The Madhya Pradesh Goods and Services Tax Amendment Rules, 2017

The Madhya Pradesh Goods and Services Tax Amendment Rules, 2017
FA 3-40/2017-1-V-(83) Dated:- 5-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 5th August 2017
No. F-A 3-40-2017-1-V-(83). In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby, makes the following further amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
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ya Pradesh Goods and Services Tax Rules, 2017, namely :-
In the said rules.
AMENDMENTS
1. In rule 44,—
( 1 ) in sub-rule (2) for the words “integrated tax and central tax”, the wrods “cetral tax, State tax, Union
territory tax and integrated tax” shall be substituted;-
(2) in sub-rule (6), for the words and letter “IGST and CGST”, the words “central tax, State tax, Union territory
tax and integrated tax” shall be substituted;
869
870
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2.
in rule 96, in clause (b) of sub-rule (1), and in sub-rule (3), for the words, letters and figures, “FORM
GSTR 3”, the words, letters and figures “FORM GSTR 3 or FORM GSTR-3B, as the case may be;”
shall be substituted;
3.
after rule 96, the following rule shall be added, namely:-
“96A. Refund of integrated tax paid on export of goods or services under bond or

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covered by the said invoices have been exported out of India
shall be electronically transmitted to the common portal from the said system.
Where the goods are not exported within the time specified in sub-rule (1) and the
registered person fails to pay the amount mentioned in the said sub-rule, the export as
allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said
amount shall be recovered from the registered person in accordance with the provisions of
section 79.
The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule
(3) shall be restored immediately when the registered person pays the amount due.
(5) The Government, by way of notification, may specify the conditions and safeguards under
which a Letter of Undertaking may be furnished in place of a bond.
4.
(6)
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o believe that a place of business or any other place is to be
visited for the purposes of inspection or search or, as the case may be, seizure in accordance
with the provisions of section 67, he shall issue an authorisation in FORM GST INS-
01 authorising any other officer subordinate to him to conduct the inspection or search or, as
the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2)
of section 67, the proper officer or an authorised officer shall make an order of seizure in
FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the the owner or the
custodian of goods, from whose custody such goods or things are seized, the custody of such
goods or things for safe upkeep and the said person shall not remove, part with, or otherwise
deal with the goods or things except with the previous permission of such officer.
(4) Where it is not

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-04 and furnishing of
a security in the form of a bank guarantee equivalent to the amount of applicable tax
, interest and penalty
payable.
Explanation. For the purposes of the rules under the provisions of this Chapter, the applicable tax”
shall include central tax and State tax or central tax and the Union territory tax, as the case may be and
the cess,
if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2)
In case the person to whom the goods were released provisionally fails to produce the goods at the
appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the
tax, interest and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or
hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or
person,
whichever
things or the amount

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g therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax
and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax,
interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper
officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement,
accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73
or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the
service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST
DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in
respect of the said notice.

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“the defaulter”) to the Government under any of the provisions of the Act or the rules
made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to
deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of
sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government
or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation
or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the
Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a
defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of
clause (b) of sub-section (1) of section 79, the proper officer shall prepa

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ned to the unsuccessful
bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5)The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to
make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount,
the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in
FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of
recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction
and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction
is considered to be non-competitive due to lack of adequate participation or due to low bids.
145.
Recovery from a third person.-(1)The proper officer

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by sale of movable or immovable property.-(1)The proper officer shall prepare a list of
movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market
price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any
870(4)
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transaction with regard to such movable and immovable property as may be required for the recovery of the
amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share
in a corporation, or other movable property not in the possession of the defaulter except for property deposited
in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distrai

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provision of this Chapter, where the property to be sold is a
negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction,
sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of
the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under
recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such
officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful
bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may
be.
(7)The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from
the date of issue of the notice referred to in su

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, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or
as his own property, but on account of or in trust for any other person, or partly on his own account and partly
on account of some other person, the proper officer shall make an order releasing the property, wholly or to such
extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter
as his own property and not on account of any other person, or was in the possession of some other person in
trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject
the claim and proceed with the process of sale through auction.
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870 (5)
(12)

