The Haryana Goods and Services Tax (Second Amendment) Rules, 2017.
53/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 30th June, 2017
No. 53/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Haryana Goods and Services Tax Rules, 2017, after rule 26, the following rules shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-Where the supply of goods or services is for a consideration not wholly in
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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 quality;
(c) if the value is not determinable under clause (a) or (b), be the value as determined by the appl
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ation: 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 percent of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.- Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one
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e 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 percent 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 percent of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India:
Provided further that a person supplying the services may exercise
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an amount calculated at the rate of five percent of the basic fare in the case of domestic bookings, and at the rate of ten percent 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 percent of single premium charged from the policy holder; or
(c) in all other cases, twenty five percent of the premium charged from the policy holder in the first year and twelve and a half percent of the pr
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nd 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 recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,-
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d; 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 value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the
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ration, 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 31;
(b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subjec
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ts.
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 (2) of section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output t
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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 percent of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.
39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) A
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ether 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 tax shall,-
(i) in respect of a recipient located in the same State or Union territory in which the Input Service Di
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put 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
(ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by
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sions 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 common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid;
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(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, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de
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-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', attributable to inputs and input services intended to be used exclusively for the purposes other than business,
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s-
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 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule;
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ed 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 pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period s
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uted 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 nonbusiness purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (
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on 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 turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation.-
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(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 Central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall
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f 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 before the twenty-fifth day of the month succeeding the said quarter.
(4) Where the inputs or capital goods
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ed by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is 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 the name of the State and its code, if such recipient is un-registered and where the value of the taxable supp
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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 that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided further that in the case of the export of goods or services, the invoice shall c
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om 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 invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner
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aracters -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 bill of supply for the purposes of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (d)
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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 percent.;
(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 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 Identi
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s or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (Central tax, State tax, Integrated tax, Union Territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (Central tax, State tax, Integrated tax, Union Territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of Inter- State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:-
(a) the word “Rev
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ent; 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 State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax
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utor 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 service is a goods transport agency supplying services in relation to transportation of goods by road in a goo
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nder rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of,-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known;
(b) transportation of goods for job work;
(c) transportation of goods for reasons other than by way of supply; or
(d) such other supplies, as may be notified by the Government,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature
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se 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 imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant
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nput 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 such goods have been supplied by the registered person.
(7) Every registered person shall keep the boo
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ed 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 and quantitative details of the goods so manufactured including the waste and by products thereof.
(13)
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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 and when required by the proper officer.
(18) Every registered person shall, on demand, produce the bo
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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 Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in
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upplies 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 issued previously.
(3) The details of outward supplies furnished by the supplier shall be made available e
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all, 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 credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and ca
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operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the,-
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017,or an Input Service Distributor or a nonresident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through th
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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 amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger.
(3) The
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d 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 nonresident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or w
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fied 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 statement of supplies through an e-commerce operator.- (1) Every electronic commerce operator required to collec
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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 accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corres
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ersal 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 in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
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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 as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) the
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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 date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made av
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y 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 claim refund of the amount under section 54.
78. Matching of details furnished by the e-Commerce operator with the
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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 thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3.
80. An
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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 Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies
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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) final examination of the Institute of Company Secretaries of India.
(2) On receipt of the application refer
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titioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation.
(7) Where a statement required to be furnished
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f 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 that the facts mentioned in the return are true and correct.
(10) The goods and services tax practitioner sha
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– (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made
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ment 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 electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim sha
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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, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per
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y 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 bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit
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ited 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 or credit ledger, as the case may be.
(2) The unique identification number relating to discharge of any liab
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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 further that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
Provided further 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 registration, shall be claimed in the last return required to be furnished by him.
(2) The application under sub-
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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 services or both, in a case where the refund is on account of supply of goods or services made to a Specia
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ls 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 clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
Exp
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usted 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 advances received for zero-rated supply of services for which the supply of services has not been completed
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hrough 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, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the co
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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 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if
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8 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 credited to any of the bank accounts of the applicant mentioned in his registration particulars and a
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iting 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 through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplie
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nal 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 the said system shall electronically transmit to the common portal, a confirmation that the goods
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hheld 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 the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in t
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of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (Central Act 18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (Central Act 14 of 1947) 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 Welfare Fund:
Provided that a consumer may make application for reimbursement
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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 safe sectors, where investments out of Consumer Welfare Fund may be made
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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 percent of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under th
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t 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 mentioned in the notice issued under sub-rule (1), and pay the tax, int
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in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of 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 of account are maintained and the returns and statements furnished under t
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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 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-rule (1), the verification contained therein and all the relevant documents accompanying such application sha
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ll 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 the Appellate Authority under sub-section (1) of section
107 shall be filed in FORM GST APL-01, along with th
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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 electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a p
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er 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 electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2)
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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 evidence or document or to cross-examine any witness produced by the appellant; or
(b) to produce any eviden
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in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronica
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f a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) or subsection (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 servi
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ent of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty percent on such goods which attract State tax at the rate of nine percent or more and forty percent for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid: Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty percent and twenty percent respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not wholly exempt from tax under the Haryana Value Added Tax Act, 2003.
(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
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ay but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section14 of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of 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
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terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(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 Ch
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ply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax 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 percent from the date of collection of higher amount till the date of return of such amount or recovery of the amo
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ns from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input 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
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of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (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 Safeguard
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the Authority.- (1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority 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 eig
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ct or the State Goods and Services Tax Act of the respective States, as the case may be.
136. Monitoring of the order.- The Authority may require any authority of Central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes
a. 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-rul
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be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of consideration in money and
any such further amount in money as is equivalent to the consideration not in money, if such amount is
known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or
services or both of like kind and quality;
(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of
consideration in money and such further amount in money that is equivalent to consideration not in money
as determined by the application of rule 30 or rule 31 in that order.
Illustration.-
(1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if
the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new
phone is twenty four thousand rupees.
(2) Where
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vided that where the goods are intended for further supply as such by the recipient, the value shall, at the
option of the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like
kind and quality by the recipient to his customer not being a related person:
Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall
be deemed to be the open market value of the goods or services.
29. Value of supply of goods made or received through an agent.-The value of supply of goods between the
principal and his agent shall
(a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety percent of the
price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related
person, where the goods are intended for further supply by the said recipient.
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hall be one hundred and ten
percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of
such services.
31. Residual method for determination of value of supply of goods or services or both.- Where the value of
supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using
reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this
Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30.
32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the
provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be
determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing,
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ise the option to ascertain the
value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining
part of that financial year.
(b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including
money changing, shall be deemed to be, –
(i)
one percent of the gross amount of currency exchanged for an amount up to one lakh rupees,
subject to a minimum amount of two hundred and fifty rupees;
(ii) one thousand rupees and half of a percent of the gross amount of currency exchanged for an
amount exceeding one lakh rupees and up to ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a percent of the gross amount of
currency exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of
sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel
agent shall be deemed to be an a
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m the policy holder in the first
year and twelve and a half percent of the premium charged from the policy holder in subsequent
years:
Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder
is only towards the risk cover in life insurance.
(5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used
goods as such or after such minor processing which does not change the nature of the goods and where no input tax
credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling
price and the purchase price and where the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for
the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting
borrower reduced by five percentage
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ue of supply, if all the following conditions are satisfied, namely,-
(i)
(ii)
(iii)
the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the
third party on authorisation by such recipient;
the payment made by the pure agent on behalf of the recipient of supply has been separately
indicated in the invoice issued by the pure agent to the recipient of service; and
the supplies procured by the pure agent from the third party as a pure agent of the recipient of
supply are in addition to the services he supplies on his own account.
Explanation.-For the purposes of this rule, the expression ââ¬Åpure agentâ⬠means a person who-
enters into a contractual agreement with the recipient of supply to act as his pure agent to incur
expenditure or costs in the course of supply of goods or services or both;
neither intends to hold nor holds any title to the goods or services or both so procured or supplied as
pure agent of the recipient of supply;
(a)
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e the applicable
reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of
such supply in terms of section 12 or, as the case may be, section 13 of the Act.
35. Value of supply inclusive of integrated tax, Central tax, State tax, Union territory tax.-Where the value of
supply is inclusive of integrated tax or, as the case may be, Central tax, State tax, Union territory tax, the tax amount
shall be determined in the following manner, namely,-
Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST, SGST or UTGST) ÃÆ·
(100+ sum of tax rates, as applicable, in %)
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Explanation.- For the purposes of the provisions of this Chapter, the expressions-
36.
(1)
(a) ââ¬Åopen market valueâ⬠of a supply of goods or services or both means the full value in money, excluding the
integrated tax, Central tax, State tax, Union territ
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provisions of
section 31;
an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31,
subject to the payment of tax;
(a)
(b)
(c)
a debit note issued by a supplier in accordance with the provisions of section 34;
(d)
a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made
thereunder for the assessment of integrated tax on imports;
(2)
(e)
an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by
an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54.
Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in the
provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said
document, is furnished in FORM GSTR-2 by such person.
(3) No input tax credit shall be availed by a registered person in respect of any tax that has been p
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iso to sub-section (2) of section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the
registered person for the month in which the details are furnished.
(3)
The registered person shall be liable to pay interest at the rate notified under sub-section (1) of section 50 for
the period starting from the date of availing credit on such supplies till the date when the amount added to the output
tax liability, as mentioned in sub-rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-availing of any credit,
in accordance with the provisions of the Act or the provisions of this Chapter, that had been reversed earlier.
38. Claim of credit by a banking company or a financial institution.- A banking company or a financial
institution, including a non-banking financial company, engaged in the supply of services by way of accepting
deposits or extending loans or advances tha
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s 41, 42 and 43, be
credited to the electronic credit ledger of the said company or the institution.
39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service
Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,-
(a) the input tax credit available for distribution in a month shall be distributed in the same month and
the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of
Chapter VIII of these rules;
(b)
(d)
the Input Service Distributor shall, in accordance with the provisions of clause (d), separately
distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5)
of section 17 or otherwise) and the amount of eligible input tax credit;
the input tax credit on account of Central tax, State tax, Union territory tax and Integrated tax shall
be distributed separately in accordance with the provisions of clause (d)
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on account of Central tax and State tax or Union territory tax shall,ââ¬â
(g)
(h)
(i)
(i) in respect of a recipient located in the same State or Union territory in which the Input Service
Distributor is located, be distributed as input tax credit of Central tax and State tax or Union
territory tax respectively;
(ii) in respect of a recipient located in a State or Union territory other than that of the Input Service
Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the
aggregate of the amount of input tax credit of Central tax and State tax or Union territory tax that
qualifies for distribution to such recipient in accordance with clause (d);
the Input Service Distributor shall issue an Input Service Distributor invoice, as prescribed in
sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input
tax credit;
the Input Service Distributor shall issue an Input Service Distributor credit
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,-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the
return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative
by virtue of the amount of credit under distribution being less than the amount to be adjusted.
