The Mizoram Goods and Services Tax (Second Amendment) Rules, 2017
J.21011/1/2017-TAX/Part-I Dated:- 10-7-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
NOTIFICATION
No.J.21011/1/2017-TAX/Part-I, the 10 July, 2017. In exercise of the powers conferred by Section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the Mizoram goods and Services Tax (Second Amendment) Rules, 2017 with effect from 1st July, 2017.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram, Taxation Department.
The Mizoram Goods and Services Tax (Second Amendment) Rules, 2017
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Mizoram Goods and Services Tax (S
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otal of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by the application of rule 30 or rule 31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(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 s
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through an agent.-The value of supply of goods between the principal and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent. of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of 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.,
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ring rule 30.
32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India 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 mon
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mount exceeding one lakh rupees and up to ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five 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 allocat
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ice and the purchase price and where the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or 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 Act between
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ure agent” means a person who (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of 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 m
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s, as applicable, in %)
Explanation.- For the purposes of the provisions of this Chapter, the expressions-
(a) “open market value” of a supply of goods or services or both means the full value in money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not 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 condition
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specified in the provisions of Chapter VI are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person.
(3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.- (1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the 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 t
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ter, that had been reversed earlier.
38. Claim of credit by a banking company or a financial institution.- A banking company or a financial institution, including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of 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 rem
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otherwise) and the amount of eligible input tax credit;
(c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d);
(d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
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
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r invoice, as prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any 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 re
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h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit and include the Input Service Distributor credit note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month in which such credit note and invoice was issued.
40. Manner of claiming credit in special circumstances.- (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax 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 su
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diately preceding the date from which he becomes liable to pay tax under section 9, in the case of a claim under clause (c) of sub-section (1) of section 18;
(iv) on the day immediately preceding the date from which the supplies made by the registered person becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18;
(d) the details furnished in the 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 GSTR4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and
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tificate issued by a practicing chartered accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
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 p
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intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies, be denoted as 'T4';
(g) 'T1', 'T2', 'T3' and 'T4' shall be determined and declared by the registered person at the invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as-
C2= 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 a
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territory tax and integrated tax;
(m) the amount equal to aggregate of 'D1' and 'D2' shall be added to the output tax liability of the registered person:
Provided that where the amount of input tax relating to inputs or input services used partly for the purposes other than business and partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in '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
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(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used 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 GS
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respect of capital goods for a tax period:
Provided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c), the value of 'A' arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof shall be added to the aggregate value '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 duri
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territory tax and integrated tax.
44. Manner of reversal of credit under special circumstances.- (1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be 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 i
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) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1) and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. 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
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referred to in sub-section (3) of section 17-
(a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale value of such security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
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 add
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oods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(n) place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce;
(o) address of delivery where the same is different 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 Government 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 in
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namely,-
(a) the recipient is not a registered person; and
(b) the recipient does not require such invoice, and
shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.
47. Time limit for issuing tax invoice.- 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 t
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rtal in FORM GSTR-1.
49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) 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 repres
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recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(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,
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signature of the supplier or his authorised representative.
52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(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
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registered, of the recipient;
(g) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(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 mad
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ning alphabets or numerals or special characters- hyphen or dash and slash symbolised as- “-“, “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document i
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supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. 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 Government, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of in
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te copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving 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 o
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stage thereof.
(3) Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto.
(4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by hi
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ined electronically, a log of every entry edited or deleted shall be maintained.
(9) Each volume of books of account maintained manually by the registered person shall be serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) 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)
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quantity (wherever applicable) of goods or services utilized in the execution of works contract;
(d) the details of payment received in respect of each works contract; and
(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward 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
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ically readable format.
(3) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files.
58. 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 Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-r
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the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand.
Chapter VIII
Returns
59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either 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) co
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d earlier by the supplier shall stand amended to the extent of modifications accepted by him.
60. Form and manner of furnishing details of inward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in subsection (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
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common portal and the said recipient may include the same in FORM GSTR-2.
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2.
(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 man
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the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.
(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 detail
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he return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
Explanation.- For the purpose of this sub-rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the 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
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n by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM 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 o
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ers of returns.- A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.
69. Matching of claim of input tax credit .- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for 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 recommen
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ough the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
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 suppl
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ient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
72. Claim of input tax credit on the same invoice 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, namely:
(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 sect
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by the corresponding recipient in his valid return.
74. Final acceptance of reduction in output tax liability and communication thereof. (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to 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 mis-matched 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 t
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debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) rectification by a supplier means deleting or correcting the details of an outward supply inhis 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 soas 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) o
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d the date of matching to such date as may be specified therein.
79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.- (1) Any discrepancy in the details furnished by the operator 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-ru
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ce under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR 9B.
(2) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts 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, sh
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ollowing conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or
(b) 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 recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examinatio
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ss he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) 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 Act, 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.
(
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goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish 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
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gistered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act 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 subsection (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 determ
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accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and 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 Act on the common portal and every claim
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matter, through the common portal in FORM GST PMT-04.
Explanation.- 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.
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) Intern
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nt activity or any ad hoc deposit:
Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Explanation.- For 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 Act, 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.
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d taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 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 rejecte
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paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by 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
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and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods;
(c) a statement containing the number and date of invoices 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 refu
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upplies, other than nil-rated or fully exempt supplies;
(i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account 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 Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost acc
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of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services 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 therelevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply ofgoods 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 ofservices made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
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yable on such inverted rated supply of goods
Explanation.- For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted Total turnover” shall have the same meanings as 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 FOR
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od of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the 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 registr
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n (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such 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
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credit ledger.
(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be 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 th
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nd Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and
(c) such other restrictions or conditions 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, 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 cove
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ived from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund 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
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Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation.
(4) The Government shall, by an order, constitute 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 en
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ontrol of the applicant, as may be necessary for proper evaluation of the application;
(b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State 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 Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in materia
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requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application 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
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the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07.
(6) The applicant may file an application 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
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ST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen 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 su
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oper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 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 Central Government and the State Government shall appoint officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obta
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against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional 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 of
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rovided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM 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 App
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ber shall be issued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or 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 the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for everyone 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
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ere the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been 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 Appell
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indicating the final amount of demand confirmed by the Appellate Tribunal.
114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. 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 Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an a
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al number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i);
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or subsection (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
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ale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or more and forty per cent. for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of
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tion (11) of section 142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. 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
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y it .
(2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(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
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ed the age of sixty-two years.
125. Secretary to the Authority.- The Additional Director General 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 comm
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cy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
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 comm
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issue notices to such other persons as deemed fit for fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. 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
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all have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
133. 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
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red person.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.
136. 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
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OTIFICATION
No.J.21011/1/2017-TAX/Part-I, the 10th July, 2017.
In exercise of the powers conferred by
Section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on
the recommendations of the Council, hereby notifies the Mizoram goods and Services Tax (Second
Amendment) Rules, 2017 with effect from 1st July, 2017.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram
Printed at the Mizoram Government Press, Aizawl. C/50
The Mizoram Goods and Services Tax (Second Amendment) Rules, 2017
1
In exercise of the powers conferred by section 164 of the Mizoram Goods and Services
Tax Act, 2017 (6 of 2017), the Government of Mizoram, hereby makes the following rules
further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Mizoram Goods and Services Tax (Second Amendment)
Rules, 2017.
(2)
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rther amount in money that is equivalent to
consideration not in money as determined by the application of rule 30 or rule 31 in that
order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the exchange of
an old phone and if the price of the new phone without exchange is twenty four thousand
rupees, the open market value of the new phone is twenty four thousand rupees.
(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
2
persons as specified in sub-section (4) and (5) of section 25 or wher
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tween the principal and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the supplier, be
ninety per cent. of the price charged for the supply of goods of like kind and quality by the
recipient to his customer not being a related person, where the goods are intended for further
supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of
like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the
day of the supply. Another independent supplier is supplying groundnuts of 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) w
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f certain supplies.- (1) Notwithstanding anything
contained in the provisions of this Chapter, the value in respect of supplies specified below shall,
at the option of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency,
including money changing, shall be determined by the supplier of services in the following
manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to
the difference in the buying rate or the selling rate, as the case may be, and the Reserve
Bank of India 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 cur
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) five thousand and five hundred rupees and one tenth of a per cent. of the gross
amount of currency exchanged for an amount exceeding ten lakh rupees,
subject to a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air provided
by an air travel agent shall be deemed to be an amount calculated at the rate of five 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 ââ¬Åbasic fareâ⬠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,
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negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is
not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase
price of such goods by the defaulting borrower reduced by five percentage points for every
quarter or part thereof, between the date of purchase and the date of disposal by the person
making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which
is redeemable against a supply of goods or services or both shall be equal to the money value of
the goods or services or 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 Act between distinct persons as referred to in section 25, where input tax
cred
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al agreement with the recipient of supply to act as his pure agent
to incur expenditure or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so procured
or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition
to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of 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.
There
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provisions of this Chapter, the expressions-
(a) ââ¬Åopen market valueâ⬠of a supply of goods or services or both means the full value in
money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess
payable by a person in a transaction, where the supplier and the recipient of the supply are
not 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 qualityâ⬠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
6
36.
Input Tax Credit
Documentary requirements and conditions for claiming input tax credit.- (1)The
input t
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ained in the said
document, and the relevant information, as contained in the said document, is
furnished in FORM GSTR-2 by such person.
No input tax credit shall be availed by a registered person in respect of any tax that
has been paid in pursuance of any order where any demand has been confirmed on
account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered
person, who has availed of input tax credit on any inward supply of goods or services or both, but
fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon,
within the 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
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y a banking company or a financial institution.- A banking company or
a financial institution, including a non-banking financial company, engaged in the supply of
services by way of accepting deposits or extending loans or advances that chooses not to comply
with the provisions of sub-section (2) of section 17, in accordance with the option permitted
under sub-section (4) of that section, shall follow the following procedure, namely,-
39.
