The Assam Goods and Services Tax (Amendment) Rules, 2017.
FTX.56/2017/036 Dated:- 29-6-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 29th June, 2017
No.FTX.56/2017/36.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:-
1. (1) These rules may be called the Assam Goods and Services Tax (Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
2. In the principal rules, after rule 26, the following new rules shall be inserted, namely:-
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er to amend the Assam Goods and Services Tax Rules, 2017,
hereinafter referred to as the principal rules, namely:-
Short title
and
1.
(1)
These rules may be called the Assam Goods and Services Tax
(Amendment) Rules, 2017.
Assam
Act
XXVIII of
2017
commence
ment
(2)
They shall come into force on the 1st day of July, 2017.
Insertion
of new
rules
Value of
supply of
2. In the principal rules, after rule 26, the following new rules shall be
inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Where the supply of goods or services is for a consideration not wholly
in money, the value of the supply shall,-
goods or
services
where the
considera-
tion is not
wholly in
money
(a)
be the open market value of such supply;
(b)
if the open market value is not available under clause (a), be
the sum total of consideration in money and any such further
amount in money as is equivalent to the consideration not in
money, if such amount is known at the time of supply;
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Value of
supply of
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d in sub-sections (4) and (5) of section 25 or where
the supplier and recipient are related, other than where the supply is
made through an agent, shall-
services or
both
between
distinct or
(a)
related
(b)
persons,
other than
(c)
through
an agent
Value of
supply of
goods
made or
received
through
an agent
be the open market value of such supply;
if the open market value is not available, be the value of
supply of goods or services of like kind and quality;
if the value is not determinable under clause (a) or (b), be the
value as determined by the application of rule 30 or rule 31, in
that order:
Provided that where the goods are intended for further
supply as such by the recipient, the value shall, at the option of
the supplier, be an amount equivalent to ninety percent of the
price charged for the supply of goods of like kind and quality
by the recipient to his customer not being a related person:
Provided further that where the recipient is eligible for
full input tax credit, the val
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and fifty
rupees per quintal. The value of the supply made by the
principal shall be four thousand five hundred and fifty rupees
per quintal or where he exercises the option, the value shall be
90 per cent. of five thousand rupees i.e., four thousand five
hundred rupees per quintal.
where the value of a supply is not determinable under clause
(a), the same shall be determined by the application of rule 30
or rule 31 in that order.
30. Where the value of a supply of goods or services or both is not
determinable by any of the preceding rules of this Chapter, the value
shall be one hundred and ten percent of the cost of production or
manufacture or the cost of acquisition of such goods or the cost of
provision of such services.
31. Where the value of supply of goods or services or both cannot be
determined under rules 27 to 30, the same shall be determined using
reasonable means consistent with the principles and the general
provisions of section 15 and the provisions of this Chapter:
su
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value shall be
one per cent. of the gross amount of Indian Rupees provided or
received by the person changing the money:
Provided further that in case where neither of the currencies
exchanged is Indian Rupees, the value shall be equal to one per
cent. of the lesser of the two amounts the person changing the
money would have received by converting any of the two
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THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
currencies into Indian Rupee on that day at the reference rate
provided by the Reserve Bank of India.
Provided also that a person supplying the services may exercise
the option to ascertain the value in terms of clause (b) for a
financial year and such option shall not be withdrawn during the
remaining part of that financial year.
(b) at the option of the supplier of services, the value in relation to the
supply of foreign currency, including money changing, shall be
deemed to be-
(i)
(ii)
(iii)
one per cent. of the gross amount of currency exchanged
for an amount up to
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e value of supply of services in relation to life insurance business
shall be,-
(a) the gross premium charged from a policy holder reduced by the
amount allocated for investment, or savings on behalf of the
policy holder, if such an amount is intimated to the policy
holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per
cent of single premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged
from the policy holder in the first year and twelve and a half
per cent of the premium charged from the policy holder in
subsequent years:
Provided that nothing contained in this sub-rule shall apply
where the entire premium paid by the policy holder is only
towards the risk cover in life insurance.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Value of
supply of
services in
case of
pure
agent
(5) Where a taxable supply is provided by a person dealing in buying and
selling of second hand
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voucher, coupon, or
stamp.
(7) The value of taxable services provided by such class of service
providers as may be notified by the Government, on the
recommendations of the Council, as referred to in paragraph 2 of
Schedule I of the said Act between distinct persons as referred to in
section 25, where input tax credit is available, shall be deemed to be
NIL.
33.Notwithstanding anything contained in the provisions of this Chapter, the
expenditure or costs incurred by a supplier as a pure agent of the recipient
of supply shall be excluded from the value of supply, if all the following
conditions are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he
makes the payment to the third party on authorisation by such
recipient;
(ii) the payment made by the pure agent on behalf of the recipient of
supply has been separately indicated in the invoice issued by the pure
agent to the recipient of service; and
(iii) the supplies procured by the pure agen
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rporation of Company B. Other
than its service fees, A also recovers from B, registration fee and
approval fee for the name of the company paid to the Registrar of
Companies. The fees charged by the Registrar of Companies for
the registration and approval of the name are compulsorily levied
on B. A is merely acting as a pure agent in the payment of those
fees. Therefore, A's recovery of such expenses is a disbursement
and not part of the value of supply made by A to B.
34. The rate of exchange for the determination of the value of taxable goods
or services or both shall be the applicable reference rate for that currency
as determined by the Reserve Bank of India on the date of time of supply
in respect of such supply in terms of section 12 or, as the case may be,
section 13 of the Act.
determi-
nation of
value
35. Where the value of supply is inclusive of integrated tax or, as the case
may be, central tax, State tax, Union territory tax, the tax amount shall be
determined in the follow
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he reputation of
the goods or services or both first mentioned, is the same as, or
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2289
closely or substantially resembles, that supply of goods or services
or both.
tary
Chapter V
Input Tax Credit
Documen- 36. (1) The input tax credit shall be availed by a registered person, including
the Input Service Distributor, on the basis of any of the following
documents, namely,-
require-
ments and
conditions
(a)
for
claiming
an invoice issued by the supplier of goods or services or both
in accordance with the provisions of section 31;
input tax
(b)
credit
(c)
(d)
(e)
an invoice issued in accordance with the provisions of clause
(f) of sub-section (3) of section 31, subject to the payment of
tax;
a debit note issued by a supplier in accordance with the
provisions of section 34;
a bill of entry or any similar document prescribed under the
Customs Act, 1962 or rules made thereunder for the
assessment of integrated tax on imports;
an Input Service D
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within the time limit specified in the second proviso to sub-section (2)
of section 16, shall furnish the details of such supply, the amount of
value not paid and the amount of input tax credit availed of
proportionate to such amount not paid to the supplier in FORM
GSTR-2 for the month immediately following the period of one
hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration
as specified in Schedule I of the said Act shall be deemed to have been
paid for the purposes of the second proviso to sub-section (2) of
section 16.
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Claim of
credit by a
banking
company
or a
financial
institution
Procedure
for
distribution
of input tax
credit by
Input
Service
Distributor
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(2) The amount of input tax credit referred to in sub-rule (1) shall be
added to the output tax liability of the registered person for the month
in which the details are furnished.
(3) The registered
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input services that are used for non-
business purposes; and
(ii) the credit attributable to the supplies specified in sub-section
(5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on
inputs and input services referred to in the second proviso to sub-
section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input
tax credit admissible to the company or the institution and shall be
furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the
provisions of sections 41, 42 and 43, be credited to the electronic
credit ledger of the said company or the institution.
39. (1) An Input Service Distributor shall distribute input tax credit in the
manner and subject to the following conditions, namely,-
(a) the input tax credit available for distribution in a month shall
be distributed in the same month and the details thereof shall
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red for any reason, shall be the amount, “CI”, to be
calculated by applying the following formula –
Câ‚ = (1â‚÷T) x C
(e)
(f)
where,
“C” is the amount of credit to be distributed,
“t” is the turnover, as referred to in section 20, of person Râ‚
during the relevant period, and
“T” is the aggregate of the turnover, during the relevant
period, of all recipients to whom the input service is
attributable in accordance with the provisions of section 20;
the input tax credit on account of integrated tax shall be
distributed as input tax credit of integrated tax to every
recipient;
the input tax credit on account of central tax and State tax or
Union territory tax shall-
(i)
11
in respect of a recipient located in the same State or
Union territory in which the Input Service Distributor
is located, be distributed as input tax credit of central
tax and State tax or Union territory tax respectively;
in respect of a recipient located in a State or Union
territory other than that
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itions specified in clauses (a) to (f) and the amount
attributable to any recipient shall be calculated in the manner
provided in clause (d) and such credit shall be distributed in
the month in which the debit note is included in the return in
FORM GSTR-6;
any input tax credit required to be reduced on account of
issuance of a credit note to the Input Service Distributor by the
supplier shall be apportioned to each recipient in the same
ratio in which the input tax credit contained in the original
invoice was distributed in terms of clause (d), and the amount
so apportioned shall be-
(i) reduced from the amount to be distributed in the month in
which the credit note is included in the return in FORM
GSTR-6; or
(ii) added to the output tax liability of the recipient where the
amount so apportioned is in the negative by virtue of the
amount of credit under distribution being less than the
amount to be adjusted.
(2) If the amount of input tax credit distributed by an Input Service
Distrib
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s in accordance with
the provisions of clauses (c) and (d) of the said sub-section, shall
be subject to the following conditions, namely,-
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2293
(a) the input tax credit on capital goods, in terms of clauses (c)
and (d) of sub-section (1) of section 18, shall be claimed
after reducing the tax paid on such capital goods by five
percentage points per quarter of a year or part thereof from
the date of the invoice or such other documents on which the
capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days
from the date of his becoming eligible to avail the input tax
credit under sub-section (1) of section 18 shall make a
declaration, electronically, on the common portal in FORM
GST ITC-01 to the effect that he is eligible to avail the
input tax credit as aforesaid;
(c) the declaration under clause (b) shall clearly specify the
details relating to the inputs held in stock or inputs conta
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of central tax, State tax, Union territory tax and
integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the
provisions of clauses (c) and (d) of sub-section (1) of section
18 shall be verified with the corresponding details furnished
by the corresponding supplier in FORM GSTR-1 or as the
case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or
plant and machinery, for the purposes of sub-section (6) of
section 18, shall be calculated by reducing the input tax on the
said goods at the rate of five percentage points for every quarter
or part thereof from the date of the issue of the invoice for such
goods.
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THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Transfer of
credit on
sale,
merger,
amalgama-
tion, lease
or transfer
of a
business
Manner of
determina-
tion of
input tax
credit in
respect of
inputs or
input
services
and
reversal
thereof
transfer of
41. (1) A registered person sha
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ed 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.
42. (1) The input tax credit in respect of inputs or input services, which
attract the provisions of sub-section (1) or sub-section (2) of
section 17, being partly used for the purposes of business and
partly for other purposes, or partly used for effecting taxable
supplies including zero rated supplies and partly for effecting
exempt supplies, shall be attributed to the purposes of business
or for effecting taxable supplies in the following manner,
namely,-
(a) the total input tax involved on inputs and input services in
a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs
and input services intended to be used exclusively for the
purposes other than business, be denoted as 'Tâ‚';
(c) the amount of input tax, out of 'T', attributab
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culated 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) x Câ‚‚
'E' is the aggregate value of exempt supplies during the tax
period, and
'F' is the total turnover in the State of the registered person
during the tax period:
Provided that where the registered person does not
have any turnover during the said tax period or the
aforesaid information is not available, the value of 'E/F'
shall be calculated by taking values of E' and 'F' of the
last tax period for which the details of such turnover are
available, previous to the month during which the said
value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby
clarified that the aggregate value of exempt supplies and
the total turnover shall exclude the amount of any duty or
tax levied under entry 84 of List I of the Seventh Schedule
to the Constitution and entry 51 and 54 of List II
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the amount of input tax relating 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 the remaining amount of credit on
such inputs or input services shall be included in “T4'.
(2) The input tax credit determined under sub-rule (1) shall be
calculated finally for the financial year before the due date for
furnishing of the return for the month of September following
the end of the financial year to which such credit relates, in the
manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in
respect of Dâ‚' and 'Dâ‚‚' exceeds the aggregate of the
amounts determined under sub-rule (1) in respect of 'Dâ‚'
and D2', such excess shall be added to the output tax
liability of the registered person in the month not later than
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oses,
or partly used for effecting taxable supplies including zero rated
supplies and partly for effecting exempt supplies, shall be
14
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2297
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 or
intended to be used exclusively for non-business purposes or
used or intended to be used exclusively for effecting exempt
supplies shall be indicated in FORM GSTR-2 and shall not
be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or
intended to be used exclusively for effecting supplies other
than exempted supplies but including zero-rated supplies
shall be indicated in FORM GSTR-2 and shall be credited to
the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not
covered under clauses (a) and (b), denoted as 'A', shall be
credited to the electroni
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x 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
'T' and calculated as-
Tm= Te÷60
(f) the amount of input tax credit, at the beginning of a tax
period, on all common capital goods whose useful life
remains during the tax period, be denoted as 'T,' and shall be
the aggregate of 'T' for all such capital goods;
2298
Manner of
reversal of
credit
under
special
circumstan
ces
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(g) the amount of common credit attributable towards exempted
supplies, be denoted as 'Te', and calculated as-
Tâ‚= (E÷F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during
the tax period, and
'F' is the total turnover of the registered person during the tax
period:
Provided that where the registered person does not
have any turnover during the sai
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uts 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)
(b)
for inputs held in stock and inputs contained in semi-
finished and finished goods held in stock, the input tax
credit shall be calculated proportionately on the basis
of the corresponding invoices on which credit had been
availed by the registered taxable person on such inputs;
for capital goods held in stock, the input tax credit
involved in the remaining useful life in months shall be
computed on pro-rata basis, taking the useful life as
five years.
