Tripura State Goods and Services Tax (Third Amendment) Rules, 2017.
F.1-11 (91)-TAX/GST/2017 (Part-V) Dated:- 6-7-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11 (91)-TAX/GST/2017 (Part-V)
Dated, Agartala, the 06th July, 2017.
NOTIFICATION
ln 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) These rules may be called the Tripura State Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.
2. In the Tripura State Goods and Services Tax Rules, 2017.
=============
Document 1GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017 (Part-V)
th
Dated, Agartala, the 06 July, 2017
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
words and figures “or FORM
GSTR-3B, as the case may be;” shall be inserted;
after rule 96, the following rule shall be inserted, namely:-
“96A. Refund of integrated tax paid on export of goods or services under bond or Letter
of Undertaking.- (1) Any registered person availing the option to supply goods or services for
export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of
Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to
pay the tax due along with the interest specified under sub-section (1) of section 50 within a
period ofۥ
(a) fifteen days after the expiry of three months from the date of issue of the
invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be
allowed by the Commissioner, from the date of issue of the invoice for export, if the
payment of such services is not received by the exporter in convertible
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ter of Undertaking may be furnished in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated
supply of goods or services or both to a Special Economic Zone developer or a Special
Economic Zone unit without payment of integrated tax.”;
in rule 117, in sub-rule (1), after the words “the amount of input tax credit”, the words “of
eligible duties and taxes, as defined in Explanation 2 to section 140,” shall be inserted;
(v)
(vi)
in rule 119, in the heading, for the word “agent”, the word “job-worker” shall be substituted;
after rule 138, the following shall be inserted, namely:-
139.
“Chapter – XVII
Inspection, Search and Seizure
Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint
Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes
of inspection or search or, as the case may be, seizure in accordance with the provision
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
03 that he shall not remove,
part with, or otherwise deal with the goods except with the previous permission of such officer.
(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or
documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where
applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.- (1) The seized goods may be released on a
provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of
a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty
payable.
2
Explanation. For the purposes of the rules under the provisions of this Chapter, the “applicable tax”
shall include central tax and State tax and the cess, if any, payable under the Goods and Services Tax
(Compensation to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things.
CHAPTER- XVIII
DEMANDS AND RECOVERY
142.
Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve,
along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of
section 76, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof
electronically in FORM GST DRC-02,
specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax
and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax,
interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper
officer of such payment in FORM GST DRC-03
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper
officer in FORM GST DRC-08.
143.
Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter
referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules
made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to
3
deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of
sub-section (1) of section 79.
Explanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government
or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation
or a company owned or controlled, whol
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
b-rule (2):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping
them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such
officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful
bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to
make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount,
the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in
FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or
charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall,
subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and
credit the net proceeds for settlement of the amount recoverable.
147.
Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of
movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market
price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any
transaction with regard to such movable and immovable property as may be required for the recovery of the
amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share
in a corporation, or other movable property not in the posses
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shall be sold through auction, including e-auction, for which a notice
shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a
negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction,
sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of
the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under
recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such
officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful
bidders or, forfeited in case the successful bidder fails to m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n investigation, the proper officer is satisfied that, for the reason stated in the claim or objection,
such property was not, on the said date, in the possession of the defaulter or of
any other
person on his behalf or
that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or
as his own property, but on account of or in trust for any other person, or partly on his own account and partly
on account of some other person, the proper officer shall make an order releasing the property, wholly or to such
extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the
defaulter as his own property and not on account of any other person, or was in the possession of some other
person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer
shall reject the claim and proceed with the process
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nses incurred on the process of
recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction
and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the
auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
148.
Prohibition against bidding or purchase by officer.- No officer or other person having any duty to
perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid
for, acquire or attempt to acquire any interest in the property sold.
149.
Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter
shall take place on a Sunday or other general holidays recognized by the Government or on any day which has
been notified by the Government to be a holiday for the area in which the sale is to take place.
150.
Assistance by po
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
m giving it to the
defaulter.
A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and
another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address
of the corporation and in the case of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper
officer, and such payment shall be deemed as paid to the defaulter.
6
152.
Attachment of property in custody of courts or Public Officer.- Where the property to be attached
is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such
court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be
held till the recovery of the amount payable.
153.
Attachment of interest in partnership.- (1) Where the property to be attached consists of an in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nst the administrative cost of the recovery process;
(b)
next, be appropriated against the amount to be recovered;
(c) next, be appropriated against any other amount due from the defaulter under the Act or the
Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act,
2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
(d)
any balance, be paid to the defaulter.
155.
