Tripura State Goods and Services Tax (Second Amendment) Rules, 2017.
F.1-11(91)-TAX/GST/2017 (Part-III) Dated:- 29-6-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017 (Part-III)
Dated, Agartala, the 29th June 2017.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Tripura State Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Tripura state Goods and services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the con
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-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-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quali
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
not being a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ly of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference ra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
(c) in all other cases, twenty fiv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the reci
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of exchange for the determination of the val
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.-
(1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ny order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rdance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dit in case the input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er of claiming credit in special circumstances.- (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
under clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and
(d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ils so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC- 02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', att
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zerorated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be added to the aggregate value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turn
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and state tax.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s specified in clause (b) of subrule (1) and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
T AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ly;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
48. Manner of issuing inv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ber not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination ther
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above. (2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax 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.
(3) Where the supplier of taxable servi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the 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:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment. Chapter VII Accounts and Records
56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ses other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mple copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Cen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ction 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rd supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax cre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
debit notes from the supplier for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR- 4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
67. Form and manner of submission of s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ding imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR- 2 that were acc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ough the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ically to the person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS- 2 through the common portal on or before the last
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ils of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may cl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Group-B gazetted officer for a period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
said examination within a period of one year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register. (2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutilized amount from the electro
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. (3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ission, if any, payable in respect of such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting ban
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.- (1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registratio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or serv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tate supply but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered under cl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advanc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lectronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ce submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
efund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ds were exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mmendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level cooperatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nt or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;
(i) to identify beneficial and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of subsection (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of the receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ction 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under subsection
(2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ppeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act.
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
opy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made el
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ce which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity –
(a) to examine the ev
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
put tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in res
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e of nine per cent. or more and forty per cent. for other goods of the state tax applicable on supply of such goods after the appointed date and shall be credited after the state tax payable on such supply has been paid: Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) The credit of state tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not unconditionally exempt from the whole of the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in the said Schedule;
(ii) the document for procurement of such goods is available with the registered person;
(iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance with
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
Chapter XV
Anti-Profiteering
122. Constitution of the Autho
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ity:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.
(4) The Chairman shall hold office for a term of two years from the date on which h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sed on by the registered person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xamined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible.
131
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ths from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order –
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includesa. suppliers of goods or services under the proceedings; and b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.- Till such time as a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
goods or finished goods on which ITC is claimed
Sr.
GSTIN/
Registrat
Invoice *
Description of
inputs held in
Unit
Quantit
Quanti
ty
No.
ion under
No.
Date
stock, inputs
y
CX/
contained in
Code
Value
(As adjusted by
debit note/credit
note)
Amount of ITC claimed (Rs.)
Central
Tax
State
Tax
UT Tax
Integrate
d Tax
Cess
VAT of
supplier
semi-finished or
(UQC)
finished goods
held in stock
1
2
3
4
5
7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finished or finished goods held in stock
8
9
10
11
12
13
*In case it is not feasible to identify invoice, the principle of first-in-first out may be followed.
62
62
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed
Sr.
GSTIN/
Invoice */
Registrat
Bill of entry
Description of
inputs held in
No.
ion under
CX/
stock, inputs
Unit
Quantity
Code
Qty
No.
Date
contained in semi-
(UQC)
VAT of
supplier
finished or finis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
64
Form GST ITC -02
[See rule 41(1)]
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section
18
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
Trade name, if any
7. Details of ITC to be transferred
Tax
Amount of matched ITC
Amount of matched ITC to be transferred
1
available
2
3
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
65
99
Date
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)
9. Verification
I
hereby solemnly affirm and declare that the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ts
entry
Unit
Qty
held in stock, inputs
under CX/
contained in semi-
VAT of
No.
Date
finished or finished
Quantity
Code
(UQC)
Value**
(As adjusted
by debit
note/credit
Amount of ITC claimed (Rs.)
Central Tax
State Tax
UT Tax
supplier
goods held in stock and
capital goods
note)
Integrated
Tax
Cess
1
2
3
4
5 (a) Inputs held in stock (where invoice is available)
5
6
7
8
9
10
11
12
13
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
67
62
5 (c) Capital goods held in stock (where invoice available)
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not available)
5 (e) Capital goods held in stock (where invoice not available)
* (1) In case,
it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** The value of capital goo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ived back
Year –
4. Details of inputs/capital goods sent for job-work
GSTIN
State in case of
unregistered job-
worker
Challan no. Challan date Description of
UQC
Quantity
goods
Taxable
value
Type of goods
(Inputs/capital
goods)
Rate of tax (%)
Central State/ Integrated Cess
UT tax
tax
tax
1 2 3 4 5 6 7 8 9 10 11 12
70
0
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN/
State of job
worker if
Received
back/sent out to
Original
Original
challan No. challan date
Challan details if sent to
another job worker
unregistered
another job
worker/
supplied from
Invoice details in case
supplied from
premises of job
Description
UQC
Quantity Taxable
value
worker
No. Date
premises of job
worker
GSTIN/ State if
job worker
unregistered
No.
Date
1 2 3 4 5 6 7 8 9 10 11 12 13
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 ha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate
District
5.
Jurisdiction detail
Centre
State
6.
7.
(a)
Date of commencement of business
Particulars of Principal Place of Business
Address
Building No./Flat No.
Name of the
Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b)
Contact Information
72
Floor No.
Road/Street
District
PIN Code
Longitude
ப
Office Email Address
Mobile Number
Office Telephone number
STD
Office Fax Number
STD
Rented
Office/Sale Office
(c)
Nature of premises
Own
Leased
(d)
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
Godown
Cold Storage
Consent
Shared
Others (specify)
Retail Business
Transport services
Others (Specify)
8.
Details of additional place of
business
Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]
9.
Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting business
(Upto 10 Bank Accounts to be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o. with
STD
Designation/Status
PAN
Are you a citizen of
India?
Yes/No
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
74
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
12. Consent
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
13. List of documents uploaded
(Identity and address proof)
14. 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.
Pla
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tward inter-State supplies to un-registered persons where the invoice value
is more than Rs 2.5 lakh
Place of
Supply
(State/UT)
No.
Invoice details
Date
Value
Rate Taxable
Value
Amount
Integrated Tax
Cess
1
2
3
4
5
6
7
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
76
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce
operator
6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/Bill
of export
Integrated Tax
No. Date Value
No.