Illustration
Conditions
and
restrictions
in respect
of inputs
and capital
goods sent
to the job
worker
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Capital goods have been in use for 4 years, 6 month
and 15 days.
The useful remaining life in months = 5 months
ignoring a part of the month
Input t
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h sub-rule (3) shall be
duly certified by a practicing chartered accountant or 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 determined shall form part of the output tax
liability and the same shall be furnished in FORM GSTR-1.
45. (1) The inputs, semi-finished goods or capital goods shall be sent to
the job worker under the cover of a challan issued by the
principal, including where such goods are sent directly to a job-
worker.
(2) The challan issued by the principal to the job worker shall
contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a
job worker o
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nd 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
46. 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) name, address and Goods and Services Tax
Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen
characters, in one or multiple series, containing alphabets or
numerals or special characters- hyphen or dash and slash
symbolised as “” and “” respectively, and any combination
thereof, unique for a financial year;
(c)
(d)
date of its issue;
name, address and Goods and Services Tax
Identification Number or Unique Identity Number, if
registered, of the recipient;
(e) name and address of the recipient and the address of
delivery, along with the name of the State and its cod
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x, Union territory
tax or cess);
(n)
place of supply along with the name of the State, in the
case of a supply in the course of inter-State trade or
commerce;
(0) address of delivery where the same is different from
the place of supply;
(p)
(q)
whether the tax is payable on reverse charge basis; and
signature or digital signature of the supplier or his
authorised representative:
Provided that the Board may, on the recommendations
of the Council, by notification, specify-
(i)
the number of digits of Harmonised System of
Nomenclature code for goods or services that a class of
registered persons shall be required to mention, for
such period as may be specified in the said
notification; and
(ii) the class of registered persons that would not
be required to mention the Harmonised System of
Nomenclature code for goods or services, for such
period as may be specified in the said notification:
Provided further that where an invoice is
required to be issued under clause (f) of sub-section (3)
o
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he recipient is not a registered person;
and
(b) the recipient does not require such
invoice, and shall issue a consolidated tax
invoice for such supplies at the close of each
day in respect of all such supplies.
Time limit
for issuing
tax invoice
Manner of
issuing
invoice
47. The invoice referred to in rule 46, in the case of the taxable supply
of services, shall be issued within a period of thirty days from the
date of the supply of service:
Provided that where the supplier of services is an insurer or a
banking company or a financial institution, including a non-banking
financial company, the period within which the invoice or any
document in lieu thereof is to be issued shall be forty five days from
the date of the supply of service:
Provided further that an insurer or a banking company or a
financial institution, including a non-banking financial company, or
a telecom operator, or any other class of supplier of services as may
be notified by the Government on the recommendations o
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gh the common
portal in FORM GSTR-1.
49. A bill of supply referred to in clause (c) of sub-section (3) of section
31 shall be issued by the supplier containing the following details,
namely,-
(a)
name, address and Goods and Services Tax
Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen
characters, in one or multiple series, containing alphabets or
numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/” respectively, and any combination
thereof, unique for a financial year;
(c)
(d)
date of its issue;
name, address and Goods and Services Tax
Identification Number or Unique Identity Number, if
registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods
or services;
(f)
(g)
description of goods or services or both;
value of supply of goods or services or both taking into
account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his
authorised repre
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ification Number or Unique Identity Number, if
registered, of the recipient;
(e)
(f)
(g)
description of goods or services;
amount of advance taken;
rate of tax (central tax, State tax, integrated tax, Union
territory tax or cess);
(h) amount of tax charged in respect of taxable goods or
services (central tax, State tax, integrated tax, Union territory
tax or cess);
(i)
place of supply along with the name of State and its
code, in case of a supply in the course of inter-State trade or
commerce;
(j)
whether the tax is payable on reverse charge basis; and
signature or digital signature of the supplier or his
authorised representative:
(k)
Provided that where at the time of receipt of advance,-
(ii)
(i)
the rate of tax is not determinable, the tax shall
be paid at the rate of eighteen per cent.;
the nature of supply is not determinable, the same shall
be treated as inter-State supply.
51. A refund voucher referred to in clause (e) of sub-section (3) of
section 31 shall contain the followin
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ax is payable on reverse charge basis; and
(j)
(k)
signature or digital signature of the supplier or his
authorised representative.
Payment
voucher
52. A payment voucher referred to in clause (g) of sub-section (3) of
section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax
Identification Number of the supplier if registered;
(b) a consecutive serial number not exceeding sixteen
characters, in one or multiple series, containing alphabets or
numerals or special characters-hyphen or dash and slash
symbolised as “” and “” respectively, and any combination
thereof, unique for a financial year;
name, address and Goods and Services Tax
Identification Number of the recipient;
(c)
date of its issue;
(d)
(e)
(f)
amount paid;
(g)
description of goods or services;
rate of tax (central tax, State tax, integrated tax, Union
territory tax or cess);
(h) amount of tax payable in respect of taxable goods or
services (central tax, State tax, integrated ta
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of the document;
name, address and Goods and Services Tax
Identification Number or Unique Identity Number, if
registered, of the recipient;
(g)
name and address of the recipient and the
address of delivery, along with the name of State and
its code, if such recipient is un-registered;
(h)
serial number and date of the corresponding tax
invoice or, as the case may be, bill of supply;
(i)
value of taxable supply of goods or services,
rate of tax and the amount of the tax credited or, as the
case may be, debited to the recipient; and
(j)
signature or digital signature of the supplier or
his authorised representative.
Every registered person who has been granted
registration with effect from a date earlier than the date of
issuance of certificate of registration to him, may issue revised
tax invoices in respect of taxable supplies effected during the
period starting from the effective date of registration till the
date of the issuance of the certificate of registration:
Provided that the r
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Number of the Input Service Distributor;
(b) a consecutive serial number not exceeding sixteen
characters, in one or multiple series, containing alphabets or
numerals or special characters- hyphen or dash and slash
symbolised as-“-“, “P” respectively, and any combination
thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax
Identification Number of the recipient to whom the credit is
distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service
Distributor or his authorised representative:
Provided that where the Input Service Distributor is an
office of a banking company or a financial institution,
including a non-banking financial company, a tax invoice
shall include any document in lieu thereof, by whatever
name called, whether or not serially numbered but
containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a
banking company or a
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gin and destination, Goods and Services Tax Identification
Number of the person liable for paying tax whether as
consigner, consignee or goods transport agency, and also
containing other information as mentioned under rule 46.
(4) Where the supplier of taxable service is supplying
passenger transportation service, a tax invoice shall include
ticket in any form, by whatever name called, whether or not
serially numbered, and whether or not containing the address
of the recipient of service but containing other information as
mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall
apply, mutatis mutandis, to the documents issued under rule
49 or rule 50 or rule 51 or rule 52 or rule 53.
55. (1) For the purposes of-
(viii)
(a)
supply of liquid gas where the quantity at the
time of removal from the place of business of the
supplier is not known,
(b)
(c)
transportation of goods for job work,
transportation of goods for reasons other than
by way of supply, or
(d)
Boa
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re.
(ix)
(2) The delivery challan shall be prepared in triplicate, in
case of supply of goods, in the following manner, namely:-
(b)
(c)
(a) the original copy being marked as ORIGINAL
FOR CONSIGNEE;
the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and
the triplicate copy being marked as TRIPLICATE FOR
CONSIGNER.
(3)
Where goods are being transported on a delivery
challan in lieu of invoice, the same shall be declared as
specified in rule 138.
(4)
Where the goods being transported are for the purpose
of supply to the recipient but the tax invoice could not be
issued at the time of removal of goods for the purpose of
supply, the supplier shall issue a tax invoice after delivery of
goods.
(5) Where the goods are being transported in a semi
knocked down or completely knocked down condition –
(a)
the supplier shall issue the complete invoice
before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for
each of the subsequent consignments, giving
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h accounts shall
contain particulars of the opening balance, receipt, supply,
goods lost, stolen, destroyed, written off or disposed of by way
of gift or free sample and the balance of stock including raw
materials, finished goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate
account of advances received, paid and adjustments made
thereto.
(4) Every registered person, other than a person paying tax under
section 10, shall keep and maintain an account, containing the
details of tax payable (including tax payable in accordance with
the provisions of sub-section (3) and sub-section (4) of section
9), tax collected and paid, input tax, input tax credit claimed,
together with a register of tax invoice, credit notes, debit notes,
delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a)
(b)
(c)
names and complete addresses of suppliers from whom
he has received the goods or services
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faced or overwritten, and all incorrect entries,
otherwise than those of clerical nature, shall be scored out
under attestation and thereafter, the correct entry shall be
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
recorded and where the registers and other documents are
maintained electronically, a log of every entry edited or deleted
shall be maintained.
(9) Each volume of books of account maintained manually by the
registered person shall be serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any
books of account belonging to a registered person are found at
any premises other than those mentioned in the certificate of
registration, they shall be presumed to be maintained by the
said registered person.
(11) Every agent referred to in clause (5) of section 2 shall
maintain accounts depicting the,-
(a) particulars of authorisation received by him from each
principal to receive or supply goods or services on
behalf of such principal separately;
(b) part
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works contract showing –
(a) the names and addresses of the persons on whose
behalf the works contract is executed;
(b) description, value and quantity (wherever applicable)
of goods or services received for the execution of works
contract;
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THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Generation
and
maintenance
of electronic
records
(c) description, value and quantity (wherever applicable)
of goods or services utilized in the execution of works
contract;
(d) the details of payment received in respect of each
works contract; and
(e) the names and addresses of suppliers from whom he
received goods or services.
(15) The records under the provisions of this Chapter may be
maintained in electronic form and the record so maintained
shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with
all invoices, bills of supply, credit and debit notes, and
delivery challans relating to stocks, deliveries, inward
s
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that, in the event of destruction of
such records due to accidents or natural causes, the information
can be restored within a reasonable period of time.
(2) The registered person maintaining electronic records shall
produce, on demand, the relevant records or documents, duly
authenticated by him, in hard copy or in any electronically
readable format.
(3) Where the accounts and records are stored electronically by any
registered person, he shall, on demand, provide the details of
such files, passwords of such files and explanation for codes
Records to
be
maintained
by owner or
operator of
godown or
warehouse
and
transporters
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
used, where necessary, for access and any other information
which is required for such access along with a sample copy in
print form of the information stored in such files.
58. (1) Every person required to maintain records and accounts in
accordance with the provisions of sub-section (2) of section
35, if not alread
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ered
consigner and consignee for each of his branches.
(b) every owner or operator of a warehouse or godown shall
maintain books of accounts with respect to the period for
which particular goods remain in the warehouse, including
the particulars relating to dispatch, movement, receipt and
disposal of such goods.
(5) The owner or the operator of the godown shall store the goods
in such manner that they can be identified item-wise and
owner-wise and shall facilitate any physical verification or
inspection by the proper officer on demand.
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Form and
manner of
furnishing
details of
outward
supplies
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Chapter VIII
Returns
59. (1) Every registered person, other than a person referred to in
section 14 of the Integrated Goods and Services Tax Act,
2017, required to furnish the details of outward supplies of
goods or services or both under section 37, shall furnish such
details in FORM GSTR-1 electronically through the
common portal, either
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he due date of filing of FORM GSTR-1.
(4) The details of inward supplies added, corrected or deleted by the
recipient in his FORM GSTR-2 under section 38 or FORM
GSTR-4 or FORM GSTR-6 under section 39 shall be made
available to the supplier electronically in FORM GSTR-1A
through the common portal and such supplier may either accept
or reject the modifications made by the recipient and FORM
GSTR-1 furnished earlier by the supplier shall stand amended
to the extent of modifications accepted by him.
Form and
manner of
furnishing
details of
inward
supplies
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
60. (1) Every registered person, other than a person referred to in
section 14 of the Integrated Goods and Services Tax Act, 2017,
required to furnish the details of inward supplies of goods or
services or both received during a tax period under sub-section
(2) of section 38 shall, on the basis of details contained in Part
A, Part B and Part C of FORM GSTR-2A, prepare such
details as specif
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non-resident taxable
person in his return in FORM GSTR-5 under rule 63 shall be
made available to the recipient of credit in Part A of FORM
GSTR 2A electronically through the common portal and the
said recipient may include the same in FORM GSTR-2.
The details of invoices furnished by an Input Service Distributor
in his return in FORM GSTR-6 under rule 65 shall be made
available to the recipient of credit in Part B of FORM GSTR
2A electronically through the common portal and the said
recipient may include the same in FORM GSTR-2.