Recovery through land revenue authority.- Where an amount is to be recovered in accordance with
the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the
Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST
DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of
land revenue.
156.
Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the
Code o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he request of the taxable person and the report of the jurisdictional officer, the
Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make
payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
The facility referred to in sub-rule (2) shall not be allowed where-
(3)
7
159.
(a) the taxable person has already defaulted on the payment of any amount under the Act or the
Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act,
2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial
year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods
and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
person fails to pay the amount referred to in sub-rule (3) in respect of the said property of
perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized
thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable
person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an
objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may,
after affording an opportunity of being heard to the person filing the objection, release the said property by an
order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment,
release such property by issuing an order in FORM GST DRC- 23.
160.
Recovery from company in liquidation.- Where the company is under liquidation as specified in
section 88, the Commissioner shall notify the liqu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
icant has co-operated in the proceedings before him and
has made full and true disclosure of facts relating to the case, allow the application indicating the compounding
amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of
the application.
(4)
The application shall not be decided under sub-rule (3) without affording an opportunity of being heard
to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid
in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order
under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the
proof of such payment to him.
(7)
In case the applicant fails to pay the compounding amount within the time specified in sub-
rule (6), the order made under sub-rule (3)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Registered / Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2.
Legal Name:
3.
Trade Name, if any:
4.
Address:
5. Tax Period:
From
To
6.
Amount of Refund Claimed:
Act
Tax Interest
Penalty
Fees
Others
Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
C.
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional 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.
g.
On account
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
wback on goods or services or both and that I have
not claimed refund of the integrated tax paid on supplies in respect of which refund is
claimed.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include
ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation/Status
11
No â˜
DECLARATION
I hereby declare that the Special Economic Zone unit /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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
No Date Value
Amount of Tax
Place of
supply
Whether input or input
service/Capital goods
Amount of ITC available
(Name
(incl plant and
machinery)/ Ineligible for
Integrated
Tax
Central
Tax
State/ Cess
Integrated
tax
Central State/ CESS
UT
of State)
UT Tax
ITC
Tax
Tax
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
13
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
Statement-2
1.
GSTIN
Invoice details
Integrated Tax
BRC/FIRC
Amended
Debit Note
Credit Note
of
recipien
SAC
No.
Date
Value
Rate
Taxable
value
Amt.
No.
Date
Value
(Integrated
Tax)
Integrated
Tax /
Amended
Integrated Tax
/ Amended
(If any)
Net Integrated
Tax
= (11/8)+12-13
(If Any)
(If any)
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
14
Refund Type: Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
Statement-3
GSTIN of
recipient
Invoice details
No.
Date Value
Goods/
Services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
UT
(Name
Tax
of State)
Amended
Value
(Integrated
Tax)
(If Any)
1
2
3
4
5
6
7
8
9
10
11
12
16
Debit Note
Integrated
Tax /
Amended
(If any)
13
Credit Note
Integrated
Tax /
Amended
(If any)
14
Net Integrated
Tax
= (12/7)+13
– 14
15
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports etc.
GSTI
Invoice details Rat
Таха
Amount of Tax
Plac
Whether
Amount of ITC available
Amend Debit
Credit
Net
N
e
ble
e of
input or
ed
Note
Note
ITC
value
supp
input
Value
Integrat
of
ITC
ITC
ly
service/
ed Tax
suppli
er
Capital
(ITC
Integrat
Integrat
(Na
goods
Integrat
ed Tax
ed Tax
me
ed Tax
(incl
of
plant and
)
Amend
State
ed
Amend
ed
= (17/
7) +
18-19
machine
Integrat
Cent
Stat
Ce
(If
Z o
Da
Val
te
ue
Cent Stat CE
ral
SS
ry)/
Ineligibl
e for
ITC
ed Tax
ral
e/
SS
Any)
(If any) (If any)
Tax
UT
Integra
ted tax
12345675 1800 2345678931
Tax
UT
Tax
17
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
O
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fy that in respect of the refund amounting to INR >
(in words) claimed by M/s
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the incidence of tax
and interest, has not been passed on to any other person. This certificate is based on the examination of the
Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b)
or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
20
20
FORM-GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Terr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
viii.
MICR
ix.
Date:
Place:
22
22
Signature (DSC):
Name:
Designation:
Office Address:
Payment Advice No: ·
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
To PAO/ Treasury/RBI/Bank
Refund Sanction Order No.
Order Date ….
