The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017
511/2017/XXVII(8)/9(120)/2017 Dated:- 29-6-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 511/2017/XXVII(8)/9(120)/2017
Dehradun Dated 29th June, 2017
In exercise of the powers conferred by section 164 or the Uttarakhand Goods and Services lax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:
The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017
1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Uttarakhand Goods and Services Tax Rules, 2017, after rule 26 the following rules shall he inserted, namely:-
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Document 1
In pursuance of the provisions of clause (3) of Article 34
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ply
27. Value of supply of goods or services where the consideration is not wholly in money.-
Where the supply of goods or
services is for a consideration not wholly in money, the
value of the supply sha
!!
,
–
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of
consideration
in money and any such further amount in money as is equivalent to the
consideration not in
money, if such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the value
of supply of
goods or services or both of like kind and quality:
(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be the
sum total 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
tow
(1) Where a new phon
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(c)
if the open market value is not available, be the value of supply of goods or
services of like kind and
quality;
if the value is not determinable under clause (a) or (b), be the value as determined
by the
application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient, the
value
shall, at the
option of the supplier, be an amount equivalent to ninety percent of the
price charged for the
supply of goods of like kind and quality by the recipient to his customer
not being a
related person:
Provided further that where the recipient is eligible for full input tax credit, the valure
declared
in the
invoice shall be deemed to be the open market value of the goods or services.
29. Value of supply of goods made or received 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 supp
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application of rule 30 or rule 31 in that order.
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30. Value of supply of goods or services or both based on cost.-Where the value of a
supply of goods or services or both is not determinable by any of the preceding rules of the.
Chapter, the value shall be one hundred and ten percent of the cost of production nor
manufacture or the cost of acquisition of such goods or the cost of provision of such service.
31. Residual method for determination of value of supply of goods or services or bo th.
Where the value of supply of goods or services or both cannot be determined under rules, 17
to 30, the same shall be determined using reasonable means consistent with the principles and
the general provisions of section 15 and the provisions of this Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule.
ignoring rule 30.
32. Determination of value in respect of certain supplies.- (1) Notwithstanding anyth imp
contained in the provisions of t
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er cent. of the lesser of the two
amounts the person changing the money would have received by converting any of
the two currencies into Indian Rupee on that day at the reference rate provided by the
Reserve Bank of India.
Provided also that a person supplying the services may exercise the option to ascertain
the value in terms of clause (b) for a financial year and such option shall not be
withdrawn during the remaining part of that financial year.
(b)
at the option of the supplier of services, the value in relation to the supply of
foreign currency, including money changing, shall be deemed to be-
(i) one per cent, of the gross amount of currency exchanged for an amount up
to one lakh rupees, subject to a minimum amount of two hundred and fifty
rupees;
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(ii) one thousand rupees and half of a per cent. of the gross amount of currenOS
exchanged
for an amount exceeding one lakh rupees and up to ten Takb
rupees; and
(iii) five thousand and five hundred rupees and one t
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y holder at the time of supply of service;
IN
(b) in case of single premium annuity policies other than (a), ten per cent, of sing fe
premium charged
from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy
holder in the first
year and twelve and a half per cent. of the premium charged from n
the policy holder
in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire
premium paid
by the
policy holder is only towards the risk cover in life insurance.
(5) Where a taxable supply is provided by a person dealing in buying and selling of second
hand goods i.e., used
goods as such or after such minor processing which does not change the
nature of the goods and where
no input tax credit has been availed on the purchase of such
goods, the value of
supply shall be the difference between the selling price and the purchase
price and where the value
of such supply is negative, it sh
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x credit
is available, shall be deemed to be NII..
33.
Value of supply of services in case of pure agent. Notwithstanding aus thump
contained
in the provisions
of this Chapter, the expenditure or costs incurred by a supplier as
a pure agent of the recipient
of supply shall be excluded from the value of supply, if all the
following conditions
are satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he ntakes the
payment to the
third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been
separately
indicated in the invoice issued by the pure agent to the recipient of service,
and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the
recipient of
supply are in addition to the services he supplies on his own account.
Explanation
,- For
the purposes of this rule, the expression “pure agent” means a person who
(a)
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re agent in the payment of those fees,
Therefore, A's
recovery of such expenses is a disbursement and not part of the value of
supply made
by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of
exchange for the determination of the value of taxable goods or services or both
shall
be the applicable reference rate for that currency as determined by the Reserve Bank of
India on the
date of time of supply in respect of such supply in terms of section 12 or, as the
case may be, section 13
of the Act.
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory
tax.-Where the
value of supply is inclusive of integrated tax or, as the case may be, central
lax, State tax, Union
territory tax, the tax amount shall be determined in the following
nanner,
namely.-
–
Tax amount (Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
(GST, SGST or
UTGST} ÷ (100+ sum of tax
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Documentary requirements and conditions for claiming input fax credit,- (1) The
input tax
credit
shall be availed by a registered person, including the Input Service
Distributor, on the basis of
any of the following documents, namely.-
(2)
(3)
(a)
(b)
(c)
(d)
(e)
an invoice issued by the supplier of goods or services or both in accordance with
the provisions of
section 31;
an invoice issued in accordance with the provisions of clause (1) of sub-section
(
3) of
section 31, subject to the payment of tax;
a debit note issued by a supplier in accordance with the provisions of section 34;
a bill of entry or any similar document prescribed under the Customs Act, 1962 OF
rules made
thereunder for the assessment of integrated tax on imports;
an Input Service Distributor invoice or Input Service Distributor credit note or
any
document issued by an Input Service Distributor in accordance with the
provisions of
sub-rule (1) of rule 54.