The details of tax deducted at source furnished by the deductor
under sub-section (3) of section 39 in FORM GSTR-7 shall be
made available to the deductee in Part C of FORM GSTR-2A
electronically through the common portal and the said deductee
may include the same in FORM GSTR-2.
The details of tax collected at source furnished by an e-
commerce operator under section 52 in FORM GSTR-8 shall
be made available to the concerned person in Part C of FORM
GSTR 2A e
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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 through FORM
GSTR-1, FORM GSTR-2 and based on other liabilities of
preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1)
shall, subject to the provisions of section 49, 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 or electronic credit ledger
and include the details in Part B of the return in FORM GSTR-
3.
(4) A registered person, claiming refund of any balance in the
electronic cash ledger in accordance with the provisions of sub-
section (6) of section 49, may claim such refund in Part B of the
return in FORM GSTR-3 and such return shall be deemed to be
an application filed under section 54.
Where the
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n by
non-resident
taxable
person
(3) The return furnished under sub-rule (1) shall include the –
(a)
(b)
invoice wise inter-State and intra-State inward supplies
received from registered and un-registered persons;
and
consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10
from the beginning of a financial year shall, where required,
furnish the details of outward and inward supplies and return
under rules 59, 60 and 61 relating to the period during which the
person was liable to furnish such details and returns till the due
date of furnishing the return for the month of September of the
succeeding financial year or furnishing of annual return of the
preceding financial year, whichever is earlier.
Explanation. For the purpose of this sub-rule, it is hereby
declared that the person shall not be eligible to avail of input tax
credit on receipt of invoices or debit notes from the supplier for
the period prior to his opting for the c
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the validity period of registration,
whichever is earlier.
Form and
manner of
submission
of return by
persons
providing
64.Every registered person providing online information and data base
access or retrieval services from a place outside India to a person in
India other than a registered person shall file return in FORM
GSTR-5A on or before the twentieth day of the month succeeding
the calendar month or part thereof.
online
information
and database
access or
retrieval
services
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THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form and
manner of
submission
of return by
an Input
Service
Distributor
Form and
manner of
submission
of return by
a person
required to
deduct tax at
source
Form and
manner of
submission
of statement
of supplies
through an
e-commerce
operator
Notice to
non-filers of
returns
Matching of
claim of
input tax
credit
65.Every Input Service Distributor shall, on the basis of details
contained in FORM GSTR-6A, and where required, after adding,
correcting or dele
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b-rule (1).
67.(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 through such operator
and the amount of tax collected as required under sub-section
(1) of section 52.
(2) The details furnished by the operator under sub-rule (1) shall be
made available electronically to each of the suppliers in Part C
of FORM GSTR-2A on the common portal after the due date
of filing of FORM GSTR-8.
68. A notice in FORM GSTR-3A shall be issued, electronically, to a
registered person who fails to furnish return under section 39 or
section 44 or section 45 or section 52.
69. The following details relating to the claim of input tax credit on
inward supplies including imports, provisionally allowed under
section 41, shall be matched under section 42 after the due date for
furni
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cipient
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 corresponding supplier.
70.(1) The final acceptance of claim of input tax credit in respect of any
tax period, specified in sub-section (2) of section 42, shall be
made available electronically to the registered person making
such claim in FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which
had been communicated as mismatched but is found to be
matched after rectification by the supplier or recipient shall be
finally accepted and made available electronically to the person
making such claim in FORM GST MIS-1 through the common
portal.
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THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Co
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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 the
month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared
that-
(i)
(ii)
Rectification by a supplier means adding or correcting
the details of an outward supply in his valid return so
as to match the details of corresponding inward supply
declared by the recipient;
Rectification by the recipient means deleting or
correcting the details of an inward supply so as to
match the details of corresponding outward supply
declared by the supplier.
72. Duplication of claims of input tax credit in the details of inward
supplies shall be communicated
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e of
matching relating to claim of reduction in output tax liability to such
date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that
(i) the claim of reduction in output tax liability due to issuance of
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 reduction in the output tax liability shall be
considered as matched where the amount of output tax
liability after taking into account the reduction claimed is
equal to or more than the claim of input tax credit after taking
into account the reduction admitted and discharged on such
credit note by the corresponding recipient in his valid return.
74.(1) The final acceptance of claim of reduction in output tax liability
in respect of any tax period, specified in sub-section (2) of
section 43, shall be made available electronically to
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IS- 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.
(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 supplier and debited to
the electronic liability register and also shown in his return in
FORM GSTR-3 for the month succeeding the month in
which the discrepancy is made available.
Explanation. For the purposes of this rule,
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for payment of any future liability
towards interest or the taxable person may claim refund of the
amount under section 54.
Matching of
details
furnished by
the e-
78. 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,
Commerce
operator
with the
details
(a)
furnished by
the supplier
(b)
net taxable value:
State of place of supply; and
Provided that where the time limit for furnishing FORM
GSTR-1 under section 37 has been extended, the date of matching
of the above mentioned details shall be extended accordingly.
Provided further that the Commissioner may, on the
recommendations of the Council, by order, extend the date of
matching to such date as may be specified therein.
Communica- 79. (1) Any discrepancy in the details furnished by the operator and
tion and
rectification
of
discrepancy
in details
furnished by
the e-
commerce
operator a
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ilable and such
addition to the output tax liability and interest payable thereon
2323
2324
Annual
return
Final return
Details of
inward
supplies of
persons
having
Unique
Identity
Number
Provisions
relating to a
goods and
services tax
practitioner
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
shall be made available to the supplier electronically on the
common portal in FORM GST MIS-3.
80. (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-9 through the common portal
either directly or through a Facilitation Centre notified by the
Commissioner:
Provided that a person paying tax under section 10 shall
furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at
source under section 52 shall furnish annua
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cation 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.(1) An application in FORM GST PCT-01 may be made
electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner for
enrolment as goods and services tax practitioner by any person
who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(iv) has not been convicted by a competent court;
and satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax
Department of any State Government or of the Central
Board of E
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y:-
(a) final examination of the Institute of Chartered
Accountants of India; or
(b) final examination
Accountants of India; or
of the Institute of Cost
(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 practitioner and issue a certificate to
that effect in FORM GST PCT-02 or reject his application
where it is found that the applicant is not qualified to be
enrolled as a goods and services tax practitioner.
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THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(3)
The enrolment made under sub-rule (2) shall be valid until it is
cancelled:
Provided that no person enrolled as a goods and services
tax practitioner shall be eligible to remain enrolled unless he
passes such examination conducted at such periods and by such
authority as may be notified b
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mmon 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:
Provided that where the registered person fails to respond to the
request for confirmation till the last date of furnishing of such
statement, it shall be deemed that he has confirmed the
statement furnished by the goods and services tax practitioner.
(8) A goods and services tax practitioner can undertake any or all of
the following activities on behalf of a
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h a
goods and services tax practitioner shall-
(a)
(b)
give his consent in FORM GST PCT-05 to any goods
and services tax practitioner to prepare and furnish his
return; and
before confirming submission of any statement
prepared by the goods and services tax practitioner,
ensure that the facts mentioned in the return are true
and correct.
(10) The goods and services tax practitioner shall-
(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 specified in sub-rule (8).
84. (1) No person shall be eligible to attend before any authority as a
goods and services tax practitioner in connection with any
proceedings under the Act on behalf of any registered or un-
registered person unless he has been enrolled under rule
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ficer in pursuance of
any proceedings under the Act or as ascertained by the said
person;
(c) the amount of tax and interest payable as a result of
mismatch under section 42 or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every
liability by a registered person as per his return shall be made 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 under section 10, any amount payable
towards interest, penalty, fee or any other amount under the Act
shall be paid by debiting the electronic cash ledger maintained
as per rule 87 and the electronic liability register shall be
credited accordingly.
(5) Any am
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e Act on the common portal and every claim of input
tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of
discharge of any liability in accordance with the provisions of
section 49.
(3) Where a registered person has claimed refund of any unutilized
amount from the electronic credit ledger in accordance with the
provisions of section 54, the amount to the extent of the claim
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 directly in the electronic credit ledger under any
circumstance.
(6) A registered person shall, upon noticing any discrepancy in his
electronic credit ledger, communicate the same to the o
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be made through any of the
following modes, namely:-
(i)
(ii)
(iii)
(iv)
Internet Banking through authorised banks;
Credit card or Debit card through the authorised bank;
National Electronic Fund Transfer or Real Time Gross
Settlement from any bank; or
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)
(b)
Government Departments or any other deposit to be
made by persons as may be notified by the
Commissioner in this behalf;
Proper officer or any other officer authorised to
recover outstanding dues from any person, whether
registered or not, including recovery made through
attachment or sale of movable or immovable
properties;
Proper officer or any other officer authorised for the
amounts collected by way of cash, cheque or
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ays from the date of generation of challan.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(6) On successful credit of the amount to the concerned
government account maintained in the authorised bank, a
Challan Identification Number shall be generated by the
collecting bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the
collecting bank, the said amount shall be credited to the
electronic cash ledger of the person on whose behalf the
deposit 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
common portal to the bank or electronic gateway through
which the deposit was initiated.
(9) Any amount deducted und
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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.
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2332
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Identification
number for each
transaction
88. (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).
Application for
refund of tax,
interest, penalty,
fees or any other
amount
Chapter X
Refund
89. (1) Any person, except the persons covered under notification
issued under sect
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dence
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:
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2333
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 in Annexure 1
of Form GST RFD-01, as applicable, to establish that a
refund is due to the applicant, namely:-
(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 specifi
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long with the proof thereof, made
by the recipient to the supplier for authorised
operations as defined under the Special Economic
Zone Act, 2005, in a case where the refund is on
account of supply of services made to a Special
Economic Zone unit or a Special Economic Zone
developer;
(f) a declaration to the effect that the Special Economic
Zone unit or the Special Economic Zone developer has
not availed the input tax credit of the tax paid by the
supplier of goods or services or both, in a case where
the refund is on account of supply of goods or services
made to a Special Economic Zone unit or a Special
Economic Zone developer;
2334
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(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 containing the number and the date of the
invoices received and issued during a tax period in a
case where t
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ses covered under clause
(a) or clause (b) or clause (c) or clause (d) or clause (f)
of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01
issued by a chartered accountant or a cost accountant
to the effect that the incidence of tax, interest or any
other amount claimed as refund has not been passed on
to any other person, in a case where the amount of
refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be
furnished in respect of cases covered under clause (a)
or clause (b) or clause (c) or clause (d) or clause (f) of
sub-section (8) of section 54;
Explanation.- For the purposes of this rule-
(i)
in case of refunds referred to in clause (c) of
sub-section (8) of section 54, the expression
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
“invoice” means invoice conforming to the
provisions contained in section 31;
2335
(ii)
where the amount of tax has been recovered
from the recipient, it shall be deemed that the
incidence
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thout payment of tax under bond or
letter of undertaking;
“Turnover of zero-rated supply of services” means the
value of zero-rated supply of services made without
payment of tax under bond or letter of undertaking,
calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the
payments received during the relevant period for zero-
rated supply of services and zero-rated supply of
services where supply has been completed for which
payment had been received in advance in any period
prior to the relevant period reduced by advances
received for zero-rated supply of services for which
the supply of services has not been completed during
the relevant period;
“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
2336
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Acknowledgement.
(F)
exempt supplies other than zero-rated supplies, during
the relevant period;
“
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cash ledger, shall be forwarded to the proper
officer who shall, within a period of fifteen days of filing of
the said application, scrutinize the application for its
completeness and where the application is found to be
complete in terms of sub-rule (2), (3) and (4) of rule 89, an
acknowledgement in FORM GST RFD-02 shall be made
available to the applicant through the common portal
electronically, clearly indicating the date of filing of the
claim for refund and the time period specified in sub-section
(7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall
communicate the deficiencies to the applicant in FORM
GST RFD-03 through the 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 Central Goods and Service Tax
Rules, 2017, the same shall also deemed to have been
communicat
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ovisional basis within
a period not exceeding seven days from the date of the
acknowledgement under sub-rule (1) or sub-rule (2) of rule
90.
(3)The proper officer shall issue a payment advice in FORM
GST RFD-05 for the amount sanctioned under sub-rule (2)
and the same shall be electronically credited to any of the
bank accounts of the applicant mentioned in his registration
particulars and as specified in the application for refund.
92. (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 balance amount refundable:
Provided that in cases where the amount of
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onsidering the reply, make an order in
FORM GST RFD-06 sanctioning the amount of refund in
whole or part, or rejecting the said refund claim and the said
order shall be made available to the applicant electronically
and the provisions of sub-rule (1) shall, mutatis mutandis,
apply to the extent refund is allowed:
Provided that no application for refund shall be rejected
without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount
refundable under sub-rule (1) or sub-rule (2) is payable to the
applicant under sub-section (8) of section 54, he shall make an
order in FORM GST RFD-06 and issue a payment advice in
FORM GST RFD-05 for the amount of refund and the same
shall be electronically credited to any of the bank accounts of
the applicant mentioned in his registration particulars and 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)
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nd of
integrated tax
paid on goods
exported out of
India
94. Where any interest is due and payable to the applicant under
section 56, the proper officer shall make an order along with a
payment advice in FORM GST RFD-05, specifying therein the
amount of refund which is delayed, the period of delay for which
interest is payable and the amount of interest payable, and such
amount of interest shall be electronically credited to any of the
bank accounts of the applicant mentioned in his registration
particulars and as specified in the application for refund.
