 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
Place Date
Designation / Status10. 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
Place Date
Designation / Status
1.GSTIN
2.Details of the show cause noticeReference no.
2.Details of the show cause noticeDate
3.Legal name
4.Trade name, if any
5.Address of the Principal Place of Business
6.Reply to the notice
7.List of documents uploaded
8.VerificationI _ _ hereb
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rietorship concern)Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)
(iii)Email Address :Email Address :Email Address :Email Address :Email Address :Email Address :Email Address :
(iv)Mobile Number :Mobile Number :Mobile Number :Mobile Number :Mobile Number :Mobile Number :Mobile Number :
Note – Informa
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tion submitted above is subject to online verification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B. Authorised signatory filing the application shall provide his mobile number and email address.Note – Informa
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rship(ii) Partnership(ii) Partnership(ii) Partnership(ii) Partnershipïââ¬Å¡Â¢
(iii) Hindu Undivided Family(iii) Hindu Undivided Family(iii) Hindu Undivided Family(iii) Hindu Undivided Familyïââ¬Å¡Â¢(iv) Private Limited Company(iv) Private Limited Company(iv) Private Limited Company(iv) Private Limited Company(iv) Private Limited Companyïââ¬Å¡Â¢
(v) Public Limited Company(v) Public Limited Company(v) Public Limited Company(v) Public Limited Companyïââ¬Å¡Â¢(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Personsïââ¬Å¡Â¢
(vii) Government Department(vii) Government Department(vii) Government Department(vii) Government Departmentïââ¬Å¡Â¢(viii) Public Sector Undertaking(viii) Public Sector Undertaking(viii) Public Sector Undertaking(viii) Public Sector Undertaking(viii) Public Sector Undertakingïââ¬Å¡Â¢
(ix) Unlimited Company(i
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âÂÂDistrictDistrictDistrictâÂÂâÂÂ
4.4.4.JurisdictionStateStateStateCentreCentreCentreCentre
4.4.4.JurisdictionSector, Circle, Ward, Unit, etc. others (specify)Sector, Circle, Ward, Unit, etc. others (specify)Sector, Circle, Ward, Unit, etc. others (specify)
5.5.5.Option for CompositionYes ïââ¬Å¡Â¢ No ïââ¬Å¡Â¢Yes ïââ¬Å¡Â¢ No ïââ¬Å¡Â¢Yes ïââ¬Å¡Â¢ No ïââ¬Å¡Â¢Yes ïââ¬Å¡Â¢ No ïââ¬Å¡Â¢Yes ïââ¬Å¡Â¢ No ïââ¬Å¡Â¢Yes ïââ¬Å¡Â¢ No ïââ¬Å¡Â¢Yes ïââ¬Å¡Â¢ No ïââ¬Å¡Â¢
6. Composition Declaration
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme.6. Composition Declaration
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme.6. Composition Declaration
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act
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pecified in the Act or the rules for opting to pay tax under the composition scheme.
6.1 Category of Registered Person 6.1 Category of Registered Person 6.1 Category of Registered Person 6.1 Category of Registered Person 6.1 Category of Registered Person 6.1 Category of Registered Person 6.1 Category of Registered Person 6.1 Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available(i
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e for composition levy.(iii) Any other supplier eligible for composition levy.(iii) Any other supplier eligible for composition levy.(iii) Any other supplier eligible for composition levy.(iii) Any other supplier eligible for composition levy.
7.Date of commencement of businessDate of commencement of businessDate of commencement of businessDD/MM/YYYYDD/MM/YYYYDD/MM/YYYYDD/MM/YYYY
8.Date on which liability to register arisesDate on which liability to register arisesDate on which liability to register arisesDD/MM/YYYYDD/MM/YYYYDD/MM/YYYYDD/MM/YYYY
9.Are you applying for registration as a casual taxable person?Are you applying for registration as a casual taxable person?Are you applying for registration as a casual taxable person?YesYesNoNo
10.If selected ââ¬Â¨Yesââ¬â¢ in Sr. No. 9, period for which registration is requiredIf selected ââ¬Â¨Yesââ¬â¢ in Sr. No. 9, period for which registration is requiredIf selected ââ¬Â¨Yesââ¬â¢ in Sr. No. 9, period for which registration is
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axTurnover (Rs.)Turnover (Rs.)Turnover (Rs.)Net Tax Liability (Rs.)Net Tax Liability (Rs.)
(i)Integrated TaxIntegrated Tax
(ii)Central TaxCentral Tax
(iii)State TaxState Tax
(iv)UT TaxUT Tax
(v)CessCess
TotalTotal
Payment DetailsPayment Details
Challan Identification NumberDateDateAmount
12.Are you applying for registration as a SEZ Unit?Are you applying for registration as a SEZ Unit?Are you applying for registration as a SEZ Unit?YesYesNoNo
(i) Select name of SEZ(i) Select name of SEZ(i) Select name of SEZ
(ii) Approval order number and date of order(ii) Approval order number and date of order(ii) Approval order number and date of order
(iii) Designation of approving authority(iii) Designation of approving authority(iii) Designation of approving authority
13.Are you applying for registration as a SEZ Developer?Are you applying for registration as a SEZ Developer?Are you applying for registration as a SEZ Developer?YesYesNoNo
(i) Select name of SEZ Developer(i) Select name of SEZ Deve
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er taxable person(s)
14.14.(vii) Change in constitution of business(xiv) Others (Not covered above) ââ¬â Specify
15.15.Indicate existing registrations wherever applicableIndicate existing registrations wherever applicable
Registration number under Value Added TaxRegistration number under Value Added TaxRegistration number under Value Added Tax
Central Sales Tax Registration NumberCentral Sales Tax Registration NumberCentral Sales Tax Registration Number
Entry Tax Registration NumberEntry Tax Registration NumberEntry Tax Registration Number
Entertainment Tax Registration NumberEntertainment Tax Registration NumberEntertainment Tax Registration Number
Hotel and Luxury Tax Registration NumberHotel and Luxury Tax Registration NumberHotel and Luxury Tax Registration Number
Central Excise Registration NumberCentral Excise Registration NumberCentral Excise Registration Number
Service Tax Registration NumberService Tax Registration NumberService Tax Registration Number
Corporate Identify N
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anyTemporary ID, if anyTemporary ID, if any
Others (Please specify)Others (Please specify)Others (Please specify)
16.(a) Address of Principal Place of Business(a) Address of Principal Place of Business(a) Address of Principal Place of Business
Building No./Flat No.Building No./Flat No.Building No./Flat No.Floor No.
Name of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingRoad/Street
City/Town/Locality/VillageCity/Town/Locality/VillageCity/Town/Locality/VillageDistrict
Taluka/BlockTaluka/BlockTaluka/Block
StateStateStatePIN Code
LatitudeLatitudeLatitudeLongitude
(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information
Office Email AddressOffice Email AddressOffice Telephone numberOffice Telephone numberOffice Telephone numberOffice Telepho
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activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory / ManufacturingFactory / ManufacturingFactory / Manufacturingïââ¬Å¡Â¢Wholesale BusinessWholesale Businessïââ¬Å¡Â¢Retail BusinessRetail BusinessRetail BusinessRetail Businessïââ¬Å¡Â¢
Warehouse/DepotWarehouse/DepotWarehouse/Depotïââ¬Å¡Â¢Bonded WarehouseBonded Warehouseïââ¬Å¡Â¢Supplier of servicesSupplier
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it mode)To be auto-populated (Edit mode)
Please specify top 5 GoodsPlease specify top 5 GoodsPlease specify top 5 Goods
Sr.
No.Description of GoodsHSN Code (Four digit)
(i)
(ii)
â⬦
(v)
Please specify top 5 ServicesPlease specify top 5 ServicesPlease specify top 5 Services
Sr. No.Description of ServicesHSN Code (Four digit)
(i)
(ii)
â⬦
(v)
Building No/Flat NoBuilding No/Flat NoBuilding No/Flat NoBuilding No/Flat NoBuilding No/Flat NoBuilding No/Flat NoFloor NoFloor NoFloor NoFloor NoFloor No
Name of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingRoad/StreetRoad/StreetRoad/StreetRoad/StreetRoad/Street
City/Town/Locality/VillageCity/Town/Locality/VillageCity/Town/Locality/VillageCity/Town/Locality/VillageCity/Town/Locality/VillageCity/Town/Locality/VillageDistrictDistrictDistrictDistrictDistrict
Block/TalukaBlock/TalukaBlock/TalukaBlock/TalukaBlock/TalukaBlo
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(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises(c) Nature of premises
OwnLeasedLeasedLeasedRentedRentedRentedRentedConsentConsentConsentConsentSharedSharedSharedOthers (specify)Others (specify)Others (specify)Others (specify)Others (specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business
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Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory / ManufacturingFactory / ManufacturingFactory / Manufacturingïââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢Wholesale BusinessWholesale BusinessWholesale BusinessWholesale BusinessWholesale Businessïââ¬Å¡Â¢Retail BusinessRetail BusinessRetail BusinessRetail BusinessRetail BusinessRetail BusinessRetail Businessïââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢
Warehouse/DepotWarehouse/DepotWarehouse/Depotïââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢Bonded WarehouseBonded Warehous
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Mobile NumberEmail address
Telephone No. with STD
Designation /StatusDirector Identification Number (if any)Director Identification Number (if any)Director Identification Number (if any)Director Identification Number (if any)
Permanent Account NumberAadhaar NumberAadhaar NumberAadhaar NumberAadhaar Number
Are you a citizen of India?Yes / NoPassport No. (in case of foreigners)Passport No. (in case of foreigners)Passport No. (in case of foreigners)Passport No. (in case of foreigners)
Residential AddressResidential AddressResidential AddressResidential AddressResidential AddressResidential AddressResidential Address
Building No/Flat NoFloor NoFloor NoFloor No
Name of the Premises/BuildingRoad/StreetRoad/StreetRoad/Street
City/Town/Locality/VillageDistrictDistrictDistrict
Block/TalukaDistrictDistrictDistrict
StatePIN CodePIN CodePIN Code
Country (in case of foreigner only)ZIP codeZIP codeZIP code
ParticularsFirst NameMiddle NameMiddle NameLast NameLast Name
Name
Photo
Name of Father
Date
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nt ID is not availableProvide following details, if enrolment ID is not availableProvide following details, if enrolment ID is not availableProvide following details, if enrolment ID is not availableProvide following details, if enrolment ID is not availableProvide following details, if enrolment ID is not availableProvide following details, if enrolment ID is not availableProvide following details, if enrolment ID is not availableProvide following details, if enrolment ID is not available
Permanent Account Number
Aadhaar, if Permanent Account Number is not available
First NameFirst NameFirst NameMiddle NameMiddle NameMiddle NameMiddle NameLast NameLast NameLast NameLast Name
Name of Person
Designation / Status
Mobile Number
Email address
Telephone No. with STDFAX No. with STDFAX No. with STDFAX No. with STDFAX No. with STD
1.Photographs (wherever specified in the Application Form)
Proprietary Concern ââ¬â Proprietor
Partnership Firm / Limited Liability Partnership ââ¬â Managi
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For Own premises ââ¬â
Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
For Rented or Leased premises ââ¬â
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.
For premises not covered in (a) and (b) above ââ¬â
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.
For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
If the principal place of business is located in a Special Economic Zone or the applicant is an Special
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digitally sign the application
ProprietorshipProprietor
PartnershipManaging / Authorised Partners
Hindu Undivided FamilyKarta
Private Limited CompanyManaging / Whole-time Directors
Public Limited CompanyManaging / Whole-time Directors
Society/ Club/ Trust/ AOPMembers of Managing Committee
Government DepartmentPerson In charge
Public Sector UndertakingManaging / Whole-time Director
Unlimited CompanyManaging/ Whole-time Director
Limited Liability PartnershipDesignated Partners
Local AuthorityChief Executive Officer or Equivalent
Statutory BodyChief Executive Officer or Equivalent
Foreign CompanyAuthorised Person in India
Foreign Limited Liability PartnershipAuthorised Person in India
Others (specify)Person In charge
Sr. NoType of ApplicantType of Signature required
1.Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company
Limited Liability Partnership Foreign Company
Foreign Limited Liability PartnershipDigital Signature Certificate (DSC)- Class-2 and
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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: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:
Place: Date: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:
Place: Date: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/Sta
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gistration certificate is required to be prominently displayed at all places of business in the State.Note: The registration certificate is required to be prominently displayed at all places of business in the State.Note: The registration certificate is required to be prominently displayed at all places of business in the State.Note: The registration certificate is required to be prominently displayed at all places of business in the State.
(i)Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Deduction and Collection Account Number)Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Deduction and Collection Account Number)Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Deduction and Collection Account Number)Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Deduction and Collection Account Number)Legal Name
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Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)Permanent Account Nu
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nd Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available)Tax Deduction and Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available)Tax Deduction and Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available)Tax Deduction and Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available)Tax Deduction and Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available)
(iv)Email AddressEmail AddressEmail AddressEmail AddressEmail AddressEmail AddressEmail AddressEmail AddressEmail AddressEmail Address
(v)Mobile NumberMobile NumberMobile NumberMobile NumberMobile NumberMobile NumberMobile NumberMobile NumberMobile NumberMobile Number
Note – Information submitted above is su
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up Part-B.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
Part ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âBPart ââ¬âB
1Trade Name, if anyTrade Name, if anyTrade Name, if any
2Constitution of Business (Please Select the Appropriate)Constitution of Business (Please Select the Appropriate)Constitution of Business (Please Select the Appropriate)Constitution of Business (Please Select the Appropriate)Constitution of Business (Please Select the Appropriate)Constitution of Business (Please Se
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(v) Public Limited Companyïââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Personsïââ¬Å¡Â¢
(vii) Government Department(vii) Government Department(vii) Government Departmentïââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢(viii) Public Sector Undertaking(viii) Public Sector Undertaking(viii) Public Sector Undertaking(viii) Public Sector Undertaking(viii) Public Sector Undertaking(viii) Public Sector Undertaking(viii) Public Sector Undertaking(viii) Public Sector Undertakingïââ¬Å¡Â¢
(ix) Unlimited Company(ix) Unlimited Company(ix) Unlimited Companyïââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢(x) Limited Liability Partnership(x) Limited Liability Partnership(x) Limited Liability Partnership(x) Limited Liability Partnership(x) Limited L
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eâÂÂâÂÂâÂÂâÂÂâÂÂâÂÂDistrictDistrictDistrictâÂÂâÂÂ
4Jurisdiction -Jurisdiction -StateStateStateStateStateStateStateCentreCentreCentreCentre
Sector /Circle/ Ward /Charge/Unit etc.Sector /Circle/ Ward /Charge/Unit etc.Sector /Circle/ Ward /Charge/Unit etc.Sector /Circle/ Ward /Charge/Unit etc.Sector /Circle/ Ward /Charge/Unit etc.Sector /Circle/ Ward /Charge/Unit etc.Sector /Circle/ Ward /Charge/Unit etc.