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
Description
Net
Refund
amount
sanctioned
Interest on
delayed
Integrated Tax
Payment Advice
Central Tax
Date:
State/ UT tax
Cess
TIPFO Total
FO Total
TIPFO Total T IPFOTotal TIPFOTotal
Refund
Total
Note 'T' stands Tax; ‘'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
Date:
Place:
To
Details of the Bank
Bank Account no as per application
Name of the Bank
Name and Address of the Bank/branch
i.
ii.
111.
IFSC
iv.
MICR
V.
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
23
23
Order No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
FORM-GST-RFD-06
[
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
whichever is not applicable
&1. I hereby sanction an amount of INR
to M/s
having GSTIN
under sub-section (5) of section 54) of the Act/under section 56 of the Act@
@Strike out whichever is not applicable
#
(a) and the amount is to be paid to the bank account specified by him in his application;
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is to
be paid to the bank account specified by him in his application* . .
#Strike-out whichever is not applicable.
Or
& 2. I hereby credit an amount of INR
&3. I hereby reject an amount of INR
& Strike-out whichever is not applicable
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
to M/s
having GSTIN under sub-section (…) of Section (…) of the Act.
25
25
Date:
Place:
Signature (DSC):
Name:
Des
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sible refund as shown above is completely adjusted against the
outstanding demand under this Act / under the existing law. This application stands disposed as per provisions
under sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
27
This has reference to your refund application referred to above and information/ documents furnished in the
matter. The amount of refund sanctioned to you has been withheld due to the following reasons:
Refund Order No.:
Date of issuance of Order:
Sr.
Refund Calculation
No.
Integrated
Tax
Central
State/UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
11.
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
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
28
28
Signature (DSC):
Name:
Designation:
Office
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s of persons
specified/ notified by the Government.
Signatory:
Date:
Place:
Signature of Authorised
Name:
Designation/Status
29
29
FORM GST RFD-11
[See rule 964]
Furnishing of bond or Letter of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished
4. Details of bond furnished
Bond:
Letter of Undertaking
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
Note – Hard
copy
2
4
of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5
5. Declaration –
(i)
(ii)
(iii)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on
export of goods or services.
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the
amount of integrated tax payable in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
REAS the Commissioner has required the obligor to furnish bank guarantee for an amount
of..
rupees endorsed in favour of the President and whereas the obligor has furnished such
guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export
of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ssors and
assigns by these presents, hereby jointly and severally undertake on this
President
(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule
(1) of rule 96A;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of
export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount
equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Date
Place
Accepted by m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax payable
under this Act.
OR
C.
☠goods liable to confiscation / documents relevant to the proceedings under the Act are
secreted in the business/residential premises detailed herein below
Therefore,ۥ
☠in exercise of the powers conferred upon me under sub-section (1) of section 67 of the
Act, I authorize and require you to inspect the premises belonging to the above
mentioned person with such assistance as may be necessary for inspection of goods or
documents and/or any other things relevant to the proceedings under the said Act and
rules made thereunder.
OR
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the above premises with such assistance as may
33
be necessary, and if any goods or documents and/or other things relevant to the
proceedings under the Act are found, to seize and produce the same forthwith before me
for further action under the Act and rules made thereunder.
Any att
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
asons to believe that certain goods liable to
confiscation and/or documents and/or books and/or things useful for or relevant to
proceedings under this Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of
section 67, I hereby seize the following goods/books/ documents and things:
A) Details of Goods seized:
Sr.
No
1
Description
of goods
2
Quantity or units
Make/mark or
model
Remarks
3
4
5
B) Details of books / documents / things seized:
Sr.
Description
No
of books/documents /
No. of books /
documents/things
Remarks
1
things seized
2
seized
3
4
35
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things
except with the previous permission of the undersigned.
Place:
Date:
Signature of the Witnesses
Sr. No.
1.
2.
To:
>
Name and Designation of the Officer
Name and address
Signature
36
FORM GST INS-03
ORDER
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion of the Officer
Signature of the Witnesses
1.
2.
To:
>
38
38
Name and address
Signature
I……………. ..of…
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
..hereinafter called “obligor(s)” am held and firmly bound to the
President of India (hereinafter called “the President”) and/or the Governor of
..(State) (hereinafter called “the Governor”) in the sum of …………..
..rupees to
be paid to the President / the Governor for which payment will be made. I jointly and
severally bind myself and my heirs/ executors/ administrators/
representatives/successors and assigns by these presents; dated this
of..
legal
…day
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods
have been seized vide order number
.dated having value
rupees involving an amount of tax of
rupees. On my request
the goods have been permitted to be released provisionally by the proper officer on execution
of the bond of value
ru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Name and Address
(2) Name and Address
Date
Place
Accepted by me this..
/Governor.