95.(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
t
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provisions of this Chapter,
such treaty or international agreement shall prevail.
96.(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
2340
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(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
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s station shall intimate the applicant and the
jurisdictional Commissioner of central tax, State tax or Union
territory tax, as the case may be, and a copy of such intimation
shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the
proper officer of central tax or State tax or Union territory tax,
as the case may be, shall pass an order in Part B of FORM
GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount
withheld under clause (a) of sub-rule (4), the concerned
jurisdictional officer of central tax, State tax or Union territory
tax, as the case may be, shall proceed to refund the amount
after passing an order in FORM GST RFD-06.
(8) The Central Government may pay refund of the integrated tax
to the Government of Bhutan on the exports to Bhutan for
such class of goods as may be notified in this behalf and
where such refund is paid to the Government of Bhutan, the
exporter shall not be paid any refund of the integ
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than once in three months.
(6) Any agency or organisation engaged in consumer welfare
activities for a period of three years registered under the
provisions of the Companies Act, 2013 (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)
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for
ensuring proper utilisation of the grant;
to require any applicant, in case of any default, or
suppression of material information on his part, to
refund in lump-sum, the sanctioned grant to the
Committee, and to be subject to prosecution under the
Act;
to recover any sum due from any applicant in
accordance with the provisions of the Act;
to require any applicant, or class of applicants to
submit a periodical report, indicating proper utilisation
of the grant;
to reject an application placed before it on account of
factual inconsistency, or inaccuracy in material
particulars;
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;
to identify beneficial and safe sectors, where
investments out of Consumer Welfare Fund may be
made and make recommendations, accordingly;
to relax the
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sub-rule (1), issue a notice in FORM GST ASMT-02
requiring the registered person to furnish additional
information or documents in support of his request and the
applicant shall file a reply to the notice in FORM GST
ASMT-03, and may appear in person before the said officer
if he so desires.
(3) The proper officer shall issue an order in FORM GST
ASMT-04, allowing 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-05 along with a security in the form of a bank
guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the
Central Goods and Servi
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(4), after ensuring that the applicant has paid the
amount specified in sub-rule (5) and issue an order in FORM
GST ASMT-09 within a period of seven working days from
the date of receipt of the application under sub-rule (6).
99. (1) Where any return furnished by a registered person is selected
for scrutiny, the proper officer shall scrutinize the same in
accordance with the provisions of section 61 with reference to
the information available with him, and in case of any
discrepancy, he shall issue a notice to the said person in
FORM GST ASMT-10, informing him of such discrepancy
and seeking his explanation thereto within such time, not
exceeding thirty days from the date of service of the notice or
such further period as may be permitted by him and also,
where possible, quantifying the amount of tax, interest and any
other amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned
in the notice issued under sub-rule (1), and pay the
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sub-section (2) of section 64 may
file an application for withdrawal of the summary
assessment order in FORM GST ASMT-17.
Audit
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(5) The order of withdrawal or, as the case may be, rejection of
the application under sub-section (2) of section 64 shall be
issued in FORM GST ASMT-18.
101. (1) The period of audit to be conducted under sub-section (1) of
section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered
person in accordance with the provisions of section 65, the
proper officer shall issue a notice in FORM GST ADT-01
in accordance with the provisions of sub-section (3) of the
said section.
(3) The proper officer authorised to conduct audit of the records
and 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
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ssue a direction in
FORM GST ADT-03 to the registered person to get his
records audited by a chartered accountant or a cost
accountant specified in the said direction.
(2) On conclusion of special audit, the registered person shall be
informed of the findings of special audit in FORM GST
ADT-04.
2345
2346
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Qualificat-
tion and
appointment
of members
of the
Authority
for Advance
Ruling Audit
Chapter – XII
Advance Ruling
103. The Central Government and the State Government shall appoint
officer in the rank of Joint Commissioner as member of the
Authority for Advance Ruling.
Form and
manner of
application
to the
Authority
for Advance
Ruling
Certifica-
tion of
copies of the
advance
rulings
pronounced
by the
Authority
104. (1) An application for obtaining an advance ruling under sub-
section (1) of section 97 shall be made on the common
portal in FORM GST ARA-01 and shall be accompanied
by a fee of five thousand rupees, to be deposited in the
m
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The appeal referred to in sub-rule (1) or sub-rule (2), the
verification contained therein and all relevant documents
accompanying such appeal shall be signed, –
(a) in the case of the concerned officer or jurisdictional
officer, by an officer authorised in writing by such
officer; and
(b) in the case of an applicant, in the manner specified in rule
26.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Certification
of copies of
107. A copy of the advance ruling pronounced by the Appellate
Authority for Advance Ruling and duly signed by the Members
shall be sent to-
the advance
rulings
pronounced
(a)
the applicant and the appellant;
by the
(b)
Authority
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,
Appeal to the
Appellate
Authority
in accordance with the provisions of sub-section (4) of section
101 of the Act.
Chapter – XIII
Appeals and Revision
108. (1) An app
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y is submitted after
seven days, the date of filing of the appeal shall be the date
of submission of such copy.
Explanation. For the provisions of this rule, the appeal
shall be treated as filed only when the final
acknowledgement, indicating the appeal number is issued.
2347
2348
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Application
to the
Appellate
Authority
Appellate
Tribunal
109. (1) An application to the Appellate Authority under sub-section
(2) of section 107 shall be made in FORM GST APL-03,
along with the relevant documents, either electronically or
otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against
shall be submitted within seven days of the filing the
application under sub-rule (1) and an appeal number shall be
generated by the Appellate Authority or an officer
authorised by him in this behalf.
Appeal to the 110.(1) An appeal to the Appellate Tribunal under sub-section (1) of
section 112 shall be filed along
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the date of filing of the appeal
shall be the date of issue of provisional acknowledgement
and where the said copy is submitted after seven days, the
date of filing of the appeal shall be the date of the submission
of such copy.
Explanation. For the purposes of this rule, the appeal shall
be treated as filed only when the final acknowledgement
indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be
one thousand rupees for every one lakh rupees of tax or input
tax credit involved or the difference in tax or input tax credit
involved or the amount of fine, fee or penalty determined in
the order appealed against, subject to maximum of twenty
five thousand rupees.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Application
to the
Appellate
Tribunal
Production of
additional
evidence
before the
Appellate
Authority or
the Appellate
Tribunal
(6) There shall be no fee for application made before the
Appellate Tribunal for rectification of err
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was prevented by sufficient cause
from producing the evidence which he was called upon
to produce by the adjudicating authority or, as the case
may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause
from producing before the adjudicating authority or, as
the case may be, the Appellate Authority any evidence
which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may
be, the Appellate Authority has made the order
appealed against without giving sufficient opportunity
to the appellant to adduce evidence relevant to any
ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the
Appellate Authority or the Appellate Tribunal records in
writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not
take any evidence produced under sub-rule (1) unless the
adjudicating authority or an officer authorised in this behalf
by the said authority has been al
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dicating the final amount of demand
confirmed by the Appellate Tribunal.
114. (1) An appeal to the High Court under sub-section (1) of section
117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as
contained in FORM GST APL-08 shall be signed in the
manner specified in rule 26.
115. The jurisdictional officer shall issue a statement in FORM GST
APL-04 clearly indicating the final amount of demand confirmed
by the High Court or, as the case may be, the Supreme Court.
116.Where an authorised representative, other than those referred to
in clause (b) or clause (c) of sub-section (2) of section 116 is
found, upon an enquiry into the matter, guilty of misconduct in
connection with any proceedings under the Act, the
Commissioner may, after providing him an opportunity of being
heard, disqualify him from appearing as an authorised
representative.
Tax or duty
credit
carried
forward
under any
existing law
or on goods
held in stock
on the
appointed
day
C
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r Form I
specified in rule 12 of the Central Sales Tax
(Registration and Turnover) Rules, 1957 submitted by
the applicant in support of the claims referred to in
sub-clause (i);
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section
140, specify separately the following particulars in
respect of every item of capital goods as on the appointed
day-
(i) the amount of tax or duty availed or utilized by way of
input tax credit under each of the existing laws till the
appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized
by way of input tax credit under each of the existing
laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b)
of sub-section (4) or sub-section (6) or sub-section (8) of
section 140, specify separately the details of stock held on
the appointed day;
(c) in the case of a claim under sub-section (5) of section 140,
furnish the following details, namely:-
(i) the
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hich are not
subject to tax in the State availing credit in
accordance with the proviso to sub-section (3) of
section 140 shall be allowed to avail input tax credit
on goods held in stock on the appointed day in respect
of which he is not in possession of any document
evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be
allowed at the rate of sixty per cent. on such goods
which attract State tax at the rate of nine per cent. or
more and forty per cent. for other goods of the State
tax applicable on supply of such goods after the
appointed date and shall be credited after the State tax
payable on such supply has been paid:
Provided that where integrated tax is paid on such
goods, the amount of credit shall be allowed at the
rate of thirty per cent. and twenty per cent.
respectively of the said tax.
(iii) The scheme shall be available for six tax periods
from the appointed date.
(b) Such credit of State tax shall be availed subject to
satisfying t
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XTRAORDINARY, JUNE 29, 2017
Declaration
of stock held
by a
principal
and agent
Details of
goods sent
on approval
basis
Recovery of
credit
wrongly
availed
Constitution
of the
Authority
Constitution
of the
Standing
Committee
and
Screening
Committees
118. Every person to whom the provision of clause (c) of sub-section
(11) of section 142 applies, shall within a period of ninety days
of the appointed day, submit a declaration electronically in
FORM GST TRAN-1 furnishing the proportion of supply on
which Value Added Tax or service tax has been paid before the
appointed day but the supply is made after the appointed day, and
the Input Tax Credit admissible thereon.
119. Every person to whom the provisions of sub-section (14) of
section 142 apply shall, within ninety days of the appointed day,
submit a declaration electronically in FORM GST TRAN-1,
specifying therein, the stock of the inputs, semi-finished goods
or finished goods, as applicable, held by him on the appointed
day.
120. Every pe
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A State level Screening Committee shall be constituted in
each State by the State Governments which shall consist of-
(a) one officer of the State Government, to be nominated by
the Commissioner, and
2353
2354
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(b) one officer of the Central Government, to be nominated
by the Chief Commissioner.
Appointment,
salary, allowances
and other terms
and conditions of
service of the
Chairman and
Members of the
Authority
Secretary to
the
Authority
124. (1)The Chairman and Members of the Authority shall be
appointed by the Central Government on the
recommendations of a Selection Committee to be constituted
for the purpose by the Council
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000
(fixed) and other allowances and benefits as are admissible
to a Central Government officer holding posts carrying the
same pay:
Provided that where a retired officer is selected as a
Chairman, he shall be paid a monthly salary of Rs. 2,25,000
reduced by
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be selected as a
Technical Member if he has attained the age of sixty-two
years.
125. The Additional Director General of Safeguards under the Board
shall be the Secretary to the Authority.
Power to
determine
the
methodology
and
procedure
126. The Authority may determine the methodology and procedure
for determination as to whether the reduction in rate of tax on
the supply of goods or services or the benefit of input tax credit
has been passed on by the registered person to the recipient by
way of commensurate reduction in prices.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Duties of the
Authority
Examination
of
application
by the
Standing
Committee
and
Screening
Committee
127. It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any
supply of goods or services or the benefit of the input tax
credit has been passed on to the recipient by way of
commensurate reduction in prices;
(ii) to identify the registered person who has not passed on
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or any other
person, examine the accuracy and adequacy of the evidence
provided in the application to determine whether there is
prima-facie evidence to support the claim of the applicant
that the benefit of reduction in rate of tax on any supply of
goods or services or the benefit of input tax credit has not
been passed on to the recipient by way of commensurate
reduction in prices.
(2) All applications from interested parties on issues of local
nature shall first be examined by the State level Screening
Committee and the Screening Committee shall, upon being
satisfied that the supplier has contravened the provisions of
section 171, forward the application with
its
recommendations to the Standing Committee for further
action.
2355
2356
Initiation
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
and conduct
of
proceedings
Confidenti-
ality of
information
129. (1) Where the Standing Committee is satisfied that there is a
prima-facie evidence to show that the supplier has not
passed on th
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sons who may have information related to the
proceedings for furnishing their reply.
(4) The Director General of Safeguards may also issue notices
to such other persons as deemed fit for fair enquiry into the
matter.
(5) The Director General of Safeguards shall make available the
evidence presented to it by one interested party to the other
interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the
investigation within a period of three months of receipt of
reference from the Standing Committee or within such
extended period not exceeding a further period of three
months for reasons to be recorded in writing as allowed by
the Standing Committee and, upon completion of the
investigation, furnish to the Authority a report of its
findings, along with the relevant records.
130. (1) Notwithstanding anything contained in sub-rules (3) and (5)
of rule 129 and sub-rule (2) of rule 133, the provisions of
section 11 of the Right to Information
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ise power to summon any person whose
attendance he considers necessary either to give evidence or
to produce a document or any other thing under section 70
and shall have power in any inquiry in the same manner, as
provided in the case of a civil court under the provisions of
the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be
deemed to be a judicial proceedings within the meaning of
sections 193 and 228 of the Indian Penal Code (45 of 1860).