5Type of registrationType of registrationType of registrationType of registrationType of registrationType of registrationType of registrationTax Deductor Tax CollectorTax Deductor Tax CollectorTax Deductor Tax CollectorTax Deductor Tax CollectorTax Deductor Tax CollectorTax Deductor Tax Collector
6.Government (Centre / State/Union Territory)Government (Centre / State/Union Territory)Government (Centre / State/Union Territory)Government (Centre / State/Union Territory)Government (Centre / State/Union Territory)Government (Centre / State/Union Territory)Government (
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Flat No.Building No./Flat No.Building No./Flat No.Floor No.Floor No.Floor No.Floor No.Floor No.
Name of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingRoad/StreetRoad/StreetRoad/StreetRoad/StreetRoad/Street
City/Town/Locality/VillageCity/Town/Locality/VillageCity/Town/Locality/VillageCity/Town/Locality/VillageDistrictDistrictDistrictDistrict
Block/TalukaBlock/TalukaBlock/TalukaBlock/TalukaDistrictDistrictDistrictDistrict
LatitudeLatitudeLatitudeLatitudeLongitudeLongitudeLongitudeLongitude
StateStateStateStatePIN CodePIN CodePIN CodePIN Code
(b) Contact Information(b) Contact Information(b) Contact Information(b) Contact Information
Office Email AddressOffice Email AddressOffice Email AddressOffice Email AddressOffice Telephone numberOffice Telephone numberOffice Telephone numberOffice Telephone numberOffice Telephone numberOffice Telephone number
Mobile NumberMobile N
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rter Exporter Code), if applicableIEC (Importer Exporter Code), if applicableIEC (Importer Exporter Code), if applicable
12Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting taxDetails of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting taxDetails of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting taxDetails of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting taxDetails of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting taxDetails of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting taxDetails of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting taxDetails of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting taxDetails of DDO (Drawing and Disbursing Officer) / Person responsible
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ase of Foreigners)
Residential AddressResidential AddressResidential AddressResidential AddressResidential AddressResidential AddressResidential AddressResidential AddressResidential AddressResidential Address
Building No/Flat NoBuilding No/Flat NoBuilding No/Flat NoFloor NoFloor NoFloor NoFloor No
Name of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingLocality/VillageLocality/VillageLocality/VillageLocality/Village
StateStateStatePIN CodePIN CodePIN CodePIN Code
13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory
Details of Signatory No. 113. Details of Authorised Signatory Checkbox for Primary Authorised Signatory
Details of Signatory No. 113. Details of Authorised Signatory Checkbox for Primary Authorised Signatory
Details of Signatory No. 113. Details of Authorised Signatory Checkbox for Primary Authorised Signatory
Details of Signatory No. 113. Details of Authorised Signatory Checkbox for Primary Authorised Signatory
Detail
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mber
Are you a citizen of India?Are you a citizen of India?Yes / NoYes / NoPassport No. (in case of foreigners)Passport No. (in case of foreigners)
Note ââ¬â Add more â⬦Note ââ¬â Add more â⬦Note ââ¬â Add more â⬦Note ââ¬â Add more â⬦Note ââ¬â Add more â⬦Note ââ¬â Add more â⬦Note ââ¬â Add more â⬦Note ââ¬â Add more â⬦Note ââ¬â Add more â⬦
14.14.Consent
I on behalf of the holder of Aadhar number
give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain my details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠has informed me that identity information would only be used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.Consent
I on behalf of the holder of Aadhar number
give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain my details from UID
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used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.Consent
I on behalf of the holder of Aadhar number
give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain my details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠has informed me that identity information would only be used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.Consent
I on behalf of the holder of Aadhar number
give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain my details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠has informed me that identity information would only be used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of auth
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le for deducting tax/collecting tax/Authorised Signatory Date: DesignationVerification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom
(Signature) Place: Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory Date: DesignationVerification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom
(Signature) Place: Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory Date: DesignationVerification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom
(Signature) Place: Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory Date
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or any other mode as specified or as may be notified.
HeadIntegrated taxCentral taxState taxUT TaxCess
Tax
Interest
Penalty
Others
Total
(i)Legal Name of the Non-Resident Taxable Person
(ii)Permanent Account Number of the Non-Resident Taxable person, if any
(iii)Passport number, if Permanent Account Number is not available
(iv)Tax identification number or unique number on the basis of which the entity is identified by the Government of that country
(v)Name of the Authorised Signatory (as per Permanent Account Number)
(vi)Permanent Account Number of the Authorised Signatory
(vii)Email Address of the Authorised Signatory
(viii)Mobile Number of the Authorised Signatory (+91)
Note – Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.Note – Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.Note – Relevant information submitted above is su
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riod for which registration is requiredDD/MM/YYYYDD/MM/YYYYDD/MM/YYYYDD/MM/YYYY
3Turnover DetailsEstimated Turnover (Rs.)Estimated Turnover (Rs.)Estimated Tax Liability (Net) (Rs.)Estimated Tax Liability (Net) (Rs.)
Intra- StateIntra- StateInter ââ¬âStateInter ââ¬âStateCentral TaxState TaxUT TaxUT TaxIntegrated TaxCess
4Address of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person in the Country of OriginAddress of Non-Resident taxable person
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ress Line 2Address Line 2Address Line 2Address Line 2
4Address Line 3Address Line 3Address Line 3Address Line 3Address Line 3Address Line 3Address Line 3Address Line 3Address Line 3Address Line 3Address Line 3Address Line 3
4Country (Drop Down)Country (Drop Down)Country (Drop Down)Country (Drop Down)Country (Drop Down)Country (Drop Down)Country (Drop Down)Country (Drop Down)Country (Drop Down)Country (Drop Down)Country (Drop Down)Country (Drop Down)
4Zip CodeZip CodeZip CodeZip CodeZip CodeZip CodeZip CodeZip CodeZip CodeZip CodeZip CodeZip Code
4E mail AddressE mail AddressE mail AddressE mail AddressE mail AddressE mail AddressE mail AddressE mail AddressE mail AddressE mail AddressE mail AddressE mail Address
4Telephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone Number
5Address of Principal Place of Business in IndiaAddress of Principal Place of Busine
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ocalityDistrictDistrictDistrictDistrictDistrictDistrictDistrict
5Block/TalukaBlock/TalukaBlock/TalukaBlock/TalukaBlock/TalukaDistrictDistrictDistrictDistrictDistrictDistrictDistrict
5LatitudeLatitudeLatitudeLatitudeLatitudeLongitudeLongitudeLongitudeLongitudeLongitudeLongitudeLongitude
5StateStateStateStateStatePIN CodePIN CodePIN CodePIN CodePIN CodePIN CodePIN Code
5Mobile NumberMobile NumberMobile NumberMobile NumberMobile NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone NumberTelephone Number
5E mail AddressE mail AddressE mail AddressE mail AddressE mail AddressFax Number with STDFax Number with STDFax Number with STDFax Number with STDFax Number with STDFax Number with STDFax Number with STD
6Details of Bank Account in IndiaDetails of Bank Account in IndiaDetails of Bank Account in IndiaDetails of Bank Account in IndiaDetails of Bank Account in IndiaDetails of Bank Account in IndiaDetails of Bank Account in IndiaDetails of Bank Accou
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n) as per the field values in the formDocuments Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the formDocuments Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the formDocuments Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the formDocuments Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the formDocuments Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the formDocuments Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
8Declaration
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 therefr
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en concealed therefrom.
Signature
Place: Name of Authorised Signatory
Date: Designation: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.
Signature
Place: Name of Authorised Signatory
Date: Designation: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.
Signature
Place: Name of Authorised Signatory
Date: Designation: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.
Signature
Place: Name of Authorised Signatory
Date: Designation:Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belie
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latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) and (b) above ââ¬â
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.
2.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 is identified by the Government of that country or itââ¬â¢s Permanent Account Number, if available.
3Bank Account related proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Bus
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ill 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
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.
Signature of Authorised Signatory
Place: Date:
Designation/Status:
Sr. NoType of ApplicantDigital Signature required
1.Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company
Limited Liability Partnership Foreign Company
Foreign Limited Liability PartnershipDigital Signature Certificate(DSC) class 2 and above
2.Other than aboveDigital Signature Certificate class 2 and above
e-Signature or
as may be notified
(i)Legal Name of the person
(ii)Permanent Account Number of the person, if any
(iii)Tax identification number or unique number on the basis of which the entity is identified by the Gover
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ationality
1.Aadhaar, if anyAadhaar, if any
1.Address of the Authorised SignatoryAddress of the Authorised SignatoryAddress line 1
1.Address of the Authorised SignatoryAddress of the Authorised SignatoryAddress line 2
1.Address of the Authorised SignatoryAddress of the Authorised SignatoryAddress line 3
2.Date of commencement of the online service in India.Date of commencement of the online service in India.DD/MM/YYYY
3Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1.
2.
3â⬦Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1.
2.
3â⬦Uniform Resource Locators (URLs) of the website through which taxable services are provided: 1.
2.
3â⬦
4JurisdictionJurisdictionCenterCenter
5Details of Bank AccountDetails of Bank AccountDetails of Bank AccountDetails of Bank AccountDetails of Bank AccountDetails of Bank AccountDetails of Bank Account
5Account NumberType of accountType of account
5Bank N
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ven herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, _ â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦. 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.
Signature
Place: Name of Authorised Signatory:
Date: Designation: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, _ â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦. 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.
Signature
Place: Name
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e online recipient located in taxable territory and deposit the same with Government of India.
Signature
Place: Name of Authorised Signatory:
Date: Designation: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, _ â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦. 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.
Signature
Place: Name of Authorised Signatory:
Date: Designation: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, _ â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦. hereby declare
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pal Khata copy or copy of Electricity Bill.
For Rented or Leased premises ââ¬â
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.
For premises not covered in (a) and (b) above ââ¬â
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.
2.Proof of :
Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3Bank Accoun
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YYYYDD/MM/YYYY
6.Period for which extension is requested.Period for which extension is requested.Period for which extension is requested.FromFromToToTo
6.Period for which extension is requested.Period for which extension is requested.Period for which extension is requested.DD/MM/YYYYDD/MM/YYYYDD/MM/YYYYDD/MM/YYYYDD/MM/YYYY
7.Turnover Details for the extended period (Rs.)Turnover Details for the extended period (Rs.)Turnover Details for the extended period (Rs.)Estimated Tax Liability (Net) for the extended period (Rs.)Estimated Tax Liability (Net) for the extended period (Rs.)Estimated Tax Liability (Net) for the extended period (Rs.)Estimated Tax Liability (Net) for the extended period (Rs.)Estimated Tax Liability (Net) for the extended period (Rs.)
7.Inter- StateInter- StateIntra-StateCentral TaxState TaxUT
TaxIntegrated TaxCess
7.
8.Payment detailsPayment detailsPayment detailsPayment detailsPayment detailsPayment detailsPayment detailsPayment details
8.DateCINCINBRNBRNAmountAmountA
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firm 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.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.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.
Signature
Place: Name of Authorised Signatory:
Date: Designation / Status:Signature
Place: Name of Authorised Signatory:
Date: Designation / Status:Signature
Place: Name of Authorised Signatory:
Date: Designation / Status:Signature
Place: Name of Authorised Signatory:
Date: Designation / Status:Signature
Place: Name of Authorised Signatory:
Date: Designation / Status:Signature
Place: Name of Authorised Signatory:
Date: Designation / Status:Signature
Place:
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pplicableName and Legal Name, if applicable
2.GenderGenderGenderGenderGenderGenderGenderGenderMale/Female/Other
3.Fatherââ¬â¢s NameFatherââ¬â¢s NameFatherââ¬â¢s NameFatherââ¬â¢s NameFatherââ¬â¢s NameFatherââ¬â¢s NameFatherââ¬â¢s NameFatherââ¬â¢s Name
4.Date of BirthDate of BirthDate of BirthDate of BirthDate of BirthDate of BirthDate of BirthDate of BirthDD/MM/YYYY
5.Address the PersonofBuilding No./ Flat No.Building No./ Flat No.Building No./ Flat No.Building No./ Flat No.Building No./ Flat No.Building No./ Flat No.
5.Address the PersonofFloor No.Floor No.Floor No.Floor No.Floor No.Floor No.
5.Address the PersonofName of Premises/ BuildingName of Premises/ BuildingName of Premises/ BuildingName of Premises/ BuildingName of Premises/ BuildingName of Premises/ Building
5.Address the PersonofRoad/ StreetRoad/ StreetRoad/ StreetRoad/ StreetRoad/ StreetRoad/ Street
5.Address the PersonofTown/City/Locality/ VillageTown/City/Locality/ VillageTown/City/Locality/ Villag
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r ID No./ Passport No./Driving License No./ Aadhaar No./ Other)Other ID, if any
(Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other)Other ID, if any
(Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other)Other ID, if any
(Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other)
10.Reasons for temporary registrationReasons for temporary registrationReasons for temporary registrationReasons for temporary registrationReasons for temporary registrationReasons for temporary registrationReasons for temporary registrationReasons for temporary registration
11.Effective date of registration / temporary IDEffective date of registration / temporary IDEffective date of registration / temporary IDEffective date of registration / temporary IDEffective date of registration / temporary IDEffective date of registration / temporary IDEffective date of registration / temporary IDEffective date of registration / temporary ID
12.Registration No. / Temporary IDRegi
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n State
4.Building No./Flat No.Building No./Flat No.Building No./Flat No.Building No./Flat No.Floor No.Floor No.