(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any
other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service
Distributor, the process specified in clause (j) of sub-rule (1) shall apply, mutatis mutandis, for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor
credit note specified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to
such credit and include the Input Service Distributor credit note and the Input S
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his becoming eligible to avail
the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the
common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as
aforesaid;
the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or
inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods,-
(i)
(ii)
(iii)
(iv)
on the day immediately preceding the date from which he becomes liable to pay tax under the
provisions of the Act, in the case of a claim under clause (a) of sub-section (1) of section 18;
on the day immediately preceding the date of the grant of registration, in the case of a claim
under clause (b) of sub-section (1) of section 18;
on the day immediately preceding the date from which he becomes liable to pay tax under
section 9, in the case of a claim under clause (c) of sub-section (1) of section 18;
on the day
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part thereof from the date of the issue of the invoice for such goods.
41.
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person
shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business
for
any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM
GST ITC-02, electronically on the common portal along with a request for transfer of unutilized input tax credit
lying in his electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of
assets of the new units as specified in the demerger scheme.
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2767
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered accountant or cost
accountant certifying that the sale, merger, de-merger, am
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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', attributable to inputs and input services intended to be used
exclusively for the purposes other than business, be denoted as 'TÃâ±ââ¬â¢;
(c) the amount of input tax, out of ââ¬Â¨T', attributable to inputs and input services intended to be used
exclusively for effecting exempt supplies, be denoted as ââ¬Â¨Tâââ¬Å¡ââ¬Å¡ââ¬â¢;
(d) the amount of input tax, out of 'T', in respect of inputs and input services on which credit is not
available under sub-section (5) of section 17, be denoted as 'T3';
(e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as
'Câââ¬Å¡Â' and calculated as-
Câââ¬Å¡Â = T- (T1+T2+T3);
(f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively
for effecting supplies other than exempted but i
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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 of List I of
the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and input services are used
partly for business and partly for non-business purposes, be denoted as 'D2', and shall be equal to five
percent of C2; and
of
(k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes
business and for effecting supplies other than exempted supplies but including zero rated supplies and
shall be denoted as 'C3', where,-
=
C3 C2 (D1+D2);
(1) the amount ââ¬Â¨C3' shall be computed separately for input tax credit of Central tax, State tax, Union
territory tax and integ
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respect of ââ¬Â¨Dâââ¬Å¡Â' and ââ¬Â¨D2' exceeds the
aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨Dâââ¬Å¡Â' 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 pay interest on the said excess amount at the rate specified in
sub-section (1) of section 50 for the period starting from the first day of April of the succeeding
financial year till the date of payment; or
where the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'Dâââ¬Å¡ââ¬Å¡'
exceeds the aggregate of the amounts calculated finally in respect of ââ¬Â¨Dâââ¬Å¡Â' and 'D2', such excess
amount shall be claimed as credit by the registered person in his return for a month not later than
the month of September following the end of the financial year to which such credit relates.
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ly for
effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated
in FORM GSTR-2 and shall be credited to the electronic credit ledger;
the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as
'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken
as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered
under this clause, the value of 'A' shall be arrived at by reducing the input tax at the rate of five percentage
points for every quarter or part thereof and the amount 'A' shall be credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provisions
of sub-section (4) of section 18, if it is subsequently covered under this clause.
(d)
the aggregate of the amounts of 'A' cr
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JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
'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:
2769
Provided that where the registered person does not have any turnover during the said tax period or the
aforesaid information is not available, the value of ââ¬Â¨E/F' shall be calculated by taking values of ââ¬Â¨E' and ââ¬Â¨Fââ¬â¢
of the last tax period for which the details of such turnover are available, previous to the month during which
the said value of '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 of List I of the Seventh Schedule
to the Constitution and entry 51 and 54 of List II of the said Schedule;
(h)
the amount Te along with the applicable interest shall, during every tax period of the useful li
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omputed 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
Central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the
amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of
any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and
the details of the amount shall be furnished in
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t 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
before the twenty-fifth day of the month succeeding the said quarter.
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
(4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall
be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the
said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal
shall be liable to pay the tax alo
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ised as ââ¬Å-â⬠and ââ¬Å/pââ¬
respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
00
(d)
(e)
(f)
(g)
(h)
(i)
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;
name and address of the recipient and the address of delivery, along with the name of the State and its
code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand
rupees or more;
name and address of the recipient and the address of delivery, along with the name of the State and its
code, if such recipient is un-registered and where the value of the taxable supply is less than fifty
thousand rupees and the recipient requests that such details be recorded in the tax invoice;
Harmonised System of Nomenclature code for goods or services;
description of goods or services;
quantity in case of goods and unit or Unique Quantity Code thereof;
total value of supply of g
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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 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
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2771
under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day
from any or all the suppliers:
Provided further that in the case of the export of goods or services, the invoice shall carry an
endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY
MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF
INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain th
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e 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 invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the
following manner, namely,-
(2)
namely,-
(a)
the original copy being marked as ORIGINAL FOR RECIPIENT;
(c)
the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
The invoice shall be prepared in duplicate,
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tity Number, if
registered, of the recipient;
Harmonised System of Nomenclature Code for goods or services;
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:
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Provided further that any tax invoice or any other similar document issued under any other Act for the
time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes
of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the
following particulars, namely,-
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
name, address and Goods and Services Tax Identification Number of
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time of receipt of advance,-
(i)
(ii)
the rate of tax is not determinable, the tax shall be paid at the rate of eighteen percent.;
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)
(b)
(c)
(d)
(e)
âââ¬Å¡Â¬0
(f)
(g)
(h)
(i)
(j)
(k)
name, address and Goods and Services Tax Identification Number of the supplier;
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing
alphabets or numerals or special characters-hyphen or dash and slash symbolised as and “/”
respectively, and any combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;
number and date of receipt voucher issued in accordance with the provisions of rule 50;
desc
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ods and Services Tax Identification Number of the recipient;
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2773
(e)
(f)
(g)
(h)
(i)
(j)
description of goods or services;
amount paid;
rate of tax (Central tax, State tax, Integrated tax, Union Territory tax or cess);
amount of tax payable in respect of taxable goods or services (Central tax, State tax, Integrated tax,
Union Territory tax or cess);
place of supply along with the name of State and its code, in case of a supply in the course of Inter-
State trade or commerce; and
signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or
debit notes referred to in section 34 shall contain the following particulars, namely:-
(a)
the word “Revised Invoiceââ¬, wherever applicable, indicated prominently;
(b)
(c)
name, address and Goods and Services Tax Identification Number of the supp
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ration 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 State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of
section 74 or section 129 or section 130 shall prominently contain the words “INPUT TAX CREDIT NOT
ADMISSIBL
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ial 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.
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(2)
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
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 service is a goods transport agency supplying services in relation to
transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any othe
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tation of goods without issue of invoice.- (1) For the purposes of,-
(a)
(b)
(c)
(d)
supply of liquid gas where the quantity at the time of removal from the place of business of the
supplier is not known;
transportation of goods for job work;
transportation of goods for reasons other than by way of supply; or
such other supplies, as may be notified by the Government,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or
multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details,
namely:-
(2)
namely:-
(3)
name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(i)
date and number of the delivery challan;
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
name, address and Goods and Services Tax Identification Number or Unique Identity Number of
the consignee, if registered;
Harmonised System of Nomenclature code and description of goods;
quant
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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)
(d)
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2775
each consignment shall be accompanied by copies of the corresponding delivery challan along with
a duly certified copy of the invoice; and
the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
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 imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant
documents, including invoices,
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d, 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 such
goods have been supplied by the registered person.
(7) Every registered person shall keep the books of account at the principal place of
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ry agent referred to in clause (5) of section 2 shall maintain accounts depicting the,ââ¬â
(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.
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative
details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured
including the waste and
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igital 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 and
when required by the proper officer.
(18) Every registered person shall, on deman
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ned 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 Centre notified by
the Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person e
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ds 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)
(3)
The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the,-
invoice wise details of all –
(a)
(b)
(i)
(ii)
Inter-State and intra-State supplies made to the registered persons; and
Inter-State supplies with invoice value more than two and a half lakh rupees made to the
unregistered persons;
consolidated details of all –
(i)
(ii)
Intra-State supplies made to unregistered persons for each rate of tax; and
State wise inter-State supplies with invoice value upto two and a half lakh rupees made to
unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
The details of outwar
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d 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 credit on inward supplies which is
relatable to non-ta
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GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
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,-
invoice wise details of all inter-State and intra-State supplies received from registered persons or
unregistered persons;
(a)
(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 s
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turn in FORM GSTR-3 and
such return shall be deemed to be an application filed under section 54.
(5)
Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2
under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM
GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered
person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required,
after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through
the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax,
interest, penalty, fees or any other
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bit 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 pa
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the details of tax invoices on
which credit has been received and those issued under section 20, through the common portal either directly or from a
Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every
registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall
furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation
Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the
suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the common portal after the due date of filing of
FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the
deductee on the common portal in FORM GSTR-7A on the basis of the return furnished
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to the claim of input tax credit on
inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the
due date for furnishing the return in FORM GSTR-3-
(a)
Goods and Services Tax Identification Number of the supplier;
(b)
Goods and Services Tax Identification Number of the recipient;
(c)
(d)
(e)
invoice or debit note number;
invoice or debit note date; and
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)
(ii)
The claim of input tax credit in respect of in
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hall be finally accepted and made available
electronically to the person making such claim in FORM GST MIS-1 through the common portal.
71.
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of
input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in
sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section
on account of continuation of such discrepancy, shall be made available to the recipient making such claim
electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common
portal on or before the last date of the month in which the matching has been carried 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.
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dit on the same invoice more than once.- Duplication of claims of input tax credit
in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically
through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of
reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in
FORM GSTR-3, namely:-
(a)
(b)
(c)
(d)
(e)
Goods and Services Tax Identification Number of the supplier;
Goods and Services Tax Identification Number of the recipient;
credit note number;
credit note date; and
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, e
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tax period, specified in
sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST
MIS-1 through the common portal.
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2781
(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 pe
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lable.
Explanation. For the purposes of this rule, it is hereby declared that,-
76.
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so
as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the
details of corresponding outward supply declared by the supplier.
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 ledg
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the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be
made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in
FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been
carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in
the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications
in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not 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
succee
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FORM GSTR -9B.
(3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get
his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual
accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common
portal either directly or through a Facilitation Centre notified by the Commissioner.
81.
Final return.- Every registered person required to furnish a final return under section 45, shall furnish such
return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre
notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued
a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such
supplies of taxable goods or services or both electronically in FORM GSTR-1
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nment or
of the Central Board of Excise and Customs, Department of Revenue, Government of
India, who, during his service under the Government, had worked in a post not lower than
the rank of a Group-B gazetted officer for a period of not less than two years; or
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;
(b)
(c)
(i)
he has passed,
âââ¬Å¡Â¬
a graduate or postgraduate degree or its equivalent examination having a degree
in Commerce, Law, Banking including Higher Auditing, or Business
Administration or Business Management from any Indian University established
by any law for the time being in force; or
a degree examination of any Foreign University recognised by any Indian
University as equivalent to the degree examination mentioned in sub-clause (i); or
any other examination notified by the Government, on the recommendation of the
Council, for this purpose; or
has passed any of the following exami
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such authority as may be notified by the
Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply shall be
eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date.
(4)
If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings
under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such
misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct
that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue
of such order, appeal to the Commissioner against such order.
(6)
Any registered person may, at his option, authorise a goods and
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following activities on behalf of a
registered person, if so authorised by him to,-
(a)
furnish the details of outward and inward supplies;
(b)
furnish monthly, quarterly, annual or final return;
(c)
make deposit for credit into the electronic cash ledger;
(d)
file a claim for refund; and
(e)
file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or
cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered
person, a confirmation shall be sought from the registered person and the application submitted by the said
practitioner shall be made available to the registered person on the common portal and such application shall not be
proceeded with further until the registered person gives his consent to the same.
Any registered person opting to furnish his return through a goods and services tax practitioner shall,ââ¬ââ¬
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3.
(2)
A goods and services tax practitioner attending on behalf of a registered or an un-registered person in any
proceedings under the Act before any authority shall produce before such authority, if required, a copy of the
authorisation given by such person in FORM GST PCT-05.
2784
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (1) The electronic liability register specified under sub-section (7) of section 49
shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other
amount on the common portal and all amounts payable by him shall be debited to the said register.
(2)
The electronic liability register of the person shall be debited by-
(a)
the amount payable towards tax, interest, late fee or any other amount payable as per the return
furnished by the said person;
(b)
the amount of tax, interest, penalty or any other amount payable as determined by a
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(5)
Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief
given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited
accordingly.
(6)
The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may
be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand
order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same
to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86.
Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02
for each registered person eligible for input tax credit under the Act on the common portal and every claim of input
tax cre
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ommon portal in FORM GST PMT-04.
Explanation. 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.
87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be
maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount,
on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest,
penalty, fee or any other amount.
(2)
Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common
portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other
amount.
(3)
The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i)
Internet Banking through authoris
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g any investigation or enforcement activity or any ad hoc deposit:
Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for
a period of fifteen days.
Explanation. For the purposes of this sub-rule, it is hereby clarified that for making payment of any amount
indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person
making such payment.
(4)
Any payment required to be made by a person who is not registered under the Act, shall be made on the
basis of a temporary identification number generated through the common portal.
(5)
Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement
mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same
shall be submitted to the bank from where the payment is to be made:
challan.
(6)
Provided that the mandate form shall be valid for a period of fifteen days
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STR-02 by
the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be
credited to his electronic cash ledger in accordance with the provisions of rule 87.
(10)
Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be
debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under 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 d
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nalty, fees or any
other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an
application electronically in FORM GST RFD-01 through the common portal, either directly or through a
Facilitation Centre notified by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the
provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in
FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special 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
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ction
112 claimed as refund;
a statement containing the number and date of shipping bills or bills of export and the number and
the date of the relevant export invoices, in a case where the refund is on account of export of goods;
a statement containing the number and date of invoices and the relevant Bank Realisation
Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the
refund is on account of the export of services;
a statement containing the number and date of invoices as provided in rule 46 along with the
evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the
supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
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 authori
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of the rate of tax on the inputs
being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies;
the reference number of the final assessment order and a copy of the said order in a case where the
refund arises on account of the finalisation of provisional assessment;
a statement showing the details of transactions considered as Intra-State supply but which is
subsequently held to be Inter-State supply;
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2787
(3)
(k)
(1)
a statement showing the details of the amount of claim on account of excess payment of tax;
a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund
has not been passed on to any other person, in a case 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 clau
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dit ledger shall be debited by the
applicant by an amount equal to the refund so claimed.
(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of
undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC
+Adjusted Total Turnover
300
Where,-
(A)
(B)
(C)
(D)
(5)
(E)
(F)
“Refund amount” means the maximum refund that is admissible;
“Net ITC” means input tax credit availed on inputs and input services during the relevant period;
“Turnover of zero-rated supply 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;
“Turnover of zero-rated supply of services” means the value of z
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ormula –
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÃÆ· Adjusted Total Turnover} –
tax payable on such inverted rated supply of goods
Explanation. For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted Total turnoverâ⬠shall have
the same meanings as assigned to them in sub-rule (4).
90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger,
an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal
electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section
(7) of section 54 shall be counted from such date of filing.
(2)
The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the
proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for
2788
HARYANA
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fund.-(1) The provisional refund in accordance with the provisions of sub-section
(6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of
five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any
offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh
rupees.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being
prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with
the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount
of refund due to the said applicant on a provisional 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 pa
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issued in Part A of FORM
GST RFD-07.
(2)
Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be
withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass
an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the
amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST
RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of
the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the
amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the
applicant electronically and the provisions of sub-rule (1) shall,
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, 2017 (ASAR. 8, 1939 SAKA)
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93.
Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated
under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic
credit ledger.
(2)
Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to
the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03.
Explanation. For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or
if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94.
Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant
under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05,
specifying therein the amount of refund which is delayed, the per
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vailable if,ââ¬â
(a)
(b)
(c)
the inward supplies of goods or services or both were received from a registered person against a
tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand
rupees, excluding tax paid, if any;
name and Goods and Services Tax Identification Number or Unique Identity Number of the
applicant is mentioned in the tax invoice; and
such other restrictions or conditions as may be specified in the notification are satisfied.
The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this
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
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xport shall be electronically credited to the bank account
of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
(a)
(b)
a request has been received from the jurisdictional Commissioner of Central tax, State tax or Union
territory tax to withhold the payment of refund due to the person claiming refund in accordance
with the provisions of sub-section (10) or sub-section (11) of section 54; or
the proper officer of Customs determines that the goods were exported in violation of the provisions
of the Customs Act, 1962.
(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.
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d to the Fund, ordered or directed as payable to any claimant by orders of the
proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by
debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for
utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a
Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for
proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the
provisions of the Companies Act, 2013 (Central Act 18 of 2013)
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d into in material details and recommended
for consideration accordingly, by the Member Secretary.
(8) The Committee shall have
(a)
(b)
0âââ¬Å¡Â¬
(c)
(d)
(e)
(f)
(g)
(h)
(i)
powers,-
to require any applicant to produce before it, or before a duly authorised Officer of the Government
such books, accounts, documents, instruments, or commodities in custody and control of the
applicant, as may be necessary for proper evaluation of the application;
to require any applicant to allow entry and inspection of any premises, from which activities
claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of
the Central Government or, as the case may be, State Government;
to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
to require any applicant, in case of any default, or suppression of material information on his part,
to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution
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f the Consumer Welfare Fund.
The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the
Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of
incurring expenditure from the Consumer Welfare Fund.
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in
accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents
in support of his request, electronically in FORM GST ASMT-01 on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02
requiring the registered person to furnish additional information or documents in support of his request and the
applicant shall file a reply to the notice in FORM GS
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ession ââ¬Åamountâ⬠shall include the amount of integrated tax,
Central tax, State tax or Union territory tax and cess payable in respect of the transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for
finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the
amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07.
(6) The applicant may file an application in FORM GST ASMT- 08 for the release of the security furnished under
sub-rule (4) after issue of the order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after 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) W
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or the information submitted under sub-rule (2) is found
to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12.
100. Assessment in certain cases. (1) The order of assessment made under sub-section (1) of section 62 shall be
issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in
FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment
basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST
ASMT-15.
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary
assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the
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ly of goods or services or both, the input tax credit availed and utilised, refund claimed,
and other relevant issues and record the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit
and the said person may file his reply and the proper officer shall finalise the findings of the audit after due
consideration of the reply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in
accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02.
102. Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section
66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to
get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of the
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a true copy of its original by any member of the Authority for Advance Ruling.
106. Form and manner of appeal to the Appellate Authority for Advance Ruling.- (1) An appeal against the
advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in
FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner
specified in section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned
officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no
fee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant
documents accompanying such appeal shall be signed,-
(a)
in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such
offi
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wledgement shall be issued to the appellant
immediately.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the
manner specified in rule 26.
(3)
A certified copy of the decision or order appealed against shall be submitted within seven days of filing the
appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in
FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf:
Provided that where the certified copy of the decision or order is submitted within seven days from
the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of
the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of
the appeal shall be the date of the submission of such copy.
Explanation. For the provisions of this rule, the appeal shall be treated as filed only when the final
acknowled
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ribunal under sub-section (5) of section 112 shall be filed
either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26.
(4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be
submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final
acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or order is submitted within seven days from the date
of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional
acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the
date of the submission of such copy.
Explanation.- For the purposes of
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(1) and an appeal number shall be generated by the Registrar.
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- (1) The
appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence,
whether oral or documentary, other than the evidence produced by him during the course of the proceedings before
the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances,
namely:-
(a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to
admit evidence which ought to have been admitted; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was
called upon to produce by the adjudicating authority or, as the case may be, the Appellate
Authority; or
(c) where the appellant was prevented by sufficient caus
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r
sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to
direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal.
113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order
under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the
final amount of demand confirmed.
(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount
of demand confirmed by the Appellate Tribunal.
114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed
in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the
manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer sha
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ely, the amount of input tax credit to which he is entitled under the
provisions of the said section:
Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety
days by a further period not exceeding ninety days:
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify
separately,-
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of
section 8 of the Central Sales Tax Act, 1956 made by the applicant; and
(ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I
specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the
applicant in support of the claims referred to in sub-clause (i);
(2) Every declaration under sub-rule (1) shall-
(a)
(b)
(c)
in the case of a claim unde
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in case of goods and the unit or unit quantity code thereof;
(iv)
(v)
the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax]
charged by the supplier in respect of the goods or services; and
the date on which the receipt of goods or services is entered in the books of account of the
recipient.
(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic
credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal.
(4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first point of their sale in the
State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the
proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the
appointed day in respect of which he is not in possession of any document evidencing payment of value added tax.
(ii) Th
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ld by him
in accordance with the provisions of clause (b) of sub-rule (2) of rule 1, submits a statement in
FORM GST TRAN-2 at the end of each of the six tax periods during which the scheme is in
operation indicating therein the details of supplies of such goods effected during the tax period;
the amount of credit allowed shall be credited to the electronic credit ledger of the applicant
maintained in FORM GST PMT-2 on the Common Portal.
the stock of goods on which the credit is availed is so stored that it can be easily identified by the
registered person.
Declaration to be made under clause (c) of sub-section (11) of section 142.- Every person to whom the
provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed
day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Added Tax or service tax has bee
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ly
availed, whether wholly or partly.