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ecovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of
auction
and release the goods.
(15)The proper officer shall cancel the process and proceed for re-auction where no bid is received or the
auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
148.
Prohibition against bidding or purchase by officer.-No officer or other person having any duty to
perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid
for, acquire or attempt to acquire any interest in the property sold.
149.
Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall
take place on a Sunday or other general holidays recognized by the Government or on any day which has been
notified by the Government to be a holiday for the area in which the sale is to take place.
150.
Assistance by police.-The proper officer may seek s

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of such order shall be affixed on some conspicuous part of the office of the proper officer, and
another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address
of the corporation and in the case of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper
officer, and such payment shall be deemed as paid to the defaulter.
870(6)
23
152.
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Attachment of property in custody of courts or Public Officer. Where the property to be attached is
in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court
or officer, requesting that such property, and any interest or dividend becoming payable thereon

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ounts so
realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter
shall,-
(a)
first, be appropriated against the administrative cost of the recovery process;
(b)
next, be appropriated against the amount to be recovered;
155.
(c)
next, be appropriated against any other amount due from the defaulter under the Act or the
Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017
or any of the State Goods and Services Tax Act, âËœâ۬and the rules made thereunder: and
(d) any balance, be paid to the defaulter.
Recovery through land revenue authority.-Where an amount is to be recovered in accordance with
the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the
Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST
DRC- 18 to recover from the person concerned, the amount specified in the certific

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all for a report from the jurisdictional officer about the financial ability
of the taxable person to pay the said amount.
(2)
Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the
Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make
payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
The facility referred to in sub-rule (2) shall not be allowed where-
(3)
159.
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870 (7)
(a) the taxable person has already debuted on the payment of any amount under the Act or the
Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act.
2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b

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is of perishable or hazardous nature, and if the taxable person pays an amount
equivalent to the market price of such property or the amount that is or may become payable by the taxable
person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-
23, on proof of payment.
(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of
perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized
thereby shall be adjusted against the tax, interest. penalty, fee or any other amount payable by the taxable
person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an
objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may,
after affording an opportunity of being heard to the person filing the objection. release the said property by an
order in FO

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concerned officer with
reference to the particulars furnished in the application, or any other information, which may be considered
relevant for the examination of such application.
(3)
The Commissioner, after taking into account the contents of the said application, may, by order in
FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and
has made full and true disclosure of facts relating to the case, allow the application indicating the compounding
amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of
the application.
870(8)
(4)
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The application shall not be decided under sub-rule (3) without affording an opportunity of being heard
to the applicant and recording the grounds of such rejection.
(5)
Th

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ounding proceedings and the provisions the Act
shall apply as if no such immunity had been granted.*;
7.
after form “GSTTRAN-2”, the following forms shall be added, namely:-
“FORM-GST-RFD-01
¡See rute 89(1))
Application for Refund
Select: Registered Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2.
Legal Name:
3.
Trade Name, if any:
4.
Address:
5.
Tax Period:
From >
To
6.
Amount of Refund Claimed:
7.
Act
Tax
Interest Penalty
Fees
Others
Total
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
C.
Exports of goods services- Without payment of Tax, i.c., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Paymen

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of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
b.
Name of the Bank
C.
Bank Account Type
d.
Name of account holder
e.
Address of Bank Branch
:
f.
IFSC
g.
MICR
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
No âËœ
DECLARATION
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
870(10)
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d therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement -1
(Annexure 1)
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
GSTIN/UIN
No.
Invoice details
Date
Rate
Value
1
2
3
4
5
Taxable
value
6
Amount
Place of Supply
Integrated Tax
Central Tax
8
State/UT Tax
9
Cess
(Name of State)
10
11
Part A: Outward Supplies
(GSTR-1: Table 4 and 5)
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GSTIN
Invoice details
Rate Taxable
valuc
of
supplier
No
Date Value
Amount of Tax
Place of
supply
(Name
Integrated
Central State/
CESS
of State)
Whether input or input
service/ Capital goods
(incl plant and
machinery)/ Ineligible for
ITC
Amount of ITC available
Integrated
Tax
Central
Tax
State/
Cess
UT Tax
tax
UT