4.Name of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingName of the Premises/BuildingRoad/StreetRoad/Street
4.City/Town/VillageCity/Town/VillageCity/Town/VillageCity/Town/VillageDistrictDistrict
4.Block/TalukaBlock/TalukaBlock/TalukaBlock/Taluka
4.LatitudeLatitudeLatitudeLatitudeLongitudeLongitude
4.StateStateStateStatePIN CodePIN Code
4.Contact InformationContact InformationContact InformationContact Information
4.Email AddressTelephone number
4.Fax NumberMobile Number
7.Details of Authorised Signatory, if applicableDetails of Authorised Signatory, if applicableDetails of Authorised Signatory, if applicableDetails of Authorised Signatory, if applicableDetails of Authorised Signatory, if applicableDetails of Authorised Signatory, if applicable
7.ParticularsParticularsFirst NameFirst NameMiddle NameLast name
7.NameName
7.PhotoPhoto
7.Name of F
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if required)Bank Account Details (add more if required)Bank Account Details (add more if required)Bank Account Details (add more if required)Bank Account Details (add more if required)Bank Account Details (add more if required)Bank Account Details (add more if required)
8Account NumberType of AccountType of Account
8IFSCBank NameBank Name
8Branch Address
9.Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number generated and allotted to r
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r who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number generated and allotted to respective UN Body/ Embassy etc.Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number generated and
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proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number generated and allotted to respective UN Body/ Embassy etc.Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number g
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tity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Identity Number generated and allotted to respective UN Body/ Embassy etc.Documents Uploaded
The authorised person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the applicant to represent the UN Body / Embassy etc. in India and link it along with the Unique Iden
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ation given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.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.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.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.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.Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to th
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n
4. Amendment summary4. Amendment summary4. Amendment summary4. Amendment summary4. Amendment summary
Sr. NoField NameEffective Date (DD/MM/YYYY)Effective Date (DD/MM/YYYY)Reasons(s)
5. List of documents uploaded (a)
(b)
(c)
â⬦5. List of documents uploaded (a)
(b)
(c)
â⬦5. List of documents uploaded (a)
(b)
(c)
â⬦5. List of documents uploaded (a)
(b)
(c)
â⬦5. List of documents uploaded (a)
(b)
(c)
â⬦
6. 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
Signature
Place: Name of Authorised Signatory
Date: Designation / Status:6. 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
Signature
Place: Name of Authorised Signatory
Date: Designation / Status:6. Declaration
I hereby solemnly affirm
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ile telephone, fax )Name of Premises/ BuildingRoad/ Street
5Address for future correspondence (including email, mobile telephone, fax )City/Town/ VillageDistrict
5Address for future correspondence (including email, mobile telephone, fax )Block/TalukaDistrict
5Address for future correspondence (including email, mobile telephone, fax )LatitudeLongitude
5Address for future correspondence (including email, mobile telephone, fax )StatePIN Code
5Address for future correspondence (including email, mobile telephone, fax )Mobile (with country code)Telephone
5Address for future correspondence (including email, mobile telephone, fax )emailFax Number
6.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)Discontinuance /
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iness 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)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)
7.In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc.In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc.In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc.In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamat
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cipal Place of BusinessName of Premises/ BuildingName of Premises/ BuildingRoad/ StreetRoad/ Street
(iii)Address of Principal Place of BusinessCity/Town/ VillageCity/Town/ VillageDistrictDistrict
(iii)Address of Principal Place of BusinessBlock/TalukaBlock/TalukaDistrictDistrict
(iii)Address of Principal Place of BusinessLatitudeLatitudeLongitudeLongitude
(iii)Address of Principal Place of BusinessStateStatePIN CodePIN Code
Mobile (with country code)Mobile (with country code)Mobile (with country code)TelephoneTelephoneTelephone
emailemailemailFax NumberFax Number
8.Date from which registration is to be cancelled.Date from which registration is to be cancelled.Date from which registration is to be cancelled.Date from which registration is to be cancelled.Date from which registration is to be cancelled.
9Particulars of last Return FiledParticulars of last Return FiledParticulars of last Return FiledParticulars of last Return FiledParticulars of last Return FiledParticulars of last Retur
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k on the effective date of cancellation of registration.Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration.Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration.Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration.Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration.Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration.Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration.
DescriptionDescriptionValue of Stock (Rs.)Input Tax Credit/ Tax Payable (whichever is higher) (Rs.)Input Tax Credit/ Tax Payable (whichever is higher) (Rs.)Input Tax Credit/ Tax Payable (whiche
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t from Cash LedgerDetails of tax paid, if any
Payment from Cash LedgerDetails of tax paid, if any
Payment from Cash Ledger
11.11.Sr. No.Debit Entry No.Central TaxCentral TaxState TaxState TaxUT TaxUT TaxUT TaxIntegrated TaxCess
11.11.1.
11.11.2.
11.11.Sub-Total
11.11.Payment from ITC LedgerPayment from ITC LedgerPayment from ITC LedgerPayment from ITC LedgerPayment from ITC LedgerPayment from ITC LedgerPayment from ITC LedgerPayment from ITC LedgerPayment from ITC LedgerPayment from ITC LedgerPayment from ITC Ledger
11.11.Sr. No.Debit Entry No.Central TaxCentral TaxState TaxState TaxUT TaxUT TaxUT TaxIntegrated TaxCess
11.11.1.
11.11.2.
11.11.Sub-Total
11.11.Total Amount of Tax PaidTotal Amount of Tax Paid
12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents uploaded12. Documents upload
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en concealed therefrom.13. Verification
I/We <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.13. Verification
I/We <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.13. Verification
I/We <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.13. Verification
I/We <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.13. Verification
I/We <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belie
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uthorised SignatorySignature of Authorised SignatorySignature of Authorised Signatory
PlacePlacePlacePlacePlacePlaceName of the Authorised SignatoryName of the Authorised SignatoryName of the Authorised SignatoryName of the Authorised SignatoryName of the Authorised SignatoryName of the Authorised SignatoryName of the Authorised Signatory
DateDateDateDateDateDateDesignation / StatusDesignation / StatusDesignation / StatusDesignation / StatusDesignation / StatusDesignation / StatusDesignation / Status
Constitution of BusinessPerson who can digitally sign the application
ProprietorshipProprietor
PartnershipManaging / Authorised Partners
Hindu Undivided FamilyKarta
Private Limited CompanyManaging / Whole-time Directors/ Chief Executive Officer
Public Limited CompanyManaging / Whole-time Directors/ Chief Executive Officer
Society/ Club/ Trust/ AOPMembers of Managing Committee
Government DepartmentPerson In charge
Public Sector UndertakingManaging / Whole-time Directors/ Chief Executive Of
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ed Signatory
Name Designation/Status
Place DateVerification
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
Place DateVerification
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
Place Date
HeadCentral TaxState TaxUT TaxIntegrated TaxCess
Tax
Interest
Penalty
Others
Total
1.GSTIN (cancelled)GSTIN (cancelled)
2.Legal NameLegal Name
3.Trade Name, if anyTrade Name, if any
4.Address
(Principal place of business)Address
(Principal place of business)
5.Cancellation Order No.Cancellation Order No.Date ââ¬âDate ââ¬â
6Reason for cancellationReason for cancellation
7Details of last return filedDetails
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t to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Full Name (first name, middle, surname)
Designation/Status
Place DateVerification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Full Name (first name, middle, surname)
Designation/Status
Place DateVerification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Full Name (first name, middle, surname)
Designation/Status
Place DateVerification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signator
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eclare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Full Name (first name, middle, surname)
Designation/Status
Place Date
1.Reference No. of NoticeDate
2.Application Reference No. (ARN)Date
3.GSTIN, if applicable
4.Information/reasons
5.List of documents filed
6.Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Place
Designation/Status
DateVerification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Place
Designation/Status
DateVerification
I hereby solemnly affirm and declare that the information given her
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g TaxpayerApplication for Enrolment of Existing TaxpayerApplication for Enrolment of Existing Taxpayer
Taxpayer DetailsTaxpayer DetailsTaxpayer DetailsTaxpayer DetailsTaxpayer DetailsTaxpayer Details
1. Provisional ID1. Provisional ID
2. Legal Name (As per Permanent Account Number )2. Legal Name (As per Permanent Account Number )
3. Legal Name (As per State/Center)3. Legal Name (As per State/Center)
4. Trade Name, if any4. Trade Name, if any
5. Permanent Account Number of Business5. Permanent Account Number of Business
6. Constitution6. Constitution
7. State7. State
7A Sector, Circle, Ward, etc. as applicable7A Sector, Circle, Ward, etc. as applicable
7B. Center Jurisdiction7B. Center Jurisdiction
8. Reason of liability to obtain Registration8. Reason of liability to obtain RegistrationRegistration under earlier lawRegistration under earlier lawRegistration under earlier lawRegistration under earlier law
9. Existing Registrations9. Existing Registrations9. Existing Registrations9. Exis
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porter Code NumberImport/Exporter Code Number
11Registration Under Duty Of Excise On Medicinal And Toiletry ActRegistration Under Duty Of Excise On Medicinal And Toiletry Act
12Others (Please specify)Others (Please specify)
10. Details of Principal Place of Business10. Details of Principal Place of Business10. Details of Principal Place of Business10. Details of Principal Place of Business10. Details of Principal Place of Business10. Details of Principal Place of Business
Building No. /Flat No.Building No. /Flat No.Floor No
Name of the Premises/BuildingName of the Premises/BuildingRoad/StreetRoad/Street
Locality/VillageLocality/VillageDistrictDistrict
StateStatePIN CodePIN Code
LatitudeLatitudeLongitudeLongitude
Contact InformationContact InformationContact InformationContact InformationContact InformationContact InformationContact InformationContact InformationContact InformationContact InformationContact Information
Office Email AddressOffice Email AddressOffice Telephone NumberOffi
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Activities being carried out10B. Nature of Business Activities being carried out10B. Nature of Business Activities being carried out
Factory / ManufacturingFactory / ManufacturingWholesale BusinessWholesale BusinessWholesale BusinessWholesale BusinessRetail BusinessWarehouse/DepotWarehouse/DepotWarehouse/DepotWarehouse/Depot
Bonded WarehouseBonded WarehouseService ProvisionService ProvisionService ProvisionService ProvisionOffice/Sale OfficeLeasing BusinessLeasing BusinessLeasing BusinessLeasing Business
Service RecipientService RecipientEOU/ STP/ EHTPEOU/ STP/ EHTPEOU/ STP/ EHTPEOU/ STP/ EHTPSEZInput Service Distributor (ISD)Input Service Distributor (ISD)Input Service Distributor (ISD)Input Service Distributor (ISD)
Works ContractWorks ContractOthers (Specify)Others (Specify)Others (Specify)Others (Specify)
11. Details of Additional Places of Business11. Details of Additional Places of Business11. Details of Additional Places of Business11. Details of Additional Places of Business11
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x NoOffice Fax No
11A.Nature of Possession of Premises11A.Nature of Possession of Premises11A.Nature of Possession of Premises11A.Nature of Possession of Premises(Own; Leased; Rented; Consent; Shared)(Own; Leased; Rented; Consent; Shared)(Own; Leased; Rented; Consent; Shared)(Own; Leased; Rented; Consent; Shared)(Own; Leased; Rented; Consent; Shared)(Own; Leased; Rented; Consent; Shared)(Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out11B.Nature of Business Activities being carried out
Factory /
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2. Details of Goods/ Services supplied by the Business12. Details of Goods/ Services supplied by the Business12. Details of Goods/ Services supplied by the Business12. Details of Goods/ Services supplied by the Business12. Details of Goods/ Services supplied by the Business12. Details of Goods/ Services supplied by the Business12. Details of Goods/ Services supplied by the Business
Sr. No.Description of GoodsDescription of GoodsDescription of GoodsDescription of GoodsDescription of GoodsDescription of GoodsDescription of GoodsHSN CodeHSN CodeHSN Code
Sr. No.Description of ServicesDescription of ServicesDescription of ServicesDescription of ServicesDescription of ServicesDescription of ServicesDescription of ServicesHSN CodeHSN CodeHSN Code
13. Total Bank Accounts maintained by you for conducting Business13. Total Bank Accounts maintained by you for conducting Business13. Total Bank Accounts maintained by you for conducting Business13. Total Bank Accounts maintained by you for conducti
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ers/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
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me
Name of Father/HusbandName of Father/Husband
Date of BirthDD/ MM/ YYYYGenderGenderGenderGenderGender
Mobile NumberMobile NumberEmail AddressEmail AddressEmail AddressEmail AddressEmail Address
Telephone NumberTelephone Number
Identity InformationIdentity InformationIdentity InformationIdentity InformationIdentity InformationIdentity InformationIdentity InformationIdentity InformationIdentity InformationIdentity InformationIdentity InformationIdentity InformationIdentity InformationIdentity Information
DesignationDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification Number
Permanent Account NumberAadhaar NumberAadhaar NumberAadhaar NumberAadhaar NumberAadhaar NumberAadhaar NumberAadhaar NumberAadhaar Number
Are you a citizen of India?Are you a citizen of India?Are you a citizen of India?Passport NumberPas
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ed Signatory15. Details of Primary Authorised Signatory15. Details of Primary Authorised Signatory15. Details of Primary Authorised Signatory15. Details of Primary Authorised Signatory15. Details of Primary Authorised Signatory15. Details of Primary Authorised Signatory15. Details of Primary Authorised Signatory
NameName
Name of Father/HusbandName of Father/Husband
Date of BirthDate of BirthDD / MM / YYYYDD / MM / YYYYGenderGenderGenderGender
Mobile NumberMobile NumberEmail AddressEmail AddressEmail AddressEmail AddressEmail Address
Telephone NumberTelephone Number
Identity InformationIdentity Information
DesignationDesignationDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification NumberDirector Identification Number
Permanent Account NumberPermanent Account NumberAadhaar NumberAadhaar NumberAadhaar NumberAadhaar NumberAadhaar NumberAa
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ed with provision to upload relevant document against each entry in the list. (Refer instruction)List of Documents Uploaded
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)List of Documents Uploaded
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)List of Documents Uploaded
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)List of Documents Uploaded
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 agains
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Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠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.16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠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.16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provi
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etworkâ⬠to obtain details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠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.16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠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.