Chapter XV
Anti-Profiteering
122.
123.
Constitution of the Authority.- The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India;
and
(b)
four Technical Members who are or have been Commissioners of State tax or Central tax or have held
an equivalent post under the existing law,
to be nominated by the Council.
Constitution of the Standing Committee and Screening Committees.- (1) The Council may constitute a
Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central
Government as may be nominated by it.
(2) A State level Screening Committee shall be constituted in each State by the State Governments which shall
consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124.
Appointment, salary, allo
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.
(4)
The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or
until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment:
Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two years.
(5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he
enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for
reappointment:
years.
125.
Provided that person shall not be selected as a Technical Member if he has attained the age of sixty-two
Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the
Secretary to the Authority.
126. Power to determine the methodology and procedure.- The Authority may determine the methodology and
procedure for determination as to whether the reduction in rate of tax on
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igher amount till the date of return of such amount or recovery of the
amount not returned, as the case may be, in case the eligible person does not claim return of the
amount or is not identifiable, and depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified in the Act; and
(d)
cancellation of registration under the Act.
Examination of application by the Standing Committee and Screening Committee.- (1) The Standing
Committee shall, within a period of two months from the date of receipt of a written application, in such form and
manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the
accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence
to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or
the benefit of input tax credit has not been passed on to the recipien
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y of goods or services or the benefit of the input tax credit
has been passed on to the recipient by way of commensurate reduction in prices.
(3) The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties
containing, inter alia, information on the following, namely:-
(4)
(a) the description of the goods or services in respect of which the proceedings have been initiated;
(b) summary of statement of facts on which the allegations are based; and
(c) the time limit allowed to the interested parties and other persons who may have information
related to the proceedings for furnishing their reply.
The Director General of Safeguards may also issue notices to such other persons as deemed fit for fair
enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the
other interested parties, participating in the proceedings.
(6) The Director General of Safeg
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party may submit to the Director General of Safeguards a statement of reasons as to why
summarisation is not possible.
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131.
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Cooperation with other agencies or statutory authorities.- Where the Director General of Safeguards
deems fit, he may seek opinion of any other agency or statutory authorities in discharge of his duties.
132.
Power to summon persons to give evidence and produce documents.- (1) The Director General of
Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise power
to summon any person whose attendance he considers necessary either to give evidence or to produce a document or
any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a
civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be
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equivalent to the amount not passed on by way of commensurate reduction
in prices along with interest at the rate of eighteen percent from the date of collection of higher amount till the
date of return of such amount or recovery of the amount including interest not returned, as the case may be, in
case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in
the Fund referred to in section 57;
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.
Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the
point shall be decided according to the opinion of the majority.
135. Compliance by the registered person.- Any order passed by the Authority under these rules shall be
immediately complied with by the registered person failing which action shall be initiated to recover the amount in
accordance with the provisions of the Integrated Goods
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edings;
(d) “Screening Committeeâ⬠means the State level Screening Committee constituted in terms of sub-rule (2)
of rule 123 of these rules.
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
GSTIN
Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Legal name
Trade name, if any
Date from which liability to pay tax arises under section 9, except section 9 (3)
and section 9 (4)
[For claim under section 18 (1)(a) and section 18 (1)(c))]
Date of grant of voluntary registration
[For claim made under section 18 (1)(b)]
Date on which goods or services becomes taxable
[For claim made under section 18 (1)(d)]
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2799
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
Sr.
GSTIN/
Registrati
Invoice
*
Description of
U
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finished
Central tax
State
UT Tax
Integr
Cess
VAT of
supplier
note/cred
goods held in
Tax
ated
it note)
stock, capital
Tax
goods
2
âËÅ 3
4
8 (a) Inputs held in stock
5
6
7
8 (b) Inputs contained in semi-finished or finished goods held in stock
8 (c) Capital goods in stock
9
10
11
12
13
* In case it is not feasible to identify invoice, principle of first in and first out may be followed.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
Name of the Firm issuing certificate
(a)
(b)
Name of the certifying Chartered Accountant/Cost Accountant
(c)
Membership number
(d)
Date of issuance of certificate
Attachment (option for uploading certificate)
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2801
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
10. Verification
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issuance of certificate to the transferor
e) Attachment (option for uploading certificate)
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 there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ITC -03
[See rule 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital
goods under sub-section (4) of section 18
1. GSTIN
2. Legal name
3. Trade name, if any
4(a). Details of application filed to opt for composition scheme
[ applicable only for section 18 (4)]
4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]
(i) Application reference number (ARN)
(ii) Date of filing
5. Details of stock of inputs held in stoc
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ce 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 goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
6. Amount of ITC payable and paid (based on table 5)
Description
Amount of ITC paid
–
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HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Tax payable Paid through Cash/
Debit entry
Credit Ledger
no.
standard
Central tax
State Tax
UT Tax
Integrated Tax
Cess
2
4
5
6
7
8
9
10
Central tax
Cash Ledger
Credit Ledger
State Tax
Cash Ledger
Credit Ledger
UT Tax
Cash Ledger
Integrated Tax
CESS
Credit Ledger
Cash Ledger
Credit Ledger
Cash Ledger
Credit Ledger
I
hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my
knowl
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Plain text (Extract) only
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l Original
challan No. challan date
Challan details if sent to
another job worker
Invoice details in case
supplied from
Description UQC Quantity Taxable
value
premises of job
worker
No. Date
GSTIN/ State if
job worker
unregistered
No.
Date
2
3
4
5 6
7
8
10
11
12
13
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2809
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.
6. Verification
Place
Date
Signature
Name of Authorised Signatory
Designation/Status.
2810
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
1.
(a) Legal name
(b) Trade Name, if any
(c) PAN
Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
(d) Aadhaar (applicable in case of
proprietorship concerns only)
[only for un-registered persons]
2.
Type of enrolment
Transporter
Godown owner/operator
Warehouse owner/operator
3.
Cold storage owner/operator
Cons
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Plain text (Extract) only
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D
(c)
Nature of premises
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2811
Others (specify)
Own
(d)
Leased
Rented
Consent
Shared
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
âËÅÂ
Godown
Retail Business
Office/Sale Office
Cold Storage
Transport services
Others (Specify)
âËÅÂ
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 reported)
Details of Bank Account 1
Account Number
Type of Account
Bank Name
Branch Address
Note. Add more accounts
10.
To be auto-populated (Edit mode)
IFSC
Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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t No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
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.
Place:
Date:
For office use –
Enrolment No. –
Signature
Name of Authorised Signatory
Designation/Status..
Date –
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or services
2813
1.
GSTIN
2.
(a
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Plain text (Extract) only
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3
4
5
6
7
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
2814
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
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 value
Amt.
1
2 3 4 5 6 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
1
7A. Intra-State supplies
Total Taxable
value
Amount
2
Integrated Tax
3
Central tax
4
State Tax/UT Tax
5
Cess
6
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting
TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Comme
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Plain text (Extract) only
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of original Revised details of document or
document details of original Debit/Credit Notes
or refund vouchers
GSTIN Inv. Inv. GSTIN Invoice Shipping bill Value
No. Datel
No Date No. Date
Rate Taxable
Value
Amount
Integrated Central
Tax
State/Cess
tax UT Tax
Place of
supply
123456789101 12 13 14 15
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
16
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
Total Taxable
value
Amount
2
Integrated
3
Central tax
4
State/UT Tax
5
Cess
6
Tax period for which the details are 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 made through e-Commerce Operators attracting TCS
(operator wise, rate w
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d adjusted against the supplies being shown in this tax period
in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in 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
(Optional if
HSN is
provided)
Total
Quantity
Total
value
Total
Taxable
Value
Amount
State/UT
Integrated Central
Cess
Tax
tax
Tax
2
3
4
5
6
7
8
9
10
11
13. Documents issued during the tax period
Sr. No.
Nature of document
1
2
1 Invoices for outward supply
2 Invoices for inward supply from
Sr. No.
Total
number
Cancelled
Net issued
From
To
3
4
5
6
7
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2817
3 Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
9
Delivery Ch
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n
2. The details in GSTR-1 should be furnished by 10thof the month succeeding the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of
the current financial year shall be reported in the preliminary information in Table 3. This
information would be required to be submitted by the taxpayers only in the first year. Quarterly
turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-
populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all supplies as under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise,
should be uploaded in Table 4, including supplies attracting reverse charge and those effected
through e-commerce operator. Outwards supply information in these categories are to be
furnished separately in the Table.
(ii) For all inter-State B to C supplies, where invoi
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Plain text (Extract) only
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is table.
7. Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill
details are not available, Table 6 will still accept the information. The same can be updated through
submission of information in relation to amendment Table 9 in the tax period in which the details
are available but before claiming any refund / rebate related to the said invoice. The detail of
Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of
shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by
SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA
unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of
services would, be created from this T
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Plain text (Extract) only
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e-wise, including supplies made through
e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies
made through e-commerce operator attracting collection of tax at source out of gross supplies
reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce
operator attracting collection of tax at source and Table 7B (2) to capture supplies made through
e-commerce operator attracting collection of tax at source out of gross supplies reported in
Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i)
(ii)
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;
Information to be captured rate-wise;
(iii) It also captures original information of debit/credit note issued and amendment to it reported
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Plain text (Extract) only
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ived and reported in earlier tax periods against invoices issued
in the current tax period. The details of information relating to advances would be submitted only
if the invoice has not been issued in the same tax period in which the advance was received.
16. Summary of supplies effected against a particular HSN code to be reported only in summary table.
It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide
information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in
the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers
having annual turnover above Rs. 5.00 Cr.
2820
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
Year
Month
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
3. Taxabl
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Plain text (Extract) only
For full text:-Visit the Source
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N No. Date Value
2821
supply
(Name of
State/UT)
Integrated Central State.
Cess
tax
11
UIT
12 13 14
âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬ Tax
1234567890
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax liability the
benefit thereof has been/will be passed on to the recipient of supply.
Place
Date
Signatures
Name of Authorised Signatory
Designation/Status
2822
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
Year
Month
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies attracting reverse charge
(Amount in Rs. for all Tables)
GST
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Plain text (Extract) only
For full text:-Visit the Source
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er
4C. Import of service
5.
Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
GSTIN
of
Details of bill of entry Rate Taxable
Amount
Whether
value
input/
Amount of ITC
available
supplier
Capital
No. Date Value
Integrated Cess
Tax
goods(incl.
Integrated Cess
Tax
6.
plant and
machinery)/
Ineligible for
ITC
1 2 3 4 5 6 7 8 9 10 11
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable Value
Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4
and 5 [including debit notes/credit notes issued and their subsequent amendments]
Details of Revised details of Rat Taxabl
Amount
original
invoice/Bill
of entry No
invoice
ee value
Place Whethe Amount of ITC available
of r input
suppl or input
Ces
y
service/
Capital
Integrate Centr State/US
Ne Ne e
Integrate Centr State/U Ces
d Tax al tax T Tax S
d al tax T Tax
goods/
for Tax
GSTI No Dat GSTI No Dat|Valu
1999
123456789 10 11 12 1 14 15 16 17 18 19
6A. Supplies other
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Plain text (Extract) only
For full text:-Visit the Source
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ice
8B. ISD Credit Note
Tax
tax
UT
Tax
Tax
tax
Tax
23456789 | 10 | 11
9. TDS and TCS Credit received
GSTIN of Deductor
GSTIN of e-
Commerce Operator
Gross Sales
Value Return
Net Value
Amount
Integrated
Tax
Central tax
State Tax /UT Tax
1
2
3
4
5
6
7
9A.
TDS
9B.
TCS
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross Place of supply
Amount
Advance
(Name of
Paid
State/UT)
Integrated
Tax
Central tax
State/UT Tax
Cess
2
3
4
5
6
7
2825
(I)
10A.
liability)
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax
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 Su
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Plain text (Extract) only
For full text:-Visit the Source
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an earlier return
Amendment is in respect of information
furnished in the Month
Specify the information you wish to amend
(Drop down)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce from
Amount
output
liability
Integrated Central State CESS
Tax
Tax /UT
Tax
1
2
3
4
5
6
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b) Tax liability on mismatched credit notes
Add
(c)
Reclaim on account of rectification of mismatched
invoices/debit notes
Reduce
(d)
Reclaim on account of rectification of mismatched
credit note
Reduce
(e) Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted
with tax on supplies made in current tax period
Reduce
13. HSN summary of inward supplies
Sr. No. HSN Description UQC
(Optional
if HSN is
Total Total
Quantity value
Total
Taxable
Value
Amount
furnished)
Integrated Central State/UT
Tax
Tax
Cess
tax
1
2
3
4
5
7
8
9
10
Verifi
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For full text:-Visit the Source
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rse charge and Table 4 to capture inward
supplies attracting reverse charge;
The recipient taxpayer has the following option to act on the auto populated information:
a. Accept,
b. Reject,
C.
Modify (if information provided by supplier is incorrect), or
(iv)
d. Keep the transaction pending for action (if goods or services have not been received)
After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not
and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the
invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in
possession of invoices and have received the goods or services;
(v)
(vi)
Table 4A to be auto populated;
(vii)
(viii)
(ix)
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 t
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Plain text (Extract) only
For full text:-Visit the Source
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)
6.
7.
8.
9.
Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well
as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions.
Table 7 captures information on a gross value level.
An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible
or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as
well as the amount eligible as ITC.
TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in
case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic
Credit Ledger on submission of its return in Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business pu
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Plain text (Extract) only
For full text:-Visit the Source
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Integrated Central
tax
Tax
State/
UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
GSTIN
of supplier
Invoice details
Rate Taxable
Amount of tax
value
Place of
supply
(Name of
No. Date Value
State/UT)
1 2 3 4 5 6 7 8 9 10 11
Integrated
Tax
Central
Tax
State/
UT Tax
Cess
2830
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
5. Debit/Credit notes (including amendments thereof) received during current tax period
Details of original
document
Revised details of document Rate Taxable
or details of original Debit/
Amount of tax
value
Credit note
Place of
supply
(Name of
tax
Integrated Central State/UT Cess
Tax
Tax
State/UT)
GSTIN No. Date GSTIN No. Date Value
1 12 13 14 15 16 17 8 1 9 | 10 | 11 | 12 | 13 | 14
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document details
No.
Date
Integrated Tax
ITC amount involved
Central tax
State/
UT Tax
Cess
1
2
3
4
5
6
7
ISD I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ax
Integrated Tax
CESS
1
2
3
4
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integrated Tax
2831
2832
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS-[Rate wise]
GSTIN of e-commerce operator
4.2 Intra-State supplies (Net supply for the month)
Rate
Taxable Value
Amount of Tax
Central tax
State/UT Tax
Cess
3
4
5
1
2
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting
TCS [Rate wise]
GSTIN of e-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
1
2
(I)
Inter-S
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Plain text (Extract) only
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effect of amendments in respect of supplies attracting reverse charge
Rate of tax
Differential
Taxable Value
Amount of tax
1
2
Integrated Tax
3
Central tax
State/UT Tax
CESS
4
5
6
2833
(I) Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit notes/credit
notes]
Description
Taxable
value
Amount of tax
Amount of ITC
Integrated Central State/ CESS Integrated Central
Tax
tax
Tax
tax
UT
State/
UT
CESS
Tax
Tax
2
3
4
5
7
8
10
(I) On account of supplies received and debit notes/credit notes received during the current tax period
(a) Inputs
(b) Input services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(b) Input services
(c) Capital goods
2834
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
10. Interest liability (Interest as on
2835
On account of
Output ITC
liability claimed on
on mismatched
mismatch invoice
On
account
of other
ITC
Undue
reversal
excess
claims or
excess
reduction
of mismatch forward
Credit of Interest
interest on liability
rectification
carry
Delay in
payment
of tax
Total
interest
liability
[refer sec
50(3)]
2
3
4
5
6
7
8
(a) Integrated Tax
(b) Central tax
(c) State/UT Tax
(d) Cess
11. Late Fee
On account of
Central tax
State/UT tax
1
2
3
Late fee
12. Tax payable and paid
Description
(a) Integrated
Tax
(b) Central tax
(c) State/UT Tax
(d) Cess
Part B
Tax
payable
Paid in
cash
Paid through ITC
Tax Paid
Integrated Tax
Central State/UT Tax
tax
Cess
2
3
4
5
6
7
8
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
1
Amount payable
2
(I) Interest on account of
(a) Integrated tax
(b) Central tax
(c) State/UT Tax
(d) Cess
II Late fee
(a) Central tax
(b) State/UT tax
Am
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Plain text (Extract) only
For full text:-Visit the Source
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Terms Used :-
a) GSTIN :-
Goods and Services Tax Identification Number
b) TDS :-
Tax Deducted at source
c) TCS :-
Tax Collected at source
2.
3.
4.
5.
6.
GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on
generation of GSTR-3 by taxpayer.
Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit
ledger and cash ledger.
Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received.
7.
Table 4.1 will not include zero rated supplies made without payment of taxes.
8.
Table 4.3 will not include amendments of supplies originally made under reverse charge basis.
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urnish 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 pay interest and penalty as per provisions of the Act.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue
of the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration
Cancellation order No.
Application Reference Number, if any –
Date
Date –
Consequent upon applying for surrender of registration or ca
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
nth
2839
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total
Taxable
1
2
Integrated Central
Tax
3
tax
State/UT
Tax
Cess
4
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 taxable persons and UIN holders
1
Supplies made to
Unregistered Persons
Supplies made to
Composition Taxable
Persons
Supplies made to UIN
holders
4. Eligible ITC
Details
1
Place of Supply
(State/UT)
Total Taxable value
Amount of Integrated Tax
2
3
4
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge
(other than 1 & 2 above)
(4) Inward supplies from ISD
Integrated Tax
2
Central
S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes ââ¬â value of credit notes + value of advances
received for which invoices have not been issued in the same month – 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.
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GSTR-4
[See rule 62]
Quarterly return for registered person opting for composition levy
2841
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
3.
(a) Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
4. Inward supplies including supplies on which tax is to be paid on reverse charge
Year
Quarter
GSTIN
Invoice details
of
supplier
Rate Taxable
value
Amount of Tax
Place of
No.
Date Value
Integrated Ce
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Turnover
2
Composition tax amount
Central tax
3
State/UT Tax
4
Rate
Original details
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
Quarter
Revised details
Turnover
Central tax
State/UT tax
Turnover
Central tax
State/UT Tax
1
2
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Place of supply
Amount
Advance
(Name of State
Integrated Tax
Central tax
State/ UT Tax
Cess
Paid
2
/UT)
3
4
5
6
7
1
(I)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax
liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
6
7
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]
Tax paid in cash
Description
1
(a) Integrated tax
(b) Central tax
(c) State/UT Tax
(d) Cess
2
Interest
Late fee
3
4
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
2844
Instructions:-
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
1. Terms used:
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax
period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter
of the current financial year shall
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
s 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 of previous
returns.
8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including
adjustments against invoices issued to be reported in Table 8.
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
of document Rate Taxable
or details of original Debit/
value
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
2
3
4
5
6
7
8
9
10
11
12
13
14
5. TDS Credit received
GSTIN of deductor
Gross value
Amount of tax
Central tax
State/UT Tax
1
2
3
4
2846
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
Year
Month
1.
GSTIN
2.
(a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
(c) Validity period of registration
Auto Populated
Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Amount
Rate
Taxable
value
No.
Date
Value
1
2
3
4
5
Integrated Tax
6
Cess
Amount of ITC available
Integrated Tax Cess
8
4. Amendment in the details furnished in any earlier return
Original details
Revised details
Differential ITC
(+/_)
Bill of en
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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 document or Rate Taxable
details of original
Debit/Credit Notes
Value
Amount
Place of
supply
GSTIN No. Date GSTIN No. Date Value
Integrated Central
Tax
tax
State Cess
UT Tax
1
2
3
4
5
6
7
8
9
10
11
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]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
1
Total taxable
value
Amount
Integrated Tax
Central tax
State/UT Tax
Cess
2
3
Tax period for which the details are being revise
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ax
(d) Cess
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2849
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax
and submissions of return]
Description
Tax paid in cash
Tax paid through ITC
Integrated tax
Interest
Late fee
Cess
3
4
5
6
1
2
(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
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status
2850
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Instructions:-
1. Terms used:
a.
GSTIN: Goods and Services Tax Identification Number
Unique Identity Number
Unit Quantity Code
Harmonized System of Nomenclature
b.
UIN:
C.
UQC:
d.
HSN:
e.
POS:
f.
B to B:
From one registered person
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
oaded in Table 5;
(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 detail to be provided in Table 6; and
(iii)
8.
For all B to C supplies (whether inter-State or intra-State) where invoice value is up to
Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7.
Table 8 consists of amendments in respect of –
(i)
B2B outward supplies declared in the previous tax period;
(ii)
9.
(iii)
ââ¬ÅB2C inter-State invoices where invoice value is more than 2.5 lakhsâ⬠reported in the previous tax
period; and
Original Debit and credit note details and its amendments.
Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies where
invoice value is more than Rs 250000/-.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1
1.
Interest
2.
Others (Please specify)
Total
2852
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
7. Tax, interest, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Integrated
CESS
Debit
entry no.
Amount paid
Integrated
CESS
tax
tax
1
2
3
4
5
6
7
1.
Tax Liability
(based on Table 5
& 5A)
2.
