The Jharkhand Goods and Services Tax (Third Amendment) Rules, 2017.
Va Kar/GST/07/2017-S.O. 056 Dated:- 13-7-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
13th July, 2017
S.O-56 Dated-13th July, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, i.e. Departmental Notification S.O. 28 dated 20 June, 2017 and S.O. 52 dated 29 June, 2017 namely:-
(1) These rules may be called the Jharkhand Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They will be deemed to be effective from the 1st day of July, 2017.
2. In the Jharkhand Goods and Services Tax Rules, 2017,
(i) in rule 44,
(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, Union territory tax and integrated
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ith the interest specified under sub-section (1) of section 50 within a period of-
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the expo
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ent”, the word “job-worker” shall be substituted;
(vi) after rule 138, the following shall be inserted, namely:-
“Chapter – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the the owner or the
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leased on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pay
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ection 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02,
specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the prop
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e rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to se
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fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (
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er shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect.
(3) Whe
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er shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(8) Where any claim is preferred
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of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and
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er person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the de
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proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the p
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ecovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
157.Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under
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nder the Act or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in installments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which installment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transpo
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o the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.
161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
Chapter – XIX
Offences and Penalties
162. Procedure for compounding of offences.- (1) An applicant may, either before or after the inst
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recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. There upon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to ha
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ees Others Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
(a) Excess balance in Electronic Cash ledger
(b) Exports of services- With payment of Tax
(c) Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
(d) On account of assessment/provisional assessment/ appeal/ any other order
(i) Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
(ii) Mention the following details:
1. Order No.
2. Order Date
3.
Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
(e) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section
54(3)
(f) On account of supplies made to SEZ unit/ SEZ Developer or Recipient of
Deemed Exports
(Select the type of supplier/ recipient)
1. Supplies to SEZ Unit
2. Supplies to SEZ Developer
3. Recipient of Deemed Exports
12
Jharkha
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aimed.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application
does not include ITC availed on goods or services used for making nil
rated or fully exempt supplies.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special
Economic Zone developer has not availed of the input tax credit of the tax
paid by the applicant, covered under this refund claim.
Signature
â˜
13
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Name –
Designation Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are
claiming refund und
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ount of ITC available
value
No Date Value
Integrated
tax
Central State/
Tax
UT
Tax
CESS
of
supply
(Name
of
State)
or input service/
Capital goods
(incl plant and
machinery)/
Ineligible for
ITC
Integrated
Tax
Central State/ Cess
Tax
UT
Tax
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
15
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Statement- 2
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
1.
GSTI
Invoice details
N of
recipi
SAC
No.
Date
Value
ent
Integrated Tax
Taxabl
Rate e Amt.
value
BRC/ FIRC
(Integrate
No.
Date
d Tax)
(If Any)
Tax /
Amended
(If any)
Amended Debit Note Credit Note Net Integrated
Value Integrated Integrated
Tax
= (11/8)+12-
13
Tax /
Amended
(If any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
16
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Statement- 3
Refund Type: Export without payment of Tax-Acc
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Z/ SEZ developer
(GSTR-5: Table 5 and Table 8)
GSTIN/
UIN
Invoice details
No. Date Value
Rate Taxable
Amount
value
Tax
Integrated Central State Cess
Tax
Place
of
Supply
UT
(Name
Tax
of
Tax)
(If Any)
State)
1
2
3
4
5
6
7
8
9
10
11
12
Amended
Value
(Integrated Integrated
Debit
Note
Credit
Note
Integrated
Tax
Amended
(If any)
14
Tax /
Amended
(If any)
13
Net
Integrated
Tax
= (12/7) +
13-14
15
18
(GSTR-2: Table 3 and Table 6)
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Statement 5
Recipient of Deemed exports etc.
GSTI
Invoice details Ra
Таха
Amount of Tax
N
of
suppl
ier
te
ble
Plac
e of
Whether
input or
Amount of ITC available
value
supp
input
Amend Debit Cred
ed
Note it
Value ITC Note
Net
ITC
Integ
ly
service/
(ITC
Integra ITC rated
(Na
Capital
Integra
ted
Integ
Tax
me
goods
ted
Tax /
rated
of
(incl
Tax)
Amend
Tax /
(17/
Stat
plant
(If
ed
Ame
7 ) +
e)
and
Any)
(If
nded
18
machine
any)
(If
19
ry)/
Ineligibl
Integra
Cent Stat Ce
any)
ted
ral
e/ SS
O
Da Val
Integra
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3 14 15
20
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Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Statement 7:
Tax Payable
Integrated Tax
Central Tax State/UTTax Cess
5
6
7
8
Refund Type: Excess payment of tax, if any in case of Last Return filed.
Refund on account excess payment of tax
(In case of taxpayer who filed last return GSTR-3 – table 12)
–
Sr. No. Tax period Reference no. of return Date of filing return
1
2
3
21
221
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Certificate
Annexure-2
(in words)
This is to certify that in respect of the refund amounting to INR >
claimed by M/s
(Applicant's Name) GSTIN/ Temporary ID- for the tax
period , the incidence of tax and interest, has not been passed on to any other person.
This certificate is based on the examination of the Books of Accounts, and other relevant
records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate i
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xtraordinary), Thursday 13 July, 2017
FORM-GST-RFD-04
[See rule 91(2)]
Sanction Order No:
To
Date:
(GSTIN)
(Name)
(Address)
Provisional Refund Order
Dated
Dated
…..
. PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No.
Order Date……,
GSTIN/UIN/ Temporary ID <>
Name:
Refund Amount (as per Order):
Description
Net
Refund
amount
sanctioned
Interest on
Integrated Tax
Central Tax
Date:
State/ UT tax
Cess
TIPFO Total TIPFO Total TIPFO Total TIPFO Total
delayed
Refund
Total
–
Note 'T' stands Tax; ‘I' stands for Interest; 'P' stands for Penalty; ‘F' stands for Fee and 'O'
stands for Others
Date:
Place:
To
Details of the Bank
Bank Account no as per application
Name of the Bank
Name and Address of the Bank/branch
(i)
(ii)
(iii)
IFSC
(iv)
MICR
(v)
(GSTIN/UIN/ Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
25
25
Order No.:
To
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
(GSTIN/UIN/ Temporary ID)
(Name)
(Address)
Show cause notice No
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ified by him in his application;
having GSTIN
under sub-section (5) of section 54) of the
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is to
be paid to the bank account specified by him in his application”..
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
&3. I hereby reject an amount of INR
& Strike-out whichever is not applicable
Date:
Place:
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
to M/s
having GSTIN
Signature (DSC):
Name:
Designation:
Office Address:
under sub-section (…) of Section (…) of the Act.
Reference No.
Το
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Date: >
Refund admissible (i-ii-iii)
(iv)
(v)
Refund adjusted against outstand
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the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the
above mention reasons. This order is issued as per provisions under sub-section (…) of Section
(…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name :
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
C.
Name of the Bank
: From To
:
d. Name of the Account Holder/Operator
Address of Bank Branch
e.
f.
IFSC
Amount
29
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I
as an authorised representative of > hereby solemnly
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k guarantee is submitted to secure the integrated tax
payable on export of goods or services.
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to
do so the department will be at liberty to get the payment from the bank against
the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to
cover the amount of integrated tax payable in respect of export of goods or
services.
Signature of Authorized Signatory
Name
Designation/Status
Date
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Bond for export of goods or services without payment of integrated tax
(See rule 96A)
31
.of..
I/We.
€šhereinafter called “obligor(s)”, am/are held and firmly bound to the
President of India (hereinafter called “the President”) in the sum of
rupees to be paid to
the President for which payment will and truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective
administrators/ legal
this……..
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he Government along
with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said
officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall
be in full force and virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the
amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the 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
Occupation
Occupation
Accepted by me this..
.day of
(month)..
(year)
32
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
(Designation)
.of
Το
for and on beh
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on the amount of tax not paid, from
the date of invoice till the date of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the
performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by
the undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Date
Place
India
Accepted by me this..
day of
of
(month)..