Date
Rate
Taxable
Amt.
value
2
3
4
5
7
8
9
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered
persons other than the supplies covered in Table 5
Rate of tax
Total Taxable
value
2
Amount
Integrated
3
4
Central State Tax/UT Tax
5
Cess
6
1
7A. Intra-State supplies
7A (1). Consolidated rate wise outward supplies [including supplies m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s issued during current period and amendments thereof]
Details of
original
Revised details of document or Rate Taxable
details of original Debit/Credit
Value
Amount
Place of
supply
document
GSTIN Inv. Inv. GSTIN Invoice Shipping Value
Notes or refund vouchers
No. Date
bill
No Date No. Date
1
2 3
4
Integrated Central State/Cess
Tax
Tax
UT Tax
9 10
11
12
13
14
15
16
5 6 7 8
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in
returns for earlier tax periods in Table 7
Rate of tax
1
Total Taxable
value
2
Amount
Tax period for which the details are
Integrated
3
Central
4
State/UT Tax
5
Cess
being revised
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 ma
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he supplies being shown
in this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier
tax periods [Furnish revised information]
Month
Amendment relating to information
furnished in S. No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total Total Total
Amount
(Optional
if HSN is
Quantity value Taxable
Value
Integrated Central State/UT Cess
Tax Tax
Tax
provided)
1
2
3
4
5
6
7
8
9
10
11
Sr.
13. Documents issued during the tax period
Nature of document
Sr. No.
No.
From
Το
Total
number
Cancelled
Net issued
1
2
3
4
5
6
7
1
Invoices for outward supply
Invoices for inward supply from
2
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
79
8
9
Refund voucher
Delivery Challan for job work
10
11
12
| Delivery Challan for supply
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
turnover of the taxpayer for the immediate preceding financial year
and first quarter of the current financial year shall be reported in the
preliminary information in Table 3. This information would be required to be
submitted by the taxpayers only in the first year. Quarterly turnover
information shall not be captured in subsequent returns. Aggregate turnover
shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for
all supplies as under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level
details, rate-wise, should be uploaded in Table 4, including supplies
attracting reverse charge and those effected through e-commerce operator.
Outwards supply information in these categories are to be furnished
separately in the Table.
(ii) For 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;
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Z developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However,
if the shipping bill details are not available, Table 6 will still accept the
information. The same can be updated through submission of information in
relation to amendment Table 9 in the tax period in which the details are
available but before claiming any refund / rebate related to the said invoice.
The detail of Shipping Bill shall be furnished in 13 digits capturing port code
(six digits) followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is
required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on
cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports
in GSTR-2. The liability for payment of IGST in respect of supply of services
would, be created from this Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
will remain blank.
11. E
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ollection of tax at source out of gross supplies
reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made
through e-commerce operator attracting collection of tax at source and
Table 7B (2) to capture supplies made through e-commerce operator
attracting collection of tax at source out of gross supplies reported in
Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i)
Amendments of B to B supplies reported in Table 4, B to C Large
supplies reported in Table 5 and Supplies involving exports/ SEZ unit or
SEZ developer/ deemed exports reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit / credit note issued 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 r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ice has not been issued in the same tax period in
which the advance was received.
16. Summary of supplies effected against a particular HSN code to be reported
only in summary table. It will be optional for taxpayers having annual turnover
upto Rs. 1.50 Cr but they need to provide information about description of
goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers
having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs.
5.00 Cr and at four digits level for taxpayers having annual turnover above Rs.
5.00 Cr.
84
==
Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6)
1. GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
Year
Month
3. Taxable outward supplies made to registered persons including supplies
attracting reverse charge other than the supplies covered in Table No. 4
GSTIN/ Invoice details Rate Taxable
Amount
UIN
value
No. Date Value
Integrated Central
Tax
State/
Ces
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
therefrom
and in case of any reduction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Place
Date
86
Signatures
Name of Authorised Signatory
Designation/Status
1. GSTIN
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
Year
Month
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTI Invoice
Rat Taxabl
Amount of Tax
Place of Whether Amount of ITC available
N
details
e
of
e
value
supply input or
(Name
input
suppli N Dat Valu
er
0 e
e
Integrat Centr Stat CES
ed tax
of
Integrat Centr
service/ed Tax
Stat Ces
al
e/ S
al e/ S
State/U
Capital
Tax
UT
Tax
UT
T)
goods
Tax
(incl plant
Tax
and
machiner
y)/
Ineligible
for ITC
1
23
4
5
6
7
9
10
11
12
13
14
15 16
e
e
value
Integrat Centr Stat
4.
Inward supplies on which tax is to be paid on rever
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urns for earlier tax periods in
Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent
amendments]
Details of Revised details of Rat Taxabl
Amount
original
invoice
e
e
Place Whethe Amount of ITC available
of r input
invoice/Bill
value
of entry No
e
GSTI No Dat|GSTI No Dat|Valu
|suppl or input
Integrat Centr State/U s
Capital ed al Tax T Tax
No No ad fax at Tax Tax Tax
Ces
y service/
Integrat Centr State/UCes
ITC)
1 23
4 56 7 8
9
10 11
12
1 14
3
15
16
17 18
19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect
6B. Supplies by 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]
88
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
7. Supplies received from c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
erse charge supplies in the tax period (tax amount to be added
to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter -State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished
in S. No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to
or reduced from
output liability
2
Amount of ITC
Integrated
Tax
Central State/UT
Tax
Tax
CESS
3
4
5
6
1
A. Information for the
current tax period
(a) Amount in terms of rule
37(2)
To be added
(b) Amount in terms of rule
To be added
39(1)(j)(ii)
(c) Amount in terms of rule 42
(1) (m)
To be added
(d) Amount in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rlier tax periods and
(f) adjusted with tax on supplies made in current
Reduce
Reduce
tax period
91
13. HSN summary of inward supplies
Sr. No. HSN Description UQC| Total Total Total
Quantity value Taxable
(Optional
if HSN is
Amount
Value Integrated Central State/UT Cess
Tax
furnished)
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
Signatures..
Place:
Date:
Name of Authorised Signatory
Designation/Status
92
92
Instructions –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
Unique Identity Number
b. UIN:
C. UQC:
Unit Quantity Code
d. HSN:
e.
POS:
f.
B to B:
g. B to C:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. Table 3 & 4 to capture information of:
(i)
(ii)
(iii)
Inv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the goods or services;
(vi)
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (PoS)
to be captured always except in case of supplies received from registered
person, where it is required only if the same is different from the location of the
recipient;
93
(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
(ix) Recipient tax payer is required to declare in Column No. 12 whether the
inward supplies are inputs or input services or capital goods (including
plant and machinery).