.day of
…(month)…
..(year)
(designation of officer) for and on behalf of the President
40
40
(Signature of the Officer)
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS
NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
Description
Quantity or units
No
1
of goods
2
Make/mark or
model
Remarks
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of
(amount in words and digits), being an
Rs.
amount equivalent to the:
market price of such goods or things
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
41
Name and Designation of the Officer
Reference No:
To
GSTIN/ID
Name
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
der which voluntary payment
is made
5.
Details of show cause notice, if
Reference No.
Date of issue
payment is made within 30 days of its
6.
7.
issue
Financial Year
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr. No.
Tax
Period
Act Place of supply
(POS)
Tax/ Interest
Cess
Penalty, if
applicable
Total
Ledger
Debit
Date of
utilised
entry
debit
(Cash/
no.
entry
Credit)
2
3
8. Reasons, if any –
>
5
8
9
10
11
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
44
Name
Designation/Status
Date –
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
ARN –
FORM GST DRC – 04
[See rule 142(2)]
F.Y.
Date –
Date:
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged
to the extent of the amount paid and f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
m.
Signature of Authorized Signatory
Name
Designation/Status
Date –
47
1. Details of order
–
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved
–
>
classification, valuation, rate of tax, suppression of
turnover, excess ITC claimed, excess refund released,
place of supply, others (specify)
3. Description of goods / services
Sr. No.
4. Details of demand
HSN
Description
(Amount in Rs.)
Sr.
Tax
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
No.
rate
1
2
3
4
5
7
8
5. Amount deposited
Sr. No.
Tax Period
Act
Tax/ Cess
Interest Penalty Others Total
1 2 3 4 5 6 7 8
Total
Copy to
48
48
Signature
Name
Designation
Reference No.:
FORM GST DRC – 08
[See rule 142(7)]
Rectification of Order
Preamble > (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is
passed
Order no.
Date of issue
Provision assessment order
Order date
no., if any
ARN, if applied for
Date of ARN
Date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Others
Total
1
Integrated tax
2
3
4
5
6
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the > Act to
recover the amount due from the > as mentioned above.
Place:
Date:
50
50
Signature
Name
Designation
FORM GST DRC – 10
[See rule 144(2)]
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order no.:
Period:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs. and interest thereon and
admissible expenditure incurred on the recovery process in accordance with the provisions of
section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified
in the Schedule. The sale will be of the right, title and interests of the defaulter. And the
liabilities and claims attached to the said properties, so far as they have been ascertained, are
those specified in the Schedule against each lot.
The auction
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2
[See rule 144(5) & 147(12]
Sale Certificate
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Schedule (Immovable Goods)
Building
No./
Floor
No.
y/
Flat No.
Name of Road Localit Distric Stat PIN
the
t
Premises Stree Villag
Latitude Longitude
Code (optional) (optional)
/Building
e
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
Value
2
3
4
have been sold to
auction of the goods held for recovery of rupees
.at.
..in public
in accordance with the provisions of
section 79(1)(b)/(d) of the > Act and rules made
thereunder on
(Purchaser) has been declared to
and the said..
be the purchaser of the said goods at the time of sale. The sale price of the said goods was
received on..
The sale was confirmed on.
Place:
Date:
53
53
Signature
Name
Designation
To
The
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
Particulars of defaulter –
GSTIN-
Name –
Demand o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ent of the amount specified in
the certificate.
Also, please note that if you discharge any liability to the said taxable person after receipt of
this notice, you will be personally liable to the State/Central Government under section 79 of
the Act to the extent of the liability discharged, or to the extent of the liability of the taxable
person for tax, cess, interest and penalty, whichever is less.
Please note that, in case you fail to make payment in pursuance of this notice, you shall be
deemed to be a defaulter in respect of the amount specified in the notice and consequences of
the Act or the rules made thereunder shall follow.
Place:
Date:
54
Signature
Name
Designation
FORM GST DRC – 14
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
, you have discharged your liability by making a payment
of Rs.
dated
for the defaulter named below:
GSTIN-
Name –
Demand order no.:
Reference no. of recover
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
FORM GST DRC – 16
[See rule 147(1) & 151(1)]
Date:
Date:
Notice for attachment and sale of immovable/movable goods/shares under section 79
Whereas you have failed to pay the amount of Rs…….
being the arrears of
tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act.
The immovable goods mentioned in the Table below are, therefore, attached and will
be sold for the recovery of the said amount. You are hereby prohibited from transferring or
creating a charge on the said goods in any way and any transfer or charge created by you
shall be invalid.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
No.
Name of
the
Road Localit District Stat
/
y/
PIN
Latitude Longitude
Code
(optiona (optional)
Flat No.