Interest (based on
Table 6)
âËÅÂ3. Others (Please
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
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
GSTIN
of
supplier
Invoice details
No
Date Value
Rate Taxable
value
Year
Month
Amount of Tax
Integ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/
CESS
tax
+234567Tax UTTax
1 2 3 4 5 6 7 8 9 10 11 12
6A. Information furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
1
7A. Input tax credit mismatch
7B. Input tax credit reclaimed on
rectification of mismatch
Integrated Central
State/
Cess
tax
tax
UT Tax
2
3
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
GSTIN of
recipient
ISD credit no.
ISD invoice
Input tax distribution by ISD
No.
Date
No.
Date
Integrated
Tax
Central State Tax
tax
CESS
1 2 3 4 5 6 789
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Re-distribution of input tax credit to the correct recipient
2855
Original input
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vices Tax Identification Number
b.
ISD :-
Input Service Distributor
C. ITC: –
Input tax Credit.
2.
3.
4.
GSTR-6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax
period.
ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6.
ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case
ISD has to separately register as Normal taxpayer.
5. ISD will have late fee and any other liability only.
6.
ISD has to distribute both eligible and ineligible ITC to 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GSTR-7
[See rule 66 (1)]
Return for Tax Deducted at Source
Year
2. (a) Legal name of the Deductor
(b) Trade name, if any
3. Details of the tax deducted at source
GSTIN
of deductee
1
Amount paid to deductee on which tax
is deducted
2
Month
Auto Populated
Auto Populated
(Amount in Rs. for all Tables)
Amount of tax deducted at source
Integrated Tax
Central Tax
State/UT Tax
3
4
5
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
Revised details
Month
GSTIN of Amount paid to GSTIN
deductee
deductee on
which tax is
of
deductee
Amount paid to
deductee on which
tax is deducted
Amount of tax deducted at source
Integrated
Central
deducted
Tax
Tax
State/UT
Tax
1
2
3
4
5
6
7
8
5. Tax deduction at source and paid
Description
(a) Integrated Tax
(b) Central tax
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description
1
Amount of tax deducted
2
(I) Interest on account of TDS in respect of
(a) Inte
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
AKA)
Instructions
–
1. Terms used:
a) GSTIN: Goods and Services Tax Identification Number
b) TDS: Tax Deducted at Source
2.
Table 3 to capture details of tax deducted.
3. Table 4 will contain amendment of information provided in earlier tax periods.
4.
Return cannot be filed without full payment of liability.
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GSTR 7A
[See rule 66(3)]
Tax Deduction at Source Certificate
2861
1.
TDS Certificate No. –
2.
GSTIN of deductor –
3. Name of deductor ââ¬â
4.
GSTIN of deductee-
5.
(a) Legal name of the deductee –
(b) Trade name, if any
6.
Tax period in which tax deducted and accounted for in GSTR-7 –
7.
Details of supplies Amount of tax deducted
Value on which tax
deducted
Amount of Tax deducted at source (Rs.)
Integrated Tax
Central tax
State/UT
Tax
1
2
3
4
Signature
Name
Designation
Office –
2862
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GSTR – 8
[See rule 67(1)]
Statement for tax collection at s
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
2017 (ASAR. 8, 1939 SAKA)
5. Details of interest
2863
On account of
Amount in
default
Amount of interest
1
Integrated Tax
3
Central tax
4
State/UT Tax
5
2
Late payment of TCS amount
6. Tax payable and paid
Description
1
Tax payable
2
Amount paid
3
(a) Integrated Tax
(b) Central tax
(c) State/UT Tax
7. Interest payable and paid
Description
1
(a) Integrated tax
(b) Central tax
(c) State/UT Tax
Amount of
interest payable
Amount paid
2
3
8. Refund claimed from electronic cash ledger
Description
1
Tax
Interest
Penalty
Other
Debit Entry Nos.
2
3
4
5
6
(a) Integrated tax
(b) Central tax
(c) State/UT Tax
Bank Account Details (Drop Down)
9. Debit entries in cash ledger for TCS/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
Tax paid in cash
2
Interest
3
2864
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Verification
I hereby solemnly affirm and declare that the information give
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ent of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
GSTIN
of
supplier
Invoice/Debit
Note/Credit Note
details
Rate
Taxable
value
Year
Month
2865
(Amount in Rs. for all Tables)
Amount of tax
No Date Value
Integrated
tax
Central
Tax
State/
UT Tax
CESS
1
2
3
4
5
7
8
9
10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
Integrated
tax
Central tax
State/ UT Tax
CESS
1
2
3
4
Bank details (drop down)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2866
Instructions:-
1. Terms Used :-
2.
a. GSTIN :-
b.
UIN :-
Goods and Services Tax Identification Number
Unique Identity Number
UIN holder
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
5.2
Date of Enrolment / Membership
5.3
6
Membership Valid upto
Advocates registered with Bar (Name of Bar
Council)
Registration Number as given by Bar
6.1
6.2
Date of Registration
6.3
Valid up to
7
Retired Government Officials
Retired from Centre/ State
2868
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
7.1
Date of Retirement
7.2
8.
8.1
8.2
Designation of the post held at the time of
retirement
Applicant Details
Full name as per PAN
Father's Name
Scanned copy of Pension Certificate issued by AG office or any
other document evidencing retirement
8.3
Date of Birth
8.4
Photo
8.5
Gender
8.6
Aadhaar
8.7
PAN
8.8
Mobile Number
8.9
Landline Number
8.10
Email id
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
edgment
2869
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description:
Date of Filing:
Time of filing:
Center Jurisdiction:
State Jurisdiction:
Filed by:
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
Note – The status of the application can be viewed through ââ¬ÅTrack Application Statusâ⬠at dash board on the GST Portal.
2870
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
1.
Enrolment Number
2.
PAN
3.
Name of the Goods and Services Tax Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Signature of the Enrolment Authority
Name and Designation.
Centre/State
Reference No.
To
Name
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST PCT-03
[See rule 83(4)]
Dat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rence to your reply dated in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the
opinion that your enrolment is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your enrolment is >.
Signature
Name
(Designation)
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
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
2873
I/We >:
for the purposes
(Legal Name)
Sr. No.
List of Activities
Check box
1.
To furnish details of outward and inward supplies
2.
To furnish monthly, quarterly, annual or final return
3.
To make deposit for credit into the electronic cash ledger
4.
To file an application
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of the month of September that have matched
1 September
Nil
2 September
Nil
A.2
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th
September but mismatch was rectified in the return for the month of September filed by 20th October
1
August
2 August
Nil
Nil
A.3
Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable
but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the
reclaim is being allowed alongwith refund of interest.
1
Month
Refund
Refund
2
Month
B.
Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October
B.1
Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
at were found to have mismatched in the return of the month of August filed by 20th
September but mismatch was not rectified in the return for the month of September filed by 20th October and will become payable in the return for month of
October to be filed 20th November
1
August
2
August
Two Months
Two Months
C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to
be filed by 20th November
1
September
2
September
One Month
One Month
C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become
payable in the return of October return to be filed by 20th November
1
September
One Month-high
2 September
One Month-high
D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
D.1
Details of Invoices, Debit and Credit Notes of the mon
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Interest
Others
Total
[Credit (CR)
(Paid)/]
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
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.
Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit (amount payable).
Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
Note –
1.
2.
3.
4.
2877
Demand ID
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 date
Trade nam
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s made out of cash or credit ledger against the liabilities would be recorded accordingly.
Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2879
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
5.
6.
7.
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.
The closing balance in this part shall not have any effect on filing of return.
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 show
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o.
Tax period
Amount of mismatch credit
Central
tax
State
Tax
UT Tax
Integrated
Cess
Total
Tax
2
3
4
5
6
7
8
Mismatch credit (other than reversed)
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2881
1.
All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from composition
scheme, transition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from
the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.
Note –
Reference No.
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
1.
GSTIN-
2.
Name (Legal) –
3.
Trade name, if any
4.
Address
5.
Period Tax Period to which the credit relates,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
Name (Legal)
3.
Trade name, if any
4.
Ledger/Register in which discrepancy
Credit ledger
âËÅ Cash ledger
Liability register
noticed
5.
Details of the discrepancy
Date
7.
Type of tax
Type of discrepancy
Central tax
State Tax
UT Tax
Integrated Tax
Cess
Reasons, if any
Amount involved
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief.
Place
Date
Name of Authorized Signatory
Designation/Status.
Signature
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2883
ââ¬ÅCentral tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ââ¬Â¨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)
Form GST PMT -05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Tempora
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cation Number (CIN) of the challan against which deposit has been made, and type of liability
for which any debit has been made will also recorded under the head “description”.
4.
Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also be
recorded under the head “description”.
Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
5.
6.
Date and time of deposit is the date and time of generation of CIN as reported by bank.
7.
'Central tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods
and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and ââ¬Â¨Cess' stands for Goods and Services Tax(Compensation to States)
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2885
Form GST PMT -06
[See rule 87(2)]
Challan for d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
âËÅ Cash
Details of Instrument
Cheque
âËÅ Demand Draft
GST
Reserve Bank of India
IFSC of RBI
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2887
Paid Challan Information
GSTIN
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque/DD deposited at Bank's
counter)
Note. UTR stands for Unique Transaction Number for NeFT/RTGS payment.
2888
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
Net banking
Cheque/Draft No.
CC/DC
Date
NEFT/RTGS
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of challan from Common
Portal
5.
6.
Common Portal Identification Number (CPIN)
Mode of payment (tick one)
7.
Instrument detail, for OTC payment only
8.
Name of bank through which payment made
9.
Date on which amount debited / r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
).
2.
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
The application may be filed if CIN is not conveyed within 24 hours of debit.
3.
Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
Note.ââ¬â⬢
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person
2891
1.
GSTIN/Temporary ID:
2.
Legal Name:
3.
Trade Name, if any:
4.
Address:
5.
Tax Period:
From
To
6. Amount of Refund Claimed:
Act
Tax Interest
Penalty
Fees Others
Total
Central tax
State Tax
UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of goods / services- With payment of Tax
C.
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
SAKA)
Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
b.
Name of the Bank
C.
Bank Account Type
d. Name of account holder
e. Address of Bank Branch
f.
IFSC
g.
MICR
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
No
DECLARATION (u/s 54(3)(ii))
I hereby declare that the goods exported are not subject to any export duty. I also declare
that I have not availed any drawback on goods or services or both and that I have not claimed
refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation Status
DECLARATION (u/s 54(3)(ii))
I hereby declare that the refund of ITC claimed in the application does not include ITC
availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation/Status
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
DECLARATION (See rule 89)
I hereby declare that the Special Econo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ote: 1) A separate statement has to be filed under sub-rule (4) of rule 89
2893
Statement 1:
–
(Note: All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the
same was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of HGST Rules,
For Inward Supplies:
As per GSTR- 2 (Table 4):
GSTIN/
Name of
unregistered
supplier
Invoice details
No Date Value Goods/ HSN Taxable UQC QTY
Services
(G/S)
value
Tax Period:
State (in Integrated Central State Tax/
case of
Tax
UT Tax
unregistered
supplier)
CESS
tax
Col. Col. Col.