(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 admis
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nput tax credit on account of central tax, State tax, Union territory tax and
integrated tax shall be distributed separately in accordance with the provisions of
clause (d);
the input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
recipients ââ¬Â¨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 –
Câââ¬Å¡Â = (tâââ¬Å¡ÂÃÆ·T) ÃÆââ¬â C
where,
“C” is the amount of credit to be distributed,
“t” is the turnover, as referred to in section 20, of person Râââ¬Å¡Â during the relevant
period, and
ââ¬ÅTâ⬠is the aggregate of the turnover, during the relevant period, of all recipients to
whom the input service is attributable in ac
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of rule 54, clearly indicating in such invoice that it is issued only
for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an
Input Service Distributor by the supplier shall be distributed in the manner and subject to
the conditions specified in clauses (a) to (f) and the amount attributable to any 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
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ibutor
invoice to the recipient entitled to such credit and include the Input Service Distributor credit
note and the Input Service Distributor invoice in the return in FORM GSTR-6 for the month in
which such credit note and invoice was issued.
40. Manner of claiming credit in special circumstances.- (1) The input tax credit claimed
in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or
inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital
goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be
subject to the following conditions, namely,-
(a) the input tax 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
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pay tax under section 9, in the case of a claim under clause (c) of sub-section
(1) of section 18;
(iv)
on the day immediately preceding the date from which the supplies made
by the registered person becomes taxable, in the case of a claim under clause (d)
of sub-section (1) of section 18;
(d) the details furnished in the 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
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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
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t accountant certifying that the sale, merger, de-merger, amalgamation, lease or
transfer of business has been done with a specific provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the transferor
and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be
credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his
books of account.
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 th
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r effecting supplies other than exempted but including zero rated
supplies, be denoted as 'T4';
(g) ââ¬Â¨Tâââ¬Å¡Â', ââ¬Â¨Tâââ¬Å¡ââ¬Å¡', ââ¬Â¨T3' and ââ¬Â¨T4' shall be determined and declared by the registered person at
the invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be called
common credit, be denoted as 'C2' and calculated as-
C2=C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'Dâââ¬Å¡Â'
and calculated as-
where,
Dâââ¬Å¡Â= (EÃÆ·F) ÃÆââ¬â Câââ¬Å¡ââ¬Å¡
'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 ââ¬Â¨E/F' shall be calculated
by taking values of ââ¬Â¨E' and 'F' of the last tax period for which the
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tral tax, State
tax, Union territory tax and integrated tax;
(m) the amount equal to aggregate of ââ¬Â¨Dâââ¬Å¡Â' and ââ¬Â¨D2' shall be added to the output tax
liability of the registered person:
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Provided that where the amount of input tax relating to inputs or input services used
partly for the purposes other than business and partly for effecting exempt supplies has
been identified and segregated at the invoice level by the registered person, the same shall
be included in ââ¬Â¨Tâââ¬Å¡Â and ââ¬Â¨Tâââ¬Å¡ââ¬Å¡' 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 respe
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lates.
43. Manner of determination of input tax credit in respect of capital goods and reversal
thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of section 16, the input
tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of
section 17, being partly used for the purposes of business and partly for other purposes, or partly
used for effecting taxable supplies including zero rated supplies and partly for effecting exempt
supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the
following manner, namely,-
(a) the amount of input tax in respect of capital goods used 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
exclusi
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ounts of 'A' credited to the electronic credit ledger under clause
(c), to be denoted as 'To', shall be the common credit in respect of capital goods for a tax
period:
Provided that where any capital goods earlier covered under clause (b) is subsequently
covered under clause (c), the value of 'A' arrived at by reducing the input tax at the rate of
five percentage points for every quarter or part thereof shall be added to the aggregate
value 'T';
(e) the amount of input tax credit attributable to a tax period on common capital goods
during their useful life, be denoted as 'Tm' and calculated as-
Tm= TeÃÆ·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 ââ¬Â¨T' and shall be
the aggregate of ââ¬Â¨Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as
'Te', and calculated as-
where,
Te= (EÃÆ·F) x Tr
'E' is th
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liability of the person making such
claim of credit.
(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and
integrated tax.
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44. Manner of reversal of credit under special circumstances.- (1) The amount of input tax
credit relating to inputs held in stock, inputs contained in semi-finished and finished goods held
in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or
sub-section (5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in
stock, the input tax credit shall be 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
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ecified in sub-section (4) of section 18 and in FORM GSTR-
10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing
chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to
capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1)
and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount determined shall form part of the output tax
liability and the same shall be furnished in FORM GSTR-1.
45. 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
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shall include ââ¬Åplant and machineryâ⬠as defined in the
Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in sub-section (3) of
section 17-
(a) the value of land and building shall be taken as the same as adopted for the purpose of
paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale value of such security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the
registered person containing the following particulars, namely,-
(a)
(b)
name, address and Goods and Services Tax Identification Number of the supplier;
a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters- hyphen or dash and
slash symbolised as ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any combination thereof, unique
for a financial year;
(c)
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scount or abatement, if any;
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
place of supply along with the name of the State, in the case of a supply in the
course of inter-State trade or commerce;
(0)
address of delivery where the same is different from the place of supply;
(p)
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 Government 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 S
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may not issue a tax invoice in accordance with
the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions,
namely,-
(a)
the recipient is not a registered person; and
(b)
the recipient does not require such invoice, and
17
shall issue a consolidated tax invoice for such supplies at the close of each day in respect
of all such supplies.
47. Time limit for issuing tax invoice.- 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 financ
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SUPPLIER.
The serial number of invoices issued during a tax period shall be furnished electronically
through the common portal in FORM GSTR-1.
49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall
be issued by the supplier containing the following details, namely,-
(a)
(b)
name, address and Goods and Services Tax Identification Number of the supplier;
a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters -hyphen or dash and
slash symbolised as ââ¬Å-â⬠and ââ¬Å/” respectively, and any combination thereof, unique
for a financial year;
(c)
date of its issue;
(d)
(e)
name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
Harmonised System of Nomenclature Code for goods or services;
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(f)
(g)
(h)
description of goods or services or both;
value of supply of goods or services
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f its issue;
(d)
(e)
(f)
amount of advance taken;
(g)
(h)
(i)
name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
description of goods or services;
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce;
(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.
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51. Refund voucher.- A refund voucher r
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tory tax or cess);
(j)
whether the tax is payable on reverse charge basis; and
(k)
signature or digital signature of the supplier or his authorised representative.
52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of section
31 shall contain the following particulars, namely:-
(a)
(b)
name, address and Goods and Services Tax Identification Number of the supplier
if registered;
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 ââ¬Å-â⬠and ââ¬Å/â⬠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;
(h)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax payable in respect of taxable
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ncial year;
date of issue of the document;
name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un-registered;
(g)
(h)
serial number and date of the corresponding tax invoice or, as the case may be,
bill of supply;
(i)
value of taxable supply of goods or services, rate of tax and the amount of the tax
credited or, as the case may be, debited to the recipient; and
(j)
signature or digital signature of the supplier or his authorised representative.
(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 reg
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r of the Input
Service Distributor;
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- “-“, “/” respectively, and any combination thereof, unique for
a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number of the recipient
to whom the credit is distributed;
(c)
(d)
(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 financia
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igner, consignee or goods transport agency, and also containing other
information as mentioned under rule 46.
(4) Where the supplier of taxable service is supplying passenger transportation service, a tax
invoice shall include ticket in any form, by whatever name called, whether or not serially
numbered, and whether or not containing the address of the recipient of service but containing
other information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the
documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
22
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a)
(b)
(c)
(d)
supply of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known,
transportation of goods for job work,
transportation of goods for reasons other than by way of supply, or
such other supplies as may be notified by the Government,
the consigner m
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n the
following manner, namely:ââ¬â
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
Where goods are being transported on a delivery challan in lieu of invoice, the same shall
be declared as specified in rule 138.
Where the goods being transported are for the purpose of supply to the recipient but the
tax invoice could not be issued at the time of removal of goods for the purpose of supply,
the supplier shall issue a tax invoice after delivery of goods.
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 de
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free sample and the balance of stock including raw materials,
finished goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances received, paid
and adjustments made thereto.
(4) Every registered person, other than a person paying tax under section 10, shall keep and
maintain an account, containing the details of tax payable (including tax payable in accordance
with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid,
input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit
notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or
services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services,
where required under the provisions of
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rect entry shall be recorded and where the registers and other
documents are maintained electronically, a log of every entry edited or deleted shall be
maintained.
(9) Each volume of books of account maintained manually by the registered person shall be
serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to
a registered person are found at any premises other than those mentioned in the certificate of
registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or
supply goods or services on behalf of such principal separately;
(b) 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
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ved for
the execution of works contract;
(c) description, value and quantity (wherever applicable) of goods or services utilized in the
execution of works contract;
(d) the details of payment received in respect of each works contract; and
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(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and
the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply,
credit and debit notes, and delivery challans relating to stocks, deliveries, inward 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 ac
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uments, duly authenticated by him, in hard copy or in any electronically readable
format.
(3) Where the accounts and records are stored electronically by any registered person, he shall,
on demand, provide the details of such files, passwords of such files and explanation for codes
used, where necessary, for access and any other information which is required for such access
along with a sample copy in print form of the information stored in such files.
58.
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 Act, shall
submit the details regarding his business electronically on the common portal in FORM GST
ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon
validation of the details furnished, a unique enrolment number shall be generated and
commu
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oods.