3. Details relating to import of Goods/Capital Goods from outside India as well
as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in
Table 5.
4. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
5. Taxable Value in T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pplies
to be populated in the Electronic Credit Ledger on submission of its return in
Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether
for business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax
paid on it including adjustments against invoices issued should be reported in
Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
output liability due to rectification of mismatch on account of filing of GSTR-
3 of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
94
FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te/ Cess
UT Tax
2
3
4
5
6
7
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note -eligible ITC
ISD Credit note -ineligible ITC
PART-C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Deductor/
Amount
received
GSTIN of e-
/ Gross
Amount
Sales Net Value Integrated Central
Return
Tax
Tax
State Tax /UT
Tax
Commerce
Value
Operator
1
2
3
4
5
7
7A.
TDS
7B.
TCS
96
96
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3. Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
(iv)
(v)
(vi)
Zero rated supply without payment of
Tax
Deemed exports
Exempted
Nil Rated
(vii) Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
1
Taxable Value
2
Amount of Tax
Integrated Tax
3
CESS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(other than reverse charge and Zero Rated supply made with payment of
Integrated Tax) [Rate wise]
B Zero rated supply made with payment of Integrated Tax [Rate wise]
C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
(II)
A
Intra-state supplies
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
5. Inward supplies attracting reverse charge including import of services (Net of advance
adjustments)
98
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of
tax
Taxable
Value
2
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
(I) Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of
tax
Differential
Amount of tax
Taxable
1
Value
2
Integrated Tax
3
Central Tax
State/U
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tes
Add
Reclaim on rectification of mismatched
(c)
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d)
Reduce
credit note
Negative tax liability from previous tax
(e)
Reduce
periods
Tax paid on advance in earlier tax periods
(f) and adjusted with tax on supplies made in
current tax period
Reduce
(g) Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated
Central
State/UT Tax
CESS
tax
tax
2
3
4
5
6
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit
Reversal/reclaim
8D. On account of mismatch/ rectification/other
reasons
9. Credit of TDS and TCS
Amount
Integrated
tax
Central tax
State/ UT Tax
2
3
4
(a)
(b)
TDS
TCS
Interest liability (Interest as on ……………)
10.
On account of
Undue
excess
Credit of
Interest Delay in Total
interest on
Output ITC
On
liability claimed on account|
on mismatched of other claims or rectification
mismatch invoice ITC ex
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nterest payment [to be populated after
payment of tax and submissions of return]
Description
Tax paid
in cash
Integrated tax
Tax paid through ITC
Central Tax
Interest
Late
fee
State/UT Tax Cess
2
3
4
5
6
7
8
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
/Status.
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation
102
Instructions:-
1. Terms Used :-
a) GSTIN :-
Goods and Services Tax Identification Number
b) TDS :-
Tax Deducted at source
c) TCS :-
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have
been filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledger of
taxpayer will be updated on generation of GSTR-3 by taxpayer.
4. Part-A of GSTR-3 is auto-populated on
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities
for that tax period have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in
electronic cash ledger on filing of valid GSTR 3.
103
Reference No:
Το
Form GSTR – 3A
[See rule 68]
Date:
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.
2. You are, therefore, requested to furnish the said return within 15 days failing which the
tax liability will be assessed u/s 62 of the Act, based on the relevant material available
with this office. Please note that in addition to tax so assessed, you will also be liable to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ions of the Act based on the relevant material
available with or gathered by this office. Please note that in addition to tax so assessed,
you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue
of the assessment order.
Signature
Name
Designation
104
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered person
Auto Populated
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable
value
Integrated
Tax
1
2
3
Central
Tax
4
State/UT Tax Cess
5
6
(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
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,
composition ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rest
Late
paid in
Fee
Tax
Tax
Tax
cash
1
2
3
4
5
6
7
8
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details
1
TDS
TCS
Integrated Tax
2
Central Tax
3
State/UT Tax
4
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from.
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit
notes + value of advances received for which invoices have not been issued in the same
month – value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not
shown separately
3) Amendment in any details to be adjusted and not shown separately.
106
Form GSTR-4
[See rule 62]
Quarterly return for registered person opting for composition levy
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trad
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ral State/UT Cess (Name
d Tax Tax Tax
of
1
2 3
4 5 6
7
89
10
11
12
13
14
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
incorrect
5B. Debit Notes/Credit Notes [original)]
107
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
[periods]
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
1
Turnover
Composition tax amount
2
Central Tax
3
State/UT Tax
4
7.
Amendments to Outward Supply details furnished in returns for earlier tax periods in
Table No. 6
Quarter Rate
Original details
Revised details
Turnover Central Tax
State/UT Turnover Central
tax
State/UT
Tax
Tax
2
3
4
5
6
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Paid
2
Place of supply
(Name of State
/UT)
3
Amount
Integrated Central
State/ UT Tax
Cess
Tax
4
Tax
5
6
7
1
(I)
8A.
Information for the current quarter
Advance amount paid for reverse cha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
) State/UT Tax
(d) Cess
(II) Late fee
(a)
Central tax
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
Tax
Interest Penalty
Fee
Other
Debit Entry Nos.
2
3
4
5
6
7
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]
Description
1
(a) Integrated
tax
Tax paid in cash
Interest
2
Late fee
3
4
109
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
110
Name of Authorised Signatory
Designation/Status
Instructions:-
1. Terms used:
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ices auto populated/
add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
Place of Supply (POS) only if the same is different from the location of the
recipient.
5. Table 5 to capture amendment of information provided in earlier tax
periods as well as original/ amended information of debit or credit note
received, rate-wise. Place of Supply (POS) to be reported only if the same is
different from the location of the recipient. While furnishing information the
original debit/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/credit note shall be mentioned in the first
three columns of this Table,
6. Table 6 to capture details of outward supplies including advance and net of
goods returned during the current tax period.
7. Table 7 to capture details of amendment of incorrect details reported in
Table 6 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tes/credit notes (including amendments thereof) received during current
period
Details of original
document
Revised details of Rate Taxable
document or details
value
of original Debit/
Credit Note
Amount of tax
Place of
supply
(Name of
State/UT)
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UT| Cess
Tax
Tax Tax
123456789 10 11 12 13 14
5. TDS Credit received
GSTIN of deductor Gross value
Amount of tax
1
2
Central Tax
3
State/UT Tax
4
113
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
1. GSTIN
2. (a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
(c) Validity period of registration
Auto Populated
Year
Month
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs.
for all Tables)
Amount of ITC
available
Details of bill of entry
Rate
Taxable
value
Amount
No.