Digital
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rrect to the best of my knowledge and belief and nothing has been concealed therefrom.
Digital Signature/E-Sign17. 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.
Digital Signature/E-Sign
Name of the Authorised SignatoryPlacePlace
Designation of Authorised SignatoryDateDate
1.Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern ââ¬â Proprietor
Partnership Firm / Limited Liability Partnership ââ¬â 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 ââ¬â Karta
Company ââ¬â Managing Director or the Authorised Person Trust ââ¬â Managing Trustee
Association of Person or Body of Individual ââ¬âMembers of Managing Committee (personal details of all member
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or premises not covered in (a) and (b) above ââ¬â
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.
4Bank 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 ââ¬â containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
5For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect as specified.
Constitution of BusinessPerson who can digitally sign the application
ProprietorshipProprietor
PartnershipManaging / Authorised Partners
Hindu Undivided FamilyKarta
Private Limited CompanyManaging / Whole-time Directors and Managing Director/Whole Time Director/ Chief Exec
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icate(DSC) Class 2 and above
2.Other than aboveDigital Signature Certificate class 2 and above
e-Signature
HeadCentral TaxState TaxUT TaxIntegrated TaxCess
Tax
Interest
Penalty
Others
Total
(i) Provisional ID(i) Provisional ID(i) Provisional ID(i) Provisional ID
(ii) Email ID(ii) Email ID(ii) Email ID(ii) Email ID
(iii) Mobile Number(iii) Mobile Number(iii) Mobile Number(iii) Mobile Number
Part BPart BPart BPart BPart BPart BPart BPart B
1. Legal Name (As per Permanent Account Number)1. Legal Name (As per Permanent Account Number)1. Legal Name (As per Permanent Account Number)1. Legal Name (As per Permanent Account Number)
2. Address for correspondence2. Address for correspondence2. Address for correspondence2. Address for correspondence2. Address for correspondence2. Address for correspondence2. Address for correspondence2. Address for correspondence
Building No./ Flat No.Building No./ Flat No.Floor No.Floor No.
Name of Premises/ BuildingName of Premises/ BuildingRoad/ StreetRoad/ S
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nowledge and belief and nothing has been concealed.5. Declaration
(i) I , being of do hereby declare that I am not liable to registration under the provisions of the Act.
6. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed.5. Declaration
(i) I , being of do hereby declare that I am not liable to registration under the provisions of the Act.
6. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed.5. Declaration
(i) I , being of do hereby declare that I am not liable to registration under the provisions of the Act.
6. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed.5. Declaration
(i) I , being of do h
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erification
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.
Aadhaar NumberPermanent Account NumberPermanent Account NumberPermanent Account Number
Signature of Authorised SignatorySignature of Authorised SignatorySignature of Authorised SignatorySignature of Authorised SignatorySignature of Authorised SignatorySignature of Authorised SignatorySignature of Authorised SignatorySignature of Authorised Signatory
Full NameFull NameFull NameFull NameFull Name
Designation / StatusDesignation / StatusDesignation / StatusDesignation / StatusDesignation / Status
PlacePlacePlacePlacePlace
DateDateDateDateDateDD/MM/YYYYDD/MM/YYYYDD/MM/YYYY
Name of the Officer:- > Date of Submission of Report:-
Name of the taxable person GSTIN/UIN ââ¬â
Task Assigned by:- Date and Time of Assignment of task:- Name of the Officer:- > Date of Submission of Report:-
Name of the taxable person GST
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ip with taxable person, if applicable.
6.Functioning status of the businessFunctioning – Y / N
7.Details of the premises
Open Space Area (in sq m.) – (approx.)
Covered Space Area (in sq m.) – (approx.)
Floor on which business premises located
8.Documents verifiedYes/No
9.Upload photograph of the place with the person who is present at the place where site verification is conducted.Upload photograph of the place with the person who is present at the place where site verification is conducted.
10.Comments (not more than
Signature
Place: Name of the Officer:
Date: Designation:
Jurisdiction:Comments (not more than
Signature
Place: Name of the Officer:
Date: Designation:
Jurisdiction:
Claim made underClaim made underClaim made underClaim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1.GSTIN
2.Legal name
3.Trade name, if any
4.Date from which liability to pay tax arises under section 9, except section 9 (3) and section 9 (4)
[For claim under section 1
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n stock7 (a) Inputs held in stock7 (a) Inputs held in stock7 (a) Inputs held in stock7 (a) Inputs held in stock7 (a) Inputs held in stock7 (a) Inputs held in stock7 (a) Inputs held in stock7 (a) Inputs held in stock7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finished goods held in stock7 (b) Inputs contained in semi-finished or finis
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Inputs held in stock8 (a) Inputs held in stock8 (a) Inputs held in stock8 (a) Inputs held in stock8 (a) Inputs held in stock8 (a) Inputs held in stock8 (a) Inputs held in stock8 (a) Inputs held in stock8 (a) Inputs held in stock8 (a) Inputs held in stock
8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-finished or finished goods held in stock8 (b) Inputs contained in semi-fini
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4(a). Details of application filed to opt for composition scheme
[ applicable only for section 18 (4)](ii) Date of filing
4(b). Date from which exemption is effective [ applicable only for section 18 (4)]
Sr.
No.GSTIN/
Registration under CX/ VAT of supplier*Invoice /Bill of entry*Invoice /Bill of entryDescription of inputs held in stock, inputs contained in semi- finished or finished goods held in stock and capital goodsDescription of inputs held in stock, inputs contained in semi- finished or finished goods held in stock and capital goodsUnit Quantity Code (UQC)QtyValue** (As adjusted by debit note/credit note)Amount of ITC claimed (Rs.)Amount of ITC claimed (Rs.)Amount of ITC claimed (Rs.)Amount of ITC claimed (Rs.)Amount of ITC claimed (Rs.)
Sr.
No.GSTIN/
Registration under CX/ VAT of supplierNo.DateDescription of inputs held in stock, inputs contained in semi- finished or finished goods held in stock and capital goodsDescription of inputs held in stock, inputs contained in semi-
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nished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)5 (b) Inputs contained in semi-finished and finished
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tal 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 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)5 (d) Inputs held in stock and as contained
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(e) Capital goods held in stock (where invoice not available)5 (e) Capital goods held in stock (where invoice not available)5 (e) Capital goods held in stock (where invoice not available)5 (e) Capital goods held in stock (where invoice not available)5 (e) Capital goods held in stock (where invoice not available)5 (e) Capital goods held in stock (where invoice not available)5 (e) Capital goods held in stock (where invoice not available)5 (e) Capital goods held in stock (where invoice not available)
Sr.
No.DescriptionTax payablePaid through Cash/ Credit LedgerDebit entry no.Amount of ITC paid standardAmount of ITC paid standardAmount of ITC paid standardAmount of ITC paid standardAmount of ITC paid standard
Sr.
No.DescriptionTax payablePaid through Cash/ Credit LedgerDebit entry no.Central TaxState TaxUT TaxIntegrated TaxCess
12345678910
1.Central TaxCash Ledger
1.Central TaxCredit Ledger
2.State TaxCash Ledger
2.State TaxCredit Ledger
3.UT TaxCash Ledger
3.UT TaxCredit Ledger
4.Integra
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unregisteredReceived back/sent out to another job worker/ supplied from premises of job workerOriginal challan No.Original challan dateNo.DateGSTIN/ State if job worker unregisteredNo.DateDescriptionUQCQuantityTaxable value
12345678910111213
1.(a) Legal name(a) Legal name(a) Legal name(a) Legal name
1.(b) Trade Name, if any(b) Trade Name, if any(b) Trade Name, if any(b) Trade Name, if any
1.(c) PAN(c) PAN(c) PAN(c) PAN
1.(d) Aadhaar (applicable in case of proprietorship concerns only)(d) Aadhaar (applicable in case of proprietorship concerns only)(d) Aadhaar (applicable in case of proprietorship concerns only)(d) Aadhaar (applicable in case of proprietorship concerns only)
2.Type of enrolmentType of enrolmentType of enrolmentType of enrolmentType of enrolmentType of enrolmentType of enrolmentType of enrolmentType of enrolmentType of enrolment
2.Transporter Godown owner /operator Warehouse owner /operator Cold storage owner /operatorTransporter Godown owner /operator Warehouse owner
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f Business (Please Select the Appropriate)Constitution of Business (Please Select the Appropriate)Constitution of Business (Please Select the Appropriate)Constitution of Business (Please Select the Appropriate)Constitution of Business (Please Select the Appropriate)Constitution of Business (Please Select the Appropriate)
(i) Proprietorship(i) Proprietorship(i) Proprietorship(i) Proprietorshipïââ¬Å¡Â¢(ii) Partnership(ii) Partnership(ii) Partnership(ii) Partnership(ii) Partnershipïââ¬Å¡Â¢
(iii) Hindu Undivided Family(iii) Hindu Undivided Family(iii) Hindu Undivided Family(iii) Hindu Undivided Familyïââ¬Å¡Â¢(iv) Private Limited Company(iv) Private Limited Company(iv) Private Limited Company(iv) Private Limited Company(iv) Private Limited Companyïââ¬Å¡Â¢
(v) Public Limited Company(v) Public Limited Company(v) Public Limited Company(v) Public Limited Companyïââ¬Å¡Â¢(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of Persons(vi) Society/Club/Trust/Association of P
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imited Liability Partnershipïââ¬Å¡Â¢(xiv) Foreign Company Registered (in India)(xiv) Foreign Company Registered (in India)(xiv) Foreign Company Registered (in India)(xiv) Foreign Company Registered (in India)(xiv) Foreign Company Registered (in India)ïââ¬Å¡Â¢
(xv) Others (Please specify)(xv) Others (Please specify)(xv) Others (Please specify)(xv) Others (Please specify)ïââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢
4.4.Name of the StateName of the StateDistrictDistrict
5.5.Jurisdiction detailJurisdiction detailJurisdiction detailJurisdiction detailJurisdiction detailJurisdiction detailJurisdiction detailJurisdiction detailJurisdiction detail
5.5.CentreCentreStateState
6.6.Date of commencement of businessDate of commencement of businessDate of commencement of businessDate of commencement of businessDate of commencement of business
7.7.Particulars of Principal Place of BusinessParticulars of Principal Place of BusinessParticulars of Principal Place of BusinessParticulars of Principal Place of BusinessParticulars of Princ
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hone numberSTD
Mobile NumberMobile NumberMobile NumberMobile NumberOffice Fax NumberOffice Fax NumberOffice Fax NumberOffice Fax NumberSTD
(c)(c)Nature of premisesNature of premisesNature of premisesNature of premisesNature of premisesNature of premisesNature of premisesNature of premisesNature of premisesNature of premisesNature of premisesNature of premises
OwnOwnOwnLeasedLeasedLeasedRentedRentedConsentConsentSharedSharedOthers (specify)Others (specify)
(d)(d)Nature of business activity being carried out at above mentioned premises (Please tick applicable)Nature of business activity being carried out at above mentioned premises (Please tick applicable)Nature of business activity being carried out at above mentioned premises (Please tick applicable)Nature of business activity being carried out at above mentioned premises (Please tick applicable)Nature of business activity being carried out at above mentioned premises (Please tick applicable)Nature of business activity being carried ou
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t services
Others (Specify)Others (Specify)Others (Specify)Others (Specify)Others (Specify)ïââ¬Å¡Â¢
8.Details of additional place of businessDetails of additional place of businessDetails of additional place of businessDetails of additional place of businessDetails of additional place of businessAdd for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]Add for additional place(s) of b
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ularsFirst NameFirst NameMiddle NameLast NameLast Name
Name
Photo
Name of Father
Date of BirthDD/MM/YYYYDD/MM/YYYYGender
Mobile NumberEmail address
Telephone No. with STD
Designation /StatusDirector Identification Number (if any)Director Identification Number (if any)Director Identification Number (if any)
PANAadhaar NumberAadhaar Number
Are you a citizen of India?Yes / NoPassport No. (in case of foreigners)Passport No. (in case of foreigners)
Residential AddressResidential AddressResidential AddressResidential AddressResidential Address
Building No/Flat NoFloor No
Name of the Premises/BuildingRoad/Street
City/Town/Locality/VillageDistrict
Block/TalukaDistrict
StatePIN Code
Country (in case of foreigner only)ZIP code
ParticularsFirst NameMiddle NameMiddle NameLast NameLast Name
Name
Photo
Name of Father
Date of BirthDD/MM/YYYYGenderGender
Mobile NumberEmail addressEmail address
Telephone No. with STD
Designation /StatusDirector Identification Number (if any)Director Identification Nu
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ehalf of the holder of Aadhaar number
give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain my details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠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.