17 18 19
Col. 20/21/22/23
Rate Amt. Rate Amt. Rate Amt. Rate Amt.
(%)
(%)
(%)
(NA)
Integrated Central State Cess
Tax
tax Tax/
UT
Tax
2
3
4
5
6
7
24A 24B
8
9
10 11
12
13 14 15 16
17
18 19
20
21
22 23
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2895
Tax Period:
Shipping bill/ Bill of
export
Tax payment option
Integrated Tax
Whether tax
on this
invoice is
EGM
Details
BRC/FIRC
Statement 2:
Statement in case of Application under rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Invoice
paid on
provisional
2896
basis
(Yes/No)
No. Date
Value
Goods/
Services
(G/S)
HSN UQC QTY Taxable
value
Port
Code
No. Date
With
Integrated
Tax
Without
Integrated
Tax
Rate (%)
Amt.
Ref Date No.
No.
Date
1
2
3
4
5
15A 15B
6
7
8
9
10
11
12
13
14
15C 15D
15E
15F
(*Shipping Bill and EGM are mandatory; – in case of goods;
BRC/FIRC details are mandatory- in case of Services)
Place
Date
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Signature of Authorised Signatory
(Name)
Designation/ Status
Tax Period:
Invoice
Shipping bill/Bill of
export
Tax payment option
Integrated Tax
Statement 3:
Exp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Rate
Rate
Ref
Amt
Amt
No. Date
Date
(%) (%) (%) (NA)
No.
1
2 3 4
5
6
7
23A 23B
8 9 10 11 12 13 14 15 16 17
18
19
20 21
22 23C 23D
23E
23F 23G
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)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 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)
2898
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
GSTR 5- Table 6
C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ndatory;
In case of Services: Particulars of Payment Received is mandatory)
No.
Date
Ref No. Date
17
18 19
20
21C
21D 21E
21F 21G
Signature of Authorised Signatory
(Name)
Designation/ Status
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2899
Tax Period:
State (in case Integrated Central tax State Tax/
of
Tax
unregistered
supplier)
CESS
UT Tax
Col. Col. Col.
17 18 19
Col. 20/21/22/23
ARE
Date of
Receipt
Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):
Refund by the EOU/ Recipient of Deemed Exports:
GSTIN/
Name of
unregistered
supplier
Invoice details
Integrated Central State Cess No. Date
2900
Tax
tax
Tax/
UT Tax
16 17
18 19
20
21
22
23 24C 24D
24E
No Date
Value Goods/ HSN Taxable UQC QTY
Services
value
Rate Amt. Rate Amt. Rate Amt. Rate Amt.
(%) (%)
(%)
(NA)
(G/S)
2
3
4
5
6
7
24A 24B
8
9 10 11 12
13
13 14 15
15
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
No. Date Value Taxable
Amt
Amt
Amt
Amt
different from
Amt
Amt
Amt
Amt
Value
the location
(only if different
from the
location
of recipient)
of recipient)
1
2 3 4
5
6
7
8
9
10
11
12
13
14
15
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2901
Sr. No.
Tax period
Reference no. of
return
Date of
Excess amount available in Liability Register
filing
Integrated Tax
Central
State
Cess
return
tax
Tax
1
2
3
4
5
6
7
8
Statement 7:
Statement in case of application filed under rule 89(2)(k)
Refund on account excess payment of tax
2902
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Annexure-2
[See rule 89 (2) (m)]
Certificate
2903
This is to certify 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 examinatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Note 1.ââ¬âThe 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.
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
FORM-GST-RFD-03
2905
Reference No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
[See rule 90(3)]
Deficiency Memo
Date:
Subject: Refund Application Reference No. (ARN).
Dated
2.
Other { any other reason other than the reason select from the 'reason master'}
You are advised to file a fresh refund application after rectification of above deficiencies
Date:
Place:
Signature (DSC):
Name of Proper Officer:
Designation:
Office Address:
2906
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
FORM-GST-RFD-04
Sanction Order No:
To
(GSTIN)
(Name)
(Address)
[See rule 91(2)]
Provisional Refund Order
Refund Application Reference No. (ARN)
Acknowledgement No.
.Dated
.Dated
With reference to your above me
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion
Name of the Bank
Name and Address of the Bank/branch
IFSC
V.
MICR
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
2908
Order No.:
To
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
FORM-GST-RFD-06
[See rule 92(1),92(3), 92(4),92(5) & 96(7)]
Date:
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Dated
Refund Sanction/Rejection Order
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on
refund*. Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues
(where applicable) is as follows:
*Strike out whichever is not applicable
Sr no
Description
Central
State
UT
tax
Tax
Tax
Integrated Cess
Tax
i.
Amount of refund/interest* claimed
ii.
Refund sanctioned on provisional basis
(Order No….date) (if applicable)
iii.
Refund
amount inadmissible >
iv.
Gross amount t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Consumer Welfare Fund under sub-section (…) of Section (…) of
&3. I hereby reject an amount of INR
Section (…) of the Act.
&Strike-out whichever is not applicable
Date:
Place:
to M/s
having GSTIN
under sub-section (…) of
Signature (DSC):
Name:
Designation:
Office Address:
2910
Reference No.
ÃŽ¤ÃŽ¿
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
FORM-GST-RFD-07
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
.
[See rule 92(1), 92(2) & 96(6)]
Date:
Dated
Order for Complete adjustment of sanctioned Refund
Part- A
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of documents
against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per
details below:
Refund Calculation
i. Amount of Refund claimed
ii. Net Refund Sanctioned on Provisional Basis
(Order No…date)
111.
Refund
amount
inadmissible rejected
Integrated
Tax
Central
State Tax
UT
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Refund Withheld
iii. Amount of Refund Allowed
Reasons for withholding of the refund:
>
2911
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reason.
This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
2912
SCN No.:
To
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
Date:
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No……
ARN…
Dated
.
This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination,
appears that refund application is liable to be rejected on account of the following reasons:
it
Sr No
Description (select the reasons of inadmissibility of
refund from the drop down)
i.
ii
111
Other any other reason other than the reasons
mentioned in 'reason
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
Place
Date DD/MM/YYYY
Signature of Authorised Signatory
Name
Designation/Status
Signature of Authorised Signatory
(Name)
Designation/ Status
2914
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
1.
UIN
2.
Name
3.
Address
4.
5.
Tax Period (Quarter)
Amount of Refund Claim
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
f.
IFSC
g. MICR
: From To
:
Amount
7. Reference number and date of furnishing FORM GSTR-11
8.
Verification
I
as an authorised repr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cuments filed
7. Verification-
I
hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date
2916
Reference No.:
To
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ASMT – 02
GSTIN
-Name
(Address)
[See rule 98(2)]
Date:
Application Reference No. (ARN).
Dated
Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
Please refer to your application referred to above. While examining your request for provisional assessment, it has been
found that the following information/documents are required for processing the same:
>
You are, therefore, 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
recei
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ur application mentioned above and reply dated-, furnishing information/documents in
support of your request for provisional assessment. Upon examination of your application and the reply, the provisional
assessment is allowed as under:
>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.-
form of
(mode) and bond in the prescribed format by
(date).
(in words) in the
Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order
will be treated as null and void as if no such order has been issued.
Signature
Name
Designation
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ASMT -05
[See rule 98(4)]
Furnishing of Security
1. GSTIN
2. Name
3. Order vide which security is prescribed
4. Details of the security furnished
Sr. No.
Mode
Note.ââ¬â⬢ Hard
order.
5. Declaration
(i)
(ii)
(iii)
2
Order No.
Order date
Reference no. / Debit
entry no. (for cash
Date
Amount
Name of Ba
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
President of India
(hereinafter called “the President”/ the Governor of
.(State) (hereinafter called the ââ¬ÅGovernorââ¬) in the sum
I/We.
of..
..rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We
jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal
representatives/successors and assigns by these presents; Dated this
day of ……………….;
WHEREAS final assessment of Integrated tax/ Central tax/ State tax / Union territory tax on
(name of goods/services or both-HSN:
âËÅ 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 th
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
that this bond is given under the orders of the Central Government/ State Government for the
performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Occupation
Occupation
.day of
(month)..
..of
(Designation) for and on behalf of the President of India./
(state)”.
Accepted by me this..
(year)..
Governor of
Reference No.:
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ASMT -06
To
GSTIN –
[See rule 98(5)]
Date:
2921
Name –
Address –
Application Reference No. (ARN)
Provisional Assessment order no. –
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 fo
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Plain text (Extract) only
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= = = = = = = =
SAKA)
Form GST ASMT -08
[See rule 98(6)]
Application for Withdrawal of Security
1. GSTIN
2. Name
3. Details vide which security furnished
4. Details of the security to be withdrawn
ARN
Date
Sr. No.
Mode
Reference no. / Debit
entry no. (for cash
Date
Amount
Name of Bank
payment)
1
2
3
4
5
6
2923
5. Verification-
I
hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation Status –
Date –
2924
Reference No.:
To
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ASMT 09
GSTIN
Name
Address
[See rule 98(7)]
Date
Application Reference No.
Order for release of security or rejecting the application
dated
This has reference to your application mentioned above regarding release of security amounting to
[Rupees (in words)]. Your application has been examined and the same is found to be in
order. The aforesaid
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Plain text (Extract) only
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= = = = = = = =
ame
Designation
2926
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ASMT -11
[See rule 99(2)]
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any
Act
Tax
Reference No.
Date
Reply
Interest
Others
Total
7. Verification-
I
hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date –
Reference No.:
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ASMT-12
[See rule 99(3)]
To
GSTIN
Name
Address
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 no.
You
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Plain text (Extract) only
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= = = = = = = =
ease note that interest has been calculated upto the date of passing the order. While making payment, interest for the
period between the date of order and the date of payment shall also be worked out and paid along with the dues stated
in the order.
You are also informed that if you furnish the return within a period of 30 days from the date of service of this
order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the
aforesaid period to recover the outstanding dues.
Signature
Name
Designation
Reference No:
To
Name
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ASMT-14
Address
Tax Period.
[See rule 100(2)]
F.Y.
Date:
2929
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered under section of the
Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per
t
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Plain text (Extract) only
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= = = = = = = =
reasons for continuing to conduct business as an
un-registered person, despite being liable to be registered under the Act.
period
date(s).
OR
The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the
as your registration has been cancelled under sub-section (2) of section 29 with effect from
Whereas, no reply was filed by you or your reply was duly considered during proceedings held on
On the basis of information available with the department / record produced during proceedings, the amount
assessed and payable by you is as under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
Sr No.
Tax
Period
Act
Tax
Interest
Penalty
(Amount in Rs.)
Others
Total
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the
period between the date of order and the date of payment
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
culated upto the date of passing the order. While making payment, interest
for the period between the date of order and the date of payment shall also be worked out and paid along with the dues
stated in the order.
You are hereby directed to make the payment by > failing which proceedings shall be initiated against
you to recover the outstanding dues.