Input tax credit shall be avai
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nate to such amount not paid to the supplier in
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FORM GSTR-2 for the month immediately following the period of one hundred and ei phts
days from the date of the issue of the invoice
:
Provided that the value of supplies made without consideration as specified in Schedule of
the said Act shall be deemed to have
been paid for the purposes of the second proviso to mab
section (2) of section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax
liability of the registered person
for the month in which the details are furnished.
(3) The registered person shall be liable to pay interest at the rate notified under sub-sect ion
(1) of section 50 for the
period starting from the date of availing credit on such supplies uill
the date when the amount added
to the output tax liability, as mentioned in sub-rule (2) . is
paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re
availing of a
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proviso to sub-section (4) of section 17 and not
covered under clause (
a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
admissible to
the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections
41, 42 and 43,
be credited to the electronic credit ledger of the said company or the
institution.
39.
Procedure for distribution of input tax credit by Input Service Distributor.- (1) An
Input
Service Distributor
shall distribute input tax credit in the manner and subject to the
following conditions,
namely,-
(a)
the input tax credit available for distribution in a month shall be distributed in
the same month and the details thereof shall be furnished in FORM GSTR-6
in accordance with the provisions of Chapter VIII of these rules:
(b)
(c)
(d)
the Input Service Distributor shall, in accordance with the provisions of clause
(d
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ection 20, of person R, during the relevant
period
, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients
to whom the
input service is attributable in accordance with the provisions of
section 20;
(e)
the input tax credit on account of integrated tax shall be distributed as input tas
credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax
shall-
(i) in respect of a recipient located in the same State or Union territory in which
the Input Service Distributor is located, he distributed as input tax credit of
central tax and State tax or Union territory tax respectively;
(¡¡) in respect of a recipient located in a State or Union territory other than that
of the Input Service Distributor, be distributed as integrated tax and the amount
to be so distributed shall be equal to the aggregate of the amount of input lax
credit
of central tax and Sta
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n the return in FORM
GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to
the
Input
Service Distributor by the supplier shall be apportioned to each recipient in
the same ratio
in which the input tax credit contained in the original invoice was
distributed
in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit
note is included in the return in FORM GSTR-6; or
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(ii) added to the output tax liability of the recipient where the amount
apportioned is in the negative by virtue of the amount of credit under distribution
being less than the amount to be adjusted.
(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced
later
on for any other reason for any of the recipients, including that it was distributed to a
wrong recipient by the Input Service Distributor, the process specified in clause (j) of sub
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oods, in terms of clauses (c) and (d) of sub-section
(1) of section 18, shall be claimed after reducing the tax paid on such capital goods by
five percentage points per quarter of a year or part thereof from the date of the invoice
or such other documents on which the capital goods were received by the taxable
person.
(b) the registered person shall within a period of thirty days from the date of his
becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall
make a declaration, electronically, on the common portal in FORM GST ITC-01 to
the effect that he is eligible to avail the input tax credit as aforesaid;
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(c) the declaration under clause (b) shall clearly specify the details relating to i
inputs held in stock or inputs
contained in semi-finished or finished goods he fd in
the
stock, or as the case may be,
capital goods-
(i) on the day immediately preceding the date from which he becomes
liable to pay tax under
the provisions of the
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d
(d) of sub-section (1) of
section 18 shall be verified with the corresponding details
furnished by the corresponding
supplier in FORM GSTR-1 or as the case may be, in
FORM GSTR- 4, on the common
portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the
purposes of sub-section (6) of section
18, shall be calculated by reducing the input tax on the
said goods at the rate of five percentage
points for every quarter or part thereof from the date
of the issue of the invoice for such
goods.
41.
Transfer of credit on sale, merger, amalgamation, lease or transfer of a
business
. (1) A registered person
shall, in the event of sale, merger, de-merger,
amalgamation, lease or transfer or change
in the ownership of business for any reason,
furnish the details of sale, merger, de-
merger, amalgamation, lease or transfer of business, in
FORM GST ITC-02, electronically on
the common portal along with a request for transfer
of unu
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d reversal thereof,- (1) The input tax credit in respect of inputs or impul services, which
attract
the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for
the purposes of business and partly for other purposes, or partly used for effecting, taxable
supplies including zero rated supplies and partly for effecting exempt supplies, shall be
attributed to the purposes of business or for effecting taxable supplies in the following
manner, namely,-
(a)
the total input tax involved on inputs and input services in a fax period, be
denoted
as 'T';
(b) the amount of input tax, out of “T', attributable to inputs and input services
intended to be used exclusively for the purposes other than business, be denoted as
“T”:
(c) the amount of input tax, out of 'T', attributable to inputs and input services
intended to be used exclusively for effecting exempt supplies, be denoted as “1y':
(d) the amount of input tax, out of “T”, in respect of
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exempt supplies during the tax period, and
‘F* is the total turnover in the State of the registered person during the tax period:
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Provided that where the registered person does not have any firnover durmp the sand
tax period or the
aforesaid information is not available, the value of 1 11 shall be
calculated by taking values of 'E' and 'F' of the last tax period for which the de tube
of such turnover
are available, previous to the month during which the sand value of
'E/F' is to be
calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the appropate
value of exempt
supplies and the total turnover shall exclude the amount of any duty
or tax levied
under entry 84 of List 1 of the Seventh Schedule to the Constitution and
entry 51
and 54 of List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and
input services are
used partly for business and partly for non-business purpos
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credit on such inputs
or input services shall be included in 'E'.