Date Value
Integrated Tax
Cess
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
4. Amendment in the details furnished in any earlier return
Original
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-State supply (Consolidated, 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)
8. Amendments to taxable outward supply details furnished in returns for earlier tax
periods in Table 5 and 6 [including debit note/credit notes and amendments
thereof]
Details of original
document
Revised details of
Rate Taxable
Amount
Place of
document or
details of original
Debit/Credit Notes
Value
supply
GSTIN No. Date GSTI No. Date Value
1
N
2 3
4
5 6
7
11
Integrated Central State / Cess
Tax
10
Tax UT Tax
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
115
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
Total
taxable
value
Amount
Integrated Tax
Central
Tax
State/UT
Tax
Cess
1
3
4
5
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ries in electronic cash/credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
1
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Tax paid in
cash
2
Tax paid through ITC
Integrated tax
Interest
Late fee
Cess
3
4
5
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 therefrom.
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status
117
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
g. B to C:
From one registered person to another registered person
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a mon
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
C supplies (whether inter-State or intra-State) where
invoice value is up to Rs. 2,50,000/- State-wise summary of
supplies shall be filed in Table 7.
8. Table 8 consists of amendments in respect of –
i. B2B outward supplies declared in the previous tax period;
ii.
iii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhsâž reported
in the previous tax period; and
Original Debit and credit note details and its amendments.
118
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-
where invoice value is more than Rs 250000/-.
State supplies
10. Table 10 consists of tax liability on account of outward supplies declared in the
current tax period and negative ITC on account of amendment to import of goods in
the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be
posted to the respective ledgers.
119
Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
5 & 5A)
2.
Interest (based on
Table 6)
3.
Others (Please
Specify)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
121
Signature
Name of Authorised Signatory
Designation/Status
Form GSTR-6
[See rule 65]
Return for input service distributor
1.
GSTIN
2.
(a) Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Year
Month
GSTIN
of
Invoice details
Rate Taxable
value
Amount of Tax
supplier
No Date Value
Integrated
tax
Central State/UT
Tax
Tax
CESS
1
2
3
4
5
6
7
8
9
10
(Amount in Rs. for all Tables)
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
1
(a) Total ITC available for
distribution
(b) Amount of eligible ITC
(c) Amount of ineligible
ITC
Integrated Central
State/UT
CESS
tax
2
Tax
3
Tax
4
5
5. Distribution of input tax credit re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
istribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
GSTIN of
recipient
ISD credit
ISD invoice
Input tax distribution by ISD
no.
No.
Date
No.
Date
Integrated
Central State
CESS
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus / minus)
Original input tax credit
distribution
GSTIN ISD invoice ISD credit
Re-distribution of input tax credit to the correct recipient
GSTIN
of new
ISD
invoice
Input tax credit redistributed
Date recipient No. Date Integrated Central State CESS
of
detail
original No. Date No
note
recipient
1
2
3
4
5
6
9A. Distribution of the amount of eligible ITC
Tax
Tax Tax
7 8
9
10
11
12
123
9B. Distribution of the amount of ineligible
ITC
10. Late Fee
On account of
2
Central Tax State/UT tax
3
Debit Entry No.
4
Late fee
11. Refund claimed from electronic cash ledger
Description
1
Fee
Other
Debit Entry Nos.
2
3
4
(
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o its Units in the same tax
period in which the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further
ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its
registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in
electronic cash ledger.
125
1. GSTIN
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
2.
(a) Legal name of the registered person
(b) Trade name, if any
3. Input tax credit received for distribution
GSTIN Invoice details Rate Taxable
of
supplier
No Date Value
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
value
Integrated
Central Tax State/UT
Cess
1 2 3 4 5 6 tax 8 Tax 10
4. Debit/Credit notes (including amendments the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tate/UT
deducted
Tax
Tax
Tax
2
3
4
5
6
7
8
5. Tax deduction at source and paid
Description
Amount of tax deducted
2
Amount paid
3
(a) Integrated
Tax
(b) Central Tax
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description
1
Amount payable
Amount paid
2
3
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
127
(c)
State/UT Tax
(II) Late fee
(a) Central tax
(b) State/UT tax
7. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry
Nos.
1
2
3
4
5
6
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated
after
payment of tax and submissions of return]
Description
1
Tax paid in cash
2
Interest
Late fee
3
4
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r tax collection at source
Year
Month
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
3. Details of supplies made through e-commerce operator
for all Tables)
GSTIN
of the
supplier
1
Gross value
(Amount in Rs.
Details of supplies made which attract TCS
Amount of tax collected at source
Value of
supplies
Net amount
liable for TCS
Integrated Central Tax State /UT Tax
Tax
returned
2
3
4
5
7
of supplies
made
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month GSTIN GSTIN
of
of
supplier supplier Gross value
of supplies
Details of supplies made which
attract TCS
Value of
Amount of tax collected at
source
supply
made
returned
Net
amount
liable for
Integrated Central
Tax
State/UT
Tax
Tax
TCS
1
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of inte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Place:
Date:
Instructions:-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
132
1. Terms Used :-
a. GSTIN :-
b. TCS :-
Goods and Services Tax Identification Number
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been
discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS
liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR-2A of the taxpayer
on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of
supplier.
133
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
UIN
2.
Name of the person having
UIN
Auto
populated
3. Details of inward supplies received
GSTIN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Form GST PCT – 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part-A
State/UT-
(i)
Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii)
PAN
(iii) Email Address
(iv) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3.
Date of application
4
PART B
Centre
State
District –
Enrolment sought as:
Membership Number
Membership Type (drop down will change
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Commerce
(6) Graduate or Postgraduate degree in Banking
(7) Graduate or Postgraduate degree in Business Administration
(8) Graduate or Postgraduate degree in Business Management
(9) Degree examination of any recognized Foreign University
(10) Retired Government Officials
5.
5.1
based the institute selected)
5.2
Da
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description:
Date of Filing:
Time of filing:
Center Jurisdiction:
State Jurisdiction:
Filed by:
Temporary reference number, (TRN) if any:
Place:
Acknowledgment
It is a system generated acknowledgement and does not require any signature.
–
Note The status of the application can be viewed through “Track Application Status” at
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
139
Signature
Name
(Designation)
Form GST PCT-04
[See rule 83(4)]
Reference No.
