The Nagaland Goods and Services Tax (Second Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1) “B” Dated:- 30-6-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(Revenue Branch)
F.NO. FIN/REV-3/GST/1/08 (Pt-1) “B”
Dated Kohima, the 30th June, 2017
Notification
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Nagaland Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Nagaland Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
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Document 1GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(Revenue Branch)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Dated Kohima, the 30th
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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.
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(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 t
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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.
Illustration: A principal supplies groundnut to his agent and the agent is supplying
groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees
per quintal on the day of the supply. Another independent supplier is supplying groundnuts of
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s 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, shall be determined by the supplier of services in the following
manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be
equal to the difference in the buying rate or the selling rate, as the case may be, and
the Reserve Bank of India refere
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money changing, shall be deemed to be-
(i) one per cent. of the gross amount of currency exchanged for an amount up
to one lakh rupees, subject to a minimum amount of two hundred and fifty
rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of currency
exchanged for an amount exceeding one lakh rupees and up to ten lakh
rupees; and
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(iii) five thousand and five hundred rupees and one tenth of a per cent. 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 amount calculated at the rate of five
percent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of
the basic fare in the case of international bookings of passage for travel by air.
Explanation. For the purposes of this sub-rule, the expressio
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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 points
for every quarter or part thereof, between the date of purchase and the date of disposal by the
person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
which is redeemable against a supply of goods or services or both shall be equal to the money
value of the goods or services or bo
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ure agent to the recipient of service;
and
(iii) 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 “pure agent” means a person who-
(a) 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;
(b) 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;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in
addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of Compan
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ntegrated 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) ÷ (100+ sum of tax rates, as applicable, in %)
Explanation.- For the purposes of the provisions of this Chapter, the expressions-
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36.
(a) “open market value” of a supply of goods or services or both means the full value in
money, excluding the integrated tax, central tax, State tax, Union territory tax and the
cess payable by a person in a transaction, where the supplier and the recipient of the
supply are not relatedand the price is the sole consideration, to obtain such supply at the
same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other
supply of goods or services or both made under similar circumstances that, in respect of
the char
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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 Chapter VI are contained in the said document, and the
relevant information, as contained in the said document, is furnished in
FORMGSTR-2 bysuch person.
No input tax credit shall be availed by a registered person in respect of any tax
that has been paid in pursuance of any order where any demand has been
confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1)A
registered person, who has availed of input tax credit on any inward supply of goods or
services or both, but fails to pay to the supplier thereof, the value of such supply along with
the tax payable thereon, within the ti
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o 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 that chooses not to
comply with the provisions of sub-section (2) of section 17, in accordance with the option
permitted under sub-section (4) of thatsection, 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
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er VIII of these rules;
the Input Service Distributor shall, in accordance with the provisions of clause
(d), separately distribute the amount of ineligible input tax credit (ineligible
under the provisions of sub-section (5) of section 17 or otherwise) and the
amount of eligible input tax credit;
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(c)
(d)
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);
the input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
recipients ‘R1', whether registered or not, from amongst the total of all the
recipients to whom input tax credit is attributable, including the recipient(s)
who are engaged in making exempt supply, or are otherwise not registered for
any reason, shall be the amount, “C1”, to be calculated by applying the
following formula –
Câ‚ = (tâ‚
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qual 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);
(g) 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;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an
Input Service Distributor by the supplier shall be distributed in the manner and subject
to the conditions specified in clauses (a) to (f) and the amount attributable to any
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recipient shall be calculated in the manner provided in clause (d) and such credit shall
b
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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 Service Distributor invoice in the return in FORM
GSTR-6 for the month in which such credit note and invoice was issued.
40.
Manner of claiming credit in special circumstances.-(1) The input tax credit
claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held
in stock or inputs contained in semi-finished or finished goods held in stock, or the credit
claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said
sub-section, shall be subject to the following conditions, namely,-
(a) the input tax cred
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in the case of a claim under
clause (a) of sub-section (1) of section 18;
(ii)
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;
(iii) 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;
(iv) on the day immediately preceding the date from which the supplies
made by the registered person becomes taxable, in the case of a claim under
clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declarationunder clause (b) shall be duly certified by a
practicing chartered accountantor 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) theinput tax credit claimed in accordance with the provisions of clauses (c) and (d)
of sub-section (1) of section 18 s
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e 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.
(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, amalgamation,
lease or transfer of business has been done with a specific provision for the transfer of
liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the
transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02
shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee
in his books of account.
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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, wh
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e denoted as ‘T3';
(e) the amount ofinput tax credit credited to the electronic credit ledger of registered
person, be denoted as 'Câ‚' and calculated as-
Câ‚ = T- (Tâ‚+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 including zero
rated supplies, be denoted as 'T4';
(g) ‘Tâ‚', ‘Tâ‚‚', ‘T3' and ‘T4' shall be determined and declared by the registered person
at the invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be
called common credit, be denoted as 'C2' and calculated as-
C2=Câ‚- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as
'Dâ‚' and calculated as-
where,
Dâ‚= (E÷F) × Câ‚‚
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the S
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of the common credit shall be the eligible input tax credit attributed
to the purposes of business and for effecting supplies other than exempted supplies
but including zero rated supplies and shallbe denoted as 'C3', where,-
C3=Câ‚‚- (D1+D2);
(1) the amount ‘C3' shall be computed separately for input tax credit of central tax,
State tax, Union territory tax and integrated tax;
(m) the amount equal to aggregate of ‘Dâ‚' and 'D2' shall be added to the output tax
liability of the registered person:
Provided that where the amount of input taxrelating to inputs or input services used
partly for the purposes other than business and partly for effecting exempt supplies
has been identified and segregated at the invoice level by the registered person, the
same shall be included in ‘Tâ‚' and ‘T2' respectively, and theremaining amountofcredit
on such inputs or input services shall be included in 'T4'.
(2)The input tax credit determined under sub-rule (1) sh
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˜Dâ‚' and
'D2' exceeds the aggregate of the amounts calculated finally in respect of ‘Dâ‚' 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.
43. Manner of determination of input tax credit in respect of capital goods and reversal
thereof in certain cases.-(1) Subject to the provisions of sub-section (3) of section 16, the
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input tax credit in respect of capital goods, which attract the provisions of sub-sections (1)
and (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 amount of input tax in respect of capital goods used
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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' credited to the electronic credit ledger under
clause (c), to be denoted as 'To', shall be the common credit in respect of capital goods
for a tax period:
Provided that where any capital goods earlier covered under clause (b) is subsequently
covered under clause (c), the value of 'A' arrived at by reducing the input tax at the rate
of five percentage points for every quarter or part thereof shall be added to the
aggregate value 'T';
(e) the amount of input tax credit attributable to a tax period on common capital goods
during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc÷60
(f) the amount of input tax credit, at the beginning of a tax p
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he 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 Tê along with the applicable interest shall, during every tax period of the
useful life of the concerned capital goods, be added to the output tax liability of the person
making such claim of credit.
(2) The amount Tê shall be computed separately for central tax, State tax, Union territory tax
and integrated tax.
44. Manner of reversal of credit under special circumstances.-(1) The amount of input tax
credit relating toinputs held in stock, inputs contained in semi-finished and finished goods
held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of
section 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held
in stock, the input tax credit shall be calcul
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ecified 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 FORM GST ITC-03,
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where such amount relates to any event specified in sub-section (4) of section 18 and in
FORM GSTR-10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
practicing chartered accountantor cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to
capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1)
and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount d
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pal 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 along with applicable interest.
Explanation.- For the purposes of this Chapter,-
(1) the expressions “capital goods” shall include “plant and machinery” as defined in
the Explanation to section 17;
(2) for determining the value of an exempt supplyas referred to in sub-section (3) of
section 17-
(a) the value of land and building shall be taken as the same as adopted for the
purpose of paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale value of such
security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
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46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by
the registered person containing the following particulars, namely,-
(a)
(b)
(c)
(d)
(e)
(f)
name, address and Goods and Services Tax Identification
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ure of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i)
the rate of tax is not determinable, the tax shall be paid at the rate of
eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-
State supply.
51. Refund voucher.-A refund voucher referred to in clause (e) of sub-section (3) of section
31 shall contain the following particulars, namely:-
(a)
(b)
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;
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 acc
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respectively, and any combination
thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number of the
recipient;
(c)
(d)
(e)
description of goods or services;
(f)
amount paid;
(g)
(h)
(j)
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)
(b)
(c)
(d)
(e)
(f)
the word “Revised Invoice”, wherever applicable, indicated prominently;
name, address and Goods
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egistered 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 payable in accordance with
the provisions of section 74 or section 129 or section 130 shall prominently conta
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mpany
or a financial institution, including a non-banking financial company, a tax invoice shall
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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 goods carriage, the said supplier shall issue
a tax invoice or any other document in lieu thereof, by wha
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nvoice.-(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 Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen
characters, in one or multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii)
name, address and Goods and Services Tax Identification Number of the
consigner, if registered;
(iii)
name, address and Goods and Services Tax Identification Number or Unique
Identity Number of the consignee, if registered;
(iv)
(v)
(vi)
Harmonised System of Nomenclature code and description of goods;
quantity (provisional, where the exact quantity being supplied is not known);
taxab
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nocked down or completely
knocked down condition –
(a)
(b)
(c)
(d)
the supplier shall issue the complete invoice before dispatch of the first
consignment;
the supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice;
each consignment shall be accompanied by copies of the corresponding
delivery challan along with a duly certified copy of the invoice; and
the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
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, bills
of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchersand
refund vo
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ring 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 business
and books of account relating to additional place of business mentioned in his certificate of
regist
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horisation received by him from each principal to receive or
supply goods or services on behalf of such principal separately;
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(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) Every registered person supplying services shall maintain the accounts showing
quantitative details of goods used in the provision of services, details of i
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veries, 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.
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(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.
57. Generation and maintenance of electronic records.-(1) Proper electronic
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ion 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 the business of transporting goods shall maintain records of
goods transported, delivered and goods stored in transit by him alongwith the Goods
and Services Tax Identification
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entre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM
GSTR-1 shall includethe-
(3)
(a) invoice wise details of all –
(i) inter-State and intra-State suppliesmade to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half
lakhrupees 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.
The details of outward supplies furnished by the supplier shall be made available
electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
2A, in FORM GSTR-4A andin FORM GSTR-6A through the common portal after the due
date of filing of FORM GSTR-1.
(4
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nically
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 cannot be determined at the invoice level in FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his return in
FORM GSTR-5 under rule 63 shall be made available to the r
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8) The details of inward supplies of goods or services or both furnished in FORM
GSTR-2 shall includethe-
(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.
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61. Form and manner of submission of monthly return.-(1) Every registered person
other than a person referred to in section 14 of the Integrated Goods and Services Tax Act,
2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax
under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return
specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the
common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis
of information furnished thr
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uch 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 return furnished under sub-rule (1) shall include the-
(a) invoice wise inter-State and intra-State inward supplies received from registered
and un-registered persons; and
(b) consolidated details of outward supplies made.
(4)
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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 payable under the
Act or the provisions of this Chapter within twenty days after the end of a tax period or
within seven days after the last day of the validity period of registration, whichever is earlier.
64. Form and manner of submission of return by persons providing online information
and database access or retrieval
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eferred 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 issued by deductor
electronically on the basis of the return furnished under sub-rule (1) through the common
portal in FORM GSTR-7A.
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67.
Form and manner of submission of statement of supplies through an e-commerce
operator.-(1) Every electronic commerce operator required to collect tax at source under
section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal,
either directly or from a Facilitation Centre notified by the Commissioner, containing details
of supplies effected
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e or debit note date; and
Provided that where the time limit for furnishing FORM GSTR-1 specified under
section 37and 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 purpose 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 corresponding supplier has furnished a
valid return;
(ii)The claim of input tax credit shall be considered as matched where the amount of input
tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit
note by the
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ection 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.
(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 recipient in his return
to be furnished in FORM GSTR-3 for the month succeeding th
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ds and Services Tax Identification Number of the supplier;
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(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 37and
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 purpose of this rule, it is hereby declared that –
(i) The claim of reduction inoutput tax liability due to issuanceof credit notes in FORM
GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2
without amendment shall be treated as matched if the said recipient has furnished a
valid return.
(ii) The claim of re
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-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 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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(3)
A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectification
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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 details
furnished by the supplier.-The following details relating to the supplies made through an e-
Commerce operator, as declared in FORM GSTR-8, shall be matched with the
corresponding details declared by the supplier in FORM GSTR-1-
(a) State of place of supply; and
(b) net taxable valu
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epancy 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.
Annual return.-(1) Every registered person, other than an Input Service Distributor, a
person paying tax under section 51 or section 52, a casual taxable person and a non-resident
taxable person, shall furnish an annual return as specified under sub-section (1) of section 44
electronically in FORM GSTR
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irectly or through a Facilitation Centre notified by the Commissioner.
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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 of taxable goods or
services or both as may be required by the proper officer in FORM GSTR-11.
83.Provisions relating to a goods and services tax practitioner.-(1) An application in
FORM GST PCT-01 may be made electronically through the common portal either directly
or through a Facilitation Centre notified b
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om any Indian University
established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognized 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
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(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 referred to in sub-rule (1), the officer authorised in this
behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as
a goods and services tax practitionerand issue a certificate to that effect in FORM GST
PCT-02 or reject his application where it is found that the applicant is not quali
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ualified 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 by a registered person has been furnished
by the goods and services tax practitioner authorised by him, a confirmation shall be sought
from the registered person over email or SMS and the statement furnished by the goods and
services tax practitioner shall be made available to the registered person on the common
portal:
Provid
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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.
The goods and services tax practitioner shall-
(10)
(a)
(b)
prepare the statements with due diligence; and
affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall
be treated as enrolled in the State or Union territory for the purposes spe
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person shall be debited by-
(3)
(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.
Subject to the provisions of section 49, payment of every liability by a registered
person as per his return shall be made by debiting the electronic credit ledger maintained as
per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability
register shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or
the amount payable on reverse charge basis, or the amount payable unde
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n 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 Acton
the common portal and every claim of input tax credit under the Act shall be credited to the
said ledger.
39
(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 shall be debited in the said ledger.
(4)
If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
proper officer by an order made in FORM GST PMT-03.
(5) Save as provided in the provisions of this Chapter, no entry shall be made
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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 challan in case
of an Over the Counter payment shall not apply to deposit to be made by
(a)
–
Government Departments or any other deposit to be made by persons as may
be notified by the Commissioner in this behalf;
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(b)
Proper officer or any other officer authorised to recover outstanding dues from
any person, whether registered or not, including recovery mad
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common portaland 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 theChallan 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 has been made and the common portal shall make available a receipt to this effect.
(8) Where the bank account of the person concerned, or the person making the deposit on
his behalf, is debited but no Challan Identification Number is generated or generated but not
communicated to the common portal, the said person may represent electronically in FORM
GST PMT-07 through the
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planation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purpose 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 liability shall be
indicated in the corresponding entry in the electronic liability register.
(3) A unique identification number shall be generated at the common portal for each
credit in the electronic liability register for reasons other than those covered under sub-rule
(2).
89.
Chapter X
Refund
Application for refund of tax, interest, penalty, fees or any other amount.-(1)Any
person
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icer of
the Zone;
(b) supplier of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application
shall be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the
applicant out of the advance tax deposited by him under section 27 at the time of registration,
shall be claimed in the last return required to be furnished by him.
(2) The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences, as applicable, to establish that a refund is due to the applicant:-
(a) the reference number of the order and a copy of the order passed by the proper
officer or an appellate authority or Appellate Tribunal or court resulting in such
refund or reference number of the payment of the amount specified in sub-section (6)
of section
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e 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 Special Economic Zone unit or a Special
Economic Zone developer;
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(g)
a statement containing the number and date of invoices along with such other
evidence as may be notified in this behalf, in a case where the refund is on account of
deemed exports;
(h) a statement in Annex 1 of FORM GST RFD-01 containing the number and
the date of the invoices received and issued during a tax period in a case where the
claim pertains to refund of any unutilized input
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c) or clause (d) or clause (f) of sub-
section (8) of section 54;
(m) a Certificate in Annex 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;
Explanation. For the purposes of this rule-
(i)
(ii)
in case of refunds referred to in clause (c) of sub-section (8) of section 54, the
expression “invoice” means invoice conforming to the provisions contained in
section 31;
where the amount of tax has been recovered from the recipient, it shall be
deemed that the incidence of tax has been passed on to the ultimate consumer.
Where the application relates to refund of input ta
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ices” 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
ofservices 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 ofservices for which the supply of
services has not been completed during the relevant period;
(E) “Adjusted Total turnover” means the turnover in a State or a Union territory, as
defined under sub-section (112) of section 2, excluding the value of exempt supplies
other than zero-rated supplies, during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
In the case of refund on account of inverted duty structure, refund of input tax credit
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ication, 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 common portal
electronically, requiring him to file a fresh refund application after rectification of such
deficiencies.
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State
Goods and Service Tax Rules, the same shall also deemed to have been communicated under
this rule along with the deficiencies communicated under sub-rule (3).
(5) Where deficiencies have been communicated in FOR
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nd due to the
said applicant on a provisional basis within a period not exceeding sevendays 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.
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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 any, refunded to
him on a provisional basis under sub-section (6) of section 54, amount adjusted against any
outstanding demand under the Act or under any existing law and the bal
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ORM 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 opportunityof 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 andthesameshall 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.
(5)
Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is not payable to the applicant under sub-
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, the proper officer shall make an order along witha
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 supplies of goods or services or both in FORM GSTR-11, prepared on the
basis of the statement of the outward supplies furnished by the corresponding suppliers in
FORM GSTR-1.
(2)
An acknowledgemen
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f 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
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(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 covered by the said invoices have been exported out of India.
(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM
GSTR-3 from the common portal, the system de
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ral 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 this behalf and
where such refund is paid to the Government of Bhutan, the exporter shall not be paid any
refund of the integrated tax.
97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fun
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ars registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any
other law for the time being in force, including village or mandal or samiti level co-operatives
of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as
defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of
Indian Standards to be engaged for a period of five years in viable and useful research
activity which has made, or is likely to make, significant contribution in formulation of
standard mark of the products of mass consumption, the Central Government or the State
Government may make an application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses
incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7)All applications for grant from the Consumer Welfare Fund shall be made by the applicant
Member Secretary, but the Committe
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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;
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(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 and make recommendations, accordingly;
(j) to relax the conditions required for the period of engagement in consumer
welfare activities of an applicant;
(k)
to make guidelines for the management, administration and audit of the
Consumer We
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d 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 payment of
tax on a provisional basis indicating the value or the rate or both on the basis of which the
assessment is to be allowed on a provisional basis and the amount for which the bond is to be
executed and security to be furnished not exceeding twenty five per cent. of the amount
covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-
section (2) of section 60 in FORM GST ASMT-05along 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 the StateGoods and
Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond
furnished under the provisions of the Act and the rules made thereunder.
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Explanation.- For the purposes of this rule, the expression “amount
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red 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, interest and any other amount arising from such discrepancy
and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11
to the proper officer.
(3) Where the explanation furnished by the registered person or the information submitted
under sub
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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-01in
accordance with the provisions ofsub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and 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 the provisions of the Act and the rules made
thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of
tax applied in respect of supply of goods or services or both, the input tax credit availed and
utilised, refund claimed, and other r
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hapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-
The Central Government and the State Government shall appoint officer in 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-1 and shall be accompanied by a fee of five
thousand rupees, to be deposited in the manner specified in section 49.
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(2) The application referred to in sub-rule (1), the verification contained therein and all
relevant documents accompanying such application shall be signed in the manner specified in
rule 26.
105. Certification of copies of the advance rulings pronounced by the Authority.- A
copy of the advanced ruling shall be certified to be a true copy of its original by any member
of the Authority for Adva
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26.
107. Certification of copies of the advance rulings pronounced by the 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 the relevant
documents, either electronically or otherwise as may be notified by the Commissioner, and a
provisional acknowledgement shall be issued to the appellant immediately.
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(2)
(3)
The grounds of appeal and the form of verification as contained in FORM GST APL-
01 sh
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on (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 provisional acknowledgement shall be issued to the appellant
immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal 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)
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on 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 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 madeelectronically or otherwise, in FORM
GST APL-07, along with supporting documents on the commonportal.
(2) A certified copy of the decision or order appealed against shall be submitted within seven
days of filing the application under sub-rule (1) and an appeal number shall be generated by
the Registrar.
112. Production of additional evidence before the Appellate Authority or the Appellate
Tribunal.-(1) The appellant
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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 evidence or any witness in rebuttal of the evidence produced
by the appellant under sub-rule (1).
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(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.
A
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ed 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 electronically in FORM GST TRAN-1, duly signed, on the common
portal specifying therein, separately, 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
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of a claim under sub-section (5) of section 140, furnish the following
details, namely:ۥ
(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)
(iii)
(iv)
the description and value of the goods or services;
the quantity in case of goods and the unit or unit quantity code thereof;
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
(v)
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 who was not registered under the existing law shall, in
accordance with the
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ix tax periods from the appointed date.
(b) The credit of central tax shall be availed subject to satisfying the following conditions,
namely:-
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(i) such goods were not unconditionally exempt from the whole of the duty of excise
specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in
the said Schedule;
(ii) the document for procurement of such goods is available with the registered person;
(iii) the registered person availing of this scheme and having furnished the details of stock
held by him in accordance with the provisions of clause (b) of sub-rule (2), 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;
(iv) 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; and
(v) the stock of goods on w
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son having sent goods on approval
under the existing law and to whom sub-section (12) of section 142 applies shall, within
ninety days of the appointed day, submit details of such goods sent on approval in FORM
GST TRAN-1.
121. Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule
117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall
be initiated in respect of any credit wrongly availed, whether wholly or partly.
122.
Chapter XV
Anti-Profiteering
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
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123.
(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 A
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he shall
be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
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.
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.
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
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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,
128.
(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 orrecovery 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
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ly of goods or services or the benefit of input tax
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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 ofreduction 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.
(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:-
(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 pro
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005), shall apply mutatis mutandis to the disclosure of any
information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on
confidential basis to furnish non-confidential summary thereof and if, in the opinion of the
party providing such information, the said information cannot be summarised, such party may
submit to the Director General of Safeguards a statement of reasons as to why summarisation
is not possible.
131.
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
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62
he considers necessary either to gi
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es that a registered person has not passed on the benefit of
reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to
the recipient by way of commensurate reduction in prices, the Authority may order –
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of
commensurate reduction in prices along with interest at the rate of eighteen 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.
134. Decision to be taken by the majority.-If the Members of the Authority differ in
opinion on any point, the point shall be decided acco
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nder 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-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.- Till such time as an E-way bill system is developed and approved by the
Council, the Government may, by notification, specify the documents that the person in
charge of a conveyance carrying any consignment of goods shall carry while the goods are in
movement or in transit storage.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to
(Taliremba)
Officer on Special Duty (Finance)
Dated Kohima, the 30th June, 2017
1. The Commissioner & Secretary to Governor of Nagaland Raj Bhavan, Kohima.
2.
The Commission
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