The West Bengal Goods and Services Tax (Second Amendment) Rules, 2017.
1151-F.T. Dated:- 29-6-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1151-F.T.
Dated Howrah, the 29th day of June, 2017
No. 1151 -F.T., the 29th day of June, 2017.- In exercise of the power conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the West Bengal Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the West Bengal Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or servic
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ld phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of lik
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to his customer not being a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a su
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The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one 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 currencies into Indian Rupee on that day at
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he supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
(c) in all oth
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uch goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Ordinance between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier a
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r both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for
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ax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordan
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n pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the 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 Ordinance shall be deemed to have been paid for the purposes of the second p
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advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty 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
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ed to be distributed in accordance with the provisions of clause (d) and
(e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax o
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for reduction of credit in case the input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the retu
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e was issued.
40. Manner of claiming credit in special circumstances.- (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax 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, e
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ble, in the case of a claim under clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer
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mmon portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of
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x credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and
'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or
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ses 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 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said p
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, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used 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 electronic credit ledger and the useful life of such goods shall b
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ter or part thereof shall be added to the aggregate value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which t
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hall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated t
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n 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. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished f
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TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of d
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from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) 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) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five th
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– 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 of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
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a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year; (c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable sup
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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
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) 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 “/” res
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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;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice re
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(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.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Ordinance during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in
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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 financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned und
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ng 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. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, addr
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e 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 reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons. (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35,
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tails 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) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Ordinance;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer sh
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unt 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) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts, showing quantitative de
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ds 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 supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such re
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mation which is required for such access along with a sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Ordinance, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on t
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very 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 directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and
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ces 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 Band Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered per
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onically through the common portal and the said deductee may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 1
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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.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his
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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 composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inwa
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M GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis
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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 furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purpose of this rule, it is hereby declared that –
(i) The claim of in
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ade available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1)Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any
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more than once.- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR- 2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matc
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ied in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability 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.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronical
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) Rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) Rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of
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or and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available
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unts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified
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vice under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or
(ii) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed-
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India
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of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Ordinance, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT-04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and servi
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sh monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming
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dinance before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Ordinance or as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42 or se
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nd the electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Ordinance on the common portal and every claim of input tax credit under the Ordinance 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
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l is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any ban
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the purpose of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Ordinance, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collectin
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e 87.
(10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 88. Identification number for each transactio
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the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after ad
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and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit
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unt of the finalisation of provisional assessment;
(j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed
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rvices Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net
ITC /Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply h
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s assigned to them in sub-rule (4).
90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for 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 spe
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amount of tax evaded exceeds two hundred and fifty lakh rupees.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied
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refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, 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 sh
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re-credited to the electronic credit ledger by an order made in FORM GST PMT- 03.
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notific
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nditions as may be specified in the notification are satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter rules, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of th
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d in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(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 m
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te a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (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 stan
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mises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government or, as the case may be, Central Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Ordinance;
(e) to recover any sum due from any applicant in accordance with the provisions of the Ordinance;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and import
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on along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT- 02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM 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
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tion in FORM GST ASMT- 08 for release of security furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible,
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een days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and books of account of the registe
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ction 65 in FORM GST ADT-02.
102. Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The State Government and the Central Government shall appoint officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be acco
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officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all relevant documents accompanying such appeal shall be signed, –
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority, in accordance with the provisions of sub-section (4)
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GST APL-01, 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 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.
109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the
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order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of 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 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.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal
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en admitted; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient 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
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gh Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Ordinance, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing l
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he 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 name of the supplier, se
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e 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 percent. 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 the following conditions, name
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) 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. Declaration of stock held by a principal and agent.- Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
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e Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admi
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of Safeguards under the Board shall be the Secretary to the Authority.
126. Power to determine the methodology and procedure.- The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on 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.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the reci
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-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.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Saf
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.
(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. Confidentiality of information.- (1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may r
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il 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. Order of the Authority.- (1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit
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ll 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 Ordinance or the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act, as the case may be.
136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes-
a. suppliers of goods or servic
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tion 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.
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 goodsor finished goods on which ITC is claimed
Sr. GSTIN/ Invoice*
No. Registra- No. Date
Description of Unit Quantity
inputs held in Quantity
Value
Amount of ITC claimed (Rs.)
(As
Central
State
UT Integrated Cess
tion
stock, inputs
Code
adjusted
Tax
Tax
Tax
Tax
under
contained in
(UQC)
by debit
CX
VAT of
supplier
note/credit
note)
semi-
finishedor
finished
goods held in
stock
1234 5678910111213
7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finishedor finished goods held in stock
*In case it is not feasible to identify invoice, the principle of first-in-firstout may be followed.
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f 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)
10. Verification
I
hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
50
50
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
Form GST ITC -02
[See Rule 41(1)]
Declarationfor transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer
of a business under sub-section (3) of section 18
1. GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN oftransferee
5.
Legal name of transferee
6.
Trade name, i
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er 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 inputsheld in stock, inputs contained in semi-finished or finished goodsheld in stock, and capital
goodson which input tax credit is required to be paid under section 18(4).
Sr. GSTIN/ Invoice*/ Description of Unit
No. Registra- Bill of entry inputs held in Quantity
Qty
tion
stock, inputs
Code
under
contained in
No. Date
(UQC)
CX/
VAT of
supplier
semi-finished
or finished
goods held in
stock, capital
Value**
(As
adjusted
by debit
note/credit
note)
Amount of ITC claimed (Rs.)
Central
Tax
State
Tax
UT
Integrated Cess
Tax
Tax
â˜
goods
1 2 3 4 5 6 7 8 9 10 11 12 13
5 (a) Inputs held in stock (where invoice is available)
5 (b) Inputs contained in
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9
10
Cash Ledger
1.
Central Tax
Credit Ledger
Cash Ledger
2.
State Tax
Credit Ledger
Cash Ledger
3.
UT Tax
Credit Ledger
Cash Ledger
4. Integrated Tax
Credit Ledger
Cash Ledger
5.
CESS
Credit Ledger
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 there from.
Signature of authorised signatory
Name
Designation/Status
Date- dd/mm/yyyy
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ITC-04
[See Rule 45(3)]
–
Details of goods/capital goods sent to job worker and received back
1.
GSTIN
–
2.
(a) Legal name –
(b) Trade name, if any –
3. Period:
Quarter –
Year –
4. Details of inputs/capital goods sent for job-work
GSTIN/
Challan Challan
State in case
no.
date
Description
of goods
UQC Quantity Taxable Type of goods
Rate of tax (%)
value
of unregis-
(Inputs/
capital goods)
tered job-
worker
1
2
3
4
5
6
7
8
9
10
11
12
53
Challan details if sent to
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proprietorship concerns only)
2.
Type of enrolment
Transporter
О
Godown owner/operator
[PARTI
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 Partnership
(xv) Others (Please specify)
☠â˜
â–¡â–¡
ப
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
4.
Name of the State
5.
Jurisdiction detail
Centre
6.
Date of commencement of business
7.