To
Name
Address
Enrollment Number
Order of rejection of enrolment as GST Practitioner
Date-
This has reference to your reply dated
–
– in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your enrolment is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your enrolment is >.
140
Signature
Name
(Designation)
Form GST PCT-05
[See rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
To
The Authorised Officer
Central Tax/State Tax.
Sir/Madam
PART-A
I/We
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
th
Date
Number Taxable Value
Integrated
State
Central / UT
Cess Integrated
Central
State
Cess
A. Finally Accepted Input Tax Credit
A.1
1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
September
2
September
A.2
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed
1 August
by 20th September but mismatch was rectified in the return for the month of September filed by 20th October
2 August
Nil
A.3
Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had
become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September
filed by 20th October and the reclaim is being allowed alongwith refund of interest.
Month
Month
Refund
Refund
B. Mismatches/Duplicates that have led to increase of liability in the ret
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
143
will become payable in the return for month of October to be filed 20th November
1 August
Two Months
Two Months
2 August
C.2
Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return
for October to be filed by 20th November
1 September
One Month
One Month
2 September
Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will
become payable in the return of October return to be filed by 20th November
September
One Month-high
One Month-high
C.3
1
2 September
D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
D.1
1
Details of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d)/]
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Note-
1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
2. Under description head – liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall
be populated in the liability register of the tax period in which the date of application or order falls, as the case may be.
3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit
(amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
145
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Taxable Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID
Demand date –
Stay status – Stayed/Un-stayed
GSTIN/Temporary Id-
Name (Legal) –
–
Trade name, if any –
Period
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
146
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject
to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act or the
rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment
through credit or cash ledger. Debit and credit entry will be created simultaneously.
147
Form GST PMT -02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund
claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.
149
Reference No.
1. GSTIN –
2. Name (Legal) —
3. Trade name, if any
Form GST PMT -03
[See rules 86(4) & 87(11))]
Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
4. Address –
5. Period/Tax Period to which the credit relates, if any –
6. Ledger from which debit entry was made for claiming refund –
7. Debit entry no. and date –
8. Application reference no. and date –
9. No. and date of order vide which refund was rejected
10. Amount of credit –
Date –
From
To
cash / credit ledger
Sr. No.
Act
(Central
Tax/State
Tax
Interest
Amount of credit (Rs.)
Penalty
Fee
Other
Total
Tax/ UT
Tax
Integrated
Tax/
CE
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ect to the best of my knowledge and belief.
Place
Date
Name of Authorized Signatory
Designation/Status…
152
Signature
‘Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union territory
Goods and Services Tax; ‘Integrated Tax' stands for Integrated Goods and Services Tax and ‘Cess' stands for Goods and Services Tax(Compensation to
States)
153
Sr.
Date of Time
No deposit
of
Reportin
g date
/Debit
deposi
(by
(dd/mm t
bank)
/yyyy)
Form GST PMT -05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id –
Name (Legal) –
Trade name, if any
Period – From
Act – Central Tax/State Tax/UT
Το
(dd/mm/yyyy)
Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Balance
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Referenc
e No.
Tax
Period, if n
Descriptio Type of
Transactio
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CES
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate and time of deposit is the date and time of generation of CIN as reported by bank.
7. 'Central Tax' stands for Central Goods and Services Tax; ‘State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union territory
Goods and Services Tax; ‘Integrated Tax' stands for Integrated Goods and Services Tax and ‘Cess' stands for Goods and Services
Tax(Compensation to States)
155
Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and services tax
CPIN
>
Date >
Challan Expiry Date
GSTIN
Name
(Legal)
Address
>
>
Email address
>
Mobile No.
>
>
Details of Deposit
(All Amount in Rs.)
Government Major
Head
Tax
Interest Penalty
Minor Head
Fee
Others
Total
Central
Tax
(-)
Government of
Integrated
India
Tax
(-)
CESS
State (Name)
UT (Name)
(-)
Sub-Total
State Tax
(-)
UT Tax
156
(-)
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
☠e-Payment
(This will include a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eneration of challan
from Common Portal
5.
Common Portal Identification
Number (CPIN)
6.
Mode of payment (tick one)
Net
CC/DC
NEFT/RTGS
OTC
banking
7.
Instrument detail, for OTC
Cheque/
Date
payment only
Draft No.
Bank/branch on which
drawn
8.
Name of bank through which
payment made
9.
Date on which amount
debited / realized
10.
Bank Reference Number
(BRN)/UTR No., if any
11.
Name of payment gateway
(for CC/DC)
12.
Payment detail
Central Tax
State
Tax
UT Tax
Integrated Cess
Tax
13.
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.
159
Place
Date
Signature
Name of Authorized Signatory
Designation/Status…
Note –
1. 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.
2. The application may be f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section
54(3))
f. On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed
Exports
i. Select the type of supplier/ recipient:
161
1. Supplier to SEZ Unit
2.
Supplier to SEZ Developer
3. Recipient of Deemed Exports
g. Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa
i.
Excess paymen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/the Special
Economic Zone developer has not availed of the input tax credit of the tax paid
by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly affirm and certify that in respect of the refund amounting to Rs. / with
respect to the tax, interest, or any other amount for the period fromto-,
claimed in the refund application, the incidence of such tax and interest has not
been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming
refund under rule 96 of the CGST Rules)
10. Verification
I/We hereby solemnly affirm and declare that the information
given herein above is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Note: 1) A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
put services/none)
Col. 20/21/22/23: Amount of ITC available
164
For Outward Supplies:
As
per GSTR-1 (Table 5):
GSTIN/
UIN
Tax Period:
Invoice details
Integrated
Tax
State Tax/ UT
Central Tax
Cess
Tax
Goods/
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
No. Date Value services HSN
Taxable
Value
Rate
UQC QTY
Amt
(%)
Rate
(%)
Amt
Rate
(%)
Rate
Amt
Amt
(NA)
1234 (65) 67 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
165
Statement 2:
Statement in case of Applica
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o.
Date No.
Date
1 2 3 4 5 15A 158 6789 40 11 12 13 14 15C 15D ISK
15F
_
(*Shipping Bill and EGM – in case of goods are mandatory;
BRC/FIRC details are mandatory- in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
167
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
GSTIN/
UIN
Tax Period:
Integrated Central
State Tax/
Invoice details
Cess
Tax
Tax
UT Tax
Col. Col. Col. Col. Col. Col. Col.