(Designation) for and on behalf of the President of
(year)
Το
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
33
(Name and Designation of officer)
Whereas information has been presented before me and I have reasons to
believe that—
A.M/s.
ã…ã…ã…ã…ã…
has suppressed transactions relating to supply of goods and/or services
has suppressed transactions relating to the
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be necessary for inspection of goods or documents and/or
any other things relevant to the proceedings under the said Act and rules made thereunder.
OR
34
=4
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the above premises with such assistance as may be
necessary, and if any goods or documents and/or other things relevant to the proceedings
under the Actare found, to seize and produce the same forthwith before me for further action
under the Act and rules made thereunder.
Any attempt on the part of the person to mislead, tamper with the evidence,
refusal to answer the questions relevant to inspection / search operations,
making of false statement or providing false evidence is punishable with
imprisonment and/or fine under the Act read with section 179, 181, 191 and 418
of the Indian Penal Code.
Given under my hand & seal this
Valid for
Seal
….
= = = = = = = =
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= = = = = = = =
/ books/ documents and
things:
A) Details of Goods seized:
Sr.
Description
Quantity or units
Make/mark or
model
Remarks
No
of goods
1
2
3
4
5
36
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
B) Details of books / documents / things seized:
Sr.
Description
No. of books /
documents/ things
Remarks
No
of books/documents /
seized
things seized
1
2
3
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the
goods or things except with the previous permission of the undersigned.
Place:
Date:
Signature of the Witnesses
Sr.
No.
1.
2.
Name and Designation of the Officer
Name and address
Signature
To:
>
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
37
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2)
at : AM/PM in the following
of Section 67 was conducted on
premise(s):
>
which is/are a place/places
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= = = = = = = =
NS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
39
I…..
.of..
.hereinafter called “obligor(s)” am held andfirmly
bound to the President of India (hereinafter called “the President”) and/or the
Governor of
..(State) (hereinafter called “the Governor”) inthe sum
of……….
_rupees to be paid to the President / the Governor for
whichpayment will be made. I jointly and severally bind myself and myheirs/
executors/ administrators/legal representatives/successors and assigns by these
presents; datedthis
day of
WHEREAS in accordance with the provisions of sub-section (2) of section 67,
the
goods
amount of tax of
have
.dated..
been
vide
number
seized
order
having value
..rupees involving an
rupees. On my request the goods have
been permitted to be released provisionally by the proper officer on execution of
the bond of value
.rupees and a security of
.rupees against which cash/bank guarantee has been
furnished in favour of the President/ Governor; and
WHEREAS I undertake
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nor.
Signature(s) of obligor(s).
.day
of…
(month)
(designation of officer)
(Signature of the Officer)
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR
HAZARDOUS NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
Description
Quantity or units
Make/mark or
model
Remarks
No
1
of goods
2
3
4
5
41
and since these goods are of perishable or hazardous nature and since an amount
of Rs.
digits), being an amount equivalent to the:
market price of such goods or things
(amount in words and
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
Name and Designation of the Officer
To:
>
42
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Reference No:
= = = = = = = =
Plain text (Extract) only
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ce (SCN) or
statement
1.
2.
GSTIN
Name
3.
Cause of payment
>
Audit, investigation, voluntary, SCN,
others (specify)
4.
Section under which voluntary
payment is made
>
5.
Details of show cause notice, if
Reference No.
Date of issue
payment is made within 30 days
of its issue
6.
7.
Financial Year
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr. No.
Tax
Period
Act
Place of
supply (POS)
st
Tax/ Intere Penalty, Tota Ledger Debit
Cess
if
applicabl
Date
1
utilised entry
(Cash/ no.
of
debit
e
Credit)
entry
2
3
4
5
6
8
9
10
11
8. Reasons, if any –
9. Verification-
>
I hereby solemnly affirm and declare that the information given hereinabove is
true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Signature of Authorized Signatory
Name
Designation / Status
Date
–
Reference No:
To
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST DRC
[See rule 142(2)]
GSTIN/ID
Name
Address
Tax Period
ARN –
F.Y.
D
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ancial Year
5. Reply
>
Reference Date of issue
No.
6. Documents uploaded
>
Yes
No
7. Option for personal hearing
8. Verification-
47
I hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and
belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation / Status
Date –
48
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
1. Details of order
–
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved ->
classification, valuation, rate of tax, suppression of turnover,
excess ITC claimed, excess refund released, place of supply,
others (specify)
3. Description of goods / services –
Sr. No.
4. Details of demand
HSN
Description
Sr.
Tax
Turnover
Place of supply
Act
Tax/ Cess
(Amount in Rs.)
Interest
Penalty
No.
rate
1
2
3
4
5
6
7
8
5. Amount deposited
Sr.
Tax
Act
Tax/
Interest | Penalty Others Total
No.
Period
Cess
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
GST DRC – 09
[See rule 143]
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Order for recovery through specified officer under section 79
Whereas a sum of Rs. >
Act by the aforesaid person who has failed to make payment of such amount.
The details of arrears are given in the table below:
Tax/Cess Interest Penalty
(Amount in Rs.)
Act
1
Others
Total
2
3
4
5
6
Integrated tax
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the >
Actto recover the amount due from the >as mentioned above.
Place:
Date:
Signature
Name
Designation
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST DRC – 10
[See rule 144(2)]
5554
51
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order no.:
Period:
Date:
Whereas an order has been made by me for sale of the attached or
distrained goods specified in the Schedule below for recovery of Rs….. and
interest the
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]
Notice to successful bidder
Please refer to Public Auction Reference no.
dated
On the basis of auction conducted on
successful bidder in the instant case.
You are hereby, required to make payment of Rs.
period of 15 days from the date of auction.
you have been found to be a
within a
The possession of the goods shall be transferred to you after you have made the
full payment of the bid amount.
Place:
Date:
Signature
Name
Designation
Demand order no.:
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Reference no. of recovery:
Period:
FORM GST DRC – 12
[See rule 144(5) & 147(12]
Sale Certificate
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Schedule (Immovable Goods)
Building
No./
Floor
No.
Name of
the
Premises
Road Localit Distric
Stat PIN
y/
t
Code
Latitude Longitude
(optional)
(optional)
Flat No.
Stree Villag
/Building t
e
1 2 3 45678910
Schedule (Shares)
Sr. No.
1
Name of the
Company
2
Quantity
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
old or are likely to hold a sum of rupees
account of the said person.
for or on
to the Government
You are hereby directed to pay a sum of rupees
forthwith or upon the money becoming due or being held in compliance of the
provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act.
Please note that any payment made by you in compliance of this notice will be
deemed under section 79 of the Act to have been made under the authority of the
said taxable person and the certificate from the government in FORM GST
DRC – 14 will constitute a good and sufficient discharge of your liability to such
person to the extent of the amount specified in the certificate.
Also, please note that if you discharge any liability to the said taxable person
after receipt of this notice, you will be personally liable to the State /Central
Government under section 79 of the Act to the extent of the liability discharged,
or to the extent of the liability of the taxable person for tax, cess, in
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FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING
EXECUTION FOR A DECREE
The Magistrate /Judge of the Court of
Demand order no.:
Date:
Period
Sir/Ma'am,
This is to inform youthat as per the decree obtained in your Court on the day of
20.. by
of 20…, a sum of rupees
.(name of defaulter) in Suit No.
is payable to the said person.
under the
However, the said person is liable to pay a sum of rupees
provisions of the> Act vide order
number
dated
You are requested to execute the decree and credit the net proceeds for
settlement of the outstanding recoverable amount as mentioned above.
Place:
Date:
Proper Officer/ Specified
Officer
To
GSTIN –
Name –
Address –
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST DRC – 16
[See rule 147(1) & 151(1)]
57
40
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Notice for attachment and sale of immovable/movable goods/shares under
section 79
Whereas you have failed to pay the amount of Rs..
tax/
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
an order has been made by me for sale of the attached or
distrained goods specified in the Schedule below for recovery of Rs……… and
interest thereon and admissible expenditure incurred on the recovery process in
accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in
the lots specified in the Schedule. The sale will be of the right, title and interests
of the defaulter. And the liabilities and claims attached to the said properties, so
far as they have been ascertained, are those specified in the Schedule against
each lot.