(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 mouth 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 'D}' and 'Dy' exceeds
the aggregate
of the amounts determined under sub-rule (1) in respect of 'D}' and 'D;`, such
excess shall
be added to the output tax liability of the registered person in the month not later
than the
month of September following the end of the financial year to which such credit
relates and the
said person shall be liable to pay interest on the said excess amount at the rate
specified in sub
-section (1) of section 50 for the period starting from the first day of April of
the succeeding
financial year till the da
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effec tip
taxable supplies
in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used
exclusively for
non-business purposes or used or intended to be used exclusively for
effecting exempt
supplies shall be indicated in FORM GSTR-2 and shall not be
credited to his
electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used
exclusively
for effecting supplies other than exempted supplies but including zero-rated
supplies shall be indicated
in FORM GSTR-2 and shall be credited to the electroniIC
credit
ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
(b), denoted
as 'A', shall be credited to the electronic credit ledger and the useful life of
such
goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequent ly
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eriod on common capital goods
during their
useful life, be denoted as “Tim' and calculated as-
Tm= Te÷60
(f) the amount of input tax credit, at the beginning of a tax period, on all common
capital goods
whose useful life remains during the tax period, be denoted as “T,'
and
shall be the aggregate of T€ž' for all such capital goods;
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(g) the amount of common credit attributable towards exempted supplies, be dei soled
as 'T', and calculated as-
where,
Te= (E÷F) x Tr
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said
tax period or the aforesaid information is not
available, the value of 'E/F` shall be
calculated by taking values of 'E' and
'F' of the last tax period for which the detauk
of such turnover are available, previous
to the month during which the s
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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 usefu
life in months shall be computed on
pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months 5 months ignoring a part of the month
Input tax credit taken on such capital goods C
Input tax credit attributable to remaining useful life. Cmdtiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit
ofintegrated tax and central tax.
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(3) Where the tax invoices related to the i
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of sub rule (1)
and the amount shall be determined
separately for input lax credit of IGST and CGST;
Provided that where the amount so determined is more than the tax determined on thể
transaction
value of the capital
goods, the amount determined shall form part of the output las
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. (!) The inputs, semi-finished goods
or capital goods shall be sent to the job worker
under the cover of a challan issued by
the principal, including where such goods are sent
directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in
rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a
job worker or sent from one job worker
to another during a quarter shall be included in
FORM GST ITC-04 furnished for
that period on or be
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ter 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 031
multiple series, containing alphabets or numerals or special characters- hyp hen
or dash and slash symbolised as “-” and “/” respectively, and any combinaÅ¥ kon
thereof
, unique for a financial year;
(c)
date of its issue;
(d)
name, address and Goods and Services Tax Identification Number or Unic
Identity Number, if registered, of the recipient;
prie
(e)
name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is fifty thousand rupees or more;
(f
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e trade or commerce;
(0)
(p)
address of delivery where the same is different from the place of supply;
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 Commissioner may, on the recommendations of the Council,
by notification, specify-
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(i)
the number of digits of Harmonised System of Nomenclature code for good.
or services
that a
class of registered persons shall be required to mention, for sochi
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 perioâ—„l as
may be specified in
the said notification:
Provided further that where an invoice is required to be issued under clause (1)
of sub-section (3) of section 31, a registered person may issue a consolidated invoice
at the end of a month
for s
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onditions, 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,
ncluding
a non
-banking financial company, or a telecom operator, or any other class of
supplier of services
as may be notified by the Government o
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fed
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)
(c)
(d)
(e)
(f)
༤ཕྱི
(g)
(h)
name, address and Goods and Services Tax Identification Number of the
supplier;
Of
a consecutive serial number not exceeding sixteen characters, in one
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;
date of its issue;
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;
description of goods or services or both;
value of supply of goods or services or both taking into accou
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on
thereof, unique for a financial year;
date of its issue:
name, address and Goods and Services Tax Identification Number or Unie pure
Identity Number, if registered
, of the recipient;
description of goods or services;
amount of advance taken:
rate of tax (central tax, State tax, integrated tax, Union territory lax 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 suppfy
in the course of inter-State
trade or commerce:
whether the tax is payable on reverse charge basis; and
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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pect of such goods or services fcentral tax, State tax,
integrated
tax, Union territory lax or cess);
(j)
whether the tax is payable on reverse charge basis; and
(k)
signature or digital signature of the supplier or his authorised representabve
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 of
multiple series, containing alphabets or numerals or special characters byplien
or dash
and slash symbolised as “-” and “/” 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:
(c)
(d)
(c)
description of goods or services:
(f)
amount paid;
(g)
(h)
(i)
(j)
rate of tax (central tax
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symbolised as “-” and “/” respectively, and any combauation
thereof, unique for
a financial year;
(e) date of issue of the document;
今回
(f)
name, address and Goods and Services Tax Identification Number or Uuraque
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 mas
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
(2)
(j)
signature or digital signature of the supplier or his authorised representative,
Every registered person who has been granted registration with effect from a date
earlier
than the date of issuance
of certificate of registration to him, may issue revised tax
invoices in respect of taxable
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tor credit note issued by an Input Service Distributor shall
contain the following details
:-
(a)
(b)
name, address and Goods and Services Tax Identification Number 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;
(c)
date of its issue;
(d)
name, address and Goods and Services Tax Identification Number of the
recipient to whom the credit is distributed;
(c)
amount of the credit distributed; and
21
(f)
signature or digital signature of the Input Service Distributor or his authored
representative:
Provided that where the Input Service Distributor is an office of a banking comp say
or a
financial institution, including a non-banking
financial company, a tax invoice hall
include any document in lieu thereof, by
w
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carriage in which the
goods are transported, details of goods transporte€¹),
details of place of origin and destination,
Goods and Services Tax Identification Number of
the person liable for paying tax
whether as consigner, consignee or goods transport agency.