133. (1) The Authority shall, within a period of three months from the
date of receipt of the report from the Director General of
Safeguards determine whether a registered person has
passed on the benefit of reduction in rate of tax on the
supply of goods or services or the benefit of input tax credit
to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested
parties by the Authority where any request is received in
writing fro
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on under the Act.
134. If the Members of the Authority differ in opinion on any point,
the point shall be decided according to the opinion of the
majority.
Compliance
by the
registered
person
Monitoring
of the order
Tenure of
Authority
135. Any order passed by the Authority under these rules shall be
immediately complied with by the registered person failing
which action shall be initiated to recover the amount in
accordance with the provisions of the Integrated Goods and
Services Tax Act or the Central Goods and Services Tax Act or
the Union territory Goods and Services Tax Act or the State
Goods and Services Tax Act of the respective States, as the case
may be.
136. The Authority may require any authority of central tax, State tax
or Union territory tax to monitor implementation of the order
passed by it.
137. The Authority shall cease to exist after the expiry of two years
from the date on which the Chairman enters upon his office
unless the Council recommends otherwise.
Explanation
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-30, the following
new forms shall be inserted, namely:-
2359
2360
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ITC-01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1. GSTIN
2.
Legal name
3.
Trade name, if any
4.
Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a) and section 18 (1)(c))]
5.
Date of grant of voluntary registration
[For claim made under section 18 (1)(b)]
6.
9
Date on which goods or services becomes taxable
[For claim made under section 18 (1)(d)]
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
12
13
Sr.
GSTIN/
Registrat
Invoice*
Description of
Unit
Quanti
inputs held in
Quantit
ty
No.
ion under
No.
Date
stock, inputs
y
Val
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ods held in
it note)
Tax
stock, capital
goods
1
2
3
4
5
6
7
8
9
11
12
13
8 (a) Inputs held in stock
8 (b) Inputs contained in semi-finished or finished goods held in stock
8 (c) Capital goods in stock
2362
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
* In case it is not feasible to identify invoice, principle of first in and first out may be followed.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2363
10. Verification
I
hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge
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017
2365
hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed there from.
9. Verification
I
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
2366
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ITC -03
[See rule 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in
stock and capital goods under sub-section (4) of section 18
1. GSTIN
2. Legal name
3. Trade name, if any
4(a). Details of application filed to opt for composition
scheme
[ applicable only for section 18 (4)]
4(b). Date from which exemption is effective
applicable only for section 18 (4)]
(i) Application reference number
(ARN)
(ii) Date of filing
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input
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or capital goods, the value shall be estimated based on prevailing market price
**The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
6. Amount of ITC payable and paid (based on table 5)
Sr.
No.
Description
Tax
payable
Amount of ITC paid
standard
UT Tax
Paid through
Cash/Credit
Debit
entry no.
Ledger
Central Tax
State Tax
1
2
3
4
5
6
7
1.
Central Tax
Cash Ledger
Credit Ledger
2.
State Tax
Cash Ledger
Credit Ledger
3.
UT Tax
Integrated
Tax
8
9
Cash Ledger
Credit Ledger
Cash Ledger
4.
Integrated Tax
Credit Ledger
5.
CESS
Cash Ledger
Credit Ledger
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2367
2368
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory.
Name
Designation/Status.
Date – d
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te if No. Date
job worker
unregistered
6. Verification
2
3
4
5
6
7
8
9
10
11
12
13
2370
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status..
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
1.
(a) Legal name
2.
Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
Type of enrolment
Transporter
Godown owner/operator
Warehouse owner/operator
3.
Cold storage owner/operator
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability
Pa
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services
Others (Specify)
8. Details of additional place of
business
Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]
9.
Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
Bank Name
Branch Address
10.
To be auto-populated (Edit mode)
IFSC
Note Add more accounts
Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation /Status
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Director Identification Number (if
any)
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
PAN
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of
foreigners)
Residenti
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on would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
13. List of documents uploaded
(Identity and address proof)
14. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
For office use
Signature
Name of Authorised Signatory
Designation/Status…..
Enrolment no. –
Date –
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2375
Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or services
1.
GSTIN
2. (a)
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial
Year
(b) Aggregate Turnover – April to June, 2017
Year
Month
4. Taxable outward supplies made to registered persons (including UIN-holders) other
than supplies covered by Table 6
(Amount
in Rs. for
all Ta
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of recipient
Invoice details
Shipping bill/ Bill
of export
Integrated Tax
No. Date Value
No.
Date
Rate
Taxable
value
Amt.
1
2
3
4
5
6
7
8
9
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered
persons other than the supplies covered in Table 5
Rate of tax
Total Taxable
value
2
Amount
Integrated Central State Tax/UT Tax
Cess
3
4
5
6
1
7A. Intra-State supplies
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce
operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of
State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce
Operators (operator wise, rate wise)
GSTIN of e-comme
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earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in
returns for earlier tax periods in Table 7
Rate of tax
Total Taxable
value
2
Amount
Integrated
Central
Tax period for which the details are
3
4
State/UT Tax
5
Cess
6
being revised
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate
wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
2377
2378
THE ASSAM GAZETTE, EXTRAORDINARY, JUN
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B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total Total Total
Amount
(Optional
if HSN is
Quantity value Taxable
Value
provided)
Integrated Central State/UT Cess
Tax Tax Tax
2
3
4
5
6
7
8
9
10
11
Sr.
No.
13. Documents issued during the tax period
கதà¯
Nature of document
Sr. No.
From To
Total
number
Cancelled
Net issued
1
2
3
4
5
6
7
1
Invoices for outward supply
Invoices for inward supply from
2
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6 Receipt voucher
7
Payment Voucher
2379
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
8
Refund voucher
9
Delivery Challan for job work
Delivery Challan for supply on
10
approval
11
Delivery Challan in case of liquid
gas
12 by way of supply (excluding at no.
9 to 11)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from
and in case of any reduc
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hall not be captured in subsequent returns. Aggregate turnover
shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for
all supplies as under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level
details, rate-wise, should be uploaded in Table 4, including supplies
attracting reverse charge and those effected through e-commerce operator.
Outwards supply information in these categories are to be furnished
separately in the Table.
(ii) For all inter-State B to C supplies, where invoice value is more than Rs.
2,50,000/- (B to C Large) invoice level details, rate-wise, should be
uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice
value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise,
should be uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplie
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f information in
relation to amendment Table 9 in the tax period in which the details are
available but before claiming any refund rebate related to the said invoice.
The detail of Shipping Bill shall be furnished in 13 digits capturing port code
(six digits) followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is
required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on
cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports
in GSTR-2. The liability for payment of IGST in respect of supply of services
would, be created from this Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of
Undertaking (LUT)) needs to be reported under “0” tax amount heading in
Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
(i) B to C supplies (
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source and
Table 7B (2) to capture supplies made through e-commerce operator
attracting collection of tax at source out of gross supplies reported in
Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large
supplies reported in Table 5 and Supplies involving exports/ SEZ unit or
SEZ developer/ deemed exports reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit credit note issued and
amendment to it reported in earlier tax periods; While furnishing
information the original debit note/credit note, the details of invoice shall
be mentioned in the first three columns, While furnishing revision of a
debit note/credit note, the details of original debit note/credit note shall
be mentioned in the first three columns of this Table,
(iv) Place of Supply (POS) only if the same is different from the locat
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summary table. It will be optional for taxpayers having annual turnover
upto Rs. 1.50 Cr but they need to provide information about description of
goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers
having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs.
5.00 Cr and at four digits level for taxpayers having annual turnover above Rs.
5.00 Cr.
2384
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6)
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
Year
Month
3. Taxable outward supplies made to registered persons including supplies
attracting reverse charge other than the supplies covered in Table No. 4
GSTIN/
Invoice details Rate Taxable
Amount
UIN
value
No. Date Value
Integrated Central
Tax
State /
Cess
Place of
Supply
(Name of
Tax
UT
State/UT)
Tax
1
2
3
5
6
7
8
9
10
11
3A. Supplies other than those attracting reverse
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duction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Place
Date
Signatures
Name of Authorised Signatory
Designation/Status
2386
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
1. GSTIN
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
Year
Month
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTI Invoice Rat Taxabl
Amount of Tax
N
details
e
e
Place of Whether | Amount of ITC available
supply input or
of
value
suppli N Dat Valu
er
e
0
e
ed tax
al
Integrat Centr Stat CES
el
(Name
of
input
S State/U
Integrat Centr Stat Ces
service/ ed Tax
Capital
al
el S
Tax
UT
Tax
UT
T)
goods
Tax
Kincl plant
Tax
4.
and
machiner
y)/
Ineligible
123456 7 8 9 10 11 for ITC 13 14:
Inward supplies on which tax is to be paid on reverse charge
GSTI Invo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to details of inward supplies furnished in returns for earlier tax periods in
Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent
amendments]
Details of Revised details of Rat Taxabl
Amount
original
invoice
e
invoice/Bill
e
value
Place Whethe Amount of ITC available
of r input
suppl or input
Ces
of entry No
y service/
GSTI No Dat GSTI No Dat Valu
Ne
N
c
Integrat Centr State/UCes
ed Tax al Tax T Tax s
Tax
Integrat Centr State/Us
Capital ed al Tax T Tax
goods/
ITC)
1
2 3 4 5 6 7 8 9
10 11 12 114 15
16
17 18
19
3
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in
Table 5 of earlier returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
2388
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
6D. Debit Notes/ Credit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
Tax
1
2
3
4
5
6
7
(I)
Information for the current month
10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added
to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter-State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished
in S. No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to
or reduced from
output liability
1
A. Information for the
current tax period
(a) Amount in terms of rule
37(2)
2
To be added
(b) Amount in terms of rule
To be added
39(1)(j)(ii)
(c) Amount in terms of rule 42
(1) (m)
T
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
account of rectification of
(d)
Reduce
mismatched credit note
(e) Negative tax liability from previous tax periods
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in current
tax period
Reduce
Reduce
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total
Amount
(Optional
if HSN is
Quantity value Taxable
Value Integrated Central State/UT Cess
Tax
furnished)
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Signatures…..
Name of Authorised Signatory
Designation/Status
2391
2392
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Instructions –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
Unique Identity Number
b. UIN:
c. UQC:
Unit Quantity Code
d. HSN:
e.
POS:
f.
B to B:
g.
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
redit,
then the amount of eligible credit against the tax mentioned in the
invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the
counterparty supplier) if he is in possession of invoices and have
received the goods or services;
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS)
to be captured always except in case of supplies received from registered
person, where it is required only if the same is different from the location of the
recipient;
2382
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2393
(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
(ix) Recipient tax payer is required to declare in Column No. 12 whether the
inward supplies are inputs or input services or capital goods (including
plant and machinery).
3. Details relatin
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ine the eligibility as well
as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net
value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies
to be populated in the Electronic Credit Ledger on submission of its return in
Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether
for business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax
paid on it including adjustments against invoices issued should be reported in
Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
output liability due to rectification of mismatch on account of filing of GSTR-
3 of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
2394
THE ASSAM GAZETTE, EXTRAORDINA
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tails of
value
original Debit/Credit
Amount of tax
Place of
supply
(Name of
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
note
GSTIN No. Date GSTIN No. Date Value
State/UT)
Integrated Central State/UTCess
Tax Tax Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document details
No.
ITC amount involved
Date Integrated Tax Central Tax
State/
UT Tax
Cess
2
3
4
5
6
7
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note-eligible ITC
ISD Credit note-ineligible ITC
PART-C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Amount
Deductor/
GSTIN of e-
Commerce
received Sales
/ Gross Return
Value
Amount
Net Value Integrated Central
Tax
Tax
State Tax /UT
Тах
Operator
1
2
3
4
5
6
7
7A.
TDS
2395
2396
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto Popula
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS [Rate wise]
GSTIN of e-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
1
2
(I)
Inter-State supplies
A
Amount of Tax
Integrated
Central
State/UT Tax
Cess
tax
Tax
3
4
5
6
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of
Integrated Tax) [Rate wise]
B Zero rated supply made with payment of Integrated Tax [Rate wise]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
(II)
Intra-state supplies
A Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
5. Inward supplies attractin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ebit notes/credit notes received during the current tax period
(a) Inputs
(b) Input services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
Amount
reduce from Integrated Central State CESS
output
liability
tax
tax
/UT
tax
1
2
3
4
5
6
(a)
ITC claimed on mismatched/duplication
Add
117
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2399
of invoices/debit notes
(b) Tax liability on mismatched credit notes
Add
Reclaim on rectification of mismatched
(c)
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d)
Reduce
credit note
Negative tax liability from previous tax
(e)
Reduce
periods
Tax paid on advance in earlier tax periods
(f) and adjusted with tax on supplies made in
current tax period
Reduce
(g) Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
yable
in
cash
Integrated
Tax
Central
Tax
State/UT
Tax
Cess
2
3
4
5
6
7
8
(a) Integrated
Тах
(b) Central Tax
(c) State/UT
Tax
(d) Cess
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
Amount payable
2
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
II Late fee
(a) Central tax
(b) State/UT tax
14. Refund claimed from Electronic cash ledger
Amount Paid
3
Description
Tax
Interest
Penalty
Fee
2
3
4
5
Other
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
2401
Tax paid
in cash
Integrated tax
Tax paid through ITC
Central Tax
Interest
Late
fee
State/UT Tax
Cess
3
4
5
6
7
8
2
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verific
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lies in Table 4 is net of invoices, debit/credit
notes and advances received.