Particulars of Principal Place of business
(a) Address
Building No./Flat No.
Name of the
Premises/Building
City/Town/Locality/Village
Taluka/Block
State
District
State
Floor No.
Road/Street
District
Latitude
PIN Code
L
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Permanent Account Number
First Name
Middle Name
Last Name
â˜
â˜
DD/MM/YYYY
Gender
Email address
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of the
Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Director Identification Number
(if any)
Aadhaar Number
Passport No.
(in case of foreigners)
Floor No
Road/Street
District
PIN Code
Country
(in case of foreigner only)
ZIP code
55
56
56
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
11. Details of Authorized Sognatory
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Are you a cit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e of Authorised Signatory..
Designation/Status….
Date
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
57
4.
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
Year
Month
(b) Aggregate Turnover – April to June, 2017
Taxable outward supplies made to registered persons (including UIN-holders)otherthan supplies cov-
ered by Table 6
(Amount in Rs. for all Tables)
Invoice details
Amount
GSTIN/
UIN
No. Date Value
Rate
Taxable
value
Place of Supply
1
2
4
5
6
Integrated
Tax
7
Central Tax
State/UT
Tax
Cess
(Name of State)
8
10
11
4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
5.
Taxable outward inte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te 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-commerce operator
8.
Nil rated, exempted and non GST outward supplies
Nil Rated
Description
1
Supplies
2
Exempted (Other than Nil rated/
non-GST supply)
Non-GST supplies
3
4
8A.Inter-State supplies to registered persons
8B.Intra- State supplies to registered persons
8C.Inter-State supplies to unregistered persons
8D.Intra-State supplies to unregistered persons
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5
and 6 [including debi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing 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)
GSTIN of e-commerce operator
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amend-
ments of information furnished in earlier tax period
Rate
1
Gross Advance
Received/adjusted
2
Place of supply
Amount
(Name of State)
3
Integrated Tax
4
Central Tax
State/UT Tax
Cess
5
6
7
I Information for the current tax period
11A.
Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output
tax liability)
11A
(1). Intra-State supplies(Rate Wise)
11A
(2). In
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Refund voucher
9
Delivery Challan for job work
10
Delivery Challan for supply on approval
11
Delivery Challan in case of liquid gas
12
Delivery Challan in cases other than by
way of supply (excluding at Sr. no. 9 to 11)
Verification
Sr. No.
Total number Cancelled
Net issued
From
To
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 reduction in output tax liability the
benefit thereof has been/will be passed on to the recipient of supply.
Place
Date
Signatures
Name of Authorised Signatory
Designation/Status..
PART I
Instructions –
1. Terms used:
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Goods and Services Tax Identification Number
Unique Identity Number
Unit Quantity Code
Harmonized System of Nomenclature
a. GSTIN:
b.
UIN:
C.
UQC:
d.
HSN:
e.
POS:
f.
B to B:
From one registered person to another registered person
g.
B to C:
From regis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ely 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.
Table 4 capturing information relating to B to B supplies should:
5.
(i)
be captured in:
a.
b.
Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate-
wise;
Table 4B for supplies attracting reverse charge, rate-wise; and
6.
C.
Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source
under section 52 of the Act, operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient.
Table 5 to capture information of B to C Large invoices and other information shall b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
62
62
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
12. Table 7 to capture information in respect of taxable supply of:
(i) B to C supplies (whether inter-State or intra-State) with invoice value upto Rs 2,50,000;
(ii) Taxable value net of debit/credit note raised in a particular tax period and information pertaining to previous
tax periods which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in
this table, if required;
(iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of
the Act to be provided operator wise and rate wise;
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on 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 location of the recipient;
(v) Any debit/credit note pertaining to invoices issued before the appointed day under the existing law also to be
reported in this table; and
(vi) Shipping bill to be provided only in case of exports transactions amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table
7.
15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon
along with the respective PoS. It also includes inform
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the registered person
(b)
Trade name, if any
3.
Taxable outward supplies made to registered persons including supplies attracting reverse charge
other than the supplies covered in Table No. 4
Invoice details
Amount
GSTIN/
UIN No. Date Value
Rate
Taxable
value
1
2
3
4
5
6
Integrated
Tax
7
Central Tax
State/UT
Tax
Cess
Place of Supply
(Name of State)
8
9
10
11
3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)
3B. Supplies attracting reverse charge (From table 4A of GSTR-2)
4.
Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
1
No.
2
Invoice details
Date
3
Value
4
Rate
5
Integrated Tax
Taxable value
6
Tax amount
7
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
5.
Debit notes, credit notes (including amendments thereof) issued during current period
Revised details of document or
Details of original details of original Debit/Credit
Place of
Amount of tax
Noe Rae value Name of Integrated Central State / Cess
GSTIN No. Dat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Value
Inte- Cen- State/ CESS
grated tral UT
of
Tax Tax
Tax
UT
machinery)/
Ineligible for
Tax Tax Tax
ITC
1 2 3 4
5
6
8
9
10
11
12
13
14
15
16
Capital goods Inte- Cen- State/ CESS
State) (incl. plant and grated tral
4.
Inward supplies on which tax is to be paid on reverse charge
GSTIN Invoice details Rate Taxable
Amount of Tax
of
supplier
No Date Value
Place of Whether input Amount of ITC available
supply
value
(Name
Inte Cen-State/ CESS
grated tral UT
of
Tax Tax Tax
or input
service/
Capital goods Inte- Cen- State/ CESS
State) (incl. plant and grated tral UT
machinery)/ Tax Tax Tax
Ineligible for
ITC
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier
4C. Import of service
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
GSTIN Details of bill of Rate Taxable
Amount
6
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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]
6D! Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
7.
Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received
Value of supplies received from
Description
Composition taxable person
2
7A. Inter-State supplies
7B. Intra-state supplies
Exempt supply
3
Nil Rated supply Non GST supply
5
66
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PART I
8.
ISD credit received
GSTIN of ISD
ISD Document
ISD Credit received
Amount of eligible ITC
Details
No.
Date
Inte- Central State/ Cess
grated Tax UT
Tax
Inte- Central State/ Cess
grated Tax UT
Tax
Tax
Tax
1
2
3
4
5
6
7
8
10
11
8A. ISD Invoice
8B. ISD Credit Note
TDS and TCS Credit received
GSTIN of Deductor / Gross
Sales
Net Value
GSTIN of e-
Value
Re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
A GAZETTE, EXTRAORDINARY, JUNE 29, 2017
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to or
Amount of ITC
reduced from
output liability
Integrated Central
State/UT
CESS
Tax
Tax
Tax
2
3
4
5
A.
1
Information for the current tax period
(a) Amount in terms of rule 37(2) of ITC Rules
(b) Amount in terms of rule 39(1)(j)(ii) of
ITC Rules
To be added
To be added
(c) Amount in terms of rule 42 (1) (m) of
ITC Rules
To be added
(d) Amount in terms of rule 43(1) (h) of the
ITC Rules
To be added
(e) Amount in terms of rule 42 (2)(a) of
ITC Rules
To be added
(f) Amount in terms of rule 42(2)(b) of
ITC Rules
To be reduced
(g) On account of amount paid subsequent to
To be reduced
reversal of ITC
(h) Any other liability (Specify)
B. Amendment of information furnished in Table No 11 at S. No A in an earlier return
Amendment is in respect of information furnished
in the Month
Specify the information you wish to amend (Drop
down)
12. Addition and reduction of amount
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o the best of my
knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Signatures..