and also containing other information as mentioned
under rule 46.
(4)
Where the supplier of taxable service is supplying passenger transportation service, a
lax 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)
(b)
(c)
(d)
supply of liquid gas where the quantity at the time o
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entral tax, State tax, integrated tax, Union territory
tax or cess,
where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter-State movement; and
signature.
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the
following manner, namely:-
(a)
the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b)
(c)
(3)
(4)
(5)
the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; a rid
the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
Where goods are being transported on a delivery challan in lieu of invoice, the saine
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
k
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d vouchers.
(C) Every registered person, other than a person paying tax under section 10, shall maintain
the accounts of
stock in respect of goods received and supplied by him, and such accounts
stall contain particulars
of the opening balance, receipt, supply, goods lost, stolen, destroyed,
23
written off or disposed of by way of gift or free sample and the balance of stock including
raw materials, finished
goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances tecei ved,
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 m
accordance with the
provisions of sub-section (3) and sub-section (4) of section 9), Bas
collected and paid, input
tax, input tax credit claimed, together with a register of tax invoice,
credit notes, debit notes,
delivery chal
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usiness mentioned in his certificate of
registration
and such books of account shall include any electronic form of data stored on any
electronic device.
(8) Any entry in registers, accounts and documents shall not be erased, effaced or
overwritten
, and all incorrect entries, otherwise than those of clerical nature, shall be scored
out under attestation and thereafter, the correct entry shall be recorded and where the registers
and other
documents are maintained electronically, a log of every entry edited or deleted shafi
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.
24
(11) Every agent referred to in clause (5) of sec
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ccounts showing
quantitative details of goods used
in the provision of services, details of input services
utilised and the services supplied.
(14) Every registered person executing works contract shall keep separate accounts for
works contract showing –
(a)
the names and addresses of the persons on whose behalf the works contract is
executed;
(b) description, value and quantity (wherever applicable) of goods or services received
for the execution of works contract;
(c) description, value and quantity (wherever applicable) of goods or services utilized in
the execution of works contract
;
(d) the details of payment received in respect of each works contract; and
(e)
the names and addresses of suppliers from whom he received goods or services,
(15) The records under the provisions of this Chapter may be maintained in electronic form
and the record so maintained shall be
authenticated by means of a digital signature.
(16) Accounts maintained by the registered person t
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ed to maintain under
any law for the time being in force,
57. Generation and maintenance of electronic records.- (1) Proper electronic back up of
records shall be maintained
and preserved in such manner that, in the event of destruction of
such records due to accidents or
natural causes, the information can be restored withiri a
reasonable period of
time.
(2) The registered person maintaining electronic records shall produce, on demand, the
relevant records or documents
, duly authenticated by him, in hard copy or
electronically readable
format.
JD any
(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 o
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ged in the business of transporting goods shall maintain records of
goods transported
, delivered and goods stored in transit by him alongwith the Goods
and Services Tax
Identification Number of the registered consigner and consignee for
each of his branches.
(b) every owner or operator of a warehouse or godown shall maintain books of
accounts
with respect to the period for which particular goods remain in the
26
warehouse, including the particulars relating to dispatch, movement, receipt and
disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such manner that dies
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 reyndered
person, other than a person referred to in section 14 of the Integrated Goods and Service', Lax
Act, 2017, required to furnish
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shall be made available
electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due
date of filing of FORM GSTR-1.
(4)
The details of inward supplies added, corrected or deleted by the recipient in his
FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39
shall be made available to the supplier electronically in FORM GSTR-1A_through_the
common portal and such supplier may either accept or reject the modifications made by the
recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the
extent of modifications accepted by him.
27
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 Service, Lax
Act, 2017,
required to furnish the details of inward supplies of goods or services or both
received
during a t
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to non-taxable supplies or for purposes other than busines
and cannot be determined
at the invoice level in FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his return in
FORM GSTR-5
under rule 63 shall be made available to the recipient of credit in Part A of
FORM GSTR
2A electronically through the common portal and the said recipient may
include the same in FORM GSTR
-2.
(5) The details of invoices furnished by an Input Service Distributor in his return in
FORM GSTR
-6 under rule 65 shall be made available to the recipient of credit in Part B of
FORM GSTR
2A electronically through the common portal and the said recipient may
include the same in FORM
GSTR-2.
(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
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52 shall furnidi a return
specified under sub-section (1)
of section 39 in FORM GSTR 3 electronically through the
common portal either
directly or through a Facilitation Centre notified by the Commissioner
(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis
of information furnished through
FORM GSTR-1, FORM GSTR-2 and based on offer
liabilities of preceding
tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the
provisions of section 49,
discharge his liability towards tax, interest, penalty, fees or any
other amount payable under
the Act or the provisions of this Chapter by debiting the
electronic cash ledger or
electronic credit ledger and include the detail, 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
Par
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, interest,
penalty, fees or any other amount payable under the Act or the
provisions of this Chapter by
debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall include the –
(a) invoice wise inter-State and intra-State inward supplies received from registered
and un-
registered persons; and
(b) consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 from the beginning of a
Financial year shall, where
required, furnish the details of outward and inward supplies and
return under rule 59, rule
60 and rule 61 relating to the period during which the person was
liable to furnish such details and
returns till the due date of furnishing the return for the
month of September of
the succeeding financial year or furnishing of annual return of the
preceding financial year,
whichever is earlier.
29
Explanation.– For the purpose of this sub-rufe, it is hereby declared that the person
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rd supplies and inward
supplies and shall pay the tax
, interest, penalty, fees or any other amount payable under the
Act or the provisions of this
Chapter within twenty days after the end of a fax period of
within seven days after the last
day of the validity period of registration, whichever is earlier
64. Form and manner of submission of return by persons providing online information
and database access or
retrieval services.- Every registered person providing online
information and data base access
or retrieval services from a place outside India to a person
in India other than a registered
person shall file return in FORM GSTR-5A on or before the
twentieth day of the month
succeeding the calendar month or part thereof.
65.
Form and 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
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basis
of the return furnished under sub-rule (1) through the conimon
portal in FORM GSTR-7A.
30
67. Form and manner of submission of statement of supplies through an e commerce
operator.- (1) Every electronic commerce
operator required to collect tax at source arder
section 52 shall furnish a statement
in FORM GSTR-8 electronically on the common portal,
either directly or from a Facilitation
Centre notified by the Commissioner, containing detach,
of supplies effected through such
operator and the amount of tax collected as required under
sub-section (1) of section 52.
(2)
The details furnished by the operator under sub-rule (1) shall be made available
electronically
to each of the
suppliers in Part C of FORM GSTR-2A on the commion portal
after the due date of filing of FORM
GSTR-8,
68.
Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issured,
electronically
, to a registered
person who fails to furnish return under section 39 or section di
o
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in.
Explanation.- For the purpose of this rufe, it is hereby declared that
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-
2 that were
accepted by the recipient on the basis of FORM GSTR-2A without
amendment shall be
treated as matched if the corresponding supplier has furnished a
valid return;
(ii) The claim of input tax credit shall be considered as matched where the amount of
input tax credit claimed
is equal to or less than the output tax paid on such tax invoice or
debit note by the corresponding
supplier.
31
70. Final acceptance of input tax credit and communication thereof.- (1) The final
acceptance of claim of input tax
credit in respect of any tax period, specified in saub section
(2) of section 42, shall be made available
electronically to the registered person making, such
claim in FORM GST MIS-1 through
the common portal.
(2) The claim of input tax credit in respect of any tax period which had been commumwaled
as
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in the
statement of outward supplies to be furnished for the month in
which the discrepancy is made
available.
(3)
A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable
rectifications in the statement
of inward supplies to be furnished for the month in
which the discrepancy is made
available.
(4)
Where the discrepancy is not rectified under sub-rufe (2) or sub rule (3), an amount ter
the extent
of discrepancy shall be
added to the output tax liability of the recipient in his return
to be furnished in FORM GSTR
-3 for the month succeeding the month in which the
discrepancy is made available.
Explanation,- For the purpose of this rule, it is hereby declared that –
(i) Rectification by a supplier means adding or correcting the details of an outward supply in
his valid return so as to
match the details of corresponding inward supply declared by the
recipient:
(ii) Rectification by the recipient means deleting or correcting the d
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duction in the output tax
liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by
order
, extend the date of matching
relating to claim of reduction in output tax liability, to such
date as may be specified therein.
Explanation. For the purpose of this rule, it is hereby declared that
(i) The claim of reduction in output tax liability due to issuance of credit notes in
FORM GSTR-1 that
were accepted by the corresponding recipient in FORM
GSTR-2 A without amendment
shall be treated as matched if the said recipient has
furnished a valid return
.
(ii) The claim of reduction in the output tax liability shall be considered as matched where
the amount of output
tax liability after taking into account the reduction claimed in
equal to or more than
the claim of input lax credit after taking into account the
reduction admitted and
discharged on such credit note by the corresponding recipient
in his vali
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added under sub-section
(5) of the said section on account of continuation of
such discrepancy, shall be made
available to the registered person making such claim
electronically in FORM GST MIS- 1
and the recipient electronically in FORM GST MIS-2
through the common portal on or before
the last date of the month in which the matching has
been carried out.
(2)
A supplier to whom any discrepancy 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.
33
(3)
A recipient to whom any discrepancy is made available under saib rule (1) mas, make
suitable rectifications in the statement of inward supplies to be furnished for the month m
which the
discrepancy is made available.
(4)
Where the discrepancy is not rectified under sub-rule (2) or sub rule (3), air amount to
the extent
of
discrepancy shall be added to the output lax liability of the suppl
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d under
sub-section (9)
of section 42 or sub-section (9) of section 43 shall be claimed by the
registered person in his return in FORM GSTR-3 and shall be credited to his electronic cashi
ledger in FORM GST PMT-05 and the amount credited shall be available for payment of
any
future liability towards interest or the taxable person may claim refund of the amount
under section 54.
78.
Matching of details furnished by the e-Commerce operator with the details
furnished
by
the supplier.- The following details relating to the supplies made through an e
Commerce
operator, as declared in FORM GSTR-8, shall be matched with the
corresponding details declared by the supplier in FORM GSTR-1-
(a) State of place of supply; and
(b) net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37
has been
extended, the
date of matching of the above mentioned details shall be extended
accordingly.
Provided further that the Commissioner may, on the
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is made available.
(4)
Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amoual to
the extent
of discrepancy shall be
added to the output tax liability of the supplier in his return
in FORM GSTR-3 for the month
succeeding the month in which the details of discrepane v
are made available and such addition
to the output tax liability and interest payable thereon
shall be made available to the supplier
electronically on the common portal in FORM GST
MIS-3.
80.
Annual return.- (1) Every registered person, other than an Input Service Distributor,
a person
paying tax under section
51 or section 52, a casual taxable person and a non-resident
taxable person, shall furnish an
annual return as specified under sub-section (1) of section -44
electronically in FORM
GSTR-9 through the common portal either directly or through a
Facilitation Centre notified by the
Commissioner:
Provided that a person paying tax under section 10 shall furnish the annu
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(1)
person who has been issued a Unique Identity Number and claims refund of the taxes paid on
his inward supplies, shall furnish the details of such supplies of taxable goods or servicesCDE
both electronically in FORM GSTR-11, along with application for such refund claim,
through the common portal either directly or through a Facilitation Centre notified by the
Commissioner.
(2)
Every person who has been issued a Unique Identity Number for purposes offer than
refund of the taxes paid shall furnish the details of inward supplies of taxable good, or
services or both as may be required by the proper officer in FORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner.-(1) An application in
FORM GST PCT-01 may be made electronically through the common portal either directly
or through a Facilitation Centre notified by the Commissioner for enrolment as goods and
services tax practitioner by any person who-
(a)
(i)
is a citizen of India;
(ii)
is a per
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oreign University recognized by
any Indian University as equivalent to the degree examination mentioned in
sub-clause (i); or
(iii) any other examination notified by the Government, on the
recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a)
final examination of the
Accountants of India; or
Institute of Chartered
36
(b)
final examination of the Institute of Cost Accountant, al
India; or
(c)
final examination of the Institute of
Secretaries of India.
Companies
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in the
behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as
a goods and services tax practitioner and issue a certificate to that effect in FORM GST
PCT-02 or reject his application where it is found that the applicant is not qualified to be
enrolled as a goods and services tax practitioner,
(3) The enrolment made unde
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r.
(5) Any person against whom an order under sub-rule (1) is made may, within thirty days
from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioner so
authorised shall be allowed to undertake such tasks as indicated in the said authorisation
during the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnished
by the goods and services tax practitioner authorised by him, a confirmation shall be sought
from the registered person over email or SMS and the statement furnished by the goods and
services tax practitioner shall be made available to the registered person on the common
portal:
Provided that where the registered person fails to respond to the requ
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available to the
registered person on the common portal and such application shall not be
proceeded with further until
the registered person gives his consent to the same.
(9)
Any registered person opting to furnish his return through a goods and services tax
practitioner
shall-
(a) give his consent in FORM GST PCT-05 to any goods and services, tax
practitioner to
prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and
services tax
practitioner, ensure that the facts mentioned in the return are true and
correct.
The goods and services tax practitioner shall-
(10)
(a)
(b)
prepare the statements with due diligence; and
affix his digital signature on the statements prepared by him or electronically
verify using
his
credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union ferritory shall
be treated as enrolled
in the State or Union territory for the purposes specified in s
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y register of the person shall be debited by
(3)
(a) the amount payable towards tax, interest, late fee or any other amount payable
as per the return furnished by the
said person;
(b)
the amount of tax, interest, penalty or any other amount payable as determined
by a proper
officer in pursuance of
any proceedings under the Act or as ascertained by
the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 4.'
or section 43 or section 50; or
(d)
any amount of interest that may accrue from time to time,
Subject to the provisions of section 49, payment of every liability by a registered
person
as per his return shall be made by
debiting the electronic credit ledger maintained as
per rule 86 or the electronic cash ledger
maintained as per rule 87 and the electronic liability
register shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or
the amount payable on
revers
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ercising 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 be credited to
th: said ledger.
39
(2)
The electronic credit ledger shall be debited to the extent of discharpe of any hability
in accordance
with the provisions of section
49,
(3)
Where a registered person has claimed refund of any unutilized amount from the
electronic
credit ledger in accordance with
the provisions of section 54, the amount to the
extent of the claim shall be debited in the
said ledger.
(4)
If the refund so filed is rejected, either fully or partly, the amount debited under sub
rule (3)
, to the extent of rejection, shall
be re-credited to the electronic credit ledger by the
proper officer by an order made in FO
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amount.
(2)
Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-
06 on the
common portal and
enter the details of the amount to be deposited by him towards
tax, interest, penalty, fees or any other
amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes,
namely:-
(i)
Internet Banking through authorised banks;
(ii)
Credit card or Debit card through the authorised bank;
(iii)
National Electronic Fund Transfer or Real Time Gross Settlement from any
bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan
per tax period. by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case
of an Over
the Counter payment shall not apply
to deposit to be made by
(a)
Government Departments or any other deposit to be made by persons as may
be notified
by the Commissioner in
this behalf;
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(b)
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the payment is made by way of National Electronic Fund Transfer or Real
Time Gross Settlement mode from
any bank, the mandale form shall be generated along with
the challan on the common portal and
the same shall be submitted to the bank from where the
payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the
date of
generation of challan.
(6)
On successful credit of the amount to the concerned government account maintained
in the
authorised bank, a Challan
Identification Number shall be generated by the collecting
bank and the same shall be indicated in the
challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said
amount shall be credited to the electronic
cash ledger of the person on whose behall” the
deposit has been made and the common
portal shall make available a receipt to this effect,
(8) Where the bank account of the person concerned, or the person making the depos
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FORM GST PMT-03,
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledper,
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 refiund shall be
deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking
to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.- (1) A unique identification number shall
be generated at the common portal for each debit or credit to the electronic cash or credit
ledger, as the case may be.
(2)
The unique identification number relating to discharge of any liability shall be
indicated in the corresponding entry in the electronic liability register.
(3) A unique identification number shal
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to a Special Economic Zone unit or a
Special Economic Zone developer, the application for refund shall be filed by the
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(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 deenied exports, the application
shall be
filed by
the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the
applicant out of the advance tax deposited by him under section 27 at the time of registration,
shall be
claimed in the last return required to be furnished by him.
(2) In Annex of FORM GST RFD-01 the application under sub nile (1) shall be
accompanied by any of the following documentary evidences, as app
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viso to
sub-rule (1) in the case of the supply of goods made to a Special Feonomic Zone unit
or a Special Economic Zone developer;
(c) a statement containing the number and date of invoices, the evidence
regarding the endorsement specified in the second proviso to sub-mile (1) and the
details of payment, along with the proof thereof, made by the recipient to the supplier
for authorised operations as defined under the Special Economic Zone Act. 2005, in a
case where the refund is on account of supply of services made to a Special Economic
Zone unit or a Special Economic Zone developer:
(f) a declaration to the effect that the Special Economic Zone unit or the Special
Economic Zone developer has not availed the input tax credit of the tax paid by the
supplier of goods or services or both, in a case where the refund is on account of
supply of goods or services made to a Special Economic Zone unit or a Special
Economic
Zone developer;
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(g) a statement containing the numbe
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ration 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;
(mm) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered
accountant or a cost
accountant to the effect that the incidence of tax, interest or any
other amount claimed
as refund has not been passed on to any other person, in a case
where the amount of refund
claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered
under clause (a) or clause (
b
)
or clause (c) or clause (d) or clause (f) of sub-section (8)
of section 54;
Explanation. For the purposes of this rule-
(i)
in case of
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e,-
(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 darinip
the
relevant
period for zero-rated supply of services and zero-rated supply of
services where supply has been completed for which payment had been
received
in advance in any period prior to the relevant period reduced by
advances received for zero-rated supply of services for which the supply of
services has
not been completed du
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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
45
is found to be complete in terms of sub-rule (2), (3) and (-4) of rule 89, an acknowledpernent
in FORM GST RFD-
02 shall be made available to the applicant through the conion portal
electronically, clearly
indicating the date of filing of the claim for refund and the time period.
specified in sub-
section (7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate the
deficiencies to the
applicant in
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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 544,
shall make
an order in FORM GST RFD-04, sanctioning the amount of refund due to the
said applicant
on a provisional basis within a period not exceeding seven days from the date
of the
acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the
amount
sanctioned under sub-rule (2) and the same shall be electronically credited to any of
the bank
accounts of the applicant mentioned in his registration particulars and as specified in
the application for
refund.
92.
Order sanctioning refund.- (1) Where, upon examination of the application, the
proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable
to
the
applicant, he shall make an order in FORM GST RFD-06, sanctioning the amount of
refund
to
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admissible or is not payable to the
applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring bar 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 RED 06, sany liominy
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 111 shaft,
mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant
an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub rule (1) or
sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an
order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05, for the
amount of refund and the same shall be electronically
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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.
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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 pasable,
and such amount of interest shall be electronically credited to any of the bank accounts of the
applicant mentioned in his registration particulars and as specified in the application for
refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tas
paid by him on his inward supplies as per notification issued section 55 shall apply for rehand
in FORM GST RFD-10 once in every quarter, electronically on the common
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tatis mutandis, apply for the sanction and payment
of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the
President or the Government of India is a party, is inconsistent with the provisions of this
Chapter rules, such treaty or international agreement shall prevail.
96.
Refund of integrated tax paid on goods exported out of India,-(1) The shipping
bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid
on the goods exported out of India and such application shall be deemed to have been filed
only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export
manifest or an export report covering the number and the date of shipping bills or bills of
export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
transmitted electronically by the
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1) 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 lax or Union territory tax, as the case may
be, and a copy of
such intimation shall be transmitted to the comitiion portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax of
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 (at)
of sub-rule (4),
the concerned jurisdictional officer of central tax, State tax or Union territory
tax, as the case
may be, shall proceed to refund the amount after pass
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Charemsan, 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 ans
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 researchi
activity which has made, or is likely to make, significant contribution in formulation of
standard mark of the pr
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om
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 ease 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;
50
(h) to recommend minimum financial assistance, by way of grant to an applicant,
having regard to his financial status, and importanc
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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 person shall exec
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) 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 ensa mg
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, informirap
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
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ed to be made
on best judgment basis and after allowing a line 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.
52
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 (1)
accordance with the provisions of sub-section (3) of the said section.
(3) The proper
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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 obtaining an advance ruling under s
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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-3 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.
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 fax;
(c) the jurisdictional officer of central tax
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:
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-01, the date of fring
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 s
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nal
acknowledgement, indicating the appeal number 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 submission of
such copy.
55
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 import tax
credit involved or the amount of fine,
fee or penalty determined in the order appealed against,
subject to maximum of twenty five
thousand r
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ase may be, the Appellate
Authority except in the following circumstances, namely:
(a) where 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
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indicating the final amount of demand confirmed
(2)
The jurisdictional officer shall issue a statement in FORM GST APL. 04 clearly
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 (e) af sub
section (2) of section
116 is found, upon an enquiry into the matter, guilty of misconduct in
connec
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f claims under section 3, sub-section (3) of section 5, sections 6 and 6A and
sub-
section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant
and
57
(ii) the serial number and value of declarations in Forms C and/or F and Certificates in
Forms E and/
or H or Form I specified in rule 12 of the Central Sales Las (Regodiation
and Turnover) Rules
, 1957 submitted by the applicant in support of the elaines referred
to in sub-clause (i) above;
(2) Every declaration under sub-rule (!) shall-
(a) in the case of a claim under sub-section (2) of section 1-10, 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) i
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credited to the
electronic credit ledger of the applicant maintained in FORM GST PMT-2 off
the common portal.
(4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first
point of their sale
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 s
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applicant maintained in FORM GST PMT-2 on the common portal; and
(v) the stock of goods on which the credit is availed is so stored that it can be easily identified
by the registered person.
118.
Declaration to be made under clause (e) of sub-section (11) of section 142, livery
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-I furnishing the proportion of supply on which Value Added 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 fini
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by the Council.
123. Constitution of the Standing Committee and Screening Committees. (1) the
Council may constitute a Standing
Committee on Anti-profiteering which shall consand of
such officers of the State Government and
Central Government as may be nommated by 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 Chiel
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
a
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f the Authority shall hold office for a term of two
years from
the date on which he enters upon his office, or until he attains the
age of
sixty-five years, whichever is earlier and shall be eligible for
reappointment
:
Provided that person shall not be selected as a Technical Member if he
has attained the age of sixty-two years.
Secretary to the Authority. The Additional Director General of Safeguards under
the Board
shall be the Secretary
to the Authority.
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126. Power to determine the methodology and procedure. The Authority
determine the methodology and
procedure for determination as to whether the reductions an
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)
(ii)
to determine whether any reduction in rate of tax on any supply of goods or
services
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application by the Standing Committee and Screening
Committec
. (1) The Standing Committee
shall, within a period of two months from the date
of receipt of a written application,
in such form and manner as may be specified by it, from
an interested party or from a Commissioner
or any other person, examine the accuracy and
adequacy of the evidence provided in
the application to determine whether there is prima
facie evidence to support the claim of
the applicant that the benefit of reduction in rate of las
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 Sta
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(a) the description of the goods or services in respect of which the proceedings
have been initiated:
(b) summary of statement of facts on which the allegations are based; and
(c) the time limit allowed to the interested parties and other persons who rajay
have information
related to the proceedings for furnishing their reply.
The Director General of Safeguards may also issue notices to such other persons as
deemed
fit for fair enquiry into the
matter.
(5) The Director General of Safeguards shall make available the evidence presented to it by
one interested party to the other
interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of
three months of receipt of reference
from the Standing Committee or within such extended
period not exceeding a further period
of three months for reasons to be recorded in writing are
allowed by the Standing
Committee and, upon completion of the inves
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ory
authorities in discharge of his duties.
132.
Power to summon persons to give evidence and produce documents,- (1) The
Director
General of Safeguards, or
an officer authorised by him in this behalf, shall be
deemed to be the proper officer to
exercise power to summon any person whose attendance
te considers necessary either to give
evidence or to produce a document or any other thing
under section 70 and shall have power in
any inquiry in the same manner, as provided in the
case of a civil court under the provisions of
the Code of Civil Procedure, 1908 (5 of 1908).
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(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceeding
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 montle.
from the date of receipt of the report from the Director General of Safeguards determine
whether a registered person has passed on the be
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on does not claim return of the amount or is not identifiable, and
depositing the same in the Fund referred to in section >?
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.
134. Decision to be taken by the majority. If the Members of the Authority differ in
opinion on any point, the point shall be decided according to the opinion of the majority.
135. Compliance by the registered 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 Lax 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
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