7. Table 4.1 will not include zero rated supplies made without payment of taxes.
8. Table 4.3 will not include amendments of supplies originally made under reverse
charge basis.
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices,
debit/credit notes, advances paid and adjustments made out of tax paid on advances
earlier.
10. Utilization of input tax credit should be made in accordance with the provisions of
section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to
discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities
for that tax period have been discharged.
14. Refund claimed from cash ledger through Table 14 will res
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
withdrawn in case the return referred above, is
filed by you before issue of the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of
registration
Cancellation order No.
Application Reference Number, if any –
Date
Date –
Consequent upon applying for surrender of registration or cancellation of your
registration for the reasons specified in the order, you were required to submit a final
return in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of
the Act within 15 days failing which your tax liability for the aforesaid tax period will be
determined in accordance with the provisions of the Act based on the relevant material
available with or gathered by this office. Please note that in addition to tax so assessed,
you will also be liable to pay interest as per
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4. Eligible ITC
Details
Place of Supply
(State/UT)
Total Taxable value
Amount of Integrated Tax
3
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other
than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A)-(B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
Integrated Tax
2
Central Tax State/UT Tax
Cess
3
5
5.
Values of exempt, nil-rated and non-GST inward supplies
Nature of supplies
Inter-State supplies
Intra-State supplies
2
3
From a supplier under composition scheme, Exempt and Nil rated
supply
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Non GST supply
6.1 Payment of tax
Description
Tax
Paid through ITC
payable Integrated Central State/UT
Cess
Tax paid
TDS./TCS
Tax/Cess
Interest
Late
Tax
Tax
Tax
paid in
cash
Fee
2
3
4
5
6
7
8
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Year
(b) Aggregate Turnover – April to June, 2017
Auto Populated
Auto Populated
4. Inward supplies including supplies on which tax is to be paid on reverse
charge
GSTIN
of
supplier
Invoice details Rate Taxable
No. Date Value
Amount of Tax
value
Place of
supply
(Name of
Integrated Central State/UT
CESS State/UT)
123456 Tax Tax Tax 10 11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse
charge)
4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier
4D. Import of service
5. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Table 4 [including debit notes/credit notes and their subsequent amendments]
Details of original Revised details of
invoice
Rate Taxabl
Amount
Place
invoice
e value
of
supply
GSTIN No. Date GSTI No. Date Value
N
Integrate Central State/UT Cess (Name
d Tax Tax Tax
of
State/
UT)
1
4
5 6
7
8
9
10
11
12
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in the tax period (tax amount to be added to
output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [reflected in Table 4 above]
liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
(tax amount to be reduced from output tax
II Amendments of information furnished in Table No. 8 (I) for an earlier quarter
Year Quarter furnished in S. No.(select) 8A(1) BA (2) 88(1) 8B (2)
2408
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
9. TDS Credit received
GSTIN of Deductor Gross Value
10. Tax payable and paid
Amount
Central Tax
State/UT Tax
2
3
4
Description
Tax amount payable
2
Pay tax amount
3
(a) Integrated
Tax
(b) Central
Tax
(c) State/UT
Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
Amount
Amount Paid
payable
2
3
(I)
Interest on account of
(a)
Integrated tax
(b) Central Tax
(c)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month
succeeding the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial
year and first quarter of the current financial year shall be reported in the
preliminary information in Table 3. This information would be required to
be submitted by the taxpayers only in the first year and should be auto-
populated in subsequent years.
4. Table 4 to capture information related to inward supplies, rate-wise:
(i)
(ii)
(iii)
Table 4A to capture inward supplies from registered supplier other
than reverse charge. This information will be auto-populated from
the information reported by supplier in GSTR-1 and GSTR-5;
Table 4B to capture inward supplies from registered supplier
attracting reverse charge. This information will be auto-populated
from the information reported by supplier in GSTR-1;
Table 4C to capture supplies from unregistered supplier;
(i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax period.
7. Table 7 to capture details of amendment of incorrect details reported in
Table 6 of previous returns.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
8. Information of advance paid pertaining to reverse charge supplies and the
tax paid on it including adjustments against invoices issued to be reported
in Table 8.
9. TDS credit would be auto-populated in a Table 9.
2411
2412
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GSTR-4A
[See rules 59(3) & 66(2)]
Auto-drafted details for registered person opting for composition
levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
Year ▬▬▬▬▬▬▬▬
Quarter
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
3. Inward supplies received from registered person including supplies attracting
reverse charge
GSTIN
of
Invoice details Rate Taxable
Amount of tax
value
supplier
Place of
supply
(Name of
No. Date Value
1
2
3
4
5
6
Integrated Ce
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
goods received from Overseas (Import of goods
(Amount in Rs.
for all Tables)
Amount of ITC
available
Details of bill of entry
Rate
Taxable
value
Amount
No.
Date Value
Integrated Tax
1
2
3
4
5
6
Cess
7
Integrated Tax
Cess
8
9
4. Amendment in the details furnished in any earlier return
Original
details
Revised details
Differential
ITC (+/_)
Bill of
Bill of entry
entry
Rate Taxable
value
Amount
Amount of ITC
available
No
Date
No Date Value
Tax
Integrated Cess Integrated Cess Integrated Cess
Tax
tax
1
2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
Invoice details Rate Taxable
Amount
Place of
UIN
No. Date Value
value
Integrated Central State Cess
Tax
Tax
Supply
(Name of
UT
State/UT)
2413
2414
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
12345 6 7 8 9 10 11
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than
Rs 2.5 lakh
Place of
Invoice details
Rate
Taxable
Amount
Supply
(State
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t of debit notes/credit notes furnished in earlier tax
periods]
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
Total
taxable
value
2
Amount
Integrated Tax
Central
Tax
State / UT
Tax
Cess
3
4
5
6
Tax period for which the details are being
revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
10. Total tax liability
Amount of tax
Rate of Tax
Taxable
value
Integrated
Tax
Central State/UT
Тах
Tax
CESS
1
2
3
4
5
6
10A. On account of outward supply
10B. On account of differential ITC being negative in Table 4
11. Tax payable and paid
Description
Tax
payable
Paid in
cash
Paid through ITC
Тах
Paid
Integrated
tax
Cess
2
3
4
5
6
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
12. Interest, late fee and any other amount payable and paid
Description
1
Amount payable
I Inter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion/Status
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
Harmonized System of Nomenclature
e. POS:
Place of Supply (Respective State)
f. B to B:
From one registered person to another registered person
g. B to C:
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20th of the month succeeding the
relevant tax period or within 7 days from the last date of the registration whichever is
earlier.
4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to
specify the amount of ITC eligible on such import of goods.
5. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he Amendments in respect of B2C outward supplies other than inter-
where invoice value is more than Rs 250000/-.
State supplies
10. Table 10 consists of tax liability on account of outward supplies declared in the
current tax period and negative ITC on account of amendment to import of goods in
the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be
posted to the respective ledgers.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a
person located outside India made to non-taxable persons in India
1. GSTIN of the supplier-
2.
(a) Legal name of the registered person –
3.
(b) Trade name, if any –
Name of the Authorised representative in India filing the return –
4.
Period:
Month-
Year-
5.
Taxable outward supplies made to consumers in India
(Amount in Rupees)
Place of Rate of Taxable value Integrated tax
Cess
supply
tax
(State/UT)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rvice distributor
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
Year
Month
3. Input tax credit received for distribution
GSTIN
of
supplier
Invoice details Rate Taxable
value
Amount of Tax
☠No Date Value â˜â˜ tax Tax Tax S
2
3
4
5
6
7
8
10
(Amount in Rs. for all Tables)
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
1
Integrated Central
State / UT
CESS
tax
2
Tax
3
Tax
4
5
(a) Total ITC available for
distribution
(b) Amount of eligible ITC
(c) Amount of ineligible
ITC
5. Distribution of input tax credit reported in Table 4
GSTIN of
recipient/State, if
recipient is unregistered
ISD invoice
Distribution of ITC by ISD
No.
Date Integrated
Central
State / CESS
1
23 Tax Tax UTTax
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
2422
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
6. Amendments in information furnished in earlier returns in Table No
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stributed to a wrong recipient (plus/minus)
Original input tax credit
distribution
GSTIN ISD invoice ISD credit
Re-distribution of input tax credit to the correct recipient
GSTIN
of new
ISD
invoice
Input tax credit redistributed
Date recipient No. Date Integrated Central State CESS
of
detail
note
original No. Date No
recipient
1
2
3
4
5
Tax
Tax
Tax
6
7
8
9
10
11
12
9A. Distribution of the amount of eligible ITC
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2423
9B. Distribution of the amount of ineligible
ITC
10. Late Fee
On account of
Late fee
Central Tax State/UT tax Debit Entry No.
2
3
11. Refund claimed from electronic cash ledger
4
Description
Fee
Other
Debit Entry Nos.
2
3
4
(a) Central Tax
(b) State/UT Tax
Bank Account Details (Drop Down)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o issue ISD credit note to reduce the ITC distributed earlier to its
registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in
electronic cash ledger.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2425
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
3. Input tax credit received for distribution
GSTIN Invoice details Rate Taxable
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
of
supplier
No Date Value
value
Integrated
tax
Central Tax
State/UT
Tax
Cess
1
2
3
4
5
6
7
8
9
10
4. Debit/Credit notes (including amendments thereof) received during current tax
period
Details of original
document
Revised details of document or details of Debit/Credit Note
GSTIN of No. Date GSTIN No. Date Value Rate Taxable
supplier
of
Amount of ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax deducted
Amount paid
2
3
6. Interest, late Fee payable and paid
Description
Amount payable
Amount paid
2
3
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(c) State/UT Tax
(II) Late fee
(a) Central tax
(b)
State/UT tax
7. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry
Nos.
1
2
3
4
5
6
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
2427
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated
after
payment of tax and submissions of return]
Description
Tax paid in cash
Interest
Late fee
2
3
4
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature of Authorised Signatory
Name of Au
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rule 67(1)]
Statement for tax collection at source
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
Year
Month
3. Details of supplies made through e-commerce operator
for all Tables)
GSTIN
of the
supplier Gross value
(Amount in Rs.
Details of supplies made which attract TCS
of supplies
made
2
Value of
supplies
Net amount
liable for TCS
Amount of tax collected at source
Integrated Central Tax State /UT Tax
Tax
returned
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month
GSTIN GSTIN Details of supplies made which
of
of
supplier supplier Gross value
Amount of tax collected at
attract TCS
source
Value of
of supplies
made
supply
returned
Net
amount
liable for
Integrated Central
Tax Tax
State/UT
Tax
TCS
1
2
3
4
5
6
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregis
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
the best of my knowledge and belief and nothing has been concealed
therefrom.
Place:
Date:
Instructions:-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation /Status
2432
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
1. Terms Used :-
a. GSTIN :-
b. TCS –
Goods and Services Tax Identification Number
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been
discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS
liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR-2A of the taxpayer
on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of
supplier.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2433
Form GSTR-11
[See rule 82]
Sta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for claiming refund on quarterly basis or otherwise as and
when required to file by proper officer.
3. Table 3 of GSTR-11 will be populated from GSTR-1.
4. UIN holder will not be allowed to add or modify any details in GSTR-11.
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2435
Form GST PCT -1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part-A
State/UT-
District-
☑
â–¼
(i) Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii) PAN
(iii) Email Address
(iv) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3.
Date of application
4
5.
5.1
5.2
5.3
6
PART B
Centre
State
Enrolment sought as:
Membership Number
Membership Type (drop down will change
based the institute selected)
Date of Enrolment / Membership
Membership Valid upto
Advocates registered with Bar (Name of Bar
Council)
Registration Number as given by Bar
(1)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Number
8.9
8.10
9.
9.1
9.2
9.3
9.4
9.5
9.6
9.7
State
9.8
PIN Code
10.
Qualification Details
10.1
Qualifying Degree
10.2
Name of the Premises / Building
Road Street Lane
Locality/Area / Village
District
(Any three will be mandatory)
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Acknowledgment
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Le
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within days to the undersigned from the date of receipt of this notice.
Appear before the undersigned on – (date)…………. (Time)………
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing
on the appointed date and time, the case will be decided ex parte on the basis of available
records and on merits
Signature
Name
(Designation)
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST PCT-04
Reference No.
To
Name
Address
[See rule 83(4)]
Date-
Enrollment Number
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated – in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you di
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
is
Date
Place
Signature of the authorised signatory
Name
Designation/Status
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Part-B
Consent of the Goods and Services Tax Practitioner
I > do hereby
solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of
(Legal name), GSTIN ……….. only in respect of the activities specified by (Legal name),
GSTIN……95
Date
Signature
Name
Enrolment No.