Name of Authorised Signatory
Designation/Status..
PART I
Instructions –
1. Terms used:
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
69
Unique Identity Number
Unit Quantity Code
Harmonized System of Nomenclature
a. GSTIN:
Goods and Services Tax Identification Number
b.
UIN:
C.
UQC:
d.
HSN:
e.
POS:
f.
B to B:
g.
B to C:
2.
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
Table 3 & 4 to capture information of:
(i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in
GSTR-1 to be made available in GSTR-2 based on auto-populated details received in GSTR-2A;
(ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture
inward supplies attracting reverse charge;
(iii) The recipient taxpayer has the follo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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).
Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be
reported rate-wise by recipient tax payer in Table 5.
Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry
number.
Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is
levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax
payer.
Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as
well as original/ amended information of debit or credit note. GST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
3.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
FORM GSTR-2A
[See Rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
PARTA
Year
Month
Inward supplies received from a registered person other than the supplies attracting reverse charge
GSTIN
(Amount in Rs. for all Tables)
Amount of tax
of supplier
1
Invoice details
Rate Taxable
Place of supply
value
(Name of State/UT)
No. Date Value
Integrated Central State/UT
Cess
tax
tax
tax
3
4
5
6
7
8
9
10
11
Inward supplies received from a registered person on which tax i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ived
GSTIN of Deductor /
GSTIN of e-Commerce
Operator
Amount
received /
Sales Return Net Value
Gross
Integrated
Tax
Amount
Central
State Tax /UT
Tax
Tax
Value
2
4
5
6
7
7A.
TDS
7B.
TCS
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Part-A (To be auto populated)
Form GSTR-3
[See Rule 61(1)]
Monthly return
Year
Month
(Amount in Rs. for all Tables)
3. Turnover
Sr.No.
Type of Turnover
1
2
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
Zero rated supply without payment of Tax
(iv)
Deemed exports
(v)
Exempted
(vi)
Nil Rated
(vii)
Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
Taxable Value
1
2
Amount
3
Amount of Tax
Integrated Tax
CESS
3
4
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e 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 attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of tax
Taxable Value
Amount of tax
Integrated Tax
Central Tax
State/UT tax
CESS
1
2
3
4
5
6
(I)
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of tax
Differential Taxable Value
Amount of tax
Integrated Tax
Central Tax
State/UT Tax
CESS
2
3
4
5
6
(I)
Inter-State inward supplies (Rate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es
Reclaim on rectification of mismatched
Add
Reduce
invoices/Debit Notes
(d)
Reclaim on rectification of mismatch credit note
Reduce
(e)
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and
adjusted with tax on supplies made in current
tax period
Reduce
(g)
Input Tax credit reversal/reclaim
8. Total tax liability
Rate of Tax
Add/Reduce
Taxable value
Integrated tax
3
Amount of tax
Central tax
State/UT Tax
4
5
CESS
6
2
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit Reversal/reclaim
8D. On account of mismatch/ rectification/other reasons
9. Credit of TDS and TCS
1
2
(a)
TDS
(b)
TCS
Integrated tax
3
Amount
Central tax
State/ UT Tax
4
76
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
10. Interest liability (Interest as on
[PARTI
On
account of
Output
liability
on mismatch
ITC
claimed on
mismatched
On account
of other ITC
reversal
Undue excess
claims or
Credit of
interest on
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ZETTE, EXTRAORDINARY, JUNE 29, 2017
77
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions
of return]
Description
Tax paid
in cash
Tax paid through ITC
Interest
Late fee
1
2
Integrated tax
3
Central Tax
State/UT Tax
Cess
4
5
6
7
8
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
Place
Date
Instructions:-
1.
Terms Used :-
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status…
a) GSTIN Goods and Services Tax Identification Number
b) TDS Tax Deducted at source
c) TCS Tax Collected at source
2.
GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
3.
4.
5.
Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 result in a debit entry in electronic cash ledger on filing of
valid GSTR 3.
78
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
Reference No:
To
GSTIN
Tax Period –
Name
Address
Form GSTR – 3A
[See rule 68]
Date:
Notice to return defaulter u/s 46 for not filing return
Type of Return –
Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge
resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return
till date.
1.
You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed
u/s 62 of the Ac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ection 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 provisions of the Act.
This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.
Signature
Name
Designation
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
79
1.
GSTIN
2.
Legal name of the registered person
FORM GSTR-3B
[See rule 61(5)]
Year
Month
Auto Populated
3.1 Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
1
Outward taxable supplies
(other than zero rated, nil rated
and exempted)
(b) Outward taxable supplies
(zero rated)
(c) Other outward supplies
(Nil rated, exempted)
(d) Inward supplies (liable to
reverse charge)
(e) Non-GST outward supplies
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n GST supply
[PART I
Inter-State supplies
Intra-State supplies
3
6.1 Payment of tax
Description
Tax
Paid through ITC
payable
Tax paid
TDS./TCS
Tax/Cess
paid in cash
Interest
Late Fee
Integrated
Tax
Central State/UT
Tax
Tax
Cess
1
2
3
4
5
6
7
8
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details
1
Integrated Tax
2
Central Tax
State/UT Tax
3
4
TDS
TCS
Verification (by Authorised signatory)
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.
Instructions:
1)
Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which
invoices have not been issued in the same month – value of advances adjusted against invoices
2 3
2)
Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
3) Amendment in any details to be adjuste
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
furnished in returns for earlier tax periods in Table 4 [including debit notes/credit
notes and their subsequent amendments]
Details of original
invoice
Revised details of
invoice
Rate
Taxable
value
GSTIN No. Date
GSTIN No.
Date Value
1
2
3
4
5
6
7
8
9
Amount
Place of
Supply
(Name of
State/UT)
Integrated Central State/UT
Cess
Tax
Tax
Tax
10
11
12
13
14
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect
5B. Debit Notes/Credit Notes [original)]
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
82
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
6.
Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
Turnover
Composition tax amount
Central Tax
State/UT Tax
2
3
4
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
[PARTI
Quarter Rate
Original details
Revised details
Turnover
Central Tax
State/UT tax
Turnov
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oss Value
Amount
Central Tax
State/UT Tax
1
2
3
4
PART I
10. Tax payable and paid
Description
1
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
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
1
(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
Amount payable
Amount Paid
2
3
12. 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
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]
(a)
Description
1
Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
2
Interest
3
Late fee
4
83
Verification
I hereby solemnly affirm and declare that the information given
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reverse charge. This information will
be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5;
(ii) 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;
(iii) Table 4C to capture supplies from unregistered supplier;
(iv) Table 4D to capture import of service;
(v) Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge
only when the time of supply arises in terms of section 12 or 13 of the Act; and
(vi) Place of Supply (PoS) only if the same is different from the location of the recipient.
Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information
of debit or credit note received, rate-wise. Place of Supply (POS) to be reported only if the same is different from the
location of the recipient. While furnishing information the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Populated
Auto Populated
85
Inward supplies received from registered person including supplies attracting reverse charge
GSTIN
of
Invoice details
Amount of Tax
Rate Taxable
value
Integrated
Central
State/
Tax
Tax
UT Tax
supplier
No.
Date
Value
CESS
1234 5 6 7 8 9 10
3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
Place of
supply
(Name
of State/UT)
3B. Inward supplies received from a registered supplier (attracting reverse charge)
4. Debit notes/credit notes (including amendments thereof) received during current period
Details of original
invoice
Revised details of document
or details of original Debit /
Credit Note
Rate Taxable
value
Amount of tax
Place of
Supply
(Name of
GSTIN No. Date GSTIN No. Date Value Integrated Central State/UT Cess
State/UT)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
5. TDS Credit received
GSTIN of deductor
Gross value
Amount of tax
Central Tax
State/UT Tax
1
2
3
4
86
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 201
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lace of
supply
(Name
of State/UT)
7
8
9
10
11
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
6.
Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh
Place of
supply
(State/UT)
Invoice details
Rate
Taxable
Amount
value
No.
Date
Value
1
2
3
4
5
6
Integrated Tax
7
CESS
8
87
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6
Rate of tax
Total Taxable
8.
1
value
2
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
3
4
5
6
7A. Intra-State supply (Consolidated, rate wise)
7B.
Inter-State Supplies where the value of invoice is uptoRs 2.5 Lakh [Rate wise]
Place of Supply (Name of State)
Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/
credit notes and amendments thereof]
Details of original
document
Revised details of document or Rate
details of original Debit/Credit
Taxable
v
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
TI
11.
Tax payable and paid
Description
Tax payable
Paid in
Paid through ITC
Tax Paid
cash
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
I Interest on account of
(a)
Integrated tax
(b)
Central Tax
(c)
State/UT Tax
(d)
Cess
II
Late fee on account of
(a)
Central tax
(b)
State/UT tax
13. Refund claimed from electronic cash ledger
14.
Amount payable
2
Amount Paid
3
Description
1
Tax
2
Interest
3
Penalty
4
Fee
Other
5
6
Debit Entry Nos.
7
(a)
Integrated tax
(b)
Central Tax
(c)
State/UT Tax
(d)
Cess
Bank Account Details (Drop Down)
Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of
return]
Description
(a)
1
Integrated tax
Tax paid in
cash
2
Tax paid through ITC
Interest
Late fee
Integrated tax
3
Cess
4
5
6
(b)
Central Tax
(c)
State/UT Tax
(d)
Cess
Verification
I hereby solemnly affirm and declare th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ecify the amount of ITC
eligible on such import of goods.
5.
6.
7.
Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry
number.
Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period.
Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported
as under:
i.
ii.
For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;
For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level
detail to be provided in Table 6; and
iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-
wise summary of supplies shall be filed in Table 7.
8.
Table 8 consists of amendments in respect of –
i.
B2B outward supplies declared in the previous tax period;
ii.
“B2C inter-State i
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
he return –
3.
4.
Period:
5.
Month –
Year-
Taxable outward supplies made to consumers in India
(Amount in Rupees)
Place of supply Rate of tax
(State/UT)
Taxable value
Integrated tax
Cess
2
3
5A. Amendments to taxable outward supplies to non-taxable persons in India
5
(Amount in Rupees)
Month
Place of supply
(State/UT)
Rate of
tax
Taxable value
Integrated tax
Cess
1
2
3
4
6
Calculation of interest, penalty or any other amount
6.
Sr. No.
Description
2
1.
Interest
2.
Others (Please specify)
Total
Amount of tax due
Integrated tax
CESS
3
4
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
7.
Tax, interest, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Integrated
tax
Debit
Amount paid
CESS
entry no.
Integrated
tax
CESS
1
2
3
4
5
6
7
1.
Tax Liability (based on
Table 5 & 5A)
2.
Interest (based on
Table 6)
3.
Others (Please Specify)
91
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed
Tax
Central Tax State/UT
CESS
Tax
2
3
4
5
6
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
PART I
6.
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
93
Amendments in information furnished in earlier returns in Table No. 3
Original details
Revised details
GSTIN of No. Date GSTIN Invoice/debit note/ Rate Taxable
supplier
of
credit note details
value
supplier
No Date Value
1
2
3
4
5
6
7
8
6A. Information furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
Amount of Tax
Integrated
tax
Central State/UT
Tax
CESS
Tax
10
11
12
13
7.
Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
Integrated
tax
Central Tax
State/UT
Cess
Tax
1
2
3
4
5
7A. Input tax credit mismatch
7B. Input tax credit reclaimed on
rectification of mismatch
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
9.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nk Account Details (Drop Down)
[PART I
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.
Signature of Authorised Signatory
Place
Date
Name of Authorised Signatory
Designation/Status…..
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
95
95
Instructions:-
1. Terms Used :-
a. GSTIN Goods and Services Tax Identification Number
b.
ISD :-
Input Service Distributor
C.
ITC: –
Input tax Credit.
2.
3.
4.
5.
6.
7.
8.
GSTR-6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax
period.
ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6.
ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case
ISD has to separately register as Normal taxpayer.
ISD will have late fee and any other liability only.
ISD has to dis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ax
Central Tax State/UT
Tax
CESS
12345678910
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 of
No.
Date Value Rate Taxable
supplier
supplier
value Integrated Central
Amount of tax
State/
Cess
tax
Tax
UT Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUN 29, 2017
97
1.
GSTIN
2.
(a)
Legal name of the Deductor
(b)
Trade name, if any
3.
Details of the tax deducted at source
4.
Form GSTR-7
[See Rule 66(1)]
Return for Tax Deducted at Source
Year
Month
(Amount in Rs. for all Tables)
GSTINof deductee
Amount paid to deductee
Amount of tax deducted at source
on which tax is deducted
2
Integrated Tax
3
Central Tax
State/UT Tax
5
1
Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
4
Revised details
Month GSTIN of
deductee
Amount paid to
deductee on which
tax is deduc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate fee
4
(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 Authorised Signatory
Designation/Status..
Instructions –
1.
Terms used:
a)
GSTIN: Goods and Services Tax Identification Number
b)
TDS: Tax Deducted at Source
2.
Table 3 to capture details of tax deducted.
3.
Table 4 will contain amendment of information provided in earlier tax periods.
4.
Return cannot be filed without full payment of liability.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUN 29, 2017
Form GSTR-7A
[See Rule 66 (3)]
Tax Deduction at Source Certificate
1.
TDS Certificate No. –
2.
GSTIN of deductor –
3.
Name of deductor –
4.
GSTIN of deductee-
5.
(a)
Legal name of the deductee –
(b)
Trade name, if any –
6.
Tax period in which tax deducted and accounted for in GSTR-7 –
7.
Details of supplies Amount of tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
act
Amount of tax collected at source
TCS
Gross value of
supplies made
Value of
supply returned
1
2
3
4
5
Net amount
liable for TCS
6
7
Integrated Tax Central Tax State/UT Tax
9
8
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5.
Details of interest
On account of
Amount in default
Amount of interest
1
2
Integrated Tax
3
Central Tax
State/UT Tax
4
5
Late payment of TCS amount
6.
Tax payable and paid
Description
1
Tax payable
Amount paid
2
3
(a) Integrated Tax
(b) Central Tax
State/UT Tax
7. Interest payable and paid
Description
1
(a)
Integrated tax
(b) Central Tax
(c)
State/UT Tax
Amount of interest payable
Amount paid
2
3
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUN 29, 2017
8.
Refund claimed from electronic cash ledger
Description
1
Tax
2
Interest
Penalty
Other
Debit Entry Nos.
3
4
5
6
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
101
Bank Account Details (Drop Down)
9. Debit entries in cash ledger for TCS/interest payment [to be populated af
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
axpayer on filing of GSTR-8.
7.
Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier.
102
THE KOLKATA GAZETTE, EXTRAORDINARY, JUN 29, 2017
[PARTI
1.
UIN
Form GSTR-11
[See Rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
2.
Name of the person having UIN
Auto populated
3.
Details of inward supplies received
(Amount in Rs. for all Tables)
GSTIN
of supplier
Invoice/Debit Note/Credit
Note details
No
Date
Value
Month
Rate
Taxable
value
Amount of tax
Integrated tax
CentralTax
State/UT Tax
CESS
1234 5 6 7 8 9 10
3A. Invoices received
3B. Debit/Credit Note received
4.
Refund amount
Integrated tax
1
Central Tax
2
State/UT Tax
CESS
3
4
Bank details (drop down)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status….
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate of Enrolment / Membership
Membership Valid upto
PART B
Centre
State
Advocates registered with Bar (Name of
Bar Council)
Registration Number as given by Bar
103
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Commerce
(6) Graduate or Postgraduate degree in Banking
(7) Graduate or Postgraduate degree in Business
Administration
(8) Graduate or Postgraduate degree in Business Management
(9) Degree examination of any recognized Foreign University
(10) Retired Government Officials
6.1
6.2
Date of Registration
6.3
Valid up to
7.
Retired Government Officials
Retired from Centre/State
104
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
7.1
Date of Retirement
7.2
Designation of the post held at the time of
retirement
Scanned copy of Pension Certificate issued by AG office or
any other document evidencing retirement
8.
Applicant Details
8.1
Full name as per PAN
8.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f and nothing has been concealed therefrom.
Place
Date
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
105
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description :
Date of Filing:
Time of filing:
Center Jurisdiction:
State Jurisdiction
:
Acknowledgment
Filed by
:
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
–
Note The status of the application can be viewed through “Track Application Status” at dash board on the GST
Portal.
106
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
Form GST PCT-02
[See Rule83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
1. Enrolment Number
2.
PAN
3.
Name of the Goods and Services Tax Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Name and Designation.
Signature of the Enrolment Authority
Centre/State
PART I
THE KOLKATA GA
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Date-
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 did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the
opinion that your enrolment is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your enrolment is >.
Signature
Name
(Designation)
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
109
To
Form GST PCT-05
[See Rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
The Authorised Officer
Central Tax/State Tax.
PART-A
Sir/Madam
I/We Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc.) do hereby
1. *solemnly authorise,
2. *withdraw a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Signature
Name
Enrolment No.
ITC/Output Liability
Interest
Integrated Tax Central Tax State / UT Tax Cess Integrated Tax Central Tax State Tax
Cess
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
Month
Date
Number Taxable Value
A. Finally Accepted Input Tax Credit
A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched
Nil
Nil
Nil
Nil
110
A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September
but mismatch was rectified in the return for the month of September filed by 20th October
1 September
2 Septmeber
1 August
2 August
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable but the
pairing su
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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
[PART I
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 will become payable in the return for month of October to be filed
by 20th November
Two Months
Two Months
One Month
One Month
C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed
by 20th November
1
August
2 August
1 September
2 September
PART I]
C.3 Details of Invoices, Debit and Credit Notes of the month of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
LKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
(Amount in Rs.)
Sr.
Date
No.
(dd/mm/
yyyy)
Reference
No.
Ledger
Description
used for
Type of
Transaction
Amount debited / credited (Central Tax/
State Tax/UT Tax/Integrated Tax/
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
discharging
liability
[Debit (DR)
(Payable)]/
Tax
CESS/Total)
Interest Penalty Fee Others
Total
Tax
Tax/CESS/Total)
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
Note –
1.
2.
All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
Under description head – liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities shall be populated in
the liability register of the tax period in which the date of application or order falls, as the case may be.
Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by red
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
CR)
(Stay-
(Paid)/]
ed/Un-
stayed
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Note
–
1.
2.
3.
4.
5.
All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded accordingly.
All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment
of the refund against any liability by the proper officer.
The closing balance in this part shall not have any effect on filing of return.
Reduction in amount of penalty would be automat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
15
16
17
18
Sr. No.
Tax period
Balance of Provisional credit
Amount of provisional credit balance
Central
State
UT Integrated
Cess
Total
Tax
Tax
Tax
Tax
1
2
3
4
5
6
7
8
Sr. No.
Tax period
Mismatch credit (other than reversed)
Amount of mismatch credit
Central
State
UT
Integrated
Cess
Total
Tax
Tax
Tax
Tax
1
2
3
4
5
6
7
8
All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from composition scheme,
transition etc. will be recorded in the credit ledger.
Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the
ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.
Note –
1.
2.
[PART I
Form GST PMT -03
[See Rule 86(4)&87(11)]
Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
Reference No.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iscrepancy 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 register
which discrepancy
register
noticed
Details of the discrepancy
Date
Type of tax
Type of discrepancy
Amount involved
Central Tax
6.
Reasons, if
any
State Tax
UT Tax
Integrated Tax
Cess
7. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief.
Place
Date
Designation/Status.
Signature
Name of Authorized Signatory
116
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PART I
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)
Form GST PMT -05
[See Ru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
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
recorded under the head “description”.
Note-
1.
2.
3.
5.
Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6.
Date and time of deposit is the date and time of generation of CIN as reported by bank.
7.
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and
Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States)
117
CPIN
Form GST PMT -06
[See Rule 87(2)]
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of India
IFSC of RBI
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/Status (Manager, partner etc.)
Signature
Date
Paid Challan Information
GSTIN
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque/DD
deposited at Bank's counter)
Note UTR stands for Unique Transaction Number for NeFT / RTGS payment.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
119
Form GST PMT -07
[See Rule 87(8)]
Application for intimating discrepancy relating to payment
Net banking
Cheque/Draft No.
CC/DC
Date
NEFT/RTGS
GSTIN
Name (Legal)
Trade name, if any
Date of generation of challan
from Common Portal
Common Portal Identification
Number (CPIN)
Mode of payment (tick one)
Instrument detail, for OTC
payment only
Name of bank through which
payment made
Date on which amount
debited/realized
OTC
Bank/branch on which drawn
Bank Reference Number
(BRN)/ UTR No., if any
Name of payment gateway
(for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ds and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States).
[PART I
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
121
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person
GSTIN/Temporary ID:
1.
2.
Legal Name:
3.
Trade Name, if any:
4.
Address:
5.
Tax Period:
6. Amount of Refund Claimed:
7.
Act
Central Tax
State Tax
UT Tax
From
To
Tax
Interest
Penalty
Fees
Others
Total
Integrated Tax
Cess
Total
Grounds of Refund Claim: (select from the drop down):
a. Excess balance in Electronic Cash ledger
b.
Exports of goods / services- With payment of Tax
C.
d.
i.
Select the type of Order:
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
On account of assessment/provisional assessment/ appeal/ any other order
Assessment/ Provisional Assessment/ Appeal/ Others
ii.
Mention the following details:
1.
Order No.
2.
Order Date
3.
Order Issuing Authority
4.
Payment Re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
DECLARATION
No
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in
respect of which refund is claimed.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or
services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the Special Economic Zone unit/the Special Economic Zone developer has not availed of the
input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name
–
Designation Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect
of the refund amounting to Rs. / wi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re-1
Statement containing the number and date of invoices under rule 89(2)(h) of GST Rules,
For Inward Supplies:
As per GSTR-2 (Table 4):
Tax Period:
PART I]
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
123
GSTIN/
Name of
Invoice details
unregis-
tered
supplier
State
(in case of
unregistered
supplier)
Integrated
Tax
Central
Tax
State Tax/
UT Tax
CESS
Col. Col. Col.
Col. 20/21/22/23
17 18 19
No Date
Value Goods/
Services
HSN Taxable UQC QTY
value
(%)
Rate Amt. Rate Amt. Rate Amt. Rate Amt.
(%)
(%)
(NA)
Integrated
Tax
Central
State
Tax
Tax/ UT
Cess
(G/S)
Tax
1
2
3
4
5
6
7
24A 24B
8
9
10
11 12
13 14 15 16
17
18
19
20
21
22
23
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
For Outward Supplies:
As per GSTR-1 (Table 5):
GSTIN/
UIN
Invoice details
Tax Period:
Integrated
Tax
Central
Tax
State Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ZETTE, EXTRAORDINARY, JUNE 29, 2017
Invoice
Shipping bill/ Bill
of export
Tax payment
option
Integrated
Whether tax
on this invoice
Tax
is paid on
provisional
basis (Yes/No)
EGM
Details
BRC/
FIRC
No
NO
Port
Date
Value Goods/
Services
HSN UQC
QTY
Taxable
value
Code No. Date
With Without Rate
Integrated Integrated (%)
Tax
Amt.
Ref Date
No.
No. Date
Tax
(G/S)
1
2
3
4
5
15A
15B
6
7
10
11
12
13
14
15C
15D
15E
15F
(* Shipping Bill and EGM are mandatory; – in case of goods;
BRC/FIRC details are mandatory-in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
125
Statement 3:
Exports without payment of Tax:
Tax Period:
Whether tax
126
26
Invoice
Shipping bill/ Bill
of export
Tax payment
option
Integrated
on this invoice
Tax
is paid on
provisional
EGM
BRC/
Details
FIRC
basis (Yes/No)
No
Date
Value
Goods/
Services
HSN UQC
QTY
Taxable
value
Port
Code
With
Without Rate
No. Date Integrated Integrated (%)
Amt.
Ref
No.
Date
No. Date
Tax
Tax
(G/S)
1
2
3
4
5
15A
15
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
18
19
192
20
20
21
22 23C 23D 23E
22
127
GSTR 5- Table 6
Col.
1
Invoice details
Tax Period:
Integrated
Tax
Central
Tax
State Tax/
UT Tax
Cess
ARE
Col. Col. Col.
16 17 18
Col. Col.
19 20
Date of
Receipt
Payment
Details
Goods/ HSN UQC QTY Taxable Rate Amt. Rate Amt. Rate Amt. Rate Amt.
value (%)
No.
Date Value
Service
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
JUNE 29, 2017
[PART I
Statement 5:
Statement in case of Application under Rule 89 sub rule 2 (d) and (e):
Refund by the EOU/ Recipient of Deemed Exports:
GSTIN/
Name of
unregis-
tered
supplier
Invoice details
Tax Period:
State
(in case of
unregis-
tered
Integrated Central
Tax
Tax
State Tax/
UT Tax
CESS
Col. Col. Col.
17 18 19
Col. 20/21/22/23
ARE
Date of
Receipt
supplier)
9.
No
Date
Services
(G/S)
Value Goods/ HSN Taxable UQC QTY
value
(%)
Rate Amt. Rate Amt. Rate Amt. Rate Amt.
(%)
(%)
(NA)
1
2
3
4
5
6
7
24A 24B
8
9 10 11
12
12
113
14
15
15
16
17
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
(*In case of Goods: ARE and Date of Receipt are mandatory)
Place
Date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Amt
value
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
[PART I
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
131
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 return
Date of
filing return
Excess amount available in Liability Register
Integrated Tax
Central Tax
State Tax
Cess
1 2 3 4 5 6 7 8
132
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR >
(Applicant's Name) GSTIN/ Temporary ID
(in words) claimed by M/s
for the tax period , the incidence of tax and
interest, has not been passed on to any other person. This certificate is based on the examination of the Books of
Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not require
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
E 29, 2017
[PARTI
Reference No. :
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
FORM-GST-RFD-03
[See Rule 90(3)]
Deficiency Memo
Subject: Refund Application Reference No. (ARN).
Sir/Madam,
Dated
Date:
2.
Other {any other reason other than the reason select from the 'reason master'}
You are advised to file a fresh refund application after rectification of above deficiencies
Date:
Place:
Signature (DSC):
Name of Proper Officer:
Designation:
Office Address:
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
135
Sanction Order No:
To
(GSTIN)
(Name)
(Address)
FORM-GST-RFD-04
[See Rule 91(2)]
Date:
Provisional Refund Order
Refund Application Reference No. (ARN)
.Dated
.
Acknowledgement No.
Dated
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional
basis:
Sr.
Description
Central
State
UT Tax
No.
Tax
Tax
Integrated
Tax
Cess
i.
Amount of refund claimed
ii.
10% of the amount claimed
as refund
(to be sanction
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(GSTIN/UIN/ Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Date:
Dated
Refund Sanction/Rejection Order
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable)
is as follows:
*Strike out whichever is not applicable
5.
Sr.
No.
Description
i. Amount of refund/interest*
claimed
ii.
Refund sanctioned on
provisional basis
(Order No….date)
(if applicable)
iii.
Refund amount inadmissible
>
iv.
Gross amount to be paid (i-ii-iii)
V.
Amount adjusted against
outstanding demand (if any)
under the existing law or
under the Act.
Demand Order No……
date……, Act
Period
â˜â˜ vi. Net amount to be paid
*Strike out whichever is not applicable
Central
State
UT Tax
Integrated
Cess
Tax
Tax
Tax
138
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
&1.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ZETTE, EXTRAORDINARY, JUNE 29, 2017
139
Reference No.
To
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
FORM-GST-RFD-07
[See Rule 92(1),92(2) & 96(6)]
Dated
Date:
Order for Complete adjustment of sanctioned Refund
Part-A
.
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of documents
against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details
below:
Refund Calculation
Integrated
Tax
Central
Tax
State Tax
UT Tax
Cess
i. Amount of Refund claimed
ii.
Net Refund Sanctioned on
Provisional Basis
(Order No…date)
iii.
Refund amount inadmissible
rejected >
iv.
Refund admissible (i-ii-iii)
V.
Refund adjusted against
outstanding demand (as per
order no.) under existing law
or under this law. . Demand
Order No… date……
vi.
Balance amount of refund
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
:
Name:
Designation:
Office Address:
PART I
SCN No.:
Το
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
FORM-GST-RFD-08
[See Rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No……
ARN…………
Dated
Date:
[PARTI
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
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
143
FORM GST RFD-10
[See Rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
6.
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Tot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r which tax rate / valuation is to be determined
Sr. No.
HSN
[PARTI
Tax rate
Name of
commodity
Valuation
Average
Central
State/ Integrated
cess
/service
tax
UT
tax
tax
Monthly
turnover of
the commodity
5. Reason for seeking provisional assessment
6. Documents filed
4
/service
7
8
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
PART I
Reference No.:
To
GSTIN
-Name
(Address)
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Application Reference No. (ARN)
Form GST ASMT-02
[See rule 98(2)]
Date:
Dated
145
Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
Please refer to your application referred to above. While examining your request for provisional assessment, it has been
found that the following information/documents are required for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
PART I
Reference No.:
To
GSTIN –
Name –
(Address) –
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Application Reference No. (ARN)
Form GST ASMT-04
[See rule 98(3)]
Order of Provisional Assessment
Date:
Dated
147
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.
form of
(mode) and bond in the prescribed format by
(date).
(in words) in the
Please note that if the bond and security are not furnished within the stipulated date, the provisional assessment order will
be treated as null and void as if no such order has been issued.
Signature
Name
Designation
148
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
1. GSTIN
2. Name
3. Order vide which security is prescribed
4. Details of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ignation/Status
Date
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
149
I/We..
.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/suc-
cessors 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 full informat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Date
Place
Witnesses
(1) Name and Address
(2) Name and Address
Accepted by me this..
(year)…
nor of
Occupation
Occupation
(month)..
(Designation) for and on behalf of the President of India./ Gover-
.day of
of
(state)”.
150
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
Reference No.:
To
GSTIN
Name
(Add
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST ASMT-07
[See rule 98(5)]
Final Assessment Order
Date:
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
152
1. GSTIN
2. Name
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ASMT-08
[See rule 98(6)]
Application for Withdrawal of Security
3. Details vide which security furnished
4. Details of the security to be withdrawn
Sr. No.
Mode
1
2
5. Verification-
ARN
Date
[PARTI
Reference no./
Debit entry no.
(for cash payment)
Date
Amout
Name of Bank
3
4
5
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 concea
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Plain text (Extract) only
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n 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:
>
(date). If no explanation is
You are hereby directed to explain the reasons for the aforesaid discrepancies by
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
PART I
1. GSTIN
THE KOLKATA 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
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
155
I
hereby solemnly affirm and declare that the information given
hereina
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Plain text (Extract) only
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h 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.
under:
Therefore, on the basis of information available with the department, the amount assessed and payable by you is as
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr. No.
Tax Period
Act
Tax
Interest
Penalty
Others
Total
1
2
3
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
period
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the provisions of the Act or the rules made thereunder.
In this connection, you are directed to appear before the undersigned on
(date) at
(time)
Signature
Name
Designation
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
159
Reference No.:
To
Temporary ID
Name
Address
Tax Period –
SCN reference no. –
–
Preamble >
Form GST ASM – 15
[See rule 100(2)]
Date:
F.Y. –
Date –
Assessment order under section 63
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
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= = = = = = = =
icle stationed at
(address) or in a
(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,
if any
Penalty
Others
Total
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
PART I
1. GSTIN /ID
2. Name
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ASM – 17
[See rule 100(4)]
Application for withdrawal of assessment ord
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Plain text (Extract) only
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Name
Designation
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
163
Reference No.:
To,
GSTIN
Name
Address
Period – F.Y.(s) –
Form GST ADT – 01
[See rule 101(2)]
Date:
to
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the financial year(s)
in accordance with the provisions of section 65. I propose to conduct the said audit at my
your place of business on
office/at
And whereas you are required to:ۥ
(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 fail
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proceedings as deemed fit may be initiated against you under the provisions of the Act.
Signature
Name
Designation
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
165
Reference No.:
To,
GSTIN
Name
Form GST ADT – 03
[See rule 102(1)]
Date:
Address
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
166
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 04
[See rule 102(2)]
Information of Findings upon Secial Audit
has been examined by
Date:
Your books of account
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Plain text (Extract) only
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above
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.
>
Optional
iii. Email Address
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
Wholesale Business
Retail Business
Bonded Warehouse
Service Provision
Leasing Business
Service Recipient
SEZ
Input Service Distributor (ISD)
Works Contract
B. Description (in brief)
(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
(iii) determination of time and value
of supply of goods or services or
both
â˜
167
168
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
(iv) admissibility of input tax credit
of t
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licant's case under any of the provisions of the Act
18. Payment details
Challan Identification Number (CIN) –
Date –
I,
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 are 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
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
Address of appellant at which notices may be sent
Remarks
DD/MM/YYYY
7
Email Address of the appellant
8
Mobile nu
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Plain text (Extract) only
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etters), 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 are 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
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
171
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
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 /
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– 01
[See Rule 108(1)]
Appeal to Appellate Authority
1.
GSTIN/Temporary ID/UIN –
2.
Legal name of the appellant –
3.
Trade name, if any –
4.
Address
5.
Order no. –
Order date
–
6.
7.
Designation and address of the officer passing the order appealed against –
Date of communication of the order appealed against –
8.
Name of the authorized 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
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
Central tax
State/ UT tax
Integrated tax
Cess
e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in
11. Statement of facts:-
12. Grounds of appeal:-
person
–
Yes/No
13. Prayer:-
14. Amount of demand created, admitted and disputed
Particulars of
demand/refund
Particulars
Central
tax
State/
UT tax
Integrated Cess
Total amount
tax
a) Tax/Cess
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Plain text (Extract) only
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= = = = = = = =
Ledger
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid
Sr.
Description
Amount payable
No.
Integrated Central
tax
tax
State/
UT tax
Debit
CESS entry no.
Integrated
tax
1
2
3
4
5
6
7
8
Amount paid
Central
tax
9
State/
UT tax
CESS
10
11
1.
Interest
2.
Penalty
3.
Late fee
4.
Others
(specify)
16. Whether appeal is being filed after the prescribed period – Yes/No
17. If 'Yes' in item 17 –
(a) Period of delay –
(b) Reasons for delay –
I,, hereby solemnly affirm and declare that the information given here-
inabove is true and correct to the best of my knowledge and belief and nothing has been concealed there-from.
Place:
Date:
Name of the Applicant:
174
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PARTI
Form GST APL – 02
[See Rule 108(3)]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
1. Reference Number-
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
5.
Name of the person filing the appeal-
6.
Amo
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Total
Integrated tax
Disputed Deter- Disputed Deter- Disputed Deter-
Amount mined Amount mined Amount mined
Amount
Amount
Amount
9
10
11
a) Tax
b) Interest
c) Penalty
d) Fees
e) Others
f) Refund
Place:
Date:
Designation:
Jurisdiction:
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
177
GSTIN/Temporary ID/UIN –
Form GST APL – 05
[See Rule 110(1)]
Appeal to the Appellate Tribunal
1.
2.
Name of the appellant –
3.
Address of the appellant –
4.
Order appealed against-
Number-
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:
Date-
(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 tax
State/ UT tax
Integrated tax
Cess
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
9.
e) Other charges
(v) Market value of seized
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Plain text (Extract) only
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ayable
Paid through
Debit
Amount of tax paid
Cash/Credit
entry no. Integrated
Central
1
2
3
1. Integrated tax
Ledger
4
Cash Ledger
Credit Ledger
tax
tax
State/UT
tax
CESS
5
6
7
8
9
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Credit Ledger
4.
CESS
Cash Ledger
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid:
Sr.
No.
Description
Amount payable
Integrated Central
State/
Debit
CESS entry no.
Amount paid
Integrated Central
State/
CESS
tax
tax
1
2
3
4
UT tax
5
6
7
tax
8
tax
UT tax
9
10
11
1.
Interest
2.
Penalty
3.
Late fee
4.
Others
(specify)
Place:
I,, hereby solemnly affirm and declare that the information given here-inabove
is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Date:
Name of the Applicant:
Designation/Status:
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Form GST APL – 06
[See Rule 110(2)]
Cross-objections before the Appellate Authority / Appellate Tribuna
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be-
Whether the decision or order appealed against involves any question relating to place of supply –
No
13
Yes
14
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) Order Number and date of Order-
(iii) GSTIN/UIN/Temporary ID-
(iv) Amount involved:
Head
Integrated tax
Central tax
State/UT tax
Cess
Tax
Interest
Penalty
Refund
Total
180
15
16
Details of payment
Head
Central tax
State/UT tax
Integrated tax
Cess
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Tax
Interest
Penalty
Refund
Total
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
(ii) Amount of interest demand dropped or reduced for the period of dispute
(iii) Amount of refund sanctioned or allowed for the period of dispute
(iv) Whether no or lesser amount imposed as penalty
TOTAL
17
18
Reliefs claimed in memorandum of cross
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inst-
68
8.
Name of the representative
9.
Details of the case under dispute:
(i) Brief issue of the case under dispute with synopsis
(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
(v) Market value of seized goods
10. Statement of facts
11. Grounds of appeal
Central tax
State/UT tax
Integrated tax
Cess
12. Prayer
13. Annexure(s) related to grounds of appeal
Verification
I, , hereby solemnly affirm and declare that the information
given here-inabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Name:
Designation/Status:
|
FORM GST TRAN 1
[SEE RULE 117(1),118,119,120]
Transitional ITC/ Stock Statement
1.
GSTN –
2.
Legal name of the registered person –
3.
Trade Name, if any
–
4.
5.
Whether all the returns required under existing law for the period of six months immediately preceding
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Plain text (Extract) only
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= = = = = = = =
tronic credit ledger as State/UT Tax(For all registrations on the same PAN and in the same State)
C Forms
Difference
F Forms
H/I Forms
Registration
No. in
and [Entry Tax]
in last return
existing law
Turnover for
which forms
Pending
tax
payable
on (3)
Turnover for
which forms
Tax payable
on (5)
Pending
ITC reversal
relatable to
[(3) and] (5)
Turnover
for which
forms
Pending
Tax payable
on (7)
Transition
ITC 2-
(4+6-7+9)
1
2
3
4
5
6
7
8
9
10
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Total cenvat
credit unavailed
under existing
law (admissible as
ITC of central
tax) (9-10)
6.
Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140(2)).
(a) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax
Sr.
no
Invoice /
Document no.
Invoice /
document
Date
Supplier's
registration no.
under existing
law
Recipients'
registration no.
under existing
law
Details of capital
g
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Plain text (Extract) only
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credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and 140(6))
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
Sr. no.
HSN (at 6 digit level)
1
2
Unit
3
Qty.
4
7A Where duty paid invoices are available
Inputs
Value
5
Eligible Duties paid on such inputs
6
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service
provider) Credit in terms of Rule 117 (4)
Inputs
UQC
(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):
Name of the
supplier
Invoice
number
Invoice date
Description
Quantity
Value
Eligible
duties and
VAT/[ET]
taxes
PART I]
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
Date on which
entered in
recipients books
of account
185
(c) Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of taxc
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Plain text (Extract) only
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= = = = = = = =
nder existing law (Section 140(8))
8.
Sl. No.
Registration no.
under existing law
(Centralized)
1
2
Tax period to which
the last return filed
under the existing law
pertains
3
Date of filing of
the return
specified in
Column no. 3
4
Balance eligible
cenvat credit carried
forward
GSTIN of receivers
(same PAN) of ITC of
CENTRAL TAX
Distribution document
ITC of
/invoice
CENTRAL TAX
No.
Date
in the said last return
5
6
transferred
7
8
9
Total
9.
a.
b.
Details of goods sent to job-worker and held in his stock on behalf of principal under section 141
Details of goods sent asprincipal to the job worker under section 141
Sr.
No.
Challan
No.
Challan
date
Type of goods
(inputs/semi-finished/
1
2
Details of goods with job- worker
finished)
HSN
Description
Unit
Quantity
Value
3
4
5
7
8
9
GSTIN of Job Worker, if available
Total
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr.
No.
Challan
No.
Challan
date
Type of goods
(inputs/ semi-finished/
finished)
1
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Plain text (Extract) only
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= = = = = = = =
o.
Total
Document date
2
3
GSTIN no. of
recipient, (if
applicable)
4
Name &
Address of
recipient
Details of goods with job- worker
HSN
6
Description
Unit
Quantity
Value
8
Verification (by authorized signatory)
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
Place
Date
Signature
Name of Authorized Signatory
Designation/Status.
188
THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 29, 2017
[PART I
FORM GST TRAN-2
[SEE RULE 117(4)]
PART I]
Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried
forward to Electronic Credit ledger.
Opening stock for the tax period
HSN (at 6 digit
level)
1
Outward supply made
Closing balance
Central
Integrated
ITC
Unit
Qty.
Qty
Value
Tax
Tax
allowed
Qty
2
3
4
5
6
7
8
9
1.
GSTIN –
2.
Name of Taxable person
3.
Tax Period: month.
year.
4.
5.
Cre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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