Year
Month
1.GSTIN
2.(a)Legal name of the registered person
(b)Trade name, if any
3.(a)Aggregate Turnover in the preceding Financial Year
(b)Aggregate Turnover – April to June, 2017
GSTIN/ UINInvoice detailsInvoice detailsInvoice detailsRateTaxable valueAmountAmountAmountAmountPlace of Supply (Name of State/UT)
GSTIN/ UINNo.DateValueRateTaxable valueIntegrated TaxCentral TaxState / UT TaxCessPlace of Supply (Name of State/UT)
1234567891011
4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e- commerce operator4A. Supplies other than
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those (i) attracting reverse charge and (ii) supplies made through e- commerce operator
4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)4C
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operator, rate wise)5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)5B. Supplies made through e-
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exports6C. Deemed exports6C. Deemed exports6C. Deemed exports
Rate of taxTotal Taxable valueAmountAmountAmountAmountAmount
Rate of taxTotal Taxable valueIntegratedCentralState Tax/UT TaxState Tax/UT TaxCess
1234556
7A. Intra-State supplies7A. Intra-State supplies7A. Intra-State supplies7A. Intra-State supplies7A. Intra-State supplies7A. Intra-State supplies7A. Intra-State supplies
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]7A (1). Consolidated rate wise outw
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tor wise, rate wise)7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operatorGSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of State)7B (1). Place of Supply (Name of State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise)7B (2). Out of the supplies mentioned in 7B (1), th
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plies to unregistered persons
Details of original documentDetails of original documentDetails of original documentRevised details of document or details of original Debit/Credit Notes or refund vouchersRevised details of document or details of original Debit/Credit Notes or refund vouchersRevised details of document or details of original Debit/Credit Notes or refund vouchersRevised details of document or details of original Debit/Credit Notes or refund vouchersRevised details of document or details of original Debit/Credit Notes or refund vouchersRevised details of document or details of original Debit/Credit Notes or refund vouchersRateTaxable ValueAmountAmountAmountAmountPlace of supply
GSTINInv. No.Inv. DateGSTINInvoiceInvoiceShipping billShipping billValueRateTaxable ValueIntegrated TaxCentral TaxState / UT TaxCessPlace of supply
GSTINInv. No.Inv. DateGSTINNoDateNo.DateValueRateTaxable ValueIntegrated TaxCentral TaxState / UT TaxCessPlace of supply
12345678910111213141516
9A. If
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were incorrect9A. If the invoice/Shipping bill details furnished earlier were incorrect9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes/Refund voucher [original]9B. Debit Notes/Credit Notes
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es/Credit Notes/Refund voucher [amendments thereof]
Rate of taxTotal Taxable valueAmountAmountAmountAmount
Rate of taxTotal Taxable valueIntegratedCentralState/UT TaxCess
123456
Tax period for which the details are being revisedTax period for which the details are being revised
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerc
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se]10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise)10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attra
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supplyIntegratedCentralState/UTCessCessCessCess
122222222234567777
I Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax periodI Information for the current tax period
11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)11A. Advance amount received in the tax period for which invoice has not been i
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ount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)11A. Advance amount received in the tax period for which invoice has not been issued
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ise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 711B. 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 711B. Advance amount received in earlier tax period an
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nd adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 711B. 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 711B. 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 711B. 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 711B. 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 711B. 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 711B. 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 711B. Advance amount received in earlier tax period
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lies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]II Amendment of informatio
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d information]II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement
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Delivery Challan in case of liquid gas
12Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11)
Year
Month
1.GSTINGSTIN
2.(a)Legal name of the registered person
(b)Trade name, if any
GSTIN/ UINInvoice detailsInvoice detailsInvoice detailsRateTaxable valueAmountAmountAmountAmountPlace of Supply (Name of State/UT)
GSTIN/ UINNo.DateValueRateTaxable valueIntegrated TaxCentral TaxState / UT
TaxCessPlace of Supply (Name of State/UT)
1234567891011
3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)3A. Supplies other than those attracting rev
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Supplies attracting reverse charge (From table 4A of GSTR-2)
GSTIN of recipientInvoice detailsInvoice detailsInvoice detailsIntegrated TaxIntegrated TaxIntegrated Tax
GSTIN of recipientNo.DateValueRateTaxable valueTax amount
1234567
4A. Supplies made to SEZ unit or SEZ Developer4A. Supplies made to SEZ unit or SEZ Developer4A. Supplies made to SEZ unit or SEZ Developer4A. Supplies made to SEZ unit or SEZ Developer4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports4B. Deemed exports4B. Deemed exports4B. Deemed exports4B. Deemed exports
Details of original documentDetails of original documentDetails of original documentRevised details of document or details of original Debit / Credit NoteRevised details of document or details of original Debit / Credit NoteRevised details of document or details of original Debit / Credit NoteRevised details of document or details of original Debit / Credit NoteRateTaxable valuePlace of supply (Name of State/UT)Amount of taxAmount of taxA
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ITC availableAmount of ITC available
GSTI N
of suppli erInvoice detailsInvoice detailsInvoice detailsRat eTaxabl e valueAmount of TaxAmount of TaxAmount of TaxAmount of TaxPlace of supply (Name of State/U T)Whether input or input service/ Capital goods (incl plant and machiner y)/ Ineligible for ITCIntegrat ed TaxCentr al TaxStat e/ UT
TaxCes s
GSTI N
of suppli erN
oDat eValu eRat eTaxabl e valueIntegrat ed taxCentr al TaxStat e/ UT
TaxCES SPlace of supply (Name of State/U T)Whether input or input service/ Capital goods (incl plant and machiner y)/ Ineligible for ITCIntegrat ed TaxCentr al TaxStat e/ UT
TaxCes s
12345678910111213141516
GSTI N
of suppli erInvoice detailsInvoice detailsInvoice detailsRat eTaxabl e valueAmount of TaxAmount of TaxAmount of TaxAmount of TaxPlace of supply (Name of State/U T)Whether input or input service/ Capital goods (incl. plant and machiner y)/ Ineligible for ITCAmount of ITC availableAmount of ITC availableAmount of ITC availableAmount of ITC availabl
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attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier4
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Import of service4C. Import of service4C. Import of service4C. Import of service4C. Import of service4C. Import of service4C. Import of service4C. Import of service4C. Import of service4C. Import of service
GSTIN
of supplierDetails of bill of entryDetails of bill of entryDetails of bill of entryRateTaxable valueAmountAmountWhether input / Capital goods(incl. plant and machinery)/ Ineligible for ITCAmount of ITC availableAmount of ITC available
GSTIN
of supplierNo.DateValueRateTaxable valueIntegrated TaxCessWhether input / Capital goods(incl. plant and machinery)/ Ineligible for ITCIntegrated TaxCess
1234567891011
5A. Imports5A. Imports5A. Imports5A. Imports5A. Imports5A. Imports5A. Imports5A. Imports5A. Imports5A. Imports5A. Imports
5B. Received from SEZ5B. Received from SEZ5B. Received from SEZ5B. Received from SEZ5B. Received from SEZ5B. Received from SEZ5B. Received from SEZ5B. Received from SEZ5B. Received from SEZ5B. Received from SEZ5B. Received from SEZ
Port code +No of BE=13 d
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for ITC)Integrat ed TaxCentr al TaxState/U T TaxCes s
GSTI NNo
.Dat eGSTI NNo
.Dat eValu eRat eTaxabl e valueIntegrat ed TaxCentr al TaxState/U T TaxCes sPlace of suppl yWhethe r input or input service/ Capital goods/ Ineligib le for ITC)Integrat ed TaxCentr al TaxState/U T TaxCes s
1234567891011121
3141516171819
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 incorrect6A. 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 incorrect6A. 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 incorrect6A. 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
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hed earlier were incorrect6A. 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 incorrect6A. 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 incorrect6A. 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 incorrect6A. 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 incorrect6A. 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 incorrect6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier r
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er returns]-If details furnished earlier were incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details
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e incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]6C. Debit Notes/Credit Notes [original]6C. Debit Notes/Credit Notes [original]6C. Debit Notes/Credit Notes [original]6C. Debit Notes/Credit Notes [original]6C. Debit Notes/Credit Notes [original]6C. Debit Notes/Credit Notes [original]6C. Debit Notes/Credit Notes [original]6C. Debit Notes/Credit N
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arlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]6D. Debit Notes/ Credit Notes [amendment of debit notes/credit
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8A. ISD Invoice8A. ISD Invoice8A. ISD Invoice8A. ISD Invoice8A. ISD Invoice8A. ISD Invoice8A. ISD Invoice8A. ISD Invoice
8B. ISD Credit Note8B. ISD Credit Note8B. ISD Credit Note8B. ISD Credit Note8B. ISD Credit Note8B. ISD Credit Note8B. ISD Credit Note8B. ISD Credit Note8B. ISD Credit Note8B. ISD Credit Note8B. ISD Credit Note
GSTIN of
Deductor / GSTIN of e- Commerce OperatorGross ValueSales ReturnNet ValueAmountAmountAmount
GSTIN of
Deductor / GSTIN of e- Commerce OperatorGross ValueSales ReturnNet ValueIntegrated TaxCentral TaxState Tax /UT Tax
1234567
9A. TDS9A. TDS9A. TDS9A. TDS9A. TDS9A. TDS9A. TDS
9B. TCS9B. TCS9B. TCS9B. TCS9B. TCS9B. TCS9B. TCS
RateGross Advance PaidGross Advance PaidGross Advance PaidGross Advance PaidGross Advance PaidGross Advance PaidGross Advance PaidGross Advance PaidGross Advance PaidPlace of supply (Name of State/UT)AmountAmountAmountAmountAmountAmountAmount
RateGross Advance PaidGross Advance PaidGross Advance PaidGross Advance PaidGross Advance Pa
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nt paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)10A. Advance amount paid for reverse charge supplies in the tax p
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ility)
10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter -State Supplies (Rate Wise)10A (2). Inter -State Supplies (Rate Wise)10A (2). Inter -State Supplies (Rate Wise)10A (2). Inter -State Supplies (Rate Wise)10A (2). Inter -State Supplies (Rate Wise)10A (2). Inter -State Supplies (Rate Wise)10
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e has been received in the current period [ reflected in Table 4 above]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. 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. 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. 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. 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. 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. Advance amount on which tax was paid in earlier period but invoice has
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eceived in the current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)10B (2). Intra-State Supplies (Rate Wise)10B (2). Intra-State Supplies (Rate Wise)10B (2). Intra-State Supplies (Rate Wise)10B (2). Intra-State Supplies (Rate W
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urnished in Table No. 10 (I) in an earlier month [Furnish revised information]II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]II Amendments of information furnished in Table No. 10 (I)
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TaxCESS
123456
A. Information for the current tax period
(a) Amount in terms of rule 37(2)To be added
(b) Amount in terms of rule 39(1)(j)(ii)To be added
(c) Amount in terms of rule 42
(1) (m)To be added
(d) Amount in terms of rule 43(1) (h)To be added
(e) Amount in terms of rule 42 (2)(a)To be added
(f) Amount in terms of rule 42(2)(b)To be reduced
(g) On account of amount paid subsequent to reversal of ITCTo be reduced
(h) Any other liability (Specify)â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦
B. Amendment of information furnished in Table No 11 at S. No A in an earlier returnB. Amendment of information furnished in Table No 11 at S. No A in an earlier returnB. Amendment of information furnished in Table No 11 at S. No A in an earlier returnB. Amendment of information furnished in Table No 11 at S. No A in an earlier returnB. Amendment of information furnished in Table No 11 at S. No A in an earlier returnB. Amen
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smatched/duplication of invoices/debit notesAdd
(b)Tax liability on mismatched credit notesAdd
(c)Reclaim on account of rectification of mismatched invoices/debit notesReduce
(d)Reclaim on account of rectification of mismatched credit noteReduce
(e)Negative tax liability from previous tax periodsReduce
(f)Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax periodReduce
Sr. No.HSNDescription (Optional if HSN is furnished)UQCTotal QuantityTotal valueTotal Taxable ValueAmountAmountAmountAmount
Sr. No.HSNDescription (Optional if HSN is furnished)UQCTotal QuantityTotal valueTotal Taxable ValueIntegrated TaxCentral TaxState/UT TaxCess
1234567891011
Year
Month
1.GSTINGSTIN
2.(a)Legal name of the registered person
(b)Trade name, if any
GSTIN
of supplierInvoice detailsInvoice detailsInvoice detailsRateTaxable valueAmount of taxAmount of taxAmount of taxAmount of taxPlace of supply (Name of State/UT)
GSTIN
of supplierNo.DateValueRateTaxable valueI
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neligible ITC
GSTIN of
Deductor / GSTIN of e- Commerce OperatorAmount received
/ Gross ValueSales ReturnNet ValueAmountAmountAmount
GSTIN of
Deductor / GSTIN of e- Commerce OperatorAmount received
/ Gross ValueSales ReturnNet ValueIntegrated TaxCentral TaxState Tax /UT Tax
1234567
7A. TDS7A. TDS7A. TDS7A. TDS7A. TDS7A. TDS7A. TDS
7B. TCS7B. TCS7B. TCS7B. TCS7B. TCS7B. TCS7B. TCS
Year
Month
1.GSTINGSTIN
2.(a)Legal name of the registered personAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
(b)Trade name, if anyAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
3. Turnover3. Turnover3. Turnover3. Turnover3. Turnover3. Turnover3. Turnover3. Turnover3. Turnover3. Turno
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nt of supplyB. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integrated TaxC. Zero rated supply made with payment of Integrated TaxC. Zero rated supply made with payment of Integrated TaxC. Zero rated supply made with payment of Integrated Tax
D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise]D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise]D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise]D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise]
GSTIN of e-commerce operatorGSTIN of e-commerce operator
RateTaxable ValueAmount of TaxAmount of TaxAmount of Tax
RateTaxable ValueCentral TaxState /UT TaxCess
12345
A. Taxable supplies (other than re
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perator attracting TCS [Rate wise]C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise]C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise]
GSTIN of e-commerce operatorGSTIN of e-commerce operator
RateNet differential valueAmount of TaxAmount of TaxAmount of TaxAmount of Tax
RateNet differential valueIntegrated taxCentral TaxState/UT TaxCess
123456
(I) Inter-State supplies(I) Inter-State supplies(I) Inter-State supplies(I) Inter-State supplies(I) Inter-State supplies(I) Inter-State supplies
A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise]A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise]A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise]A Taxable suppli
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e of supplies made though an e-commerce operator attracting TCSC Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCSC Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCSC Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