2441
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No. /Invoice/Debit
Note/Credit Note
ITC/Output Liability
Interest
Month
Date Number Taxable Value
Integrated
State
Central / UT
Cess Integrated
Central State
Cess
A. Finally Accepted Input Tax Credit
A.1
1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
September
2 September
Nil
Nil
2442
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
A.2 Details of Invoices, Debit and Credit Notes of the month of August that were foun
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
return
for month of September to be filed 20th October
1
July
Two Months
Two Months
2
July
B.2
Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
September filed by 20th October
1
August
One Month
One Month
2
August
B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have
become payable in the return of September filed by 20th October
1 August
2 August
One Month-high
One Month-high
C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of
August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2443
wil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to be filed by 20th November
1
September
2 September
Nil/Two Months
Nil/Two Months
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN-
Name (Legal) –
Trade name, if any
2444
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Tax Period –
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
–
Sr.
Date
No.
(dd/mm/
Reference
No.
Ledger
Description Type of
used
for
Transaction
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
(Amount in Rs.)
Balance (Payable)
/All â–¼
уууу)
discharging
liability
[Debit (DR)
(Payable)]/
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Tax
Interest Penalty Fee Others Total
Tax Interest Penalty Fee Others
Total
[Credit (CR)
(Paid)/]
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
2.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Sr No.
Date
Reference
Tax
Ledger
Descripti Type of
(dd/
No.
Period,
used for
on
Transaction
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
mm/
if
dischargi
yyyy)
applica
ble
ng
liability
[Debit (DR)
(Payable)]/
Tax/CESS/Total)
Ta
Interes Penalt Fe Other Total Ta
Interes
Penalt Fe Other Tota
Status
[Credit (CR)
(Paid)]/
Reduction
x
e
S
x
t
1
(Staye
d /Un-
stayed
(RD)/ Refund
adjusted (RF)/]
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded
accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
)
No.
Tax
Period,
if any
Description
(Source of
credit &
purpose of
utilisation)
1
2
3
4
5
Sr.
No.
1
GSTIN-
Name (Legal) –
Trade name, if any –
Period – From
To(dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
–
(Amount in Rs.)
Transaction
Туре
[Debit (DR)
/ Credit
(CR)]
Credit/Debit
Balance available
Central State UT
Tax
Integr CESS Total
Central State UT
Integr
CESS
Total
Tax
Tax
ated
Tax
Tax
Tax
ated
Tax
Tax
6
7
8
9
10
11
12
13
14
15
16
17
18
Tax period
Amount of provisional credit balance
Central
Tax
State
Tax
UT Tax
Integrated Cess
Total
Tax
3
4
5
6
7
8
Balance of Provisional credit
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2447
Amount of mismatch credit
Sr.
Tax period
No.
Central
2
Tax
3
State
Tax
4
UT Tax
Integrated
Cess
Total
Tax
5
6
8
Mismatch credit (other
than reversed)
2448
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Note –
1. All type of credits as per return, credit on account of merger, credit due on account of pre-registratio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Fee
Other
Total
Tax/ UT
Tax
Integrated
Tax/
CESS)
1
2
3
4
5
6
7
8
Signature
Name
Designation of the officer
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2449
Note-
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; UT Tax' stands for Union
territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and Cess' stands for Goods and Services
Tax(Compensation to States)
Note –
2450
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST PMT-04
[See rules 85(7), 86(6) & 87(12)]
Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Ledger / Register in
☠Credit ledger ☠Cash
☠ledger Liability
which discrepancy
register
noticed
5.
Details of the discrepancy
Date
Type of tax
Type of
discrepancy
Amount involved
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
6.
Reasons, if any
7.
Verif
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iptio
/Debit
deposi
(dd/mm t
/yyyy)
(by
bank)
Period, if
applicabl
n
Type of
Transactio
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
Tax/CESS/Total)
n
[Debit
Ta
Interes Penalt Fe
Other
Tota
Ta
Interes Penalt Fe Other
Tota
(DR) /
x
e
S
1
x
e
Credit
(CR)]
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
20
Note-
1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS
credit.
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of
liability for which any debit has been made will also recorded under the head “description”.
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will
also be re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
T Tax
2453
2454
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
e-Payment
(This will include all modes of e-payment
such as CC/DC and net banking. Taxpayer
will choose one of this)
Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
Cash
Details of Instrument
Cheque
Demand Draft
NEFT/RTGS
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
Name of beneficiary bank
GST
Reserve Bank f India
Beneficiary Bank's Indian Financial System Code (IFSC) IFSC of RBI
Amount
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/Status (Manager, partner etc.)
Signature
Date
GSTIN
Paid Challan Information
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2455
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque/DD
deposited
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, EXTRAORDINARY, JUNE 29, 2017
2457
Note-
1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union
territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States).
2458
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
:
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
1. Supplier to SEZ Unit
2.
Supplier to SEZ Developer
3. Recipient of Deemed Exports
g. Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa
i.
Excess payment of tax, if any
j. Any other (specify)
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a. Bank Account Number
b. Name of the Bank
:
c. Bank Account Type
d. Name of account holder
e. Address of Bank Branch
f. IFSC
g. MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
DECLARATION (u/s 54(3)(ii))
Yes â˜
No â˜
I hereby declare that the goods exported are not subject to any export duty.
I also declare that I have not availed any drawback on goods or services or both
and that I have not claimed refund of the integrated tax paid on supplies in respect
of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pplicants, who are claiming
refund under rule 96 of the CGST Rules)
10. Verification
I/We hereby solemnly affirm and declare that the information
given herein above is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Statement 1:
(Note: All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebre to be filled if the same
was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,
For Inward Supplies:
As per GSTR-2 (Table 4):
GSTIN/
Name of
Tax Period:
Invoice details
State (in
case of
unregistered
Integrated
Tax
Central Tax
State Tax/
UT Tax
CESS
Col. 20/21/22/23
Col. Col.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Col. 18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
16
17
18
19
20
20
21
22
2462
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Statement 2:
Statement in case of Application under rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Tax Period:
Whether
tax on this
invoice is
Invoice
Shipping bill/ Bill of
export
EGM
BRC/
Tax payment option
Integrated Tax
paid on
Details
FIRC
provisional
basis
(Yes/No)
Goods/
With
No. Date Value
Services
HSN
UQC QTY
Taxable
value
Port
Code
No. Date Integrated
(G/S)
Tax
Without
Integrated
Tax
Rate
(%)
Ref
Amt.
Date No. Date
No.
1
2
3
4
5
15A 15B
6
7
8
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rule 89 sub rule 2 (d) and (e):
Refund by the supplier of SEZ/ Developer:
Tax Period:
Invoice details
Integrated Central
Tax
State Tax/
Cess
Tax
UT Tax
Col. Col. Col. Col. Col.
16 17 18 19 20
Col. Col.
Date of
ARE
21 22
Receipt
Payment
Details
GSTINA
UIN
Goods/
No. Date Value services HSN
1
2 3
4
(G/S)
5
Taxable UQC QTY
Value
Rate
Rate
Rate
Rate
Amt
Amt
Amt
Amt
No. Date
(%)
(%)
(%)
(NA)
Ref
No.
Date
6
7 23A 23B
8
9 10 11 12 13 14 15
16
17
18
19
20
21 22
23C
23D
23E
23F 23G
GSTR-1 Table 5
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
egrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):
Refund by the EOU/ Recipient of Deemed Exports:
Tax Period:
State
Central
Invoice details
GSTIN/
Name of
unregistered
State (in
case of
unregistered
Integrated
Tax
Tax
Tax/ UT
Tax
CESS
Col. 20/21/22/23
ARE
Date of
Receipt
Col. Col. Col
17 18 19
supplier
No Date
Goods/
Value Services HSN
supplier)
State
Taxable
value
Rate
UQCQTY
Amt.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
JUNE 29, 2017
15
GSTIN/UIN Details of invoice covering transaction considered as intra-State / inter-State transaction earlier
Name
Transaction which were held inter State/intra-State supply subsequently
Invoice details
Integrated Central State
Cess
(in case B2C)
Tax
Tax
Tax
Place of Supply Integrated Central Tax
(only if different Tax
State Tax
Cess
Place of Supply
(only if different
from the location
from the location
No. Date Value Taxable
Amt
Amt
Amt
Amt
of recipient)
Amt
Amt
Amt
Amt
of recipient)
Value
2
3
4
5
6
8
9
10
11
12
13
14
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2469
Statement 7:
Statement in case of application filed under rule 89(2)(k)
Refund on account excess payment of tax
Sr. No.
Tax period
Reference no. of Date of
Excess amount available in Liability Register
return
filing
return
Integrated Tax
Central
Tax
State
Cess
Tax
1 2 3 4 5 6 78
2470
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Annexure-2
See rule 89 (2) (m)]
Certificate
This is to certify that in r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State Tax
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
Application Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
2471
2472
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Reference No. :
To
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Subject: Refund Application Reference No. (ARN).
.Dated
…….
Reg.
Sir/Madam,
This has reference to your above mentioned application filed under section 54 of the Act. Upon
scrutiny of your application, certain deficiencies have been noticed below:
Sr No Description( select the reason from the drop down of the Refund application)
1.
2.
Other { any other reason other than the reason select fr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Name:
Designation:
Office Address:
2474
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Payment Advice No: –
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
To PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No.
Order Date…… …
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
Date:
Place:
To
Date:
Central Tax State Tax UT Tax
Integrated Tax
Cess
Net Refund amount sanctioned
Interest on delayed Refund
Total
Details of the Bank
i.
Bank Account no as per application
Name of the Bank
ii.
Name and Address of the Bank /branch
iii.
IFSC
iv.
MICR
V.
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2475
Order No.:
To
FORM-GST-RFD-06
[See rule 92(1),92(3),92(4),92(5) & 96(7)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
..
Refund Sanction/Rejection Order
Dated
Date:
Sir/Madam,
This has reference to your above
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
count specified by him in his application/
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the
Table above/
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial
number 5 of the Table above and the remaining amount of -rupees is to be paid to the bank
account specified by him in his application*..
*Strike-out whichever is not applicable.
Or
2. I hereby credit an amount of INR
of Section (…) of the Act..
*3. I hereby reject an amount of INR
section (…) of Section (…) of the Act.
*Strike-out whichever is not applicable
Date:
Place:
to Consumer Welfare Fund under sub-section (…)
to M/s
having GSTIN
under sub-
Signature (DSC):
Name:
Designation:
Office Address:
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Reference No.
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
To
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
……………..
Order for Complete adjustment of sanctioned Re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
TTE, EXTRAORDINARY, JUNE 29, 2017
Part-B
Order for withholding the refund
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 withheld against following
reasons as per details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
Integrated Central
Tax
State Tax
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 reason. This order is issued as per provisions under sub-section (…) of Section (…) of
the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
SCN No.:
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2479
To
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Na
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
asis of available records and on
merits.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
2480
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
FORM-GST-RFD-09
[See rule 92(3)]
Reply to show cause notice
â˜â˜ Notice No. of issue of
GSTIN/UIN
Place
Date
2.
3.
Name of business
(Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents
uploaded
7.
Verification
I
Date:
hereby solemnly affirm and
declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
DD/MM/YYYY
Signature of Authorised
Signatory
Name
Designation/Status
Signature of Authorised Signatory
(Name)
Designation/ Status
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name:
3. Address
4. Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
[See rule 98(1)]
Application for Provisional Assessment under section 60
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr.
No.
HSN
Name of
commodity
/service
Tax rate
Valuatio Average
n
Centra State Integrate Ces
1 tax
I
d tax
S
monthly
turnover
of the
commodit
☠tax y/ service
1
2
3
4
5
6
7
8
5. Reason for seeking provisional
assessment
6. Documents filed
9
7. Verification-
I
hereby solemnly affirm and declare that the information given hereinabove is true
and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Signature of Authorised
Signatory
Name
Designation/Status
Date
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Reference No.:
To
GSTIN
-Name
Form GST ASMT-02
[See rule 98(2)]
Date:
(Address)
Application Reference No. (ARN).
Dated
Notice for Seeking Additional Information / Clarification/Documents for provisional
assessment
Please refer to your application referred to above. While examining your r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date
Reference No.:
To
GSTIN –
Name –
Address –
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ASMT -04
[See rule 98(3)]
Date
Application Reference No. (ARN).
Dated.
Order of Provisional Assessment
This has reference to your application mentioned above and reply dated-, furnishing
information/documents in support of your request for provisional assessment. Upon
examination of your application and the reply, the provisional assessment is allowed as
under:
>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.-
(in words) in the form of
(mode) and bond in the prescribed format by-
(date).
Please note that if the bond and security are not furnished within the stipulated date, the
provisional assessment order will be treated as null and void as if no such order has been
issued.
Signature
Name
Designation
2485
2486
1. GSTIN
THE ASSAM GAZETTE,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion to facilitate finalization of provisional assessment.
Signature of Authorised Signatory
Name
Designation/Status
Date
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
I/W……………….of.
Bond for provisional assessment
[Rule 98(3) & 98(4)]
…,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of
India (hereinafter called “the President”/ the Governor of (State) (hereinafter called the “Governor”) in
the sum of….
….rupees to be paid to the President/ Governor for which payment will and truly to be
made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/
administrators/ legal representatives/successors and assigns by these presents; Dated this………………..day
of ………………….