Signature
Name
2932
1. GSTIN /ID
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. Verification-
I
hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date –
Reference No.:
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR.
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
d whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may
be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion of the audit.
(date)
You are hereby directed to attend in person or through an authorised representative on
at….
…(place) before the undersigned and to produce your books of account and records for the
aforesaid financial year(s) as required for audit.
In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of
account and proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made thereunder
against you without making any further correspondence in this regard.
Signature …
Name
Designation.
Reference No.:
To,
GSTIN
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ADT – 02
[See rule 101(5)]
Name
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Plain text (Extract) only
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ion/ are going on;
And whereas it is felt necessary to get your books of account and records examined and audited by
..(name), chartered accountant / cost accountant nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said chartered accountant / cost
accountant.
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ADT – 04
[See rule 102(2)]
Information of Findings upon Special Audit
has been examined by
Date:
2937
(chartered
Your books of account and records for the F.Y.
accountant/cost accountant) and this Audit Report is prepared on the basis of information available / documents
furnished by you and the findings/discrepancies are as under:
Short payment of
Integrated tax
Tax
Interest
Any other amount
[Upload pdf file containing audit observation]
Central tax
State/UT tax
Cess
You are directed to discharge your statutory liabilities in this re
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Plain text (Extract) only
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= = = = = = = =
Office
Leasing Business
EOU/STP/EHTP
SEZ
Retail Business
Service Provision
Service Recipient
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
(iii) determination of time and value
of supply of goods or services or
both
(iv) admissibility of input tax credit
of tax paid or deemed to have been
paid
âËÅÂ
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2939
14.
15.
16.
17.
18.
(v) determination of the liability to
pay tax on any goods or services or
both
(vi) whether applicant is required to
be registered under the Act
(vii) whether any particular thing
done by the applicant with respect to
any goods and/or services or both
amounts to or results in a supply of
goods and/or services or both,
within the meaning of
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ompetent to make this application and verify it.
Place
Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
2940
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
10
11
12
13
Jurisdictional officer/concerned officer
Designation of jurisdictional officer / concerned officer
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
Whether the appellant wishes to be heard in person?
14.
The facts of the case (in brief)
15.
Ground of Appeal
16.
Payment details
Prayer
Remarks
DD/MM/YYYY
Yes/No
Challan
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Plain text (Extract) only
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ule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any / User id of the person who had sought advance ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
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
2941
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be
pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance Ruling as prayed
above;
b. grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and circumstan
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Plain text (Extract) only
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= = = = = = = =
ption and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
a)
Tax/ Cess
b) Interest
c)
Penalty
d)
Fees
e)
Other charges
Central tax
State/ UT tax
Integrated tax
Cess
(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
Particulars of
demand/
refund
Particulars
Central
State/
Integrated
Cess
Total amount
tax
UT tax
tax
b) Interest
Amount
of
demand
created
(A)
b) Interest
Amount
ÃâµÃ»
2944
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess)
Sr.
No.
Description
Tax
Paid through
Debit
Amount of tax paid
payable
Cash/Credit
entry
Central
State/UT Integrated
CESS
Ledger
no.
tax
tax
tax
4
5
6
7
8
9
1
2
3
Integrated
1.
tax
Cash Ledger
Credit Ledger
Cash Ledg
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Plain text (Extract) only
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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:
Date:
Signature>
Name:
Designation:
On behalf of Appellate Authority/Appellate
Tribunal/ Commissioner / Additional or Joint Commissioner
2946
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
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.
GSTIN/Temporary ID/UIN-
3.
Order no.
Date-
4.
5.
Designation and address of the officer passing the order appealed against-
Date of communication of the order appealed against-
6.
Details of the case under dispute-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Pe
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Plain text (Extract) only
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= = = = = = = =
nt-
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:
Particul
Central tax
State/UT tax
Integrated tax
Cess
Total
ars
Disput Determi
Disput
ed
ned
ed
Determi
ned
Disput
ed
Determi
ned
Disput
ed
Determi
ned
Disput
Determi
ed
Amou
Amount
Amou
Amount
Amou
Amount
Amou
Amount
Amou
ned
Amount
1
nt
nt
nt
nt
nt
2
3
4
5
6
7
8
9
10
11
a) Tax
b)
Interest
c)
Penalty
d) Fees
Others
Refund
Place:
Date:
Signature>
Designation:
Jurisdiction:
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
2949
1.
GSTIN/Temporary ID/UIN –
2.
Name of the appellant –
3.
Address of the appellant –
4.
Order appealed against-
Number-
Date-
6.
Date of communication of the order appealed against –
5. Name and Address of the Authority passing the order appealed against –
7. Name of the
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Plain text (Extract) only
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= = = = = = = =
sh/Credit
Debit
Amount of tax paid
entry
Ledger
no.
Integrated Central
tax
tax
State/UT
tax
CESS
4
5
6
7
8
1
2
3
1.
Integrated
tax
Cash Ledger
Credit Ledger
2. Central tax Cash Ledger
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Cash Ledger
3.
State/UT
tax
4.
CESS
Credit Ledger
Cash Ledger
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid:
2951
Sr.
No.
Description
Amount payable
Debit
entry
Amount paid
Integrated
tax
Central
tax
State/UT CESS
tax
Integrated Central
no.
tax
tax
State/UT
tax
CESS
1
2
3
4
5
6
7
8
9
10
11
1.
Interest
2.
Penalty
3.
Late fee
4.
Others
(specify)
true
and correct
therefrom.
Place:
Date:
Verification
>, hereby solemnly affirm and declare that the information given hereinabove is
to the best of my knowledge and belief and nothing has been concealed
Signature>
Name of the Applicant:
Designation/Status:
2952
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Form GST APL-06
[See rule 110(2)]
Cross-o
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Plain text (Extract) only
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ellant or
the Commissioner of State/Central tax/UT tax, as the case may be-
Whether the decision or order appealed against involves any question relating to place of supply –
Yes
No
14
In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax
(ii)
(iii)
(iv)
Name of the Adjudicating Authority-
Order Number and date of Order-
GSTIN/UIN/Temporary ID-
Amount involved:
Head
Tax
Interest
Integrated
tax
Central tax
Penalty
Refund
Total
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
State/UT tax
Cess
15
Details of payment
Head
Tax
Interest
Penalty
Refund
Total
Central tax
State/UT tax
Integrated
tax
Cess
Total
16
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
(i)
Amount of tax demand dropped or reduced for the period of
dispute
(ii)
Amount of interest demand dropped or reduced for the
period of dispute
(iii)
Amount of refund sanctioned or allowed for the period of
dispute
(iv)
Whether no or lesser am
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ispute-
(iii) Period of dispute-
(iv)
Amount under dispute:
Description
Central tax
State/ UT tax
Integrated tax
Cess
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7. Statement of facts-
8.
Grounds of appeal-
9. Prayer-
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
10. Amount demanded, disputed and admitted:
Particulars of
demand, if
any
Place:
Date:
Particulars
Central
tax
State/
UT tax
Integr Cess
ated
Total amount
tax
2955
a) Tax/Cess
Amount of
b) Interest
demand
created, if
c) Penalty
e) Other
charges
a) Tax/Cess
b) Interest
Amount
under
c) Penalty
dispute
d) Fees
(B)
e) Other
2.
GSTIN/Temporary ID/UIN-
Name of the appellant/ officer-
Permanent address of the appellant, if applicable-
3.
4.
Address for communication-
5.
Order appealed against
Number
Date-
6.
Name and Address of the Appellate Tribunal passing the order appealed against-
7.
Date of communication of the order appealed against-
8.
Name of the representative
9.
Details of the case
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ax credit carried forward in the return filed under existing laws:
(a) Amount of Cenvat credit carried forward to electronic credit ledger as Central tax (Section 140(1) and Section 140(4)(a))
Sl. no.
Registration no.
under existing law
(Central Excise and
Tax period to which the last
return filed under the existing
law pertains
1
Service Tax)
2
3
Date of filing of
the return
Balance cenvat credit carried
forward in the said last return
Cenvat Credit admissible
specified in
Column no. 3
4
as ITC of Central tax in accordance
with transitional provisions
6
(b)
Total
Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
C-Form
Total
F-Form
Total
H/I-Form
Total
Name of Issuer
Sr. No. of Form
Amount
Applicable VAT Rate
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2957
2958
C Forms
Turnover for
existing law
[Entry Tax] in
last return
which forms
Pending
Difference
tax payable
on (3)
Turnover for
A
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uties and
taxes paid
under existing
Total cenvat credit
unavailed under
existing law
(admissible as ITC
of Central tax) (9-
10)
ED/
SAD
CVD
1
2
3
4
5
6
7
8
9
10
11
Total
(b)
Sr.
Document
no
no.
document
Date
Supplier's
registration
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Invoice / Invoice /
Recipients'
registration no.
Details regarding capital
no.
under existing
goods on which credit is not
availed
under
Total eligible
VAT [and ET]
credit under
existing
law
Value
existing
Taxes paid VAT
[and ET]
law
Total VAT [and ET]
credit availed under
existing law
Total VAT [and ET]
credit unavailed under
existing law (admissible
as ITC of State/UT tax)
(8-9)
law
1
2
3
4
5
6
7
8
9
10
Total
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
(a)
Sr. no.
Amount of duties and taxes on inputs claimed as credit excluding the credit claimed
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
to electronic credit ledger as
SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)
Details of inputs in stock
Total input tax credit
claimed under earlier
Description Unit Qty
Value
VAT [and Entry Tax] paid
law
Total input tax credit related
to exempt sales not claimed
under earlier law
Total Input tax credit
admissible as
SGST/UTGST
1
2
3
4
Inputs
Inputs contained in semi-finished and finished goods
5
6
7
8
(d) Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT at single
point)
Details of inputs in stock
Description Unit Qty
Value
Tax paid
1
2
3
4
5
2960
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also required.
8. Details of transfer of cenvat credit for registered person having centralized registration under existing
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
finished)
Details of goods with job- worker
HSN
Description
Unit
Quantity
Value
4
5
6
7
8
9
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
2961
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
10.
a.
Sr.
GSTIN of Principal
No.
Details of goods with Agent
Description
Unit
Quantity
Value
Input Tax to be taken
1
2
3
4
5
6
7
b.
Details of goods held by the agent
Sr.
GSTIN of Principal
No.
Details of goods with Agent
Description
Unit
Quantity Value
Input Tax to be taken
1
2
3
4
5
6
7
11.
Details of credit availed in terms of Section 142 (11 (c))
Sr.
no.
Registration No of
VAT
Service Tax
Registration No.
Invoice/docu Invoice/
ment no.
Tax Paid
document date
3
4
5
6
Total
VAT paid Taken as SGST Credit or
Service Tax paid as Central tax
Credit
2962
HARYANA GOVT. GAZ. (EXTRA.), JUNE 30, 2017 (ASAR. 8, 1939 SAKA)
12.
Details of goods sent on approval basis six mon
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