16 17 18 19 20 21 22
ARE
Goods/
No. Date Value services HSN
Taxable
Value
Rate
Rate
UQC QTY
Amt
Amt
(%)
(%)
Rate
(%)
Amt
Rate
(NA)
Amt
(G/S)
No. Date
Date of
Receipt
Payment
Details
Ref
No.
Date
23F 23G
123456723A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 23
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GSTIN/UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on 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
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
169
Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):
Refund by the EOU/ Recipient of Deemed Exports:
Tax Period:
Invoice details
GSTIN/
Name of
unregistered
Stat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
Order No:
Order Date:
GSTIN/UIN Details of invoice covering transaction considered as intra –State / inter-State transaction earlier
Name
Transaction which were held inter State / intra-State supply subsequently
Invoice details
Integrated Central
(in case B2C)
Tax
Tax
State
Tax
Cess
Tax
Place of Supply Integrated Central Tax State Tax
(only if different
from the location
Cess
Place of Supply
(only if different
No. Date Value Taxable
Amt
Amt
Amt
Amt
of recipient)
Amt
Amt
Amt
Amt
from the location
of recipient)
Value
2
3
4
5
6
8
10
11
12
13
14
15
171
Statement 7:
Statement in case of application filed under rule 89(2)(k)
Refund on account excess payment of tax
Sr. No.
Tax period
Reference no. of
return
Date of
filing
Excess amount available in Liability Register
return
Integrated Tax
Central
Tax
State
Cess
Tax
2
3
4
6
7
8
172
Annexure-2
[See rule 89 (2) (m)]
Certi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track
Application Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
174
Reference No.:
To
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Subject: Refund Application Reference No. (ARN).
.Dated..
.
Reg.
Sir/Madam,
This has reference to your above mentioned application filed under section 54 of the Act. Upon
scrutiny of your application, certain deficiencies have been noticed below:
Sr No Description( select the reason from the drop down of the Refund application)
1.
2.
Other { any other reason other than the reason select from the 'reason master'}
You are advised to file a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
easury/ RBI/ Bank
Refund Sanction Order No.
Order Date
Name: <>
Refund Amount (as per Order):
Date:
Place:
Το
Net Refund amount sanctioned
Interest on delayed Refund
Total
Date:
Central Tax State Tax
UT Tax
Integrated Tax
Cess
Details of the Bank
Bank Account no as per application
i.
Name of the Bank
ii.
Name and Address of the Bank/branch
iii.
IFSC
iv.
MICR
V.
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
177
Order No.:
To
FORM-GST-RFD-06
[See rule 92(1),92(3),92(4),92(5) & 96(7)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
.
Refund Sanction/Rejection Order
Dated
Date:
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/
interest on refund*. Upon examination of your application, the amount of refund sanctioned to you,
after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-rupees is to be paid to the bank
account specified by him in his application* ..
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
of Section (…) of the Act..
*3. I hereby reject an amount of INR
section (…) of Section (…) of the Act.
&Strike-out whichever is not applicable
Date:
Place:
to Consumer Welfare Fund under sub-section (…)
to M/s
having GSTIN
under sub-
Signature (DSC):
Name:
Designation:
Office Address:
179
Reference No.
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
To
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
…….
Order for Complete adjustment of sanctioned Refund
Part- A
Date:
Dated
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing
of documents against the amount of refund sanctioned to you has been completely adjusted against
outstanding demands as per details below:
Refund Calculation
Amount of Refund claimed
i.
11.
Net Refund Sanctioned on
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te Tax
UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the
above mention reason. This order is issued as per provisions under sub-section (…) of Section (…) of
the Act.
Date:
Place:
181
Signature (DSC):
Name:
Designation:
Office Address:
SCN No.:
To
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/ Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No…….
ARN..
Dated
Date:
This has reference to your above mentioned application for refund, filed under section 54 of the Act.
On examination, it appears that refund application is liable to be rejected on account of the following
reasons:
Sr No Description (select the reasons of inadmissibility of
refund from the drop down)
i.
11
iii
Other any other reason other than the reasons
mentioned in 'reason
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
DD/MM/YYYY
183
Signature of Authorised
Signatory
Name
Designation/Status
Signature of Authorised Signatory
(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.
1. UIN
2. Name :
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
: From
Το
:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a.
Bank Account Number
b. Bank Account Type
C.
Name of the Bank
d. Name of the Account Holder/Operator
e.
Address of Bank Branch
Amount
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I
as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and
correct to the best o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
een concealed
therefrom.
185
Signature of Authorised
Signatory
Name
Designation / Status
Date
Reference No.:
To
GSTIN
-Name
Form GST ASMT – 02
[See rule 98(2)]
Date:
(Address)
Application Reference No. (ARN)
Dated
Notice for Seeking Additional Information / Clarification / Documents for provisional
assessment
Please refer to your application referred to above. While examining your request for
provisional assessment, it has been found that the following information/documents are
required for processing the same:
>
You are, therefore, requested to provide the information /documents within a period of > from the date of service of this notice to enable this office to take a decision in the
matter. Please note that in case no information is received by the stipulated date your
application is liable to be rejected without any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
186
Signature
Name
Designation
Form GST ASMT-03
[See rule 98(2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
188
Signature
Name
Designation
1. GSTIN
Form GST ASMT -05
[See rule 98(4)]
Furnishing of Security
2. Name
3. Order vide which security is prescribed
Order No.
Order date
4. Details of the security furnished
Sr. No. Mode
Reference no. /
Debit entry no.
(for cash payment)
Date
Amount
Name of Bank
1
2
3
4
5
6
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the
order.
5. Declaration –
(i)
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.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We
fail to do so the department will be at l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te tax / Union territory tax on
(name of goods/services or both-HSN:
_) supplied by the above bounded
obligor from time to time could not be made for want of full information with regard to the value or rate of tax
applicable thereto;
and whereas the obligor desires that the provisional assessment in accordance with the provisions of Section
60 be made;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of
rupees endorsed in favour of the President/ Governor and whereas the obligor has
furnished such guarantee by depositing with the Commissioner the bank guarantee as aforementioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in
respect of provisional assessment under section 60;
And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall
be demandable after final assessment, are duly paid to the Government along with interes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
)
191
(year)
for and on behalf of the President of
India./ Governor of ……….. (state)”.