(5) The owner or the operator of the godown shall store the goods in such manner that they can
be identified item-wise and owner-wise and shall facilitate any physical verification or inspection
by the proper officer on demand.
59.
Chapter VIII
Returns
Form and manner of furnishing details of outward supplies.- (1) Every registered
person, other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017, required to furnish the details of outward supplies of goods or services or both under
section 37, shall furnish such details in FORM GSTR-1 electronically through the common
portal, either 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 –
(3)
(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 ha
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made by the recipient and FORM
GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications
accepted by him.
60. Form and manner of furnishing details of inward supplies.- (1) Every registered
person, other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017, required to furnish the details of inward supplies of goods or services or both received
during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in
Part A, Part B and Part C of FORM GSTR-2A, prepare such details as 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 und
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of FORM
GSTR 2A electronically through the common portal and the said recipient may include the same
in FORM GSTR-2.
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) of
section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM
GSTR-2A electronically through the common portal and the said deductee may include the same
in FORM GSTR-2.
(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 –
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(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,
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provisions of this Chapter by debiting the electronic cash
ledger or electronic credit ledger and include the details in Part B of the return in FORM
GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B
of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under
section 54.
(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 add
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rns till the due date of furnishing the return for the month of September of
the succeeding financial year or furnishing of annual return of the preceding financial year,
whichever is earlier.
Explanation. For the purpose of this sub-rule, it is hereby declared that the person shall not be
eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the
period prior to his opting for the 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 taxa
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d manner of submission of return by an Input Service Distributor.- Every
Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where
required, after adding, correcting or deleting the details, furnish electronically the return in
FORM 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 FOR
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TR-8.
68.
Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued,
electronically, to a registered person who fails to furnish return under section 39 or section 44 or
section 45 or section 52.
69.
.-
Matching of claim of input tax credit The following details relating to the claim of
input tax credit on inward supplies including imports, provisionally allowed under section 41,
shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
Goods and Services Tax Identification Number of the supplier;
(a)
(b)
(c)
(d)
(e)
Goods and Services Tax Identification Number of the recipient;
invoice or debit note number;
invoice or debit note date; and
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 m
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ORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated as
mismatched but is found to be matched after rectification by the supplier or recipient shall be
finally accepted and made available electronically to the person making such claim in FORM
GST MIS-1 through the common portal.
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 ou
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the
recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so
as to match the details of corresponding outward supply declared by the supplier.
72.
Claim of input tax credit on the same invoice 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, namely:-
(a)
(b)
Goods and Services Tax Identification Number of the supplier;
Goods and Services Tax Identification Number of the recipient;
32
(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
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it note by the corresponding recipient in his valid return.
74. Final acceptance of reduction in output tax liability and communication thereof.-
(1) The final acceptance of claim of reduction in output tax liability in respect of any tax
period, specified in sub-section (2) of section 43, shall be made available electronically to 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 mis-matched 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 ou
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r and debited to the
electronic liability register and also shown in his return in FORM GSTR-3 for the month
succeeding the month in which the discrepancy is made available.
Explanation. For the purposes of this rule, it is hereby declared that –
76.
(i) 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.
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)
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nd the date of matching to such date as may be specified therein.
79. Communication and rectification of discrepancy in details furnished by the e-
commerce operator and the supplier.- (1) Any discrepancy in the details furnished by the
operator 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.
34
(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-
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t source under section 52
shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR –
9B.
(2)
Every registered person whose aggregate turnover during a financial year exceeds two
crore rupees shall get his accounts 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
supplie
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following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State
Government or of the Central Board of Excise and Customs, Department of
Revenue, Government of India, who, during his service under the Government,
had worked in a post not lower than the rank of a Group-B gazetted officer for a
period of not less than two years; or
(b) 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 recognised by any
Indian University as equivalent to the degree examination mentioned in sub-clause
(i); or
(iii)
any other examination notifi
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xamination conducted at such periods and by such
authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) 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.
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(4) If any goods and services tax practitioner is found guilty of misconduct in connection
with any proceedings under the Act, 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 pe
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practitioner can undertake any or all of the following activities
on behalf of a registered person, if so authorised by him to-
furnish the details of outward and inward supplies;
(a)
(b)
furnish 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
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unless he has been enrolled under rule
83.
(2) A goods and services tax practitioner attending on behalf of a registered or an un-
registered person in any proceedings under the Act 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)
(3)
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 purs
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debited in the electronic liability register shall stand reduced to
the extent of relief given by the appellate authority or Appellate Tribunal or court and 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 Act on the
common portal and every claim of input tax credit under the Act shall
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PMT-04.
Explanation.- 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.
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.
39
(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:-
Internet Banking through authorised banks;
(i)
(ii)
(iii)
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he challan in FORM GST PMT-06 generated at the common
portal shall be valid for a period of fifteen days.
Explanation. For 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 Act, 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 governme
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the case may be, collected shall be credited to his electronic cash ledger in accordance with the
provisions of rule 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.ââ¬â 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 giv
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ectronically in FORM GST
RFD-01 through the common portal, either directly or through a Facilitation Centre notified by
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 applicat
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here the refund is on
account of export of goods;
(c)
a statement containing the number and date of invoices 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-
42
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 u
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umber of the final assessment order and a copy of the said order in
a case where the refund arises on account 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;
(1) 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 Annexure 2 of FORM GST RFD-01 issued by a chartered
accountant or a cost accountant to the effect that the incidence of tax, interest or any other
amount cl
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ndertaking in accordance with the provisions of sub-section (3) of section 16 of
the Integrated Goods and Services 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 ITCÃÆ·Adjusted Total Turnover
Where,-
(5)
(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 dur
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oses of this sub rule, the expressions “Net ITC” and “Adjusted Total
turnoverâ⬠shall have the same meanings as 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 co
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m for refund relates, not been prosecuted for any offence under the Act or under
an existing law where the 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.
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92.
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pass an order in Part B of FORM GST RFD-07 informing
him the reasons for withholding of such 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 (
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le 92, either fully or partly, the
amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an
order made in FORM GST PMT-03.
46
46
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
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of the applicant is mentioned in the tax invoice; and
(c)
such other restrictions or conditions as may be specified in the notification are
satisfied.
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, 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 appli
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tax to withhold the payment of refund due to the person claiming
refund 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 offi
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or utilisation.
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86
(4) The Government shall, by an order, constitute 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
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quire any applicant to allow entry and inspection of any premises, from which
activities claimed to be for the welfare of consumers are stated to be carried on, to a duly
authorised officer of the Central Government or, as the case may be, State 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 Act;
(e)
to recover any sum due from any applicant in accordance with the provisions of
the Act;
(f) to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars;
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49
(h)
to recommend minimum financial assistance, by way of grant to an applicant,
h
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) of section 60 shall furnish
an application 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 per
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07.
(6) The applicant may file an application 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 per
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is and after allowing a time of fifteen 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.
51
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
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of sub-section (6) of section 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 ââ¬â XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The
Central Government and the State Government shall appoint officer in the rank of Joint
Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An
application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on
the common portal in FORM GST
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er or the jurisdictional 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
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the FORM 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
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or 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 the submission of such copy.
Explanation. For the purposes of this rule, the appeal shall be treated as filed only when the
final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every
one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit
54
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 Tri
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e been 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 t
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ourt 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 Act, the Commissioner may, after providing him an opportunity of being
heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods h
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ax (Registration and Turnover)
Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause
(i);
56
(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:ââ¬â⬢
(i)
the name of the supplier, serial number and d
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ion (3) of section 140 shall be allowed
to avail input tax credit on goods held in stock on the appointed day in respect of which he is not
in possession of any document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such
goods which attract State tax at the rate of nine per cent. or more and forty per cent. for other
goods of the State tax applicable on supply of such goods after the appointed date and shall be
credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be
allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions,
namely:-
(i) such goods were not wholly exempt from tax under the Mizoram
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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 sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a
declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs,
semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. 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.
121. Recovery of credit wrongly availed.- The amount credited und
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nment, 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
125.
(2)
(3)
(4)
(5)
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.
The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and
shall be entitled to draw allowances as are admissible to a Government of India
officer holding Group 'A' post ca
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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,-
59
(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,
128.
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on
by way of commensurate reduc
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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 Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and
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rty 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 require the parties providing information on
confidential basis to furnish non-confidential summary thereof and if,
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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
61
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 to the
recipient by way of commensurate reduction in prices, the Authority may order –
(a) reduction in prices;
(b) re
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h the provisions of the Integrated Goods and
Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and
Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case
may be.
136. 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) “Committeeâ⬠means the Standing Committee on Anti-profiteering constituted by the
Council in terms of sub-rule (1) of rule 123 of these rules;
(c) ââ¬Åinterested partyâ⬠includes-
a. suppliers of goods or services under the proceedings; and
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der section 18 (1)(b)]
6.
Date on which goods or services becomes taxable
[For claim made under section 18 (1)(d)]
64
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
Sr.
GSTIN/ Invoice *
Registr
Description
of inputs
Unit
Quant
Quanti
ity
No ation
under
No Date held in stock,
ty
Value
(As adjusted
by debit
Amount of ITC claimed (Rs.)
Central
CX/
inputs
contained in
Code
(UQC)
note/credit
note)
Tax
State UT Tax Integrat Cess
Tax
ed Tax
VAT of
supplier
semi-finished
or finished
7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finished or finished goods held in stock
feasible to identify invoice, the principle of first-in-first out may be followed.
65
65
*In case it is not
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed
Sr. GSTI
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uance of certificate
e) Attachment (option for uploading certificate)
I
10. Verification
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
40
67
Form GST ITC -02
[See rule 41(1)]
Declaration for 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 of transferee
5. Legal name of transferee
6. Trade name,
if any
7. Details of ITC to be transferred
Tax
Amount of matched
Amount of matched ITC to be
ITC available
transferred
1
2
3
Central
Tax
State Tax
UT Tax
Integrated
68
99
Tax
Cess
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accounta
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ained in semi-finished or finished goods held in stock, and capital goods on which input tax
credit is required to be paid under section 18(4).
Sr. GSTIN
*Invoice
No Registr Bill of
Description of
inputs held in
Unit
Quantit
Qty
Value*
Amount of ITC claimed (Rs.)
*
ation
entry
under
CX/
VAT of
stock, inputs
y
contained in
Code
(As
adjuste
No Date semi-finished
(UQC)
d by
Central
State
UT
or finished
debit
Tax
Tax
Tax
Integrat Cess
ed Tax
supplier
goods held in
note/cre
stock and
dit
capital goods
note)
1
2
3
4
5
7
8
10
11
12
13
5 (a) Inputs held in stock (where invoice is available)
70
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
5 (c) Capital goods held in stock (where invoice available)
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not available)
5 (e) Capital goods held in stock (where invoice not available) âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
thing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date dd/mm/yyyy
72
22
Form GST ITC-04
[See rule-45(3)]
Details of goods/capital goods sent to job worker and received back
1.
2.
GSTIN –
(a) Legal name –
(b) Trade name, if any ââ¬â
3. Period:
Quarter-
4. Details of inputs/capital goods sent for job-work
Year-
GSTIN
Challan Challan Description UQC Quant Taxable Type of
Rate of tax (%)
/ State in case of no.
unregistered
job-worker
date of goods
ity
value goods
Centr State/UT
Integrated
Cess
(Inputs/
capital
goods)
al tax
tax
tax
1234 5 6 7 8 9 10 11 12 1
73
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN/
State of job
Received
back/sent out to challan No.
Original
Original
challan
worker if
unregistered
supplied from
premises of job
worker
another job
date
worker/
Challan details if sent to
another job worker
Invoice details in
case supplied from
premises of job
worker
Des
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t
âËÅÂ
(viii) Public Sector Undertaking
(ix) Unlimited Company
âËÅÂ
(x) Limited Liability Partnership
(xi) Local Authority
âËÅÂ
(xii) Statutory Body
(xiii) Foreign Limited Liability âËÅÂ
Partnership
(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
âËÅÂ
4.
Name of the State
District
5.
Jurisdiction detail
Centre
State
6.
7.
(a)
Date of commencement of business
Particulars of Principal Place of Business
Address
Building No./Flat No.
Name of the
Premises/Building
City/Town/Locality/Village
Taluka/Block
Floor No.
Road/Street
District
75
âËÅÂ
âËÅ âËÅ âËÅ âËÅ âËÅ âËÅÂ
âËÅÂ
State
PIN Code
Latitude
Longitude
(b)
Contact Information
Office Email Address
Office Telephone number
STD
Mobile Number
Office Fax Number
STD
(c)
Nature of premises
Own
Leased
Rented
Consent
Shared
Others (specify)
(d)
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
âËÅÂ
Godown
Retail Business
Office
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
11. Details of Authorised Signatory
Particulars
Name
Floor No
Road/Street
District
PIN Code
ZIP code
First Name
Middle Name
Last Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
Mobile Number
Email address
Telephone No. with
STD
Designation/Status
PAN
Director Identification
Number (if any)
Aadhaar Number
Are you a citizen of
India?
Yes/No
Passport No. (in case of
foreigners)
Residential Address in India
Building No/Flat No
77
Floor No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
Road/Street
District
PIN Code
12. Consent
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aad
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
State / UT Tax
Cess
Place of Supply
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
4A. Supplies other than those (1 attracting reverse charge and (i) supplies made through e-commerce operator
79
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 inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh
Place of Supply
(State/UT)
Invoice details
Rate
1
No.
2
Date
3
Value
4
5
Taxable
Value
6
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
6. Zero rated supplies and Deemed Exports
GSTIN of recipient
(A. Exports
Amount
Integrated Tax
7
Cess
8
Invoice details
Shipping bill/ Bill of export
No.
Date
Value
No.
Date
Rate
Integrated Tax
Taxable value
Amt.
2
3
4
5
6
7
8
9
80
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e supplies to registered persons
8C. Inter-State supplies to unregistered persons
8D. Intra-State supplies to unregistered persons
Nil Rated
Supplies
2
Exempted
(Other than Nil rated/non-GST supply)
3
Non-GST supplies
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including
debit notes, credit notes, refund vouchers issued during current period and amendments thereof]
Details of original
document
Revised details of document or details of original
Debit/Credit Notes or refund vouchers
Rate Taxable
Amount
Value
Place of
supply
GSTIN Inv. No. Inv.
GSTIN
Invoice
Shipping bill
Value
Integrated Tax Central
Tax
State/UT
Tax
Cess
Date
No Date No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
82
9C. Debit Notes/Credit Notes/Refund voucher (amendments thereof)
10. Amendments to taxable outward supplies to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lace of supply
(Name of State/UT)
3
Amount
Integrated
Central Tax
5
State/UT Tax
6
1
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). Inter-State Supplies (Rate Wise)
Cess
7
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]
Month
Amendment relating to information furnished in S. No.(select)
11A(1) 11A(2) |11B(1) |11B(2)
12. HSN-wise summary of outward supplies
Sr. No.
HSN
Description UQC
(Optional if
Total
Quantity
Total value Total Taxable
Value
Amount
HSN is
provided)
Integrated Central Tax State/UT Tax
Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d Services Tax Identification Number
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
From one registered person to another registered person
g.
B to C:
From registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year
shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the
taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate
turnover shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all supplies as under:
86
96
(i) For all B to B supplies (whether inter-State or intra-State), invo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place of
Supply (POS) column is mandatory in this table.
7. Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available,
Table 6 will still accept the information. The same can be updated through submission of information in relation to
87
amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the
said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of
shipping bill.
9. Any supply made by SEZ to DTA,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ired;
(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;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator
attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting
collection of tax at source out of gross supplies reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce operator attracting
collection of tax at source and Table 7B (2) to capture supplies made through e-commerce operator attracting collection
of tax at source out of gross supplies reported in Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
88
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5 an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
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 information in Table 11B for adjustment of tax paid on advance received and
reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to
advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was
received.
16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for
taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above
Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.
89
[See rule 59(4)]
F
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
document or details Rate
of original Debit/Credit Note
Taxable
value
|| GSTIN
No. Date
GSTIN
No. Date
Value
Place of
supply
(Name of
State/UT)
Amount of tax
Integrated Tax
Central State/UT
Tax
Tax
Cess
1
2
3
4
5
7
8
10
11
12
13
14
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the
recipient of supply.
91
94
Place
Date
Signatures
Name of Authorised Signatory
Designation/Status…
92
42
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Year
Month
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN
of
supplier
Invoice details Rate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
N of Details of bill of entry
supplier
Rate
Taxable
value
Amount
No.
Date
Value
Integrated
Tax
Cess
Whether input/
Capital goods (incl.
plant and machinery)/
Ineligible for ITC
Amount of ITC available
Integrated Tax
Cess
1 2 3 4 5 6 7 8 9 10 11
5A. Imports
5B. Received from SEZ
Port code +No of BE=13 digits
Details of original
Revised details of invoice Rate Taxable
invoice/Bill of entry
value
No
GSTIN No. Date GSTIN No. Date Value
Assessable Value
Amount
Integrated Central State/UT Cess
Tax
Tax
Tax
95
Place of Whether
supply input or
Amount of ITC available
input
service/
Cess
Capital
goods/
Ineligible
for ITC)
Integrated Central State/UT
Tax
Tax
Tax
123456789
10
11 12 13 14 15
16 17 18 19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]- If details furnished earlier
were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If detai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Value Sales Return
Net Value
Amount
Integrated Tax
Central Tax
State Tax/UT Tax
2
3
4
5
6
7
97
9B. TCS
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross Advance
Paid
Place of supply
(Name of State/UT)
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
4
5
6
7
(I)
10A.
1
2
3
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter-State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
Month
Amendment relating to information furnished in S. No.(select)
98
10A(1) 10A(2) 10(B1)| 10B(2)
11
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
otes
Tax liability on mismatched credit notes
(c)
Reclaim on account of rectification of mismatched invoices/debit notes
(d) Reclaim on account of rectification of mismatched credit note
Add to or reduce
from output liability
Amount
Integrated Tax
Central
Tax
State/
UT Tax
CESS
2
3
4
5
6
Add
Add
Reduce
Reduce
99
(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
100
13. HSN summary of inward supplies
Sr. No.
HSN
Description
(Optional
if HSN is
furnished)
UQC
Total
Quantity
Total value Total Taxable
Value
Amount
Integrated Tax Central Tax State/UT Tax
Cess
1 2 3 4 5 6 7 8 9 10 1
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 –
Signatures….
Name of Authorised Signatory
Designation/Status…
1. Term
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ived)
After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is
eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of
invoices and have received the goods or services;
(vi)
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured always except in case of supplies
received from registered person, where it is required only if the same is different from the location of the recipient;
102
(viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge
only when the time of supply arises in terms of section 12 or 13 of the Act; and
(ix) Recipient tax payer is required to declare in Column No. 12 whether the inward suppli
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ible or
ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the
amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax
deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit
Ledger on submission of its return in Form GSTR-3.
11.Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against
invoices issued should be reported in Table 10.
103
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of tax
Place of
supply
(Name of
âËÅÂâËÅ GISTIN | No Date | GSTIN No Date Value Intermediate Tax Sunstar Can State)
106
1 2 3 4 5 6 7 8 9 10 11 12 13 14
5. Debit/Credit notes (including amendments thereof) received during current tax period
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note-eligible ITC
ISD Credit note-ineligible ITC
PART B
ISD document details
ITC amount involved
No.
Date
Integrated Tax
Central Tax
State/
Cess
UT Tax
6
7
PART-C
7. TDS and TCS Credit (including amendments thereof) received
107
GSTIN of Deductor /
GSTIN of e-Commerce
Operator
Amount
received /
Gross Value
Amount
Sales Return
Net Value
Integrated Tax
Central Tax
State Tax /UT Tax
2
3
4
5
7A.
TDS
7B.
TCS
108
7
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntral Tax
State/UT Tax
Cess
3
4
5
C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise]
GSTIN of e-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
Rate
1
(I)
Inter-State supplies
A
Net differential value
2
Amount of Tax
Integrated tax
Central Tax
State/UT Tax
Cess
3
4
5
6
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise]
111
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)
A
Intra-state supplies
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ls furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or reduce
from output
Amount
Integrated tax
Central tax
State/
CESS
1
liability
2
UT tax
3
4
5
6
(a)
ITC claimed on mismatched/duplication of invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
(c)
Reclaim on rectification of mismatched invoices/Debit Notes
Reduce
(d)
Reclaim on rectification of mismatch credit note
Reduce
(e)
Negative tax liability from previous tax periods
Reduce
Tax paid on advance in earlier tax periods and adjusted with tax on
(f)
Reduce
supplies made in current tax period
(g)
Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated tax
Central tax
State/UT Tax
CESS
1
2
3
4
5
6
114
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit Reversal/rec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
II Late fee
(a) Central tax
(b) State/UT tax
14. Refund claimed from Electronic cash ledger
Description
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Amount payable
Amount Paid
2
3
Tax
Interest
2
3
Penalty
4
Fee
Other
Debit Entry Nos.
5
6
7
117
(Bank Account Details (Drop Down)
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
Integrated tax
Central Tax
State/UT Tax
Cess
3
4
5
6
7
8
1
2
(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
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status..
118
Instructions:-
1. Terms Used :-
a) GSTIN :-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
id and adjustments made
out of tax paid on advances earlier.
10. Utilization of input tax credit should be made in accordance with the provisions of section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the
Part B of GSTR-3 again.
119
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.
120
Reference No:
To
GSTIN
Name
Address
Form GSTR – 3A
[See rule 68]
Date:
Notice to return defaulter u/s 46 for not filing return
Tax Period –
Type of Return –
Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liabili
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
equired to submit a final return in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability
for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or
gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.
4. 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
122
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered person
Auto Populated
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable value Integrated Tax Central
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rs
123
Integrated Tax
2
Central Tax
State/UT Tax
Cess
3
4
5
5.
Values of exempt, nil-rated and non-GST inward supplies
Nature of supplies
1
From a supplier under composition scheme, Exempt and Nil rated supply
Non GST supply
6.1 Payment of tax
Inter-State supplies
2
Intra-State supplies
3
Tax/Cess
paid in
cash
Interest
Late Fee
7
8
10
Description
Tax
payable
Paid through ITC
Tax paid
TDS./TCS
Integrated
Tax
Central
Tax
State/UT
Tax
Cess
2
3
5
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
TDS
TCS
Details
Integrated Tax
Central Tax
State/UT Tax
2
3
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 adv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lies received from an unregistered supplier
4D. Import of service
125
5. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Table 4 [including debit notes/credit notes and their subsequent amendments]
Details of original Revised details of invoice Rate Taxable
Amount
invoice
GSTIN No. Date GSTIN No. Date Value
value
Place
of
supply
(Name
Integrated Central State/UT Cess
of
âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬Tax Tax Tax State!
123456789 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]
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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to information furnished 8A(1) 8A(2) 8B(1) 8B(2)
in S. No.(select)
9. TDS Credit received
GSTIN of Deductor
Gross Value
Amount
Central Tax
State/UT Tax
2
3
4
Tax amount payable
Pay tax amount
3
10. Tax payable and paid
Description
1
(a) Integrated
Tax
(b) Central Tax
127
State/UT
Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
1
Amount Paid
Amount payable|
2 3
(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
12. Refund claimed from Electronic cash ledger
Description
1
Tax
Interest
Penalty
Fee
Other Debit Entry Nos.
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]
Description
1
Tax paid in cash
Interest
Late fee
2
3
4
(a) Integrated
tax
(b) Central Tax
(c) State/UT
128
Tax
(d) Cess
Verification
I hereby sol
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
than
reverse charge. This information will be auto-populated from the
information reported by supplier in GSTR-1and GSTR-5;
Table 4B to capture inward supplies from registered supplier attracting
reverse charge. This information will be auto-populated from the
information reported by supplier in GSTR-1;
Table 4C to capture supplies from unregistered supplier;
Table 4D to capture import of service;
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
Place of Supply (POS) only if the same is different from the location of the
recipient.
129
5. 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 original deb
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
om registered person including supplies attracting
reverse charge
GSTIN
of
Invoice details Rate Taxable
Amount of tax
value
Place of
supply
supplier
(Name of
No.
Date Value
Integrated
Tax
Central State/UT Tax
Tax
Cess
State/UT)
1 2 3 4 5 6 7 8 9 10
11
3A. Inward supplies received from a registered supplier (other than supplies attracting reverse
charge)
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
document
Revised details of
document or details of
Rate Taxable
Amount of tax
Place of
value
original Debit/Credit
Note
supply
(Name of
State/UT)
131
GSTIN No. Date GSTIN No. Date Value Integrated Central State:UT Cess
1
2 3
4
5
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
2
3
4
132
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
1. GSTIN
2. (a) Legal name of the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
than Rs
2.5 lakh
Place of
Supply
(State/UT) No.
Invoice details
Rate
Taxable
Value
Amount
Date
Value
Integrated Tax
Cess
2
3
4
5
6
7
8
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
value
Amount
Integrated Tax Central Tax State/UT Tax
Cess
2
4
5
7A. Intra-State supply (Consolidated, rate wise)
7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]
Place of Supply (Name of
State)
8. 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
details of original
Rate Taxable
Value
Amount
134
Place of
supply
Debit/Credit Notes
GSTIN No. Date GSTI No. Date Value Integrated Carry C
1
2 3
4
5
6
7
8
9
10
11
12 13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Cred
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t 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
2
13. Refund claimed from electronic cash ledger
Amount paid
3
Description
1
Tax Interest Penalty
Fee
Other
Debit Entry Nos.
2
3
5
6
7
(a) Integrated tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
136
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
1
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Tax paid in
cash
Tax paid through ITC
Integrated tax Cess
Interest
Late fee
2
3
4
5
6
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status….
137
Instructions:-
1. Terms used:
a. GSTIN: Goods a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g to the tax period separately for
goods and services should be reported as under:
i.
For all B to B supplies (whether inter-State or intra-State), invoice
level details should be uploaded in Table 5;
ii.
111.
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
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 invoices where invoice value is more than 2.5 lakhsâ⬠reported in
the previous tax period; and
138
iii. Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State
supplies
where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
6
6. Calculation of interest, penalty or any other amount
Sr. No.
Description
Amount of tax due
Integrated tax
CESS
1
2
3
4
1.
Interest
2.
Others (Please specify)
Total
7. Tax, interest, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Debit
Amount paid
Integrated CESS
entry no.
Integrated
CESS
tax
tax
1
2
3
4
5
7
1.
Tax Liability
(based on Table
5 & 5A)
2.
Interest (based on
Table 6)
3.
Others (Please
Specify)
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
/Status
140
Signature
Name of Authorised Signatory
Designation
1.
GSTIN
2.
Form GSTR-6
[See rule 65]
Return for input service distributor
(a) Legal name of the registered person
(b) Trade name, if any
3. Input tax credit received for distribution
GSTIN
of
Invoice details
Rate Taxable
value
Year
Month
Amount of Tax
supplier
17 No Date Value Integra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
an earlier period was incorrect
11
12
13
6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
Integrated Central State/ Cess
tax
Tax
UT Tax
2
3
4
7A. Input tax credit mismatch
142
7B3. Input tax credit reclaimed on
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
GSTIN of
recipient
ISD credit no.
ISD invoice
Input tax distribution by ISD
No. Date
No.
Date
Integrated
Central State
CESS
Tax
Tax
Tax
2
3
4
5
6
7
8
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit distribution
Re-distribution of input tax credit to the correct recipient
GSTIN ISD invoice
ISD credit
of
original
recipient
detail
note
GSTIN
of new
recipient
ISD
Input tax credit redistributed
invoice
No. Date No Date
No.
State
Da
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Registered Recipients Units on filing
of GSTR-6.
4. 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.
5. ISD will have late fee and any other liability only.
6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in
which the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD
taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered
recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in
electronic cash ledger.
145
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a) Legal n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
x
1
2
3
4
5
(Amount in Rs.
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
Month GSTIN of Amount paid to GSTIN
Revised details
deductee
deductee on
which tax is
deducted
of
deductee
Amount paid to
deductee on which
tax is deducted
Integrated
Amount of tax deducted at source
State/UT
Central
Tax
Tax
Tax
2
3
4
5
6
7
8
5. Tax deduction at source and paid
Description
1
Amount of tax deducted
Amount paid
3
(a) Integrated Tax
(b) Central Tax
147
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description
Amount payable
Amount paid
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a) Central tax
(b) State/UT tax
7. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry
Nos.
6
7
1
2
3
4
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/intere
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y –
6. Tax period in which tax deducted and accounted for in GSTR-7-
7. Details of supplies Amount of tax deducted –
Value on which
tax deducted
Amount of Tax deducted at source (Rs.)
Integrated Tax
Central
State/UT
Tax
Tax
2
3
4
150
Signature
Name
Designation
Office –
1. GSTIN
Form GSTR – 8
[See rule 67(1)]
Statement for tax collection at source
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
3. Details of supplies made through e-commerce operator
Tables)
GSTIN
of the
supplier
1
Year
Month
(Amount in Rs. for all
Details of supplies made which attract TCS
Amount of tax collected at source
Gross value of
supplies made
Value of
supplies
Net amount
liable for TCS
Integrated
Tax
Central Tax State/UT Tax
returned
2
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Month
Revised details
GSTIN GSTIN
of
of
supplier s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd submissions of return]
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
Interest
2
3
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:
/Status..
Instructions:-
1. Terms Used :-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation
a.
GSTIN :-
b. TCS :-
Goods and Services Tax Identification Number
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been
discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS liability
for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on
filin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Services Tax Identification Number
Unique Identity Number
2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when
required to file by proper officer.
3. Table 3 of GSTR-11 will be populated from GSTR-1.
4.
UIN holder will not be allowed to add or modify any details in GSTR-11.
155
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No./Invoice/Debit
Note/Credit Note
ITC/Output Liability
Interest
Month
Date
Number Taxable Value
Integrated
State
Central / UT
Cess Integrated
Central State
Cess
A. Finally Accepted Input Tax Credit
A.1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
1
September
2
September
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 Octobe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
und to be duplicates and have become payable in the return
September filed by 20th October
1 August
One Month
One Month
2
August
B.3
Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have
become payable in the return of September filed by 20th October
One Month-high
One Month-high
1 August
2 August
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
1 Will become payable in the return for month of October to be filed 20th November Two Months
2 August
Two Months
156
C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and wi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t Central Tax/State Tax/UT Tax /Integrated Tax/CESS/A
(Amount in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
|à ®â⬢2
Sr.
Date
Reference
Ledger
Description Type of
No.
(dd/mm/
yyyy)
No.
used for
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
discharging
liability
[Debit (DR)
(Payable)]/
[Credit (CR)
(Paid)/]
Tax Interest Penalty Fee Others Total
Tax
Interest Penalty Fee Others Total
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Note –
1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
2. 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.
3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ction
mm/
if
dischargi
yyyy)
applica
ble
ng
liability
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
20
Note
1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded
accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
159
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
5. 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.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
113
14
15
16
17
18
Sr.
No.
Tax period
Amount of provisional credit balance
Central
Tax
State
Tax
UT Tax
Integrated Cess
Tax
Total
2
3
4
5
6
7
8
161
Balance of Provisional credit
Mismatch credit (other
than reversed)
Sr.
Tax period
Amount of mismatch credit
No.
Central State UT Tax
Tax Tax
Integrated Cess
Tax
Total
1
2
3
4
5
6
7
8
Note –
1. 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.
2. 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.
162
Form GST PMT -03
[See rules 86(4) & 87(11))]
Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
Refe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Credit Ledger/Cash Ledger/ Liability Register
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
Ledger/Register in
which discrepancy
âËÅ Credit ledger âËÅ Cash
register
ledger Liability
noticed
5.
Details of the discrepancy
Date
Type of tax
Type of
discrepancy
Amount involved
Central Tax
State Tax
6.
Reasons, if any
UT Tax
Integrated
Tax
Cess
164
Note –
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
Signature
Name of Authorized Signatory
Designation/Status……..
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ââ¬Â¨UT Tax' stands for Union territory Goods
and Services Tax; ââ¬Â¨Integrated Tax' stands for Integrated Goods and Services Tax and ââ¬Â¨Cess' stands for Goods and Services Tax(Compensation to States)
165
Sr.
Date
Tim
Report
Refere
Tax
No.
of
e of
ing
nce
Period,
Descri
ption
deposit depo
d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sit 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”.
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. ââ¬Â¨Central Tax' stands for Central Goods and Services Tax; ââ¬Â¨State Tax' stands for State Goods and Services Tax; ââ¬Â¨UT Tax' stands for Union territory
Goods and Services Tax; ââ¬Â¨Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to
States)
167
168
Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and services tax
CPIN
>
Date >
Challan Expiry Date
GSTIN
Name
(Legal)
>
>
Email
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r, 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.
170
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of
challan from Common
5.
Portal
Common Portal
Identification Number
(CPIN)
6.
Mode of payment (tick
Net
CC/DC NEFT/RTGS
OTC
one)
7.
Instrument detail, for
banking
Cheque/
Date
Bank/branch on
OTC payment only
Draft No.
which drawn
8.
Name of bank through
which payment made
9.
Date on which amount
debited realized
10.
Bank Reference
Number (BRN)/ UTR
No., if any
11.
Name of payment
gateway (for CC/DC)
12.
Payment detail
Central
State
UT Tax
Tax
Tax
Integrated
Tax
Cess
13.
Verification (by authorized signatory)
Note –
I hereby solemnly affirm and declare t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-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:
Act
Central Tax
State Tax
UT Tax
Tax Interest Penalty Fees Others Total
Integrated Tax
Cess
Total
7. 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. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
172
d. On account of assessment/provisional assessment/ appeal/ any other order
e.
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3))
f. On account of supplies made to SEZ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
id on supplies in respect of which refund is
claimed.
Signature
173
N
Name –
Designation Status
DECLARATION (u/s 54(3)(ii))
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 (See rule 89)
I hereby declare that the Special Economic Zone unit /the Special Economic
Zone developer has not availed of the input tax credit of the tax paid by the applicant,
covered under this refund claim.
Signature
Name –
Designation Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
–
solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the
tax, interest, or any other amount for the period fromto-, claimed in the refund
application, the incidence of such tax and interest has not been passed on to any other
person.
(This Declaration is not required to be furnished by applicants, who are cl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te
(%)
Integrated
Tax
Central Tax
State Tax/
UT Tax
CESS
Col. 20/21/22/23
g
Col. Col. Col.
17 18 19
Amt.
(G/S)
Integrated Central
Tax
Tax
State
Tax/ UT Cess
Tax
1234567 24A 24B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23
Rate
(%)
Amt.
Rate
(%)
Rate
Amt.
Amt.
(NA)
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
176
For Outward Supplies:
As
per GSTR-1 (Table 5):
GSTIN/
UIN
Tax Period:
Invoice details
Integrated
Tax
State Tax/ UT
Central Tax
Cess
Tax
Goods/
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
No. Date Value services HSN
Taxable
Value
UQC QTY
Rate
(%)
Amt
Rate
(%)
Amt
Rate
(%)
Rate
Amt
Amt
(NA)
1234 5 6 7 23A 238 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
178
Statement 3:
Exports without payment of Tax:
Tax Period:
Whether
tax on this
Invoice
Shipping bill/ Bill
of export
invoice is
Tax payment option
Integrated Tax paid on
EGM
Details
BRC/
FIRC
provisional
basis
(Yes/No)
Goods/
With
Without
Taxable Port
Rate
No. Date Value Services HSN UQC QTY
No.
Date Integrated Integrated
Amt.
Ref
Date No. Date
1 2 3 (GS) 5 154 ValuCode Tax Tax No. 152 152 151
3
4
15B
6
8
10
12
13
15C 15D
(*Shipping Bill and EGM ââ¬â in case of goods are mandatory;
–
BRC/FIRC details are mandatory- in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
179
Statement 4:
Statement in case of Application under rule 89 sub rule 2 (d) and (e):
Refund by the supplier of SEZ/Developer:
GSTR-1 Table 5
Tax Period:
GSTIN/
UIN
Invoice details
Goods/
No. Date Value services HSN
Tax
Integrated Central State Tax/
Tax
Cess
UT Tax
Col. Col. Col. Col. Col. Co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Payment Received is mandatory)
180
GSTR 5- Table 6
Col.
1
No.
Payment
Date of Details
Tax Period:
Invoice details
Integrated
Tax
State Tax/
Central Tax
Cess
ARE
UT Tax
Goods/
Col. Col. Col. Col. Col.
16 17 18 19 20
Receipt
Date Value Services HSN UQC QTY
(G/S)
Taxable Rate
Value (%)
Amt.
Rate
(%)
Rate
Rate
Amt.
Amt.
Amt.
No. Date
(%)
(NA)
Ref No. Date
1 2 3 4 5 6 21A 21B 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21C 21D 21E 21F
21G
Col. 1: GSTIN/UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Signature of Authorised Signatory
(Name)
Designation/ Status
182
Statement 6:
Statement in case of Application filed under rule 89(2)(i)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
Order No:
Order Date:
GSTIN/UIN Details of invoice covering transaction considered as intra ââ¬âState / inter-State transaction earlier
Name
Transaction which were held inter State / intra-State supply subsequently
Invoice details
Integra Central State
Cess
(in case B2C)
ted
Tax
Tax
Tax
Place of Supply
(only if different
from the location
of recipient)
Integrated
Tax
Central Tax
State Tax
Cess
Place of Supply
(only if different
fr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
185
FORM-GST-RFD-02
[See rules 90(2) & 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track
Application Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
186
Reference No. :
ÃŽ¤ÃŽ¿
FORM-GST-RFD-03
[See rule 90(3)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Deficiency Memo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ice Address:
190
FORM-GST-RFD-06
Order No.:
ÃŽ¤ÃŽ¿
[See rule 92(1),92(3), 92(4),92(5) & 96(7)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Refund Sanction/Rejection Order
Dated
Date:
Sir/Madam,
This has reference to your above 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
Sr no
Description
Central State
Tax
Tax
UT
Tax
Integrated
Cess
Tax
Amount of refund/interest* claimed
i.
ii.
Refund sanctioned on provisional basis
(Order No….date) (if applicable)
Refund amount inadmissible >
Gross amount to be paid (1-2-3)
iv.
Amount adjusted against outstanding
V.
demand (if any) under the existing law
or under the Act.
Demand Order No…… date……, Act
Period
191
vi.
Net amount to be paid
*Strike out whichever is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ress:
192
Reference No.
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
ÃŽ¤ÃŽ¿
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
.
Date:
Dated
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
Net Refund Sanctioned on Provisional
ii.
Basis (Order No…date)
iii.
Refund amount inadmissible rejected
>
Refund admissible (i-ii-iii)
iv.
Refund adjusted against outstanding
V.
date …..
demand (as per order no.) under existing
law or under this law. . Demand Order
No.
Balance amount of refund
vi.
Integrated Central State Tax
Tax
Tax
UT Tax
Cess
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted
against the outst
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No……
ARN.
Dated
.
Place
Date
FORM-GST-RFD-09
[See rule 92(3)]
Reply to show cause notice
1.
Reference
No. of
Date of issue
Notice
2.
GSTINUIN
3.
Name of business
(Legal)
4.
Trade name,
if any
5.
Reply to the notice
6.
List of documents
uploaded
7.
Verification
I
Date:
hereby solemnly affirm and declare
that the information given hereinabove is true and correct to the best of my knowledge and
belief and nothing has been concealed therefrom.
Place
Date
DD/MM/YYYY
196
Signature of Authorised
Signatory
Name
Designation/Status
Signature of Authorised Signatory
(Name)
Designation/ Status
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
: From
:
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for which tax rate / valuation is to be determined
Sr. No. HSN
Name of
commodity
/service
Tax rate
Central
State/ Integrated Cess
tax
tax
UT
tax
Valuation Average
monthly
turnover of
the
commodity
/service
1
2
3
4
5
6
7
8
9
5. Reason for seeking provisional assessment
6. Documents filed
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.
198
Signature of Authorised Signatory
Name
Designation/Status
Date
Reference No.:
To
GSTIN
-Name
Form GST ASMT – 02
[See rule 98(2)]
Date:
(Address)
Application Reference No. (ARN)
Dated
Notice for Seeking Additional Information / Clarification / Documents for provisional
assessment
Please refer to your application referred to above. While examining your request for provisional
assessment, it has been found that the following information/documents are required for
processing the same:
>
You are, therefore, reques
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ule 98(3)]
Dated
Order of Provisional Assessment
Date
This has reference to your application mentioned above and reply dated-, furnishing
information/documents in support of your request for provisional assessment. Upon examination
of your application and the reply, the provisional assessment is allowed as under:
>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.-
(in words) in the form of
(mode) and bond in the prescribed format by
–
(date).
Please note that if the bond and security are not furnished within the stipulated date, the
provisional assessment order will be treated as null and void as if no such order has been issued.
Signature
Name
Designation
201
1. GSTIN
Form GST ASMT -05
[See rule 98(4)]
Furnishing of Security
2. Name
3. Order vide which security is prescribed
Order No.
Order date
4. Details of the security furnished
Sr. No. Mode
Reference no. /
Date
Amount
Name of Bank
1
2
Debit entry no. (for
cash payment)
3
4
5
6
Note – Hard co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
led “the President”/ the Governor of ….. (State) (hereinafter called the “Governor”) in the sum
of……
………..rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly
and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal
representatives/successors and assigns by these presents; Dated this
day of
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on
goods/services or both-HSN:
.;
(name of
supplied by the above bounded obligor from time to time could not be made
for want of full information with regard to the value or rate of tax applicable thereto;
and whereas the obligor desires that the provisional assessment in accordance with the provisions of Section 60 be made;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of
rupees endorsed in favour of the President/ Governor and whereas the obligor has furnished
s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nment/ 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
Date
Place
203
Occupation
Occupation
Witnesses
(1) Name and Address
(2) Name and Address
Occupation
Occupation
Accepted by me this…
..day of.
. (month)..
..of
204
(year)
. (Designation)
for and on behalf of the President of India./
Governor of ……….. (state)”.
Reference No.:
To
GSTIN –
Name –
Address –
Application Reference No. (ARN)
Form GST ASMT -06
[See rule 98(5)]
Provisional Assessment order no. –
Date
Date
Date:
Notice for seeking additional information / clarification / documents for final assessment
Please refer to your application and provisional assessment order referred to above. The
following information / documents are required for finalization of provisional assessment:
>
You are, the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ame
Designation
Form GST ASMT -08
[See rule 98(6)]
Application for Withdrawal of Security
1. GSTIN
2. Name
3. Details vide which security furnished
4. Details of the security to be withdrawn
ARN
Date
Sr. No.
Mode
Reference no. /
Debit entry no. (for
Date
Amount
Name of Bank
cash payment)
1
2
3
4
5
5. 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 –
207
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN
Form GST ASMT -09
[See rule 98(7)]
Date
Name
Address
Application Reference No.
dated
Order for release of security or rejecting the application
This has reference to your application mentioned above regarding release of
[Rupees (in words)]. Your application has been
security amounting to Rs.
examined and the same is found to be in order. The aforesaid security is hereby released. Or
Your application ref
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
repancies in the return
1. GSTIN
2. Name
3. Details of the notice
Reference No.
Date
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any –
Act
7. Verification-
Tax
Reply
Interest
Others
Total
I
hereby solemnly affirm and declare that 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 –
210
Reference No.:
To
GSTIN
Name
Address
Form GST ASMT-12
[See rule 99(3)]
Tax period –
ARN –
F.Y.-
Date –
Date:
Order of acceptance of reply against the notice issued under section 61
This has reference to your reply dated
in response to the notice issued vide reference no.
dated . Your reply has been found to be satisfactory and no further action is required
to be taken in the matter.
211
Signature
Name
Designation
Reference No.:
To
Form GST ASMT – 13
[See rule 100(1)]
GSTIN –
Name –
Address –
Date:
Tax Period
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hin 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 to recover the outstanding
dues.
212
Signature
Name
Designation
Reference No:
To
Name
Address
Form GST ASMT – 14
[See rule 100(2)]
Date:
section
Tax Period
F.Y.
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered under
of the Act, have/has failed to obtain registration and failed to discharge the tax and
other liabilities under the said Act as per the details given below:
OR
Brief Facts –
Grounds-
Conclusion –
It has come to my notice that your registration has been cancelled under sub-section (2) of
section 29 with effect from and that you are liable to pay tax for the above mentioned
period.
-âžââ¬ââžââ¬ââžââ¬â
Therefore, you are hereby directed to show cause as to why a tax liability along with
interest not
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing proceedings
date(s).
On the basis of information available with the department / record produced during
proceedings, the amount assessed and payable by you is as under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
Sr
No.
Tax
Period
Act
Tax
Interest
Penalty
(Amount in Rs.)
Others
Total
1
3
4
5
7
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.
214
Signature
Name
Reference No.:
To
GSTIN/ID
Name
Address
Form GST ASMT -16
[See rule 100(3)]
Tax Period –
F.Y.-
Assessment order under section 64
Date:
Preamble >
It has come to my notice that un-accounted f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on 64
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. 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 –
216
Reference No.:
GSTIN/ID
Name
Address
ARN –
Form GST ASMT – 18
[See rule 100(5)]
Date –
Date:
Acceptance or Rejection of application filed under section 64 (2)
The reply furnished by you vide application referred to above has been considered and found to
be in order and the assessment order no.
stands withdrawn.
OR
dated
The reply furnished by you vide application referred above has not been found to be in order for
the following reasons:
>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
217
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Period F.Y.(s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
deemed fit may be initiated as per the provisions of
the Act and the rules made thereunder against you without making any further correspondence in
this regard.
218
Signature
Name
Designation
Reference No.:
To,
GSTIN
Form GST ADT – 02
[See rule 101(5)]
Date:
Name
Address
Audit Report No.
dated……..
Audit Report under section 65(6)
Your books of account and records for the F.Y.
has been examined and this Audit
Report is prepared on the basis of information available / documents furnished by you and the
findings are as under:
Short payment of
Integrated tax
Central tax
State/UT tax
Cess
Tax
Interest
Any
other
amount
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of the
Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated
against you under the provisions of the Act.
219
Signature
Name
Designation
Reference No.:
To,
GSTIN
Form GST ADT – 03
[See rule 102(1)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/UT tax
Cess
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of the
Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated
against you under the provisions of the Act.
221
Signature
Name
Designation
13.
Form GST ARA -01
[See Rule 104(1)]
Application Form for Advance Ruling
1.
GSTIN Number, if any/ User-id
2.
Legal Name of Applicant
3.
Trade Name of Applicant (Optional)
4.
Status of the Applicant [registered / un-
registered]
5.
6.
Registered Address / Address provided
while obtaining user id
Correspondence address, if different
from above
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
10.
Email address
Jurisdictional Authority
11.
i.
Name of Authorised representative
12.
>
Optional
ii. Mobile No.
iii. Email Address
Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
Factory/Manufacturing
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f
that term
Question(s) on which advance ruling is
required
Statement of relevant facts having a
bearing on the question(s) raised.
Statement containing the applicant's
interpretation of law and/or facts, as the
case may be, in respect of the aforesaid
question(s) (i.e. applicant's view point
and submissions on issues on which the
advance ruling is sought).
I hereby declare that the question raised in the application is not (tick) –
a.
b.
Already pending in any proceedings in the applicant's case under any of the provisions of the Act
Already decided in any proceedings in the applicant's case under any of the provisions of the Act
Payment details
Challan Identification Number (CIN) –
Date –
I,
(name
VERIFICATION
in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what is
stated above and in the annexure(s), including the documents is correct. I am making this application in
my capacity as
(designation) and that I am
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regoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
c. pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
And for this act of kindness, the appellant, as is duty bound, shall ever pray.
I,
(name
VERIFICATION
in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what is
stated above and in the annexure(s), including the documents is correct. I am making this application in
224
my capacity as
verify it.
Place
Date
(designation) and that I am competent to make this application and
225
Signature
Name of Appellant/Authorised Signatory
Designation/Status
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling N
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clare 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 and designation of the concerned officer/
jurisdictional officer
227
Form GST APL – 01
[See rule 108(1)]
Appeal to Appellate Authority
1. GSTIN/Temporary ID/UIN ââ¬â
2. Legal name of the appellant –
3. Trade name, if any –
4. Address
5. Order no. –
Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorised representative –
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
Central State/UT tax
Integrated
Cess
tax
tax
a) Tax/ Cess
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wledge and belief and
nothing has been concealed therefrom.
Place:
Date:
231
Name of the Applicant:
Form GST APL – 02
[See rule 108(3)]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
Reference Number-
1.
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
5.
Name of the person filing the appeal-
6.
Amount of pre-deposit-
7.
Date of acceptance/rejection of appeal-
8. Date of appearance-
Time:
9. Court Number/ Bench
Place:
Date:
Court:
Bench:
Date:
Name:
Designation:
On behalf of Appellate Authority/Appellate
Tribunal/ Commissioner / Additional or Joint
Commissioner
232
Form GST APL – 03
[See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1.
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
2.
GSTIN/Temporary ID /UIN-
3.
Order no.
Date-
4.
5.
6.
Details of the case under dispute-
Designation and address of the officer passing the order appeale
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TIN/Temporary ID/UIN –
2. Name of the appellant-
3. Address of the appellant-
4. Order appealed against-
5. Appeal no.
6. Personal Hearing ââ¬â
7. Order in brief-
Number-
Date-
Date-
8. Status of order- Confirmed/Modified/Rejected
9. Amount of demand confirmed:
Date of
Particulars
Central tax
State/UT tax
Integrated tax
Cess
Total
Disputed Determin
ed
Dispu
ted
ed
Determin Disputed Deter
mined
Disput
ed
Determ Disputed Determin
ined
ed
Amount
Amount
Amount
Amount
Amou Amount
nt
Amou
Amoun
Amoun
Amount
nt
t
t
1
2
3
5
6
7
8
9
10
11
a) Tax
b) Interest
c) Penalty
d) Fees
e) Others
f) Refund
Place:
Date:
235
236
Designation:
Jurisdiction:
Form GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representat
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puted admitted tax and cess)
Sr. Description
No.
Tax
payable
Paid
through
Cash/Credit
Ledger
Debit
entry
Amount of tax paid
Integrated Central State/UT
CESS
no.
tax
tax
tax
1
2
3
4
5
6
7
8
9
Cash Ledger
Integrated
1.
tax
Credit
Ledger
Cash Ledger
Central
2.
tax
Credit
Ledger
Cash Ledger
3.
State/UT
tax
Credit
Ledger
Cash Ledger
4.
CESS
Credit
Ledger
(c) Interest, penalty, late fee and any other amount payable and paid:
Sr. Description
No.
Amount payable
Debit
Amount paid
Integrated Central State/UT
CESS
entry
no.
Integrated Central State/UT
CESS
tax
tax
tax
tax
tax
tax
239
1 2 3 4 5 6 7 8 9 10
1. Interest
2. Penalty
3.
Late fee
4. (specify)
I, , hereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
Place:
Date:
240
Signature>
Name of the Applicant:
Designation/Status:
Form GST APL – 06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-sectio
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as the case may be-
Whether the decision or order appealed against involves any question relating to
place of supply –
13
Yes
14
15
16
No
In case of cross-objections filed by a person other than the Commissioner of State/UT
tax/Central tax
Name of the Adjudicating Authority-
Order Number and date of Order-
(i)
(ii)
(iii)
(iv)
Tax
GSTIN/UIN/Temporary ID-
Amount involved:
Interest
Penalty
Refund
Total
Head
Integrated
tax
Central tax
State/UT
tax
Cess
Tax
Interest
Penalty
Refund
Total
Details of payment
Head
Central tax
State/UT
tax
Integrated
tax
Cess
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
242
17
(i)
(ii)
Amount of tax demand dropped or reduced for the
period of dispute
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
Reliefs claimed in memorandum of cross-objections.
Grounds of Cross objection
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atement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount demanded, disputed and admitted:
Particulars
of demand,
if any
Particulars
Centra State/ Integ Cess
Total amount
1 tax
UT
rated
tax
tax
244
Place:
Date:
a) Tax/ Cess
b) Interest
Amount of
demand
c) Penalty
created, if
any
(A)
d) Fees
e) Other
charges
a) Tax/ Cess
b) Interest
Amount
under
c) Penalty
e) Other
charges
245
Signature
Name of the Officer:
Designation:
Jurisdiction:-
Form GST APL – 08
[See rule 114(1)]
Appeal to the High Court under section 117
1.
Appeal filed by
-Taxable person / Government of
2.
GSTIN/Temporary ID/UIN-
Name of the appellant/ officer-
3.
Permanent address of the appellant, if applicable-
4.
Address for communication-
5.
Order appealed against
Number
Date-
6.
Name and Address of the Appellate Tribunal passing the order appealed against-
7.
Date of communication of the order appealed against-
8.
Name of the representative
9.
Details of the case under dispute:
(i) Brief issue of the case u
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eturn filed under existing laws:
(a)
Sl. no.
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Tax period to which
Cenvat Credit admissible
Registration no.
under existing
law (Central
Excise and
Service Tax)
the last return filed
under the existing law
pertains
Total
2
Date of filing
of the return
specified in
Column no. 3
Balance cenvat credit
carried forward in the said
last return
5
(b)
Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
Name of Issuer
Sr. No. of Form Amount
Applicable VAT
Rate
C-Form
248
as ITC of central tax in
accordance with transitional
provisions
Total
F-Form
Total
H/I-Form
Total
(c)
Amount of tax credit carried forward to electronic credit ledger as State/UT Tax (For all registrations on the same PAN and in the same State)
Balance of
Registration
No. in
existing law
C Forms
F Forms
H/I Forms
ITC of VAT
Differe
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onic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Sr.
Invoice Invoice
Supplier's
registration
Recipients'
registration no.
no
Docum
ent
docume
no.
Details regarding capital
goods on which credit is not
availed
Total eligible
VAT [and ET]
under existing
nt
under
Value
law
no.
Date
existing
Taxes paid
VAT [and ET]
credit under
existing
law
Total VAT [and ET]
credit availed under
existing law
law
2
3
4
7
8
9
Total VAT [and ET]
credit unavailed under
existing law (admissible
as ITC of State/UT tax)
(8-9)
10
âËÅ Total
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).
Amount of duties and taxes on inputs claimed as 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
(a)
Sr. no.
HSN (at 6 digit level)
Unit
Qty.
Value
1
2
3
4
5
Eligible Duties paid on
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tax credit
admissible as
SGST/UTGST
1234 5 6 7 8
Inputs
252
Inputs contained in semi-finished and finished goods
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT
at single point)
Details of inputs in stock
Description Unit Qty
Value
Tax paid
1
2
3
4
5
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also
required.
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No. Registration no.
under existing
law
(Centralized)
Tax period to
which the last
return filed under
the existing law
pertains
3
of the return
specified in
Column no. 3
Date of filing
Balance eligible
cenvat credit
carried forward
in the said last
return
GSTIN of receivers
(same PAN) of ITC
CENTRAL TAX
Distribution documer ITC of
/invoice
No.
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taken
7
254
b.
11.
Details of goods held by the agent
Sr.
No.
GSTIN of Principal
Details of goods with Agent
Quantity Value
Description
Unit
1
2
3
4
5
Details of credit availed in terms of Section 142 (11 (c))
Registration No of Service Tax
Sr. no.
VAT
Registration No.
Invoice/doc
ument no.
Invoice/
document date
Tax Paid
2
3
Total
5
Input Tax to be taken
6
7
VAT paid Taken as SGST Credit
or Service Tax paid as Central Tax
Credit
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
12.
Sr
Document
No.
no.
Document
date
GSTIN no. of
recipient, (if
applicable)
Name &
address of
recipient
HSN
255
Details of goods sent on approval basis
Description
Unit
Quantity
Value
1 2 3 4 5 6 7 8 9 10
Total
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 therefrom
Place
Date
Signature
Name of Authorised
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refrom
257
Place
Date
Signature
Name of Authorised Signatory.
Designation/Status…
258
Form GST PCT – 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part-A
State/UT-
District
âËÅââ¬Â¨
Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii)
PAN
(iii) Email Address
(iv) Mobile Number
Note Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3.
Date of application
Enrolment sought as:
PART B
Centre
State
Membership Number
Membership Type (drop down will
change based the institute selected)
Date of Enrolment / Membership
Membership Valid upto
5.
5.1
5.2
5.3
6
6.1
6.2
Date of Registration
6.3
Valid up to
Advocates registered with Bar (Name of
Bar Council)
Registration Number as given by Bar
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree i
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stitute
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of
authentication. “Goods and Services Tax Network” has informed me that identity information would only
be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data
Repository only for the purpose of authentication.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
260
Acknowledgment
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:
Filed by:
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
Note The
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ime)………
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on
the appointed date and time, the case will be decided ex parte on the basis of available
records and on merits
263
Signature
Name
(Designation)
Reference No.
ÃŽ¤ÃŽ¿
Form GST PCT-04
[See rule 83(4)]
Date-
Name
Address
Enrollment Number
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated – in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you 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 >.
264
Signature
Name
(Designation)
Form GST PCT-05
[See rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Ta
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