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on
(name of goods/services or both-HSN:
✓ supplied by the above bounded
obligor from time to time could not be made for want of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or failure in the performance of any part of this condition, the same shall be in full
force and virtue:
AND the President/ Governor 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 Central Government/State Government
for the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day herein before written by the obligor(s).
2487
2488
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
Occupation
(2) Name and Address
Occupation
Date
Place
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Accepted by me this…….
..day of
(month)
.of
(year)
(Designation)
for and on behalf of the President of
India./ Governor of
(state)”.
THE ASSAM GAZETTE, EXTRA
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ST ASMT -07
[See rule 98(5)]
Date
Address
Provisional Assessment order No.
Final Assessment Order
Preamble >
dated….
In continuation of the provisional assessment order referred to above and on
the basis of information available / documents furnished, the final assessment order is issued
as under:
Brief facts –
Submissions by the applicant –
Discussion and finding –
Conclusion and order –
The security furnished for the purpose can be withdrawn after compliance
with the order by filing an application.
Signature
Name
Designation
1. GSTIN
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ASMT -08
[See rule 98(6)]
Application for Withdrawal of Security
2. Name
3. Details vide which security furnished
4. Details of the security to be withdrawn
ARN
Date
Sr. No.
Mode
Reference no. /
Debit entry no. (for
Date
Amount
Name of Bank
cash payment)
1
2
3
4
5
6
5. Verification-
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my k
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ce for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the
following discrepancies have been noticed:
>
You are hereby directed to explain the reasons for the aforesaid discrepancies by
– (date). If no explanation is received by the aforesaid date, it will be presumed that you have
nothing to say in the matter and proceedings in accordance with law may be initiated against
you without making any further reference to you in this regard.
Signature
Name
Designation
2493
2494
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ASMT -11
[See rule 99(2)]
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice
Reference No.
Date
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any –
Act
7. Verification-
Tax
Reply
Interest
Others
Total
I
hereby solemnly affirm and declare that
th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ish the return for the said tax period. From the records available with the department, it
has been noticed that you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount assessed
and payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr.
Tax Period Act
Tax
Interest
Penalty Others
Total
No.
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also
be worked out and paid along with the dues stated in the order.
You are also informed that if you furnish the return within a period of 30 days from
the date of service of this order, the order shall be deemed to have been withdrawn;
otherwise, proceedings shall be initiated against you after the aforesaid per
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
isions
of the Act or the rules made thereunder.
at
In this connection, you are directed to appear before the undersigned on
– (time)
– (date)
Signature
Name
Designation
2497
2498
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Reference No.:
To
Temporary ID
Name
Form GST ASMT-15
[See rule 100(2)]
Address
Tax Period –
F.Y.-
SCN reference no. –
Date –
Assessment order under section 63
Preamble >
Date:
The notice referred to above was issued to you to explain the reasons for continuing to
conduct business as an un-registered person, despite being liable to be registered under the
Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you
should not pay tax for the period………… as your registration has been cancelled under
sub-section (2) of section 29 with effect from
Whereas, no reply was filed by you or your reply was duly considered during
proceedings held on date(s).
On the basis of information available with the department / record produced duri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stationed at
(address & vehicle detail) and you
were not able to, account for these goods or produce any document showing the detail of the
goods.
Therefore, I proceed to assess the tax due on such goods as under:
Introduction
Discussion & finding
Conclusion
Amount assessed and payable (details at Annexure)
(Amount in Rs.)
Sr. No.
Tax
Period
Act
Tax
Interest,
Penalty
Others
Total
if any
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment
shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which
proceedings shall be initiated against you to recover the outstanding dues.
Signature
Name
2499
2500
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
1. GSTIN /ID
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
2.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
:
To,
GSTIN
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Name
Address
Period F.Y.(s) –
Form GST ADT – 01
[See rule 101(2)]
Date:
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s) ……….. to ……….. in accordance with the provisions of section 65. I
propose to conduct the said audit at my office/at your place of business on –
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion
of the audit.
You are hereby directed to attend in person or through an authorised representative on
……. (date) at……….
………(place) before the undersigned and to
produce your books of account and records for the aforesaid financial year(s) as required for
audit.
In case of failure
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ings as deemed fit may be
initiated against you under the provisions of the Act.
Signature
Name
Designation
2503
2504
Reference No.:
To,
GSTIN
Name
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ADT-03
[See rule 102(1)]
Date:
Address
Tax period – F.Y.(s) –
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return/enquiry/investigation/……… are going on;
And whereas it is felt necessary to get your books of account and records examined and
audited by
…(name), chartered accountant cost accountant
nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said
chartered accountant / cost accountant.
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ADT-04
[See rule 102(2)]
Date:
Information of Findings upon Special Audit
Your books of account and records for the F.Y
…… has b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD
code]
9.
Email address
10. Jurisdictional Authority
11. i. Name
of Authorised
representative
ii. Mobile No.
iii. Email
Address
>
Optional
12. Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
Factory/Manufacturing
Warehouse/Deport
Office/Sale Office
EOU/STP/EHTP
Works Contract
B. Description (in brief)
Wholesale Business
Retail Business
Bonded Warehouse
Service Provision
Leasing Business
Service Recipient
SEZ
Input Service Distributor (ISD)
(Provision for file attachment also)
13. Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or
services or both
(ii) applicability of a notification
issued under the provisions of the
Act
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2507
I.
(iii) determination of time and
value of supply of goods or
services or both
(iv) admissibility of input tax
credit of tax paid or deemed to
ha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the Act
Challan Identification Number (CIN) –
Date –
18. Payment details
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents is correct. I am making this
application in my capacity as
(designation) and that I am competent to make
this application and verify it.
Place
Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
2508
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN / User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he best of my knowledge and belief what
is stated above and in the annexure(s), including the documents is correct. I am making this
application in my capacity as
(designation) and that I am competent to make
this application and verify it.
Place
Date
Signature
Name of Appellant/Authorised Signatory
Designation/ Status
2510
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any / User id of the person who had sought
advance ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned
officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes
to be heard in person?
Yes/No
9.
Facts of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
al name of the appellant –
3. Trade name, if any –
4. Address –
5. Order no. –
Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against-
8. Name of the authorised representative –
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
Central
State/UT tax
Integrated
Cess
tax
tax
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts:-
12. Grounds of appeal:-
13. Prayer:-
14. Amount of demand created, admitted and disputed
Particulars
of demand/
refund
Particulars
Amount
of
a) Tax/ Cess
demand
b) Interest
created
(A)
c) Penalty
Central State/ Integrated Cess
Total amount
tax
UT
tax
tax
of
demand
c) Penalty
admitted
(B)
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– 03
[See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1.
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
GSTIN/Temporary ID /UIN-
23+
2.
3.
Order no.
4.
Date-
Designation and address of the officer passing the order appealed against-
5. Date of communication of the order appealed against-
55
6. Details of the case under dispute-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute-
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
Central tax State/UT Integrated
Cess
tax
tax
10. Amount of demand in dispute, if any –
2515
2516
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Particulars of
demand/refund,
if any
Place:
Date:
Particulars
Central State/UT Integrated Cess
Total
tax
tax
tax
amount
a) Tax/
tot
= = = = = = = =
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ture>
Designation:
Jurisdiction:
2518
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute:
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
Central tax State/ UT
Integrated
Cess
tax
tax
e) Other charges
(v)
Market value of seized goods
9. Whether the appellant wishes to be heard in person?
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Details of demand created, disputed and admitted
Df demand Particulars Central State/UT In
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= = = = = = = =
1
2
3
4
5
6
7
8
Integrated
Cash Ledger
1.
Credit
tax
Ledger
Central
2.
tax
3.
State/UT
tax
Cash Ledger
Credit
Ledger
Cash Ledger
Credit
Ledger
Cash Ledger
4.
CESS
Credit
Ledger
(c) Interest, penalty, late fee and any other amount payable and paid:
Sr. Description
No.
Amount payable
Debit
entry
Amount paid
tax fax tax CSS tax fox tax CESS
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2521
1. Interest ▬▬▬▬▬▬▬▬▬
2. Penalty
4. Others
(specify)
I, , hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
Place:
Date:
Signature>
Name of the Applicant:
Designation/Status:
2522
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST APL-06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Particulars
Sr. No.
1
Appeal No.
Date of filing –
2
GSTIN/ Temporary ID/UIN-
3
Na
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14
15
16
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2523
place of supply –
Yes
No
In case of cross-objections filed by a person other than the Commissioner of
State/UT tax/Central tax
(i)
Name of the Adjudicating Authority-
(ii)
(iii)
(iv)
Order Number and date of Order-
GSTIN/UIN/Temporary ID-
Amount involved:
Head
Tax
Interest
Penalty
Refund
Total
Integrated
tax
Central tax
State/UT
tax
Cess
Details of payment
Head
Tax
Interest
Penalty
Refund
Total
Central tax
State/UT
tax
Integrated
tax
Cess
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
(i)
Amount of tax demand dropped or reduced for
the period of dispute
2524
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
17
18
(ii)
(iii)
(iv)
Amount of interest demand dropped or
reduced for the period of dispute
Amount of refund sanctioned or allowed for
the period of dispute
Whether no or lesser amount imposed as
penalty
TOTAL
Reliefs claimed in memorandum of cross-objections.
Grounds of Cross object
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tement of facts-
8. Grounds of appeal-
9. Prayer-
Central tax
State/ UT
tax
Integrated
Cess
tax
2525
2526
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
10. Amount demanded, disputed and admitted:
Particulars
of
demand, if
any
Particulars
a) Tax/ Cess
b) Interest
Amount of
demand
c) Penalty
Place:
Date:
Centr
State/ Integ Cess
Total amount
al tax
UT
rated
tax
tax
total
>
Amount
under
c) Penalty
total
dispute
(B)
d) Fees
e) Other
charges
Signature
Name of the Officer:
Designation:
Jurisdiction:-
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST APL – 08
[See rule 114(1)]
Appeal to the High Court under section 117
1.
Appeal filed by
-Taxable person / Government of
2.
GSTIN/ Temporary ID/UIN-
Name of the appellant/ officer-
3.
Permanent address of the appellant, if applicable-
4.
Address for communication-
5.
Order appealed against
Number
Date-
6.
Name and Address of the Appellate Tribunal passing the order appealed against-
7.
Date of communication of the order appealed ag
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riod of six months immediately preceding the appointed date have been furnished:- Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
(a)
Sl. no.
Tax period to which the
Date of filing
under existing law
last return filed under the
of the return
Balance cenvat credit carried
forward in the said last
(Central Excise
existing law pertains
specified in
Column no. 3
return
4
and Service Tax)
2
3
5
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
6
1
Total
(b)
Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
C-Form
Name of Issuer
Sr. No. of Form
Amount
Applicable VAT
Rate
Total
F-Form
Total
H/I-Form
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2529
Total
F Forms
Registration
No, in
existing law
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= = = = = = = =
existing
under existing
law
1
2
Total
3
4
Value
Duties and
law
taxes paid
ED/
SAD
CVD
6
7
8
9
10
Total cenvat credit
2530
unavailed under
existing law
(admissible as ITC of
central tax) (9-10)
11
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(b)
no.
Recipients'
registration no.
under existing
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Invoice / Invoice Supplier's
Document document registration
Date
Sr.
no
no.
Details regarding capital goods
on which credit is not availed
Value
under
law
Taxes paid VAT
[and ET]
Total eligible
VAT [and ET]
credit under
existing
Total VAT [and ET]
credit availed under
existing law
Total VAT [and ET] credit
unavailed under existing
law (admissible as ITC of
State/UT tax) (8-9)
existing
law
law
1
2
4
5
6
8
9
10
Total
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
(a) Amount of duties and ta
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= = = = = = = =
ts evidencing payment of tax carried forward to electronic credit ledger as
SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)
Details of inputs in stock
Description Unit Qty Value
VAT [and Entry Tax] paid
Total input tax credit
claimed under earlier
law
Total input tax credit related
to exempt sales not claimed
under earlier law
Total Input tax credit
admissible as
SGST/UTGST
2
3
4
Inputs
Inputs contained in semi-finished and finished goods
5
6
8
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT
at single point)
Description Unit Qty
Details of inputs in stock
Value
1
2
3
4
Tax paid
5
Details of description and quantity of inputs/input services as well as date of receipt of goods or services (as entered in books of accounts) is also
required.
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No.
R
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ished)
Details of goods with job- worker
HSN
Description
Unit
Quantity
Value
2
3
4
5
6
7
8
9
GSTIN of Manufacturer
Total
Input Tax to be taken
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
No.
GSTIN of Principal
Description
Unit
3
4
Details of goods with Agent
Quantity Value
6
Details of goods held by the agent
THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
2533
11.
12.
Sr.
No.
1
GSTIN of Principal
Details of goods with Agent
Input Tax to be taken
Description
Unit
Quantity
Value
3
4
5
6
Details of credit availed in terms of Section 142 (11 (c))
Sr. no.
Registration No of
VAT
Service Tax
Registration No.
Invoice/docu Invoice/
ment no. document date
Tax Paid
2
3
4
Total
7
VAT paid Taken as SGST Credit or
Service Tax paid as Central Tax
Credit
6
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
Document
date
GSTIN no. of
N
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