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GSTIN of
recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
EGM Details
BRC/FIRC
No.
Date Value
Goods/
HSN/
UQC
QTY
No.
Date Port Code
Rate
Taxable
Amt.
Ref No.
Date
No.
Date
Services
SAC
value
(G/S)
I
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
6A. Exports
Refund Type: Export without payment of Tax-Accumulated ITC
(GSTR- 1: Table 6A)
Note 1. Shipping Bill and EGM are mandatory; – in case of goods.
2. BRC/FIRC details are mandatory- in case of Services
870 (13)
Statement 4
Supplies to SEZ/SEZ developer
Refund Type:On account of supplies made to SEZ unit/ SEZ Developer
(GSTR-1 Table 6B and Table 9)
870(14)
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GSTIN of
recipient
Invoice details
Shipping bill Bill of
export
Integrated Tax
Amended
Value
(Integrated
Tax)
(If Any)
Debit Note
Integrated
Tax /
Amended
Credit Note
No.
Date
Value
N

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e
Capital
of
goods (incl
Integrated
Tax)
Integrated
Integra
State)
plant and
Tax /
Amended
Tax
Amen
Integrated Central State/
Cess
(If Any)
machinery)/
Tax
Tax
(If any)
(If an
No
Date
Valuc
Ineligible
for ITC
1
2
IN
3
4
5
in
Integrated Central State/
CESS
tax
Tax
UT
5
Tax
6
7
8
9
10
11
12
13
14
15
16
17
18
UT
Tax
19
(GSTR-2: Table 3 and Table 6)
870 (15)
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Details (issued in pursuance of Section 77 (1) and (2), if any:
870(16)
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Order No:
Order Date:
GSTIN/
UIN
Details of invoice covering transaction considered as intra-State / inter-State transaction
carlier
Transaction which were held inter State/intra-State supply
subsequently
Name
Invoice details
Integrated Central
(in case

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्त 2017
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 required to be furnished by the applicant, claiming refund under clause (a) or clause (b)
or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM-GST-RFD-02
[See rules90(1), 90(2) and 95(2)]
Acknowledgment
Your application fo

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…… Dated
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a
provisional basis:
Date:
Place:
Sr.
Description
Central
No
Tax
State/UT Integrated Tax
tax
Cess
Amount
of refund
j.
claimed
10% of the amount
ii.
claimed as refund
(to be sanctioned later)
Balance amount (i-ii)
iii.
Amount
of refund
iv.
sanctioned
V.
Bank Details
Bank Account No. as per
application
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
viii.
MICR
ix.
Signature (DSC):
Name:
Designation:
Office Address:
Payment Advice No: –
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FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94}
To PAO/ Treasury/RBI/Bank
Refund Sanction Order No.
Order Date
GSTIN/UIN/Temporary ID â—‡
Name: >
Refund Amount (as per Order):
Payment Advice
Date:
Description
Net
Refund
amo

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ws:
*Strike out whichever is not applicable
870(22)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
Description
Integrated Tax
Central Tax
State/ UT tax
Cess
T
I
P F
â—‹ Total
T
I
P
FO Total T
I
P F
0 Total
P
â—‹
Total
1. Amount of refund/interest*
claimed
2. Refund sanctioned on provisional
basis (Order No….date) (if
applicable)
3. Refund amount
>
inadmissible
4. Gross amount to be paid (1-2-3)
5. Amount adjusted against
outstanding demand (if any) under
the existing law or under the Act.
Demand Order No…… date…
Act Period
6. Net amount to be paid
Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
*Strike out whichever is not applicable
*1. I hereby sanction an amount of INR
@Strike out whichever is not applicable
to M/s
_having GSTIN
under sub-section (5) of section

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à¤â€¦Ã Â¤â€”स्त 2017
870 (23)
870(24)
Reference No.
To
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM-GST-RFD-07
[See rute 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No. .
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
Amount of Refund claimed
ji.
Net Refund Sanctioned on Provisional Basis
(Order No…date;
Refund
amount inadmissible rejected
iii.
>
iv.
V.
Refund admissible (i-ii-iii)
Refund adjusted against outstanding demand
(as per order no.) under existing law or under
this law.. Demand Order No.
dat

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Allowed
iii.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
870(26)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST RFD-10
[See rule 95(1)}
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name
:
3.
Address
:
4.
Tax Period (Quarter)
: From To
5.
Amount of Refund Claim
:
6.
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
Details of Bank Account:
a.
Bank Account Number
b.
Bank Account Type
C.
Name of the Bank
d.
Name of the Account Holder/Operator
e

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nished
4. Details of bond furnished
Bond:
Letter of Undertaking
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
1
2
3
Note Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5
5. Declaration –
(i)
(ii)
(iii)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on
export of goods or services.
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the
amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory
Name
Designation/Status
Date
870(28)
I/We..
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”सà¥Â

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hed such
guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export
of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
guarantee or by endorsing his rights under the above-written bond or both;
1/We further declare that this bond is given under the orders of the Government for the p

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representatives/successors and
assigns by these presents, hereby jointly and severally undertake on
President
this
day of.
to the
(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule
(1) of rule 96A;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of
export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount
equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Occupation

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ansporting goods that have escaped payment of tax
is an owner or operator of a warehouse or a godown or a place where goods that have
escaped payment of taxhave been stored
has kept accounts or goods in such a manner as is likely to cause evasion of tax
payable under this Act.
OR
C.
goods liable to confiscation / documents relevant to the proceedings under the Act are
secreted in the business/residential premises detailed herein below
Therefore,
âËœ
in excrcise of the powers conferred upon me under sub-section (1) of section 67 of the
Act, I authorize and require you to inspect the premises belonging to the above
mentioned person with such assistance as may be necessary for inspection of goods or
documents and/or any other things relevant to the proceedings under the said Act and
rules made thereunder.
OR
âËœ
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the above premises with such assistance as

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 Â¤Â¯Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST INS-02
ORDER OF SEIZURE
[See rule 139 (2)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section
67 was conducted by me on
at : AM/PM in the following premise(s):
âËœâËœ
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents / papers and goods found
during the inspection/search, I have reasons to believe that certaingoods liable to confiscation
and/or documents and/or books and/or things useful for or relevant to proceedings under this
Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of
section 67, I hereby seize the following goods/books/documents and things:
A) Details of Goods

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017
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section
67 was conducted on //
: AM/PM in the following premise(s):
af
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents / papers and goods found
during the inspection/search, I have reasons to believe that certain goods liable to
confiscation and/or documents and/or books and/or things useful for or relevant to
proceedings under this Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I
hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with
the goods except without the previous permission of the undersigned:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
Place:
Da

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rupees. On my request
the goods have been permitted to be released provisionally by the proper officer on execution
of the bond of value
.rupees and a security of
..rupees
against which cash/bank guarantee has been furnished in favour of the President/ Governor;
and
WHEREAS I undertake to produce the said goods released provisionally to me as and when
required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fincand other lawful chargesdemanded by the proper officer
are duly paid within ten days ofthe date of demand thereof being made in writing by the said
proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of thiscondition, the
same shall be in full force:
AND the President/Governor shall, at his option, be competent to make good all thelosses
and damages from the amount of the security deposit or by endorsinghis rights under the
above-written bond or both;
IN THE WITNESS THEREOF the

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o the:
market price of such goods or things
(amount in words and digits), being an
âËœ
âËœ
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
Name and Designation of the Officer
Reference No:
ÃŽ¤ÃŽ¿
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC – 01
[See rule 142(1)]
GSTIN/ID
Name
Address
Tax Period
F.Y.
Section / sub-section under which SCN is being issued –
SCN Reference No.
3-
Date
–
Summary of Show Cause Notice
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
Reference No:
To
Date:
Act –
Sr.
Tax
Act
Place of
Tax /
(Amount in Rs.)
Others
Total
No.
Period
supply
Cess
(name of
State)
1
2
3
4
5
6
7
Total
GSTIN/ID
Name
FORM GST DRC -02
[See rule 142(1)(b)]
Address
SCN Ref. No.
14ۥ 111
Statement

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eriod
Act Place of supply
(POS)
Tax/ Interest
Cess
Penalty, if
applicable
Total Ledger Debit
Date of
utilised
entry
debit
(Cash/
no.
entry
Credit)
2
3
4
5
7
8
9
10
11
8. Reasons, if any –
>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation Status
Date
Reference No:
ÃŽ¤ÃŽ¿
GSTIN/ID
Name
Address
Tax Period
ARN-
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC-04
[See rule 142(2)]
F.Y.
Date –
Date:
870 (39)
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged
to the extent of the amount paid and for the reasons stated therein.
Copy to
Reference No:
To
GSTIN/ID
Nam

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hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation Status
Date –
1. Details of order
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved ->
classification, valuation, rate of tax, suppression of
turnover, excess ITC claimed, excess refund released,
place of supply, others (specify)
3. Description of goods / services
Sr. No.
HSN
Description
870 (41)
4. Details of demand
(Amount in Rs.)
Sr.
Tax
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
No.
rate
1
2
3
4
5
6
7
8
5. Amount deposited
Sr. No.
1
Tax Period
Act
Tax/ Cess
2
3
4
Interest
5
Penalty Others
Total
7
8
Total
Copy to
Signature
Name
Designation
870(42)
Referenc

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 Â¤Â§Ã Â¥ÂÃ Â¤Â¯Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
870 (43)
FORM GST DRC-09
[See rule 143]
Particulars of defaulter –
GSTIN
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Order for recovery through specified officer under section 79
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable
under the provisions of the > Act by the aforesaid
person who has failed to make payment of such amount. The details of arrears are given in
the table below:
(Amount in Rs.)
Act
Tax/Cess Interest Penalty
Others
Total
2
3
5
6
Integrated tax
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the > Actto recover
the amount due from the >as mentioned above.
Signature
Name
Designation
Place:
870(44)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“à¤Â

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paid at the time of sale or as per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for
auction and resold.
Place:
Date:
To,
Schedule
Serial No.
Description of goods
Quantity
1
2
3
Signature
Name
Designation
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
Please refer to Public Auction Reference no.
of auction conducted on
instant case.
dated
On the basis
you have been found to be a successful bidder in the
You are hereby, required to make payment of Rs.
from the date of auction.
within a period of 15 days
The possession of the goods shall be transferred to you after you have made the full payment
of the bid amount.
Place:
Date:
Signature
Name
Designation
Demand order no.:
Reference no. of recovery:
Period:
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM

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्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
The
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
the provisions of the > Act by > holding > who has failed to make payment of such amount; and/or
It is observed that a sum of rupees
person from you; or
is due or may become due to the said taxable
It is observed that you hold or are likely to hold a sum of
the said person.

rupees
for or on account of
to the Government forthwith or upon
You are hereby directed to pay a sum of rupees
the money becoming due or being held in compliance of the provisions contained in clause
(c)(i) of sub-section (1) of section 79 of the Act.
Please note that any payment made by you in compliance of this notice will be deemed under
sectio

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ªÃ Â¤Â¤Ã Â¥ÂÃ Â¤Â°, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC – 14
[See rule 145(2)]
Certificate of Payment to a Third Person
870 (47)
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
you have discharged your liability by making a payment
of Rs.
dated
for the defaulter named below:
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will constitute a good and sufficient discharge of your liability to above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
Designation
870(48)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
ÃŽ¤ÃŽ¿
The Magistrate /Judge of the Court

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of Rs…
being the arrears of
tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act.
The immovable goods mentioned in the Table below are, therefore, attached and will
be sold for the recovery of the said amount. You are hereby prohibited from transferring or
creating a charge on the said goods in any way and any transfer or charge created by you
shall be invalid.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
No.
Flat No.
1
2
4
Name of Road Localit District Stat
the
yl
Premises Stree Village
/Building
3
e
PIN
Code
Latitude Longitude
(optiona (optional)
1).
5
7
8
9
10
Place:
Date:
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
1
2
3
Signature
Name
Designation
870(50)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC – 17
(See rule 147(4)]
Notice for Au

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per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for
auction and resold.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
Name of
No.
Flat No.
Road Localit District Stat
the
yl
Premises Stree Village
e
PIN
Code
Latitude Longitude
(optiona (optional)
1).
/Building
t
2
3
4
5
6
7
8
10
Place:
Date:
Schede hares)
No.
Name of the kayany
Quantity
Sign dare
Name
Desreptioni
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
870 (51)
FORM GST DRC – 18
[See rule 155]
To
Name & Address of District Collector
Demand order no.:
Reference number of recovery:
Period:
I…
Date:
Date:
Certificate action under clause (e) of sub-section (1) section 79
do hereby certify that a sum of Rs……
has been
demanded from and is payable by M/s
holding GSTIN

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ovisions of clause
(f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
Details of Amount
Description
Central tax
State/UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
Signature
Name
Designation
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
870 (53)
FORM GST DRC-20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Instalments
1. Name of the taxable person-
2. GSTIN –
3. Period
In accordance with the provisions of section 80 of the Act, I request you to allow me
extension of time upto
tax/other dues in
Demand ID
for payment of tax/ other dues or to allow me to pay such
instalments for reasons stated below:
Description
Central tax
State /UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons: –
Upload Documer
Verification
Ihereby solemnly

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ax and other dues amounting to rupees
monthly instalments.
– in
OR

(date)
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been
examined and it has not been found possible to accede to your request for the following
reasons:
Reasons for rejection
Place:
Date:
Signature
Name
Designation
Reference No.:
ÃŽ¤ÃŽ¿
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC – 22
[See rule 159(1)]
Date:
870 (55)
Name
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section83
It is to inform that M/s
– (name) having principal place of business at
-(address) bearing registration number as
(GSTIN/ID), PAN
–
is
a registered taxable person under the > Act.

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¤Â°, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC – 23
[See rule 159(3), 139(5) & 159(6)]
Date:
Name
Address
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Order reference No. –
Date-
Restoration of provisionally attached property / bank account under section83
Please refer to the attachment of > account in your> having account no. >, attached vide above referred
order, to safeguard the interest of revenue in the proceedings launched against the person.
Now, there is no such proceedings pending against the defaulting persen which warrants the
attachment of the said accounts. Therefore, the said account may now be restored to the
person concerned.
or
Please refer to the attachment of property > attached vide above referred
order to safeguard the interest of revenue in the proceedings launched against the person.
Now, there is no such proceedings pending against the defaulting person which warrants the
atta

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provision for discharge of the current and anticipated liabilities, before the final
winding up of the company.
Place:
Date:
Name
Designation
870(58)
Reference No >
Date >>
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST DRC-25
[See rule 161]
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
>has enhanced/reduced the dues covered by the above mentioned demand order
.vide order no.
and the dues now
stands
stands at Rs…
The recovery of enhanced/reduced amount of Rs..
continued from the stage at which the recovery proceedings stood immediately before
disposal of appeal or revision. The revised amount of demand after giving effect of appeal /
revision is given below:
Financial year:
(Amount in Rs.)
Act

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ls thereof
DECLARATION
(1) I shall pay the compounding amount, as may be fixed by the Commissioner.
(2)
Name
I understand that I cannot claim, as a matter of right, that the offence committed by me
under the Act shall be compounded.
Signature of the applicant
870(60)
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 5 à¤â€¦Ã Â¤â€”स्त 2017
FORM GST CPD-02
[See rule 162(3)]
Reference No:
Date:
To
GSTIN/ID
Name
Address
ARN
Date –
Order for rejection / allowance of compounding of offence
This has reference to your application referred to above. Your application has been examined
in the department and the findings are as recorded below:
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in
respect of the offences stated in column (2) of the table below on payment compounding
amount indicated in column (3):
Sr. No.
(1)
Offence
(2)
Compounding a

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