Reference No.:
Το
GSTIN –
Name –
Form GST ASMT -06
[See rule 98(5)]
Address –
Application Reference No. (ARN)
Provisional Assessment order no. –
Date
Date
Date:
Notice for seeking additional information / clarification / documents for final assessment
Please refer to your application and provisional assessment order referred to above. The
following information / documents are required for finalization of provisional assessment:
> from the date of receipt of this notice to enable this office to take a decision in the
matter. Please note that in case no information is received by the stipulated date your
application is liable to be rejected without making any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
192
Signature
Name
Designation
Reference No.:
To
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule 98
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n/Status –
Date –
194
Reference No.:
To
GSTIN
Form GST ASMT -09
[See rule 98(7)]
Date
Name
Address
Application Reference No.
dated
Order for release of security or rejecting the application
This has reference to your application mentioned above regarding release of
Rupees (in words)]. Your application has
security amounting to Rs.
been examined and the same is found to be in order. The aforesaid security is hereby
released. Or
Your application referred to above regarding release of security was examined but the same
was not found to be in order for the following reasons:
>
Therefore, the application for release of security is rejected.
195
Signature
Name
Designation
Date
Reference No.:
To
GSTIN:
Name:
Address:
Tax period –
Form GST ASMT -10
[See rule 99(1)]
Date:
F.Y.-
Notice for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the
following discrepancies have been noticed:
>
You are hereb
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(3)]
Tax period –
ARN –
F.Y. –
Date –
Date:
Order of acceptance of reply against the notice issued under section 61
This has reference to your reply dated
in response to the notice issued vide reference
dated Your reply has been found to be satisfactory and no further action is
required to be taken in the matter.
no.
.
198
Signature
Name
Designation
Reference No.:
To
GSTIN –
Form GST ASMT – 13
[See rule 100(1)]
Name –
Address –
Tax Period –
Notice Reference No.-
Date:
F.Y.-
Return Type –
Date –
Preamble – >
Assessment order under section 62
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 with the department, it
has been noticed that you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount assessed
and payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amou
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd failed to discharge
the tax and other liabilities under the said Act as per the details given below:
Brief Facts –
OR
Grounds
Conclusion –
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.
at
In this connection, you are directed to appear before the undersigned on
(time)
(date)
200
Signature
Name
Designation
Reference No.:
Form GST ASMT – 15
[See rule 100(2)]
Το
Temporary ID
Name
Address
Tax Period –
F.Y.-
SCN reference no. –
Date –
Assessment order under section 63
Preamble – >
Date:
The notice referred to above was issued to you
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te 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.
201
Signature
Name
Reference No.:
Το
GSTIN/ID
Name
Form GST ASMT – 16
[See rule 100(3)]
Address
Tax Period –
F.Y.-
Assessment order under section 64
Date:
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
Conclusion
Amount assessed and payable (details at Annexure)
(Amount in Rs.)
Sr. No. Tax
Act
Tax
Interest,
Penalty
Others
Total
Period
if any
1
2
3
4
5
6
8
Total
Please note that interest has been calculated upto the date of passing the order
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y furnished by you vide application referred to above has been considered and found
to be in order and the assessment order no.
– stands withdrawn.
OR
dated
The reply furnished by you vide application referred 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.
204
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
–
Period F.Y.(s) –
Form GST ADT – 01
[See rule 101(2)]
Date:
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s)
to in accordance with the provisions of section 65. I
propose to conduct the said audit at my office/at your place of business on
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted tax
Central tax
State/UT tax
Cess
of
Tax
Interest
Any
other
amount
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of
the Act and the rules made thereunder, failing which proceedings as deemed fit may be
initiated against you under the provisions of the Act.
206
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Tax period – F.Y.(s) –
Form GST ADT – 03
[See rule 102(1)]
Date:
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return /enquiry/investigation/ are going on;
And whereas it is felt necessary to get your books of account and records examined and
audited by
.(name), chartered accountant / cost accountant
nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said
chartered accountant / cost accountant.
207
Signature
Name
Designation
Referenc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ndence
/ un-registered]
provided while obtaining user id
different from above
Registered Address / Address
address,
if
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD
code]
9.
Email address
10. Jurisdictional Authority
11. │i.
Name
of
Authorised
representative
ii.
Mobile No.
iii. Email
Address
12.
13.
>
Optional
Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Deport
Bonded Warehouse
Service Provision
Office/Sale Office
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD)
Works Contract
B. Description (in brief)
(Provision for file attachment also)
Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or
services or both
(ii) applicability of a notification
issued under the provisions of the
Act
209
(iii) determination of time and
value of supply of goods or
services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed in any proceedings in the applicant's case under any of the provisions of the Act
18. Payment details
Challan Identification Number (CIN) –
Date –
I,
(name in
VERIFICATION
full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents is correct. I am making this
application in my capacity as
(designation) and that I am competent to make
this application and verify it.
Place
Date
210
Signature
Name of Applicant/Authorised Signatory
Designation/Status
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
212
Signature
Name of Appellant/Authorised Signatory
Designation/ Status
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any / User id of the person who had sought
advance ruling
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned
officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes
to be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
In view of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorised representative –
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
Central
State/ UT tax
Integrated
Cess
tax
tax
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts:-
12. Grounds of appeal:-
13. Prayer:-
14. Amount of demand created, admitted and disputed
Central State/ Integrated Cess
Total amount
tax
UT
tax
tax
Particulars
Particulars
of demand/
refund
Amount
of
a) Tax/Cess
demand
b) Interest
created
(A)
c) Penalty
214
>
(B)
d) Fees
disputed
(C)
d) Fees
total
e) Other
V ^
total
charges
15. Details of payment of admitted amount and pre-deposit:-
(a)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Reasons for delay –
I, , hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
216
Place:
Date:
217
Name of the Applicant:
Form GST APL – 02
[See rule 108(3)]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
Reference Number-
1.
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
5.
Name of the person filing the appeal-
6.
Amount of pre-deposit-
7.
Date of acceptance/rejection of appeal-
8. Date of appearance-
Time:
9. Court Number/ Bench
Place:
Date:
Court:
Bench:
218
Date:
Name:
Designation:
On behalf of Appellate Authority/Appellate
Tribunal/ Commissioner / Additional or Joint
Commissioner
Signature>
Form GST APL – 03
[See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1.
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ature>
Name of the Applicant Officer:
Designation:
Jurisdiction:
Form GST APL – 04
[See rules 113(1) & 115]
Summary of the demand after issue of order by the Appellate Authority, Tribunal or
Order no.