In the absence of any order of postponement, the auction will be held
..(date) at ……
.A.M/P.M. In the
event the entire amount due is paid before the issuance of notice, the auction will
be cancelled.
The price of each lot shall be paid at the time of sale or as per the directions of
the proper officer/ specified officer and in default of payment, the goods shall be
again put up for a
= = = = = = = =
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= = = = = = = =
ies on business in your
jurisdiction the particulars of which are given hereunder: –
>
You are requested to take early steps to realise the sum of rupees
the said defaulter as if it were an arrear of land revenue.
from
Place:
Date:
Signature
Name
Designation
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST DRC – 19
[See rule 156]
61
To,
Magistrate,
>
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Application to the Magistrate for Recovery as Fine
A sum of Rs. >is recoverable from >
holding > on account of tax, interest and penalty payable under the
provisions of the Act. You are requestedto kindly recover such amount in
accordance with the provisions of clause (f) of sub-section (1) of section 79 of
the Act as if it were a fine imposed by a Magistrate.
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Details of Amount
Central tax
State/UT tax
Integrated tax
CESS
Place:
Date:
Signature
Name
Designation
62
Jharkhand Gazette (Extraordinary), T
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Plain text (Extract) only
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= = = = = = = =
–
Order for acceptance/rejection of application for deferred payment /
payment in instalments
This has reference to your above referred application, filed under section 80 of
the Act. Your application for deferred payment / payment of tax/other dues in
instalments has been examined and in this connection, you are allowed to pay
tax and other dues by (date) or in this connection you are allowed to pay
monthly instalments.
the tax and other dues amounting to rupees
OR
in
This has reference to your above referred application, filed under section 80 of
the Act. Your application for deferred payment / payment of tax/other dues in
instalments has been examined and it has not been found possible to accede to
your request for the following reasons:
Reasons for rejection
Place:
Date:
Signature
Name
Designation
63
80
64
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
Reference No.:
Το
FORM GST DRC – 22
[See rule 159(1)]
Date:
Name
Address
(Bank/ Post Office/Financial Institution
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ase refer to the attachment of property > attached vide above
referred order to safeguard the interest of revenue in the proceedings launched
against the person. Now, there is no such proceedings pending against the
defaulting person which warrants the attachment of the said property. Therefore,
the said property may be restored to the person concerned.
Copy to
Signature
Name
Designation
65
99
66
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORMGST DRC-24
[See rule 160]
To
The Liquidator/Receiver,
Name of the taxable person:
GSTIN:
Demand order no.:
Date:
Period:
Intimation to Liquidator for recovery of amount
This has reference to your letter >, giving intimation of
your appointment as liquidator for the > holding
>.In this connection, it is informed that the said company owes /
likely to owe the following amount to the State / Central Government:
Current / Anticipated Demand
(Amount in Rs.)
Act
Tax
Interest Penalty
Other Dues
Total Arrears
1
2
3
4
5
6
Central tax
State/U
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ty
Other Dues
(Amount in Rs.)
Total Arrears
1
2
3
4
5
6
Central tax
State/UT tax
Integrated tax
Cess
Place:
Date:
Signature
Name
Designation
68
Jharkhand Gazette (Extraordinary), Thursday 13 July, 2017
FORM GST CPD-01
[See rule 162(1)]
Application for Compounding of Offence
GSTIN/Temporary ID
Address
1.
2.
Name of the applicant
3.
4.
5.
6.
7.
8.
9.
10.
The violation of provisions of the Act for which
prosecution is instituted or contemplated
Details of adjudication order/notice
Reference Number
Date
Tax
Interest
Penalty
Fine, if any
Brief facts of the case and particulars of the
offence (s) charged:
Whether this is the first offence under the Act
If answer to 7 is in the negative, the details of
previous cases
Whether any proceedings for the same or any
other offence are contemplated under any other
law.
If answer to 9 is in the affirmative, the details
thereof
DECLARATION
(1) I shall pay the compounding amount, as may be fixed by the
Commissioner.
(2) I understand that I cannot claim,
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