(II) Intra-state supplies(II) Intra-state supplies(II) Intra-state supplies(II) Intra-state supplies(II) Intra-state supplies(II) Intra-state supplies
A Taxable supplies (other than reverse charge) [Rate wise]A Taxable supplies (other than reverse charge) [Rate wise]A Taxable supplies (other than reverse charge) [Rate wise]A Taxable supplies (other than reverse charge) [Rate wise]A Taxable supplies (other than reverse charge) [Rate wise]A Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
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(II) Intra-State inward supplies [Rate Wise](II) Intra-State inward supplies [Rate Wise](II) Intra-State inward supplies [Rate Wise](II) Intra-State inward supplies [Rate Wise](II) Intra-State inward supplies [Rate Wise]
Rate of taxDifferential Taxable ValueAmount of taxAmount of taxAmount of taxAmount of tax
Rate of taxDifferential Taxable ValueIntegrated TaxCentral TaxState/UT TaxCESS
123456
(I) Inter-State inward supplies (Rate Wise)(I) Inter-State inward supplies (Rate Wise)(I) Inter-State inward supplies (Rate Wise)(I) Inter-State inward supplies (Rate Wise)(I) Inter-State inward supplies (Rate Wise)(I) Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)(II) Intra-State inward supplies (Rate Wise)(II) Intra-State inward supplies (Rate Wise)(II) Intra-State inward supplies (Rate Wise)(II) Intra-State inward supplies (Rate Wise)(II) Intra-State inward supplies (Rate Wise)
DescriptionTaxable valueAmount of taxAmount of taxAmount of taxAmount of taxA
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On account of supplies received and debit notes/credit notes received during the current tax period(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)(II) On account of amendments made (of the details furnished in earlier tax periods)(II) On account of amendments made (of the details furnished in earlier tax periods)(II) On account of amendments made (of the details furnished in earlier tax periods)(II) On account of amendments made (of the details furnished in earlier tax periods)(II) On account of amendments made (of the details furnished in earlier tax periods)(II) On account of amendments made (of the details furnished in earlier tax periods)(II) On account of amendments made (of the details furnished in earlier tax periods)(II) On account of amendments made (of the details furnished in earlier tax
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On outward supplies8A. On outward supplies8A. On outward supplies8A. On outward supplies
8B. On inward supplies attracting reverse charge8B. On inward supplies attracting reverse charge8B. On inward supplies attracting reverse charge8B. On inward supplies attracting reverse charge8B. On inward supplies attracting reverse charge8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit Reversal/reclaim8C. On account of Input Tax Credit Reversal/reclaim
8D. On account of mismatch/ rectification /other reasons8D. On account of mismatch/ rectification /other reasons
AmountAmountAmount
Integrated taxCentral taxState/ UT Tax
11234
(a)TDS
(b)TCS
On account ofOutput liability on mismatchITC
claimed on mismatched invoiceOn account of other ITC
reversalUndue excess claims or excess reduction [refer sec 50(3)]Credit of interest on rectification of mismatchInterest liability carry forwardDelay in payment of taxTotal interest liability
123456789
(a) Integrated Tax
(b) C
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te/UT TaxCessInterestLate fee
12345678
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Year
Month
1.GSTIN
2.Legal name of the registered personAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
Nature of SuppliesTotal Taxable valueIntegrated TaxCentral TaxState/UT TaxCess
123456
(a) Outward taxable supplies (other than zero rated, nil rated and exempted)
(b) Outward taxable supplies (zero rated )
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies
Place of Supply (State/UT)Total Taxable valueAmount of Integrated Tax
1234
Supplies made to Unregistered Persons
Supplies made to Composition Taxable Persons
Supplies made to UIN holders
DetailsIntegrated TaxCentral TaxState/UT TaxCess
12345
(A) ITC Available (whether in full or part)
(1) Import
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o PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
(b)Trade name, if anyAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
3.(a)Aggregate Turnover in the preceding Financial Year
(b)Aggregate Turnover – April to June, 2017
GSTIN
of supplierInvoice detailsInvoice detailsInvoice detailsRateTaxable valueAmount of TaxAmount of TaxAmount of TaxAmount of TaxPlace of supply (Name of State/UT)
GSTIN
of supplierNo.DateValueRateTaxable valueIntegrated TaxCentral TaxState/UT TaxCESSPlace of supply (Name of State/UT)
1234567891011
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)4A. Inward supplies received from a regi
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= = = = = = = =
d supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier4C. Inward supplies received from an
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ountPlace of supply (Name of State/ UT)
GSTINNo.DateGSTI NNo.DateValueRateTaxabl e valueIntegrate d TaxCentral TaxState/UT TaxCessPlace of supply (Name of State/ UT)
1234567891011121314
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect5A. Supplies [Information furnished in Table
= = = = = = = =
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ginal)]5B. Debit Notes/Credit Notes [original)]5B. Debit Notes/Credit Notes [original)]5B. Debit Notes/Credit Notes [original)]5B. Debit Notes/Credit Notes [original)]5B. Debit Notes/Credit Notes [original)]5B. Debit Notes/Credit Notes [original)]5B. Debit Notes/Credit Notes [original)]
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax perio
= = = = = = = =
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ate/UT Tax
12345678
RateRateGross Advance PaidGross Advance PaidPlace of supply (Name of State
/UT)AmountAmountAmountAmountAmountAmountAmount
RateRateGross Advance PaidGross Advance PaidPlace of supply (Name of State
/UT)Integrated
TaxCentral
TaxState/ UT TaxState/ UT TaxState/ UT TaxCessCess
112234566677
(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter(I) Information for the current quarter
8A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)8A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output t
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supplies in the tax period (tax amount to be added to output tax liability)8A. 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 (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)8A (2). Inter-State Supplies (Rate Wise)8A (2). Inter-State Supplies (Rate Wise)8A (2). Inter-State Supplies (Rate Wise)8A (2). Inter-State Supplies (Rate Wise)8A (2). Inter-State Supplies (Rate Wise)8A (2). Inter-State Supplies (Rate Wise)8A (2). Inter-State Supplies (Rate Wise)8A (2
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as been received in the current period [ reflected in Table 4 above] (tax amount to be reduced from output tax liability)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] (tax amount to be reduced from output tax liability)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] (tax amount to be reduced from output tax liability)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] (tax amount to be reduced from output tax liability)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] (tax amount to be reduced from output tax liability)8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current per
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. Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)8B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 8 (I) for an earlier quarterII Amendments of information furnished in Table No. 8 (I) for an earlier quarterII Amendments of information furnished in Table No. 8 (I) for an earlier quarterII Amendments of information furnished in Table No. 8 (I) for an earlier quarterII Amendments of information furnished in Table No. 8 (I) for an earlier quarterII Amendments of information furnished in Table No. 8 (I) for an earlier quarterII Amendments of information furnished in Table No. 8 (I) for an earlier quarterII Am
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f
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
(II) Late fee(II) Late fee(II) Late fee
(a) Central tax
(b) State/UT tax
DescriptionTaxInterestPenaltyFeeOtherDebit Entry Nos.
1234567
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)Bank Account Details (Drop Down)Bank Account Details (Drop Down)
DescriptionTax paid in cashInterestLate fee
1234
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Year
Quarter
1.GSTINGSTIN
2.(a)Legal name of the registered personAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
(b)Trade name, if anyAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
GSTIN
of supplierIn
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rge)3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
3B. Inward supplies received from a registered supplier (attracting reverse charge)3B. Inward supplies received from a registered supplier (attracting reverse charge)3B. Inward supplies received from a registered supplier (attracting reverse charge)3B. Inward supplies received from a registered supplier (attracting reverse charge)3B. Inward supplies received from a registered supplier (attracting reverse charge)3B. Inward supplies received from a registered supplier (attracting reverse charge)3B. Inward supplies received from a registered supplier (attracting reverse charge)3B
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TIN of deductorGross valueCentral TaxState/UT Tax
1234
Year
Month
1.GSTINGSTIN
2.(a)Legal name of the registered personAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
(b)Trade name, if anyAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
(c)Validity period of registrationAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
Details of bill of entryDetails of bill of entryDetails of bill of entryRateTaxable valueAmountAmountAmount of ITC availableAmount of ITC available
No.DateValueRateTaxable valueIntegrated Ta
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valueIntegratedCentralState /UT TaxCess
123456
7A. Intra-State supply (Consolidated, rate wise)7A. Intra-State supply (Consolidated, rate wise)7A. Intra-State supply (Consolidated, rate wise)7A. Intra-State supply (Consolidated, rate wise)7A. Intra-State supply (Consolidated, rate wise)7A. Intra-State supply (Consolidated, rate wise)
7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]
Place of Supply (Name of State)Place of Supply (Name of State)
Details of original documentDetails of original documentDetails of original documentRevised details
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furnished earlier were incorrect8A. If the invoice details furnished earlier were incorrect8A. If the invoice details furnished earlier were incorrect8A. If the invoice details furnished earlier were incorrect8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes
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dit notes furnished in earlier tax periods]8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
Rate of taxTotal taxable valueAmountAmountAmountAmount
Rate of taxTotal taxable valueIntegrated TaxCentral TaxState / UT TaxCess
123456
Tax period for which the details are being revisedTax period for which the details are being revisedTax period for which the details are being revised
9A. Intra-State Supplies [Rate wise]9A. Intra-State Supplies [Rate wise]9A. Intra-State Supplies [Rate wise]9A. Intra-State Supplies [Rate wise]9A. Intra-State Supplies [Rate wise]9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]9B. Inter-State Supplies [Rate wise]9B. Inter-State Supplies [Rate wise]9B. Inter-State Supplies [Rate wise]9B. Inter-State Supplies [Rate wise]9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)P
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Cess
DescriptionAmount payableAmount paid
123
I Interest on account ofI Interest on account ofI Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
II Late fee on account ofII Late fee on account ofII Late fee on account of
(a) Central tax
(b) State / UT tax
DescriptionTaxInterestPenaltyFeeOtherDebit Entry Nos.
1234567
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)Bank Account Details (Drop Down)Bank Account Details (Drop Down)
DescriptionTax paid in cashTax paid through ITCTax paid through ITCInterestLate fee
DescriptionTax paid in cashIntegrated taxCessInterestLate fee
123456
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Place of supply
(State/UT)Rate of taxTaxable valueIntegrated taxCess
12345
MonthPlace of supply
(State/UT)Rate of taxTaxable valueIntegrated taxCess
123456
Sr. No.DescriptionAmount of tax dueAmount of tax due
Sr. No.DescriptionIntegrated taxCESS
1234
1.Interest
2.Other
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edNo.DateIntegrated TaxCentral TaxState / UT TaxCESS
1234567
5A. Distribution of the amount of eligible ITC5A. Distribution of the amount of eligible ITC5A. Distribution of the amount of eligible ITC5A. Distribution of the amount of eligible ITC5A. Distribution of the amount of eligible ITC5A. Distribution of the amount of eligible ITC5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC5B. Distribution of the amount of ineligible ITC5B. Distribution of the amount of ineligible ITC5B. Distribution of the amount of ineligible ITC5B. Distribution of the amount of ineligible ITC5B. Distribution of the amount of ineligible ITC5B. Distribution of the amount of ineligible ITC
Original detailsOriginal detailsOriginal detailsRevised detailsRevised detailsRevised detailsRevised detailsRevised detailsRevised detailsRevised detailsRevised detailsRevised detailsRevised details
GSTIN
of supplierNo.DateGSTIN
of supplierInvoice/debit note/credit note details
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on furnished in Table 3 in an earlier period was incorrect6A. Information furnished in Table 3 in an earlier period was incorrect6A. Information furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]6C. Debit Notes/Credit Notes [Amendments]6C. Debit Notes/Credit Notes [Amendments]6C. Debit Notes/Credit Notes [Amendments]6C. Debit
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ible ITC8A. Distribution of the amount of eligible ITC8A. Distribution of the amount of eligible ITC8A. Distribution of the amount of eligible ITC8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC8B. Distribution of the amount of ineligible ITC8B. Distribution of the amount of ineligible ITC8B. Distribution of the amount of ineligible ITC8B. Distribution of the amount of ineligible ITC8B. Distribution of the amount of ineligible ITC8B. Distribution of the amount of ineligible ITC8B. Distribution of the amount of ineligible ITC8B. Distribution of the amount of ineligible ITC
Original input tax credit distributionOriginal input tax credit distributionOriginal input tax credit distributionOriginal input tax credit distributionOriginal input tax credit distributionRe-distribution of input tax credit to the correct recipientRe-distribution of input tax credit to the correct recipientRe-distribution of input tax credit to the correct recipientRe-
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stribution of the amount of ineligible ITC9B. Distribution of the amount of ineligible ITC9B. Distribution of the amount of ineligible ITC9B. Distribution of the amount of ineligible ITC
On account ofCentral TaxState / UT taxDebit Entry No.
1234
Late fee
DescriptionFeeOtherDebit Entry Nos.
1234
(a) Central Tax
(b) State/UT Tax
Bank Account Details (Drop Down)Bank Account Details (Drop Down)Bank Account Details (Drop Down)Bank Account Details (Drop Down)
Year
Month
1.GSTINGSTIN
2.(a)Legal name of the registered person
(b)Trade name, if any
GSTIN
of supplierInvoice detailsInvoice detailsInvoice detailsRateTaxable valueAmount of TaxAmount of TaxAmount of TaxAmount of Tax
GSTIN
of supplierNoDateValueRateTaxable valueIntegrated taxCentral TaxState / UT TaxCess
12345678910
Details of original documentDetails of original documentDetails of original documentRevised details of document or details of Debit / Credit NoteRevised details of document or details of Debit / Credit NoteRevised de
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) Trade name, if anyAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
GSTIN
of deducteeAmount paid to deductee on which tax is deductedAmount of tax deducted at sourceAmount of tax deducted at sourceAmount of tax deducted at source
GSTIN
of deducteeAmount paid to deductee on which tax is deductedIntegrated TaxCentral TaxState/UT Tax
12345
Original detailsOriginal detailsOriginal detailsRevised detailsRevised detailsRevised detailsRevised detailsRevised details
MonthGSTIN of
deducteeAmount paid to deductee on which tax is deductedGSTIN
of deducteeAmount paid to deductee on which tax is deductedAmount of tax deducted at sourceAmount of tax deducted at sourceAmount of tax deducted at source
MonthGSTIN of
deducteeAmount paid to deductee on which tax is deductedGSTIN
of deducteeAmount paid to deductee on which tax is deductedInteg
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2.(a)Legal name of the registered personAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
(b)Trade name, if anyAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto PopulatedAuto Populated
GSTIN
of the supplierDetails of supplies made which attract TCSDetails of supplies made which attract TCSDetails of supplies made which attract TCSAmount of tax collected at sourceAmount of tax collected at sourceAmount of tax collected at source
GSTIN
of the supplierGross value of supplies madeValue of supplies returnedNet amount liable for TCSIntegrated TaxCentral TaxState /UT Tax
1234567
3A. Supplies made to registered persons3A. Supplies made to registered persons3A. Supplies made to registered persons3A.
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23456789
4A. Supplies made to registered persons4A. Supplies made to registered persons4A. Supplies made to registered persons4A. Supplies made to registered persons4A. Supplies made to registered persons4A. Supplies made to registered persons4A. Supplies made to registered persons4A. Supplies made to registered persons4A. Supplies made to registered persons
4B. Supplies made to unregistered persons4B. Supplies made to unregistered persons4B. Supplies made to unregistered persons4B. Supplies made to unregistered persons4B. Supplies made to unregistered persons4B. Supplies made to unregistered persons4B. Supplies made to unregistered persons4B. Supplies made to unregistered persons4B. Supplies made to unregistered persons
On account ofAmount in defaultAmount of interestAmount of interestAmount of interest
On account ofAmount in defaultIntegrated TaxCentral TaxState /UT Tax
12345
Late payment of TCS amount
DescriptionTax payableAmount paid
123
(a) Integrated Tax
(b) Central Tax
(c) Sta
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. Debit/Credit Note received3B. Debit/Credit Note received3B. Debit/Credit Note received3B. Debit/Credit Note received3B. Debit/Credit Note received3B. Debit/Credit Note received3B. Debit/Credit Note received3B. Debit/Credit Note received3B. Debit/Credit Note received3B. Debit/Credit Note received
Integrated taxCentral TaxState/ UT TaxCESS
1234
Bank details (drop down)Bank details (drop down)
(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.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.Enrolling AuthorityCentre State
2.State/UT
3.Date of application
4Enrolment sought as:Chartered Accountant holding COP
Company Secretary holding COP
Cost and Managem
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8.10Email id
9.Professional Address(Any three will be mandatory)
9.1Building No./ Flat No./ Door No.
9.2Floor No.
9.3Name of the Premises / Building
9.4Road / Street Lane
9.5Locality / Area / Village
9.6District
9.7State
9.8PIN Code
10.Qualification Details
10.1Qualifying Degree
10.2Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give consent to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain my details from UIDAI for the purpose of authentication. ââ¬ÅGoods and Services Tax Networkâ⬠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.Consent
I on behalf of the holder of Aadhaar number
giv
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ails of outward and inward supplies
2.To furnish monthly, quarterly, annual or final return
3.To make deposit for credit into the electronic cash ledger
4.To file an application for claim of refund
5.To file an application for amendment or cancellation of registration
MonthBill of Entry No. /Invoice/Debit Note/Credit NoteBill of Entry No. /Invoice/Debit Note/Credit NoteBill of Entry No. /Invoice/Debit Note/Credit NoteITC/Output LiabilityITC/Output LiabilityITC/Output LiabilityITC/Output LiabilityInterestInterestInterestInterest
MonthDateNumberTaxable ValueIntegratedCentralState
/ UTCessIntegratedCentralStateCess
1
2September SeptemberNil Nil
1
2August AugustNil Nil
1
2Month MonthRefund Refund
1
2July JulyTwo Months Two Months
1
2August AugustOne Month One Month
1
2August AugustOne Month-high One Month-high
1
2August AugustTwo Months Two Months
1
2September SeptemberOne Month One Month
1
2September SeptemberOne Month-high One Month-high
1
2September SeptemberNil/Two Months Ni
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x/Integrated Tax/CESS/Total)Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Sr.
No.Date (dd/mm/ yyyy)Reference No.Ledger used for discharging liabilityDescriptionType of Transaction [Debit (DR) (Payable)] / [Credit (CR) (Paid)/]TaxInterestPenaltyFeeOthersTotalTaxInterestPenaltyFeeOthersTotal
123456789101112131415161718
Sr No.Date (dd/ mm/ yyyy)Reference No.Tax Period, if applica bleLedger used for dischargi ng liabilityDescripti onType of Transaction [Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)/]Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)Amount debited/credited (Centra
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ce of credit & purpose of utilisation)Transaction Type [Debit (DR)
/ Credit (CR)]Credit / DebitCredit / DebitCredit / DebitCredit / DebitCredit / DebitCredit / DebitBalance availableBalance availableBalance availableBalance availableBalance availableBalance available
Sr No.Date (dd/m m/ yyyy)Refere nce No.Tax Period, if anyDescription (Source of credit & purpose of utilisation)Transaction Type [Debit (DR)
/ Credit (CR)]Central TaxState TaxUT
TaxIntegr ated TaxCESSTotalCentral TaxState TaxUT
TaxIntegr ated TaxCESSTotal
123456789101112131415161718
Sr.
No.Tax periodAmount of provisional credit balanceAmount of provisional credit balanceAmount of provisional credit balanceAmount of provisional credit balanceAmount of provisional credit balanceAmount of provisional credit balance
Sr.
No.Tax periodCentral TaxState TaxUT TaxIntegrated TaxCessTotal
12345678
12345678
Sr. No.Act (Central Tax/State Tax/ UT Tax Integrated Tax/ CESS)Amount of credit (Rs.)Amount of credit (Rs.)Amount of credit (R
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re that the information given herein above is true and correct to the best of my knowledge and belief.
Signature
Place Name of Authorized Signatory
Date Designation /Statusâ⬦â⬦â⬦â⬦â⬦â⬦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.
Signature
Place Name of Authorized Signatory
Date Designation /Statusâ⬦â⬦â⬦â⬦â⬦â⬦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.
Signature
Place Name of Authorized Signatory
Date Designation /Statusâ⬦â⬦â⬦â⬦â⬦â⬦
Sr. No
.Date of deposit
/Debit (dd/mm
/ yyyy)Time of deposi tReportin g date (by bank)Referenc e No.Tax Period, if applicabl eDescriptio nType of Transactio n
[Debit (DR) /
Credit (CR)]Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/T
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nalt yFe eOther sTota lTa xInteres tPenalt yFe eOther sTota l
1234567891011121314151617181920
CPIN>Date >Challan Expiry Date
Details of Deposit (All Amount in Rs.)Details of Deposit (All Amount in Rs.)Details of Deposit (All Amount in Rs.)Details of Deposit (All Amount in Rs.)Details of Deposit (All Amount in Rs.)Details of Deposit (All Amount in Rs.)Details of Deposit (All Amount in Rs.)Details of Deposit (All Amount in Rs.)
GovernmentMajor HeadMinor HeadMinor HeadMinor HeadMinor HeadMinor HeadMinor Head
Government of IndiaMajor HeadTaxInterestPenaltyFeeOthersTotal
Government of IndiaCentral Tax
(-)
Government of IndiaIntegrated Tax
(-)
Government of IndiaCESS (-)
Government of IndiaSub-Total
State (Name)State Tax (-)
UT (Name)UT Tax
(-)
Total Challan AmountTotal Challan Amount
Total Amount in wordsTotal Amount in words
e-Payment
(This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this)Over the Counter (OTC)Over the Counter (OTC)Ov
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e Bank f IndiaReserve Bank f IndiaReserve Bank f India
Beneficiary Bankââ¬â¢s Indian Financial System Code (IFSC)Beneficiary Bankââ¬â¢s Indian Financial System Code (IFSC)IFSC of RBIIFSC of RBIIFSC of RBIIFSC of RBI
AmountAmount
Particulars of depositorParticulars of depositorParticulars of depositor
NameName
Designation/ Status (Manager, partner etc.)Designation/ Status (Manager, partner etc.)
SignatureSignature
DateDate
Paid Challan InformationPaid Challan InformationPaid 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 Bankââ¬â¢s counter)
1.GSTIN
2.Name (Legal)
3.Trade name, if any
4.Date of generation of challan from Common Portal
5.Common Portal Identification Number (CPIN)
6.Mode of payment (tick one)Net bankingCC/DCCC/DCNEFT/RTGSNEFT/RTGSOTCOTC
7.Instrument detail, for OTC payment onlyCheque / Draft No.DateDateDateBank/branch on which drawnBank/branch on which drawnBa
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ef.Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief.Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief.Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief.Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief.
Signature
Place Name of Authorized Signatory
Date Designation /Statusâ⬦â⬦â⬦â⬦â⬦â⬦
ActTaxInterestPenaltyFeesOthersTotal
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
TotalTotalTotalTotalTotalTotal
GSTIN/
Name of unregistered supplierInvoice detailsInvoice
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17Col. 18Col. 19Col. 20Col. 21Col. 22
123456723A23B8910111213141516171819202122
InvoiceInvoiceInvoiceInvoiceInvoiceInvoiceInvoiceInvoiceShipping bill/ Bill of exportShipping bill/ Bill of exportShipping bill/ Bill of exportTax payment optionTax payment optionIntegrated TaxIntegrated TaxWhether tax on this invoice is paid on provisional basis
(Yes /No)EGM
DetailsEGM
DetailsBRC/ FIRCBRC/ FIRC
No.DateValueGoods/ Services (G/S)HSNUQCQTYTaxable valuePort CodeNo.DateWith Integrated TaxWithout Integrated TaxRate (%)Amt.Ref No.DateNo.Date
1234515A15B6789101112131415C15D15E15F
InvoiceInvoiceInvoiceInvoiceInvoiceInvoiceInvoiceInvoiceShipping bill/ Bill of exportShipping bill/ Bill of exportShipping bill/ Bill of exportTax payment optionTax payment optionIntegrated TaxIntegrated TaxWhether tax on this invoice is paid on provisional basis
(Yes /No)EGM
DetailsEGM
DetailsBRC/ FIRCBRC/ FIRC
No.DateValueGoods/ Services (G/S)HSNUQCQTYTaxable valuePort CodeNo.DateWith Integrated TaxWithout Integrated
= = = = = = = =
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ol. 16Col. 17Col. 18Col. 19Col. 20No.DateDate of ReceiptRef No.Date
12345621A21B789101112131415161718192021C21D21E21F21G
GSTIN/
Name of unregistered supplierInvoice detailsInvoice detailsInvoice detailsInvoice detailsInvoice detailsInvoice detailsInvoice detailsInvoice detailsState (in case of unregistered supplier)Integrated TaxIntegrated TaxCentral TaxCentral TaxState Tax/ UT TaxState Tax/ UT TaxCESSCESSCol. 17Col. 18Col. 19Col. 20/21/22/23Col. 20/21/22/23Col. 20/21/22/23Col. 20/21/22/23AREAREDate of Receipt
GSTIN/
Name of unregistered supplierNoDateValueGoods/ Services (G/S)HSNTaxable valueUQCQTYState (in case of unregistered supplier)Rate (%)Amt.Rate (%)Amt.Rate (%)Amt.Rate (NA)Amt.Col. 17Col. 18Col. 19Integrated TaxCentral TaxState Tax/ UT
TaxCessNo.Date
123456724A24B89101112131415161718192021222324C24D24E
GSTIN/ UIN
Name
(in case B2C)Details of invoice covering transaction considered as intra ââ¬âState / inter-State transaction earlierDetails of invoice covering transacti
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tate / intra-State supply subsequentlyTransaction which were held inter State / intra-State supply subsequentlyTransaction which were held inter State / intra-State supply subsequently
GSTIN/ UIN
Name
(in case B2C)Invoice detailsInvoice detailsInvoice detailsInvoice detailsIntegrated TaxCentral TaxState TaxCessPlace of Supply (only if different from the location of recipient)Integrated TaxCentral TaxState TaxCessPlace of Supply (only if different from the location of recipient)
GSTIN/ UIN
Name
(in case B2C)No.DateValueTaxable ValueAmtAmtAmtAmtPlace of Supply (only if different from the location of recipient)AmtAmtAmtAmtPlace of Supply (only if different from the location of recipient)
123456789101112131415
Sr. No.Tax periodReference no. of returnDate of filing returnExcess amount available in Liability RegisterExcess amount available in Liability RegisterExcess amount available in Liability RegisterExcess amount available in Liability Register
Sr. No.Tax periodReference no. of ret
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me and Address of the Bank /branch
iv.IFSC
v.MICR
Sr noDescriptionCentral TaxState TaxUT
TaxIntegrated TaxCess
i.Amount of refund/interest* claimed
ii.Refund sanctioned on provisional basis (Order Noâ⬦.date) (if applicable)
iii.Refund amount inadmissible >
iv.Gross amount to be paid (1-2-3)
v.Amount adjusted against outstanding demand (if any) under the existing law or under the Act.
Demand Order Noâ⬦â⬦ dateâ⬦â⬦, Act Period
vi.Net amount to be paid
Refund CalculationIntegrated TaxCentral TaxState TaxUT TaxCess
i.Amount of Refund claimed
ii.Net Refund Sanctioned on Provisional Basis (Order Noâ⬦date)
iii.Refund amount inadmissible rejected
>
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 Noâ⬦â⬦ dateâ⬦â⬦
vi.Balance amount of refundNilNilNil
Refund Order No.:Refund Order No.:
Date of issuance of Order:Date of issuance of Order:
Refund
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y
Name Designation/Status
Place
Date DD/MM/YYYYVerification
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
Place
Date DD/MM/YYYYVerification
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
Place
Date DD/MM/YYYY
Amount
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
TotalTotal
1.GSTIN
2. Name
3. Address
4. Details of Commodity / Service for which tax rate / valuation is to be determined4. Details of Commodity / Service for which tax rate / valuation is to be determined4. Details of Commodity / Service for which tax rate / valuation is to be determined4. Details of Commodity / Service for which tax rate / va
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e
3. Details of notice vide which additional information soughtNotice No.Notice date
4. Reply4. Reply4. Reply
5. Documents filed5. Documents filed5. Documents filed
1. GSTIN1. GSTIN1. GSTIN1. GSTIN
2. Name2. Name2. Name2. Name
3. Order vide which security is prescribed3. Order vide which security is prescribed3. Order vide which security is prescribed3. Order vide which security is prescribedOrder No.Order No.Order dateOrder date
4. Details of the security furnished4. Details of the security furnished4. Details of the security furnished4. Details of the security furnished4. Details of the security furnished4. Details of the security furnished4. Details of the security furnished4. Details of the security furnished
Sr. No.ModeReference no. / Debit entry no. (for cash payment)DateDateAmountAmountName of Bank
12344556
1. GSTIN1. GSTIN1. GSTIN1. GSTIN
2. Name2. Name2. Name2. Name
3. Details vide which security furnished3. Details vide which security furnished3. Details vide which security
= = = = = = = =
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= = = = = = = =
78
Total
1. GSTIN /ID
2. Name
3. Details of the orderReference No.Date of issue of order
4. Tax Period, if any4. Tax Period, if any4. Tax Period, if any
5. Grounds for withdrawal5. Grounds for withdrawal5. 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 -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 -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
Desi
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sentativeOptionalOptionalOptionalOptional
ii. Mobile No.iii. Email Address
12.Nature of activity(s) (proposed / present) in respect of which advance ruling soughtNature of activity(s) (proposed / present) in respect of which advance ruling soughtNature of activity(s) (proposed / present) in respect of which advance ruling soughtNature of activity(s) (proposed / present) in respect of which advance ruling soughtNature of activity(s) (proposed / present) in respect of which advance ruling soughtNature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
âÂÂA. Category
âÂÂA. Category
âÂÂA. Category
âÂÂA. Category
âÂÂA. Category
âÂÂ
Factory / ManufacturingFactory / ManufacturingWholesale BusinessWholesale BusinessWholesale BusinessRetail Business
Warehouse/DeportWarehouse/DeportBonded WarehouseBonded WarehouseBonded WarehouseService Provision
Office/Sale OfficeOffice/Sale OfficeLeasing BusinessLeasing BusinessLeasing BusinessService Re
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nder the provisions of the Actïââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢Ã¯ââ¬Å¡Â¢
(iii) determination of time and value of supply of goods or services or bothïââ¬Å¡Â¢
(iv) admissibility of input tax credit of tax paid or deemed to have been paidïââ¬Å¡Â¢
(v) determination of the liability to pay tax on any goods or services or bothïââ¬Å¡Â¢
(vi) whether applicant is required to be registered under the Actïââ¬Å¡Â¢
(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 termïââ¬Å¡Â¢
14.Question(s) on which advance ruling is required
15.Statement of relevant facts having a bearing on the question(s) raised.
16.Statement containing the applicantââ¬â¢s interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicantââ¬â¢s view point and submissions on issues on which the advance ruling is sought).
17.I hereby declare that t
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f jurisdictional officer / concerned officer
11Email Address of jurisdictional officer / concerned officer
12Mobile number of jurisdictional officer / concerned officer
13Whether the appellant wishes to be heard in person?Yes/No
14.The facts of the case (in brief)
15.Ground of Appeal
16.Payment detailsChallan Identification Number (CIN) ââ¬â
Date –
Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above;
grant a personal hearing; and
pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case.
And for this act of kindness, the appellant, as is duty bound, shall ever pray.Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling
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uling as prayed above;
grant a personal hearing; and
pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case.Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed above;
grant a personal hearing; and
pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case.
DescriptionCentral taxState/ UT taxIntegrated taxCess
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Particulars of demand/ refundParticularsParticularsCentral taxState/ UT
taxIntegrated taxCessTotal amountTotal amount
Particulars of demand/ refundAmount of demand created (A)a) Tax/ Cess
Particulars of demand/ refundAmount of demand created (A)b) Interest
Particulars of demand/ refundAmount of demand created (A)c) Penalty
>
d) Fees
e) Other charges
Am
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1.Integrated taxCredit Ledger
2.Central taxCash Ledger
2.Central taxCredit Ledger
3.State/UT taxCash Ledger
3.State/UT taxCredit Ledger
4.CESSCash Ledger
4.CESSCredit Ledger
Sr. No
.Descriptio nAmount payableAmount payableAmount payableAmount payableDebi t entry no.Amount paidAmount paidAmount paidAmount paid
Sr. No
.Descriptio nIntegrate d taxCentra l taxState/U T taxCES SDebi t entry no.Integrate d taxCentra l taxState/U T taxCES S
1234567891011
1.Interest
2.Penalty
3.Late fee
4.Others (specify)
DescriptionCentral taxState/ UT taxIntegrated taxCess
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Particulars of demand/refund, if anyParticularsParticularsCentral taxState/UT taxIntegrated taxCessTotal amountTotal amount
Particulars of demand/refund, if anya) Tax/
Particulars of demand/refund, if anyCesstotal
>
Particulars of demand/refund, if anyAmountb) Interest
Particulars of demand/refund, if anyof demand created, if anyb) Interest
Particulars of demand/refund, if any
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tDisput ed Amou ntDetermi ned AmountDisput ed Amou ntDetermi ned AmountDisput ed Amou ntDetermi ned AmountDisput ed Amou ntDetermi ned Amount
1234567891011
a) Tax
b) Intere st
c) Penalt y
d) Fees
e) Other s
f) Refun d
DescriptionCentral taxState/ UT taxIntegrated taxCess
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Particulars of demandParticularsCentral taxState/UT taxIntegrated taxCessTotal amount
Amount demanded/ rejected >, if any
(A)a) Tax/ Cess
Amount demanded/ rejected >, if any
(A)b) Interest
Amount demanded/ rejected >, if any
(A)c) Penalty
Amount demanded/ rejected >, if any
(A)d) Fees
Amount demanded/ rejected >, if any
(A)e) Other charges
Amount under dispute (B)a) Tax/ Cess
Amount under dispute (B)b) Interest
Amount under dispute (B)c) Penalty
Amount under dispute (B)d) Fees
Amount under dispute (B)e) Other charges
Amount admitted (C)a) Tax/ Cess
Amount admitted (C)b) Interest
Amount admitted (C)c) Penalty
Amount admitted (C)d) Fees
Amount admitted (C)e)
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= = = = = = = =
State/UT taxCESS
1234567891011
1.Interest
2.Penalty
3.Late fee
4.Others (specify)
Sr. No.ParticularsParticularsParticularsParticularsParticulars
1Appeal No. – Date of filing -Appeal No. – Date of filing -Appeal No. – Date of filing -Appeal No. – Date of filing -Appeal No. – Date of filing –
2GSTIN/ Temporary ID/UIN-GSTIN/ Temporary ID/UIN-GSTIN/ Temporary ID/UIN-GSTIN/ Temporary ID/UIN-GSTIN/ Temporary ID/UIN-
3Name of the appellant-Name of the appellant-Name of the appellant-Name of the appellant-Name of the appellant-
4Permanent address of the appellant-Permanent address of the appellant-Permanent address of the appellant-Permanent address of the appellant-Permanent address of the appellant-
5Address for communication-Address for communication-Address for communication-Address for communication-Address for communication-
6Order no.Order no.Date-Date-Date-
7.Designation and Address of the officer passing the order appealed against-Designation and Address of the officer passing the o
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nder dispute-
(ii)Description and classification of goods/ services in dispute-Description and classification of goods/ services in dispute-Description and classification of goods/ services in dispute-Description and classification of goods/ services in dispute-Description and classification of goods/ services in dispute-
(iii)Period of dispute-Period of dispute-Period of dispute-Period of dispute-Period of dispute-
(iv)Amount under disputeCentral taxState/UT taxIntegrated taxCess
(iv)a) Tax
(iv)b) Interest
(iv)c) Penalty
(iv)d) Fees
(iv)e) Other charges (specify)
(v)Market value of seized goods-Market value of seized goods-Market value of seized goods-Market value of seized goods-Market value of seized goods-
11State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)-State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed (Jurisdiction details)-State or Union Territory and the
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as the case may be-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-
13Whether the decision or order appealed against involves any question relating toWhether the decision or order appealed against involves any question relating toWhether the decision or order appealed against involves any question relating toWhether the decision or order appealed against involves any question relating toWhether the decision or order appealed against involves any question relating to
place of supply – Yes Noplace of supply – Yes Noplace of supply – Yes Noplace of supply – Yes Noplace of supply – Yes Noplace of supply – Yes Noplace of supply – Yes No
14In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central taxIn case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central taxIn case of cross-objections file
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ount involved:Name of the Adjudicating Authority-
Order Number and date of Order-
GSTIN/UIN/Temporary ID-
Amount involved:Name of the Adjudicating Authority-
Order Number and date of Order-
GSTIN/UIN/Temporary ID-
Amount involved:
HeadHeadTaxInterestPenaltyRefundTotal
Integrated taxIntegrated tax
Central taxCentral tax
State/UT taxState/UT tax
CessCess
15Details of paymentDetails of paymentDetails of paymentDetails of paymentDetails of paymentDetails of paymentDetails of payment
HeadHeadTaxInterestPenaltyRefundTotal
Central taxCentral tax
State/UT taxState/UT tax
Integrated taxIntegrated tax
CessCess
TotalTotal
16In case of cross-objections filed by the Commissioner State/UT tax/Central tax:In case of cross-objections filed by the Commissioner State/UT tax/Central tax:In case of cross-objections filed by the Commissioner State/UT tax/Central tax:In case of cross-objections filed by the Commissioner State/UT tax/Central tax:In case of cross-objections filed by the Commissioner State/UT
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tion
I, the respondent, do hereby declare that what is stated above is true to the best of my information andbelief.
Verified today, the day of 20â⬦Verification
I, the respondent, do hereby declare that what is stated above is true to the best of my information andbelief.
Verified today, the day of 20â⬦
Place:
Date:
Name of the Applicant/ Officer: Designation/Status of Applicant/
officer:Place:
Date:
Name of the Applicant/ Officer: Designation/Status of Applicant/
officer:Place:
Date:
Name of the Applicant/ Officer: Designation/Status of Applicant/
officer:
DescriptionCentral taxState/ UT taxIntegrated taxCess
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Particulars of demand, if anyParticularsParticularsCentr al taxState/ UT
taxInteg rated taxCessTotal amountTotal amount
Particulars of demand, if anyAmount of demand created, if any
(A)a) Tax/ Cess
Particulars of demand, if anyAmount of demand created, if any
(A)b) Interest
Particulars of deman
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isions
123456
Total
TotalTotalTotal
Registration No. in existing lawBalance of ITC of VAT
and [Entry Tax] in last returnC FormsC FormsF FormsF FormsITC reversal relatable to [(3) and] (5)H/I FormsH/I FormsTransition ITC 2-
(4+6-7+9)
Registration No. in existing lawBalance of ITC of VAT
and [Entry Tax] in last returnTurnover for which forms PendingDifference tax payable on (3)Turnover for which forms PendingTax payable on (5)ITC reversal relatable to [(3) and] (5)Turnover for which forms PendingTax payable on (7)Transition ITC 2-
(4+6-7+9)
12345678910
Sr. noInvoice / Document no.Invoice / document DateSupplierââ¬â¢s registration no. under existing lawRecipientsââ¬â¢ registration no. under existing lawDetails of capital goods on which credit has been partially availedDetails of capital goods on which credit has been partially availedDetails of capital goods on which credit has been partially availedTotal eligible cenvat credit under existing
lawTotal cenvat credit availed under
= = = = = = = =
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= = = = = = = =
ation no. under existing lawDetails regarding capital goods on which credit is not availedDetails regarding capital goods on which credit is not availedTotal eligible VAT [and ET] credit under existing
lawTotal VAT [and ET] credit availed under existing lawTotal VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9)
Sr. noInvoice / Document no.Invoice / document DateSupplierââ¬â¢s registration no.
under existing lawRecipientsââ¬â¢ registration no. under existing lawValueTaxes paid VAT [and ET]Total eligible VAT [and ET] credit under existing
lawTotal VAT [and ET] credit availed under existing lawTotal VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9)
12345678910
Total
Sr. no.Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stockDetails of inputs held in stock or inputs contained in semi-finished or finished goods held in stockDetails of inputs held in stock
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plicable only for person other than manufacturer or service provider) ââ¬â Credit in terms of Rule 117 (4)7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) ââ¬â Credit in terms of Rule 117 (4)7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) ââ¬â Credit in terms of Rule 117 (4)7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) ââ¬â Credit in terms of Rule 117 (4)7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) ââ¬â Credit in terms of Rule 117 (4)7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) ââ¬â Credit in terms of Rule 117 (4)
InputsInputsInputs
Name of theInvoiceInvoice dateDescriptionQuantityUQCValueEligibleVAT/[ET]D
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ed in semi-finished and finished goodsInputs contained in semi-finished and finished goods
Details of inputs in stockDetails of inputs in stockDetails of inputs in stockDetails of inputs in stockDetails of inputs in stock
DescriptionUnitQtyValueTax paid
12345
Sl. No.Registration no. under existing law (Centralized)Tax period to which the last return filed under the existing law pertainsDate of filing of the return specified in Column no. 3Balance eligible cenvat credit carried forward in the said last returnGSTIN of receivers (same PAN) of ITC of CENTRAL TAXDistribution documen
/invoiceDistribution documen
/invoiceITC of CENTRAL
TAX transferred
Sl. No.Registration no. under existing law (Centralized)Tax period to which the last return filed under the existing law pertainsDate of filing of the return specified in Column no. 3Balance eligible cenvat credit carried forward in the said last returnGSTIN of receivers (same PAN) of ITC of CENTRAL TAXNo.DateITC of CENTRAL
TAX transferred
123
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ils of goods with AgentDetails of goods with AgentDetails of goods with Agent
Sr.
No.GSTIN of PrincipalDescriptionUnitQuantityValueInput Tax to be taken
1234567
Sr.
No.GSTIN of PrincipalDetails of goods with AgentDetails of goods with AgentDetails of goods with AgentDetails of goods with AgentDetails of goods with Agent
Sr.
No.GSTIN of PrincipalDescriptionUnitQuantityValueInput Tax to be taken
1234567
Sr. no.Registration No of VATService Tax Registration No.Invoice/docu ment no.Invoice/ document dateTax PaidVAT paid Taken as SGST Credit or Service Tax paid as Central Tax Credit
1234567
Total
Sr No.Document no.Document dateGSTIN no. of recipient, (if applicablName & addres of recipientDetails of goods sent on approval basisDetails of goods sent on approval basisDetails of goods sent on approval basisDetails of goods sent on approval basisDetails of goods sent on approval basis
Sr No.Document no.Document dateGSTIN no. of recipient, (if applicablName & addres of recipientHSNDescription
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