1. GSTIN/Temporary ID/UIN –
2. Name of the appellant-
Court
3. Address of the appellant-
4. Order appealed against-
Number-
Date-
5. Appeal no.
Date-
6. Personal Hearing –
7. Order in brief-
8. Status of order- Confirmed/Modified/Rejected
9. Amount of demand confirmed:
Date of order –
Particul
Total
Central tax
State/UT tax
ars
Integrated tax
Cess
Disput Determi
Disput Determi
ed
ned
ed
ned
Disput
ed
Amou
Amount
Amou
Amount
nt
nt
Amou
nt
Determi
ned
Amount
Disput Determi
Disput Determi
ed
ned
ed
ned
Amou
Amount
Amou
Amount
nt
nt
1
2
3
4
5
6
7
8
9
10
11
a) Tax
b)
Intere
st
c)
Penalt
y
d)
Fees
Other
S
f)
Refun
d
221
Place:
Date:
222
Signature>
Designation:
Jurisdiction:
Form GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tal
>
Amount
Λ
(B)
total
>
Amount
b) Interest
total
>
V
Particulars
Central State/UT Integrated Cess Total amount
tax
tax
tax
Tax/Cess
Interest
a) Admitted
Penalty
amount
Fees
Other
charges
b) Pre-deposit
Tax/ Cess
total
>
total
>
total
>
V
total
Name of the Applicant:
Designation/Status:
Form GST APL – 06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Particulars
Sr. No.
1
Appeal No.
Date of filing –
2
GSTIN/Temporary ID/UIN-
3
Name of the appellant-
4
Permanent address of the appellant-
5
Address for communication-
6
Order no.
Date-
7.
Designation and Address of the officer passing the order appealed against-
8.
Date of communication of the order appealed against-
9.
Name of the representative-
10.
Details of the case under dispute-
(i)
Brief issue of the case under dispute-
(ii)
(iii)
Description and classification of goods/ services in dispute-
Period of dispute-
(iv)
Amount under dispute
Central tax State/UT tax Integ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e Commissioner State/UT tax/Central tax:
(i)
Amount of tax demand dropped or reduced for
the period of dispute
228
17
18
(iii)
(iv)
Amount of interest demand dropped or
reduced for the period of dispute
Amount of refund sanctioned or allowed for
the period of dispute
Whether no or lesser amount imposed as
penalty
TOTAL
Reliefs claimed in memorandum of cross -objections.
Grounds of Cross objection
I,
Verification
_the respondent, do hereby
declare that what is stated above is true to the best of my information and belief.
Verified today, the
Place:
Date:
229
_day of
20…
Name of the Applicant/ Officer:
Designation/Status of Applicant/
officer:
Form GST APL – 07
[See rule 111(1)]
Application to the Appellate Tribunal under sub section (3) of Section 112
1. Name and Designation of the appellant
2. GSTIN/Temporary ID /UIN-
Name:
Designation
Jurisdiction
State / Center –
Name of the State:
3. Appellate Order no.
Date-
4. Designation and Address of the Appellate Authority passing the order
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l passing the order appealed against-
7.
Date of communication of the order appealed against-
8.
Name of the representative
9.
Details of the case under dispute:
(i) Brief issue of the case under dispute with synopsis
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute
Description
Central tax State/ UT
Integrated
Cess
tax
tax
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Statement of facts
11.
Grounds of appeal
12.
Prayer
13. Annexure(s) related to grounds of appeal
232
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:
233
Name:
Designation/Status:
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/ Stock Statement
1. GSTIN
–
2. Legal name of the registered person –
3. Trade Name, if any –
4. Whether all the retur
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
electronic credit ledger as State/UT Tax (For all registrations on the same PAN and in the same State)
Balance of
C Forms
H/I Forms
ITC of VAT
Difference
Registration
No. in
existing law
and [Entry
Tax] in last
Turnover for
which forms
tax
1
return
2
Pending
3
payable
on (3)
4
Turnover for
which forms
Pending
5
Tax payable
on (5)
ITC reversal
relatable to
[(3) and] (5)
Turnover
for which
forms
Transition
Pending
Tax payable
on (7)
ITC 2-
(4+6-7+9)
6
7
8
9
10
6. 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
(a)
Sr.
Invoice / Invoice/
Document
document
Date
no
no.
law
Total eligible
Total cenvat
cenvat credit under credit availed
existing
under existing
law
Supplier's
registration no.
under existing
Recipients'
registration no.
under existing
law
Details of capital goods
on which credit has been
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r Table 5(a) (under sections 140(3), 140(4)(b) and 140(6))
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
(a)
Sr. no.
HSN (at 6 digit level)
2
Unit
3
Qty.
4
Value
5
Eligible Duties paid on such inputs
6
7A Where duty paid invoices are available
Inputs
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service
provider) – Credit in terms of Rule 117 (4)
Inputs
(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):
Eligible
Name of the Invoice
Invoice date
Description
Quantity
UQC
Value
☠â˜-
236
VAT/[ET] Date on which
123 4 5 6 7 8 9 10
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
(c)
Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f
the return
specified in
Column no. 3
4
Balance eligible
cenvat credit
carried forward in
the said last
return
GSTIN of receivers
(same PAN) of ITC of
CENTRAL TAX
/invoice
Distribution document ITC of CENTRAL
TAX transferred
No.
Date
5
6
7
8
9
237
9.
a.
b.
10.
a.
Total
Details of goods sent to job-worker and held in his stock on behalf of principal under section 141
Details of goods sent as principal to the job worker under section 141
Sr.
No.
Challan
No.
1
Challan
date
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
HSN
Description
Unit
Quantity
Value
3
4
5
6
7
8
9
GSTIN of Job Worker, if available
Total
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No. Challan
No.
Challan
Date
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
HSN
Description
Unit
Quantity
Value
2
3
4
5
6
7
8
9
GSTIN of Manufacturer
Total
Details of goods held in stock as agent on behalf of the principal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom
Place
Date
240
Signature
Name of Authorised Signatory
Designation/Status
1. GSTIN –
Form GST TRAN – 2
[See Rule 117(4)]
2. Name of Taxable person –
3.
Tax Period: month……. year………
4. Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of
tax carried forward to Electronic Credit ledger.
Opening stock for the tax period
Outward supply made
Closing balance
HSN (at 6 digit
level)
Unit
Qty.
Qty
Value
Central
Tax
Integrated ITC
Tax
allowed
0
Qty
2
3
4
5
6
7
5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)
Opening stock for the tax period
Outward supply made
Closing balance
ITC
allowed
HSN (at 6 digit
level)
Unit
Qty.
Qty
Value State Tax
Integrate
d tax
2
3
4
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =