The Nagaland Goods and Services Tax (Third Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1) “X” Dated:- 6-7-2017 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) “X”
Kohima, the 6th July, 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) These rules may be called the Nagaland Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.
2. In the Nagaland 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 tax” shall be substituted;
(b) in sub-rul
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(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 export as allowed under bond or Letter of Unde
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ubstituted, and
(b) after the words and figures “provisions of section 141”, the words and figures “or sub-section (12) of section 142” shall be inserted; (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
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or things are seized.
140. Bond and security for release of seized goods.-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
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.-
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section 76, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02,
specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 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 notic
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eferred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to 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, t
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n the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process 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
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f the amount recoverable.
147. Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the 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, w
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ead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to 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 like
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but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process 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
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ipation or due to low bids.
148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by 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 neg
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same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
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, wheth
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es Tax Act, 2017and the rules made thereunder; and
(d) any balance, be paid to the defaulter.
155. Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code 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.-Wh
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not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under 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 instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is 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 Commiss
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rty is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the 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
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cided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) 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. Thereupon such person may be tried for the o
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elect from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
C.
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2.
Order Date
3.
Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e.
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
f.
g.
On account 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
Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer
10
8.
h.
i.
Tax paid on a supply
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d for making nil rated or fully exempt supplies.
Signature
Name –
Designation/Status
11
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
–
solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
section 54..)
10. Verification
I/We hereby solemnly affirm and declare that the information given
herein above is true and correct to the best of
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all be auto- populated from GSTR-1 and GSTR-2.
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
Statement-2
1.
GSTIN
Invoice details
Integrated Tax
BRC/FIRC
Amended
Debit Note
Credit Note
of
recipien
SAC
No.
Date
Value
Rate
Taxable
value
Amt.
Date
No.
Value
(Integrated
Tax)
(If Any)
Integrated
Tax/
Amended
(If any)
/ Amended
(If any)
Integrated Tax
Net Integrated
Tax
= (11/8)+12-13
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
13
Refund Type:Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
GSTIN of
recipient
1
Statement-3
No.
Date Value
Invoice details
Goods/
Shipping bill/ Bill of export
HSN/
UQC
QTY
No.
Date
Integrated Tax
EGM Details
BRC/FIRC
Port Code
Rate
Taxable Amt.
Ref No.
Date
No.
Date
Services
SAC
value
(G/S)
2
3
5
6
7
8
9
10
11
12
13
14
15
16
17
18
6A. Exports
Note 1. Shipping Bill and EGM are mandatory; – in case of goods.
2. BRC/FIRC details are mandatory- in case of Service
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etails
Rat
Таха
Amount of Tax
N
e
ble
Plac
e of
Whether
Amount of ITC available
input or
Amend Debit Credit
ed
Net
Note
Note
ITC
value
supp
input
Value
Integrat
of
ITC
ITC
ly
service/
ed Tax
suppli
Capital
(ITC
Integrat
Integrat
er
(Na
goods
Integrat
ed Tax
ed Tax
= (17/
me
ed Tax
(incl
7) +
of
plant and
)
Amend
State
ed
Amend
ed
18-19
machine
Integrat
Cent
Stat
Ce
(If
ZO
N Da
Val
Integra
Cent
Stat CE
ry)/
Ineligibl
ed Tax
ral
SS
Any)
(If any) (If any)
Tax
te
ue
ted tax
ral
SS
e for
UT
ITC
Tax
Tax
UT
Tax
1
2
3
4
5
7
8
9
10
11
12
13
14
15
16
17
18
19
20
16
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Details (issued in pursuance of Section 77 (1) and (2), if any:
Order No:
Order Date:
GSTIN/ Details of invoice covering transaction considered as intra -State / inter-State transaction
UIN
earlier
Transaction which were held inter State / intra-State supply
subsequently
Name
Invoice details
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nd other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b)
or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
19
FORM-GST-RFD-02
[See rules90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State/UT tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track Applicati
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Tax
TIPFOTotal TIPFO Total T IPFO Total TIPFO Total
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
22
22
Details of the Bank
i.
Bank Account no as per application
Name of the Bank
ii.
Name and Address of the Bank/branch
111.
IFSC
iv.
MICR
V.
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
Order No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
Date:
Dated
Refund Sanction/Rejection Order
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
>
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
Description
Integrated Ta
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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
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
& 3. I hereby reject an amount of INR
& Strike-out whichever is not applicable
to M/s
Date:
Place:
24
having GSTIN under sub-section (…) of Section (…) of the Act.
Signature (DSC):
Name:
Designation:
Office Address:
Reference No.
To
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
Dated.
Date:
Order for Complete adjustment of sanctioned Refund
Part- A
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of
documents against the amount of refund sanctioned to you has been completely adjust
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owing reasons:
Refund Order No.:
Date of issuance of Order:
Sr.
Refund Calculation
No.
Integrated
Tax
Central
State/UT Tax
Cess
Tax
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
26
Signature (DSC):
Name:
Designation:
Office Address:
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)
:
: From
Το
5. Amount of Refund Claim
:
6.
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Details of Bank Account:
a.
Bank Account Number
b. Bank Account Type
C.
Name of the Bank
d. Name of the
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f the bank guarantee and bond shall be furnished to the jurisdictional officer.
5. Declaration –
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5
(i)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on
export of goods or services.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at 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
Bond for export of goods or services without payment of integrated tax
(See rule 964)
I/We.
.of..
.,hereinafter 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
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grated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of 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
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Accepted by me this..
..day of.
Occupation
Occupation
(month).
.of
for and on behalf of the President of I
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n 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
Date
Place
Accepted by me this.
day of.
Occupation
Occupation
(month).
(year)
.of
(Designation)
for and on behalf of the President of India
FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
To
[See rule 139 (1)]
(Name and Designation of officer)
that—
A.M/s.
Whereas information has been presented before me and I have reasons to believe
has suppressed transactions relating to supply of goods and/or services
has suppressed transactions relating to the stock of goods in hand,
has claimed input tax credit in excess of his entitlement under the Act
has clai
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said Act and
rules made thereunder.
31
OR
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the above premises with such assistance as may
32
32
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
Seal
day(s).
day of
(month) 20…. (year). Valid for
Place
Name, Designation & Signature of the Inspection Officer/s
(i)
(ii)
Signature, Name and designation of the
issuing authority
FOR
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ts /
1
things seized
2
No. of books /
documents/things
seized
3
Remarks
4
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things
except with the previous permission of the undersigned.
Place:
Date:
Signature of the Witnesses
Sr. No.
1.
2.
To:
Name and Designation of the Officer
Name and address
Signature
>
34
===
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section
at _:_ AM/PM in the following premise(s):
67 was conducted on
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents / papers and goods found
during the inspection/search, I have reasons to believe that certain goods liable to
confiscation and/or documents and/or books and/or things useful for or rel
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istrators/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
have been seized vide order number
..dated having value
..rupees involving an amount of tax of
rupees. On my request
the goods have been permitted to be released provisionally by the proper officer on execution
of the bond of value
rupees and a security of
..rupees
against which cash/bank guarantee has been furnished in favour of the President/ Governor;
and
WHEREAS I undertake to produce the said goods released provisionally to me as and when
required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer
are duly paid within ten days ofthe date of demand thereof being made in writing by the said
proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of thi
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ods are of perishable or hazardous nature and since an amount of
(amount in words and digits), being an
Rs.
amount equivalent to the:
market price of such goods or things
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
39
Name and Designation of the Officer
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
FORM GST DRC – 01
[See rule 142(1)]
F.Y.
Date:
Section/sub-section under which SCN is being issued –
SCN Reference No.
(a) Brief facts of the case
Date
Summary of Show Cause Notice
Act –
(b) Grounds
(c) Tax and other dues
Sr.
Tax
Act
No.
Period
Place of
supply
(name of
Tax /
(Amount in Rs.)
Others
Total
Cess
State)
1
2
3
4
5
6
7
Total
40
Reference No:
To
41
GSTIN/ID
Name
Address
SCN Ref. No.
Statement Ref. No.
FORM GST DRC -02
[See rule 142(1)(b)]
Date –
Date –
Section/sub-section under which statement is being issued –
Summary of Statement
(a) Brief facts of the ca
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ge and belief and nothing has been concealed therefrom.
42
42
Signature of Authorized Signatory
Name
Designation/Status
Date –
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43
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
ARN –
FORM GST DRC – 04
[See rule 142(2)]
F.Y.
Date –
Date:
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged
to the extent of the amount paid and for the reasons stated therein.
Copy to
–
Signature
Name
Designation
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
SCN-
ARN-
FORM GST DRC-05
[See rule 142(3)]
F.Y.
Date –
Date –
Date:
Intimation of conclusion of proceedings
This has reference to the show cause notice referred to above. As you have paid the
amount of tax and other dues mentioned in the notice along with applicable interest and
penalty in accordance with the provisions of section – the proceedings initiated vide the
said notice are hereby concluded.
44
Copy to
Signature
Name
Designation
1. GSTIN
2. Name
3
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Cess
Interest Penalty Others Total
46
46
1 2 3 4 5 6 7 8
Copy to-
Signature
Name
Designation
Reference No.:
FORM GST DRC – 08
[See rule 142(7)]
Rectification of Order
Preamble > (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is
passed
Order no.
Date of issue
Provision assessment order
Order date
no., if any
ARN, if applied for
Date of ARN
Date:
rectification
Your application for rectification of the orderreferred toabove has been found to be
satisfactory;
It has come to my noticethat the above said order requires rectification;
Reason for rectification –
>
Details of demand, if any, after rectification
Sr.
No.
Tax
rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
(Amount in Rs.)
Penalty
2
3
4
5
6
7
The aforesaid order is rectified in exercise of the powers conferred under section 161 as
under:
Το
Copy to
47
>
(GSTIN/ID)
Name
(Address)
To
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Reference no. of recove
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ss in accordance with the provisions of
section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified
in the Schedule. The sale will be of the right, title and interests of the defaulter. And the
liabilities and claims attached to the said properties, so far as they have been ascertained, are
those specified in the Schedule against each lot.
The auction will be held on
at…. AM/PM. In the event the entire amount due is paid
before the date of auction, the sale will be stopped.
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
auction and resold.
Place:
Date:
Schedule
Serial No.
Description of goods
Quantity
1
2
3
49
49
Signature
Name
Designation
To,
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
Please refer to Public Auction Reference no.
of auction conducted on
instant case.
dat
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be the purchaser of the said goods at the time of sale. The sale price of the said goods was
received on..
The sale was confirmed on..
Place:
Date:
51
Signature
Name
Designation
To
The
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
the provisions of the > Act by > holding > who has failed to make payment of such amount; and/or
It is observed that a sum of rupees
person from you; or
is due or may become due to the said taxable
It is observed that you hold or are likely to hold a sum of rupees
the said person.
for or on account of
to the Government forthwith or upon
You are hereby directed to pay a sum of rupees
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
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gnation
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53
FORM GST DRC – 14
–
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
of Rs.
dated
”
you have discharged your liability by making a payment
for the defaulter named below:
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will constitute a good and sufficient discharge of your liability to above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
Designation
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
Το
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
liable to pay a sum of rupees
..(name of defaulter) in Suit No.
is payable to the said person. However, the said person
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ng
No./
Floor
No.
Flat No.
Name of
the
Premises
/
Road Localit District Stat
y/
Stree Village
PIN
Latitude Longitude
Code
(optiona (optional)
1)
/Building t
1 2 3 4 5 6 7 8 9 10
Schedule (Shares)
Sr. No. Name of the Company
Place:
Date:
1
56
56
2
Quantity
3
Signature
Name
Designation
FORM GST DRC – 17
[See rule 147(4)]
Notice for Auction of Immovable/Movable Property under section 79(1) (d)
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs and interest thereon and
admissible expenditure incurred on the recovery process in accordance with the provisions of
section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots
specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
the liabilities and claims attached to the said properties, so far as they have been asce
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ate action under clause (e) of sub-section (1) section 79
do hereby certify that a sum of Rs…
has been
demanded from and is payable by M/s…
holding GSTIN …….under
> Act, but has not been paid and cannot be recovered
from the said defaulter in the manner provided under the Act.
>
The said GSTIN holder owns property/resides/carries 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
defaulter as if it were an arrear of land revenue.
Place:
Date:
59
59
Signature
Name
Designation
from the said
FORM GST DRC – 19
[See rule 156]
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-
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rence No >
To
GSTIN
Name
Address
Demand Order No.
Reference number of recovery:
Period –
FORM GST DRC – 21
[See rule 158(2)]
Application Reference No. (ARN) –
>
Date:
Date:
Date –
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 the tax and other dues amounting to rupees
– in monthly instalments.
OR
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
62
62
8
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ther account operated
by the aforesaid person on the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior
permission of this department.
Copy to
Signature
Name
Designation
Reference No.:
To
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Date:
Name
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Order reference No. –
Date –
Restoration of provisionally attached property / bank account under section83
Please refer to the attachment of > account in your> having account no. >, 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 accounts. Therefore, the said account may now be restored to the
person concerned.
or
Please refer to the attachment of property > attached vide
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cient provision for discharge of the current and anticipated liabilities, before the final
winding up of the company.
Place:
Date:
65
59
Name
Designation
Reference No >
Date >>
FORM GST DRC – 25
[See rule 161]
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
✓
This has reference to the initiation of recovery proceedings against you vide above referred
recovery reference number for a sum of Rs…..
The Appellate /Revisional authority/Court
.dated..
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in
respect of the offences stated in column (2) of the table below on payment compounding
amount indicated in column (3):
Sr. No.
(1)
Offence
(2)
Compounding amount (Rs.)
(3)
Note: In case the offence committed by the taxable person falls in more than one category
specified in Column (2), the compounding a
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