1)
Premises Stree Village
/Building t
1 2 3 4 5 6 7 8 9 10
Schedule (Shares)
57
Place:
Date:
Sr. No.
1
58
58
Name of the Company
Quantity
2
3
Signature
Name
Designation
FORM GST DRC – 17
[See rule 147(4)]
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f sale or as per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for
auction and resold.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Schedule (Immovable)
Quantity
3
Building
No./
Floor
Name of
No.
Flat No.
the
Premises
/
Road Localit District Stat
y/
Stree Village
PIN Latitude Longitude
Code (optiona (optional)
1)
/Building
t
1
2
3
4
5
6
7
8
9
10
59
Place:
Date:
Sr. No.
1
Schedule (Shares)
Name of the Company
2
Quantity
3
Signature
Name
Designation
60
60
I.
FORM GST DRC – 18
[See rule 155]
To
Name & Address of District Collector
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Certificate action under clause (e) of sub-section (1) section 79
do hereby certify that a sum of Rs..
has been
demanded from and is payable by M/s……
holding GSTIN ……. under
> Act, but has not been paid and cannot be recovered
from the said defaulter in the manner provided under the Act.
>
The said GSTIN holder
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Payment/ Payment in Instalments
1. Name of the taxable person-
2. GSTIN –
3. Period
In accordance with the provisions of section 80 of the Act, I request you to allow me
extension of time upto
for payment of tax/ other dues or to allow me to pay such
tax/other dues in -instalments for reasons stated below:
Demand ID
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons: –
Central tax
State/UT tax
Integrated tax
CESS
Upload Document
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Place
Date –
63
83
Reference No >
To
GSTIN
Name
Address
Demand Order No.
Reference number of recovery:
Period –
Application Reference No. (ARN) –
FORM GST DRC – 21
[See rule 158(2)]
>
Date:
Date:
Date –
Order for acceptance/rejection of application for deferred payment / payment in
instalments
This has reference to your a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation number as
(GSTIN/ID), PAN
is
a registered taxable person under the > Act. Proceedings have been
launched against the aforesaid taxable person under section > of the said Act to
determine the tax or any other amount due from the said person. As per information available
with the department, it has come to my notice that the said person has a –
>account in your > having account no. >;
or
property located at >.
In order to protect the interests of revenue and in exercise of the powers conferred under
section 83 of the Act, I
(name),
(designation), hereby provisionally
attach the aforesaid account / property.
No debit shall be allowed to be made from the said account or any other account operated
by the aforesaid person on the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior
permission of this department.
Copy to
65
99
Signature
Name
Designation
Reference No.:
Το
FORM GST DRC – 23
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Copy to
66
69
Signature
Name
Designation
To
The Liquidator/ Receiver,
Name of the taxable person:
GSTIN:
Demand order no.:
Date:
FORM GST DRC-24
[See rule 160]
Period:
Intimation to Liquidator for recovery of amount
This has reference to your letter >, giving intimation of your
appointment as liquidator for the > holding >. In this
connection, it is informed that the said company owes / likely to owe the following amount to
the State/Central Government:
Current / Anticipated Demand
(Amount in Rs.)
Act
Tax
Interest
Penalty
Other Dues
Total Arrears
2
3
4
5
6
1
Central tax
State/UT tax
Integrated tax
Cess
In compliance of the provisions of section 88 of the Act, you are hereby directed to make
sufficient provision for discharge of the current and anticipated liabilities, before the final
winding up of the company.
Place:
Date:
67
Name
Designation
Reference No >
>
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
FORM GST DRC – 25
[See rule 161]
Reference No. i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
icant
3.
4.
5.
6.
The violation of provisions of the Act for which
prosecution is instituted or contemplated
Details of adjudication order/notice
Reference Number
Date
Tax
Interest
Penalty
Fine, if any
Brief facts of the case and particulars of the offence (s)
charged:
7.
Whether this is the first offence under the Act
8.
If answer to 7 is in the negative, the details of previous
cases
9.
Whether any proceedings for the same or any other offence
are contemplated under any other law.
10. If answer to 9 is in the affirmative, the details thereof
DECLARATION
(1) I shall pay the compounding amount, as may be fixed by the Commissioner.
(2)
I understand that I cannot claim, as a matter of right, that the offence committed by me
under the Act shall be compounded.
69
69
Signature of the applicant
Name
Reference No:
To
GSTIN/ID
Name
Address
FORM GST CPD-02
[See rule 162(3)]
ARN
Date –
Date:
Order for rejection / allowance of compounding of offence
This has reference to your application referred
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =