Goods and Services Tax

LIST OF PARTICIPANTS OF THE MEETING HELD ON 9TH OCTOBER, 2015
ANNEXURE-I
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
ANNEXURE-I
LIST OF PARTICIPANTS OF THE MEETING HELD ON 9TH OCTOBER, 2015
Government of India
1. Smt. Rashmi Verma, Special Secretary (Revenue), Government of India
2. Shri Udai Singh Kumawat, Joint Secretary (Revenue), Government of India
3. Shri Manish Saxena, Additional Director, Directorate General of Systems, Government of India
4. Shri Shashank Priya, ADG, DG (GST), CBEC, Government of India
5. Shri Upender Gupta, Commissioner, GST, CBEC, Government of India
6. Shri G.D. Lohani, Commissioner, CBEC, Government of India
7. Shri Ra

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Shri Dipak M. Bandekar, Commissioner, Commercial Tax, Goa
7. Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat
8. Shri Riddhesh Raval, Assistant Commissioner, Commercial Tax, Gujarat
9. Shri Hanuman Singh, Additional Commissioner, Excise & Taxation, Haryana
10. Shri Prediman Bhat, Additional Commissioner, Commercial Tax, Jammu & Kashmir
11. Shri S.K. Prasad, Deputy Commissioner, Commercial Tax, Jharkhand
12. Shri Ritvik Pandey, Commissioner, Commercial Tax, Karnataka
13. Dr. M.P.Ravi Prasad, Joint Commissioner, Commercial Tax, Karnataka
14. Dr. Rajan Khobragade, Commissioner, Commercial Tax, Kerala
15. Shri Sudip Gupta, Deputy Commissioner, Commercial Tax, Madhya Pradesh
16. Shri Niten Chandra, Commissioner, Commercial Tax,

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, Additional Commissioner, Commercial Tax, Uttarakhand
27. Shri Khalid Aizaz Anwar, Joint Commissioner, Commercial Tax, West Bengal
Goods and Services Tax Network (GSTN)
1. Shri Navin Kumar, Chairman, Goods and Services Tax Network
2. Shri Prakash Kumar, Chief Executive Officer, Goods and Services Tax Network
3. Shri S.B. Singh, SVP (Services), Goods and Services Tax Network
4. Shri K.P. Verma, VP (Services), Goods and Services Tax Network
5. Ms. Kalyaneshwari B. Patil, AVP (Services), Goods and Services Tax Network
6. Shri J. Rasal Dass Soloman, AVP (Services), Goods and Services Tax Network
Empowered Committee of State Finance Ministers
1. Shri Satish Chandra, Member Secretary, Empowered Committee
2. Shri Bashir Ahmed, Adviser,

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Processing of Return
Para 6
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
6 Processing of Return:
After the GST Return has been uploaded onto the GST Common Portal, the Portal will undertake the following activities:
(i) Acknowledge the receipt of the return filed by the taxpayer after conducting required validations.
(ii) Acknowledgement number would be issued as per procedure detailed in Para 3. 9 above.
(iii) Once a return is acknowledged, forward that GST Return to tax authorities of Central and appropriate State Govt. through the established IT interface.
(iv) The ITC claim will be confirmed to purchasing taxpayer in case of matched invoices aft

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Annual Return (GSTR-8)
Para 5
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
5 Annual Return (GSTR-8):
5.1 All the Normal taxpayers would be required to submit Annual Return. This return to be filed annually is intended to provide 360 degree view about the activities of the taxpayer. This statement would provide a reconciliation of the returns with the audited financial statements of the taxpayer.
5.2 This return is a detailed return and captures the details of all the income and expenditure of the taxpayer and regroups them in accordance with the monthly returns filed by the taxpayer. This return also provides for the reconciliation of the monthly tax payme

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e filed by 31stDecember following the end of the financial year for which it is filed.
5.3 A separate reconciliation statement, duly certified by a Chartered Accountant, will have to be filed by those taxpayers who are required to get their accounts audited under section 44AB of Income Tax Act 1961. Currently this limit is ₹ 1 Crore.
5.4 Consolidated statement of purchases and supplies based on monthly returns filed by the taxpayer can be made available to taxpayers by GSTN common portal as a facilitation measure for enabling him to prepare annual return.
5.5 The format of Reconciliation statement would be finalized after finalization of GST Model law.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, R

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Return for Casual/Non-Resident Taxpayers:
Para 4
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
4 Return for Casual/Non-Resident Taxpayers:
Casual/Non-Resident Taxpayers should file GSTR-1, GSTR-2 and GSTR-3 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would

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Non-filing, late-filing and short-filing of return
Para 3.13
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.13 Non-filing, late-filing and short-filing of return
A. Non-Filers & Late-Filers
In case of failure by the taxpayer to submit periodic returns, a defaulter list will be generated by the IT system by comparing the return filers with the registrant database. Such defaulter list will be provided to the respective GST Authorities for necessary enforcement and follow up action.
GST Common Portal can auto generate and send the notice to all non-filers (being done by many State VAT authorities) in the form of email and SMS. Jurisdictional tax authorities

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Revision of Return
Para 3.12
Bill
Business Process for GST on GST Return
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3.12 Revision of Return
3.12.1 There would be no revision of returns.
3.12.2 All unreported invoices of previous tax period would be reflected in the return for the month in which they are proposed to be included. The interest, if applicable will be auto populated.
3.12.3 All under-reported invoice and ITC revision will have to be correc

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Where will the taxpayer file Return?
Para 3.11
Bill
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3.11 Where will the taxpayer file Return?
3.11.1 A registered Tax Payer shall file GST Return at GST Common Portal either:
(i) by himself logging on to the GST Common Portal using his own user ID and password;
(ii) Through his authorized representative using the user Id and password (allotted to the authorized representative by the tax authorities), as chosen at the time of registration, logging on to the GST Common Portal.
The filing may be done either directly or by using Applications developed by accounting companies / IT companies which will interact with GST System using APIs or through Facilitation Center (FC).
3.11.2 At the time of registration, every taxpayer has to enroll with GST Common Portal (GSTN). A unique User-ID and Password will be generated and intimated to the taxpayer. This User-ID and

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taxpayer who has authorized him to do so at the portal;
(v) The system will generate an email and SMS having basic data of return and send the same to the taxpayer;
(vi) The taxpayer can accept the correctness of the return and submit the same by just clicking on the link provided in the e-mail. In case he does not respond to the e-mail, return will be considered as not submitted;
(vii) In case taxpayer wants to respond to the SMS, he may do so by replying YES and mention the OTP sent alongwith the SMS. In case he does not respond to the SMS, return will be considered as not submitted;
(viii) This mechanism may be provided in the GST law and the TRPs would have to be approved by the tax administration and allotted a Unique ID and will also be provided appropriate training by them.
3.11.3 The return can also be submitted by the taxpayer through any Facilitation Center (FC) approved by the Tax authorities and selected by the taxpayer at GST System. The taxpayer shall make availa

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it.
3.11.5 The common portal will display the electronic form to be used for filing the return. The form can be downloaded, filled and then uploaded using approved e-tools.
3.11.6 The portal will provide a form generation utility which can be downloaded by the taxpayer for preparation of the return offline and for conducting the preliminary arithmetic checks before return is uploaded on the portal using APIs.
3.11.7 Along with the return, taxpayer is not required to submit any other document. The documents as required for scrutiny or audit shall be made available by the taxpayer to the audit party deputed by the CBEC /State tax authorities/CAG.
3.11.8 The Common Portal will maintain and display the ledger of the Tax Payer providing information about the tax deposited, input tax credit availed/taken, input tax credit utilized, tax liability created, balance ITC carried forward, tax payments made by debiting the ledgers under respective major tax heads, refund granted and balance in

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Contents of Invoice level information
Para 3.10
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.10 Contents of Invoice level information:
3.10.1. The following invoice level information would be captured in the return:
1. Invoices pertaining to B2B transactions (Intra-State, Inter-State and supplies to UN organizations/embassies) [both for supply and purchase transactions]:
(i) Goods and Services Tax Identification Number (GSTIN)/Unique ID issued to UN organizations/Embassies
(ii) Invoice Number, Date and value
(iii) HSN code for each item line (for Goods)/ Accounting code for each item line (for services)
(iv) Taxable Value
(v) Tax Rate (CGST & SGST or IGST and/ or Additional Tax)
(vi) Tax Amounts (CGST & SGST or IGST and / or Additional Tax)
(vii) Place of Supply (State)
(viii) For Capital Goods, there will be separate column in the Table of the return for ease of tracking of credit d

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r services
(viii) Place of Supply (State) if different than S. No. (vi) above
B. For invoices whose taxable value is upto ₹ 2.5 lakhs, only aggregated taxable value of all such invoices will be submitted, state-wise and tax rate-wise.
(GST Law may provide for mandatory mention of address of the buyer in every invoice whose taxable value is more than ₹ 50000/-)
3. Invoices pertaining to B2C transactions (Intra-State B2C supplies) [only supply transactions]:
For intra-state B2C supplies, aggregated taxable value of all such invoices will be submitted tax rate-wise.
4. Invoice pertaining to Export and deemed export supply [only supply transactions]:
(i) Invoice Number, Date and value
(ii) 8-digit HSN Code for goods/ Accounting Code of Services for each line item ( as HSN Code / Accounting code is mandatory in case of exports)
(iii) Taxable Value
(iv) Tax Rate
(v) Tax Amounts (IGST, CGST & SGST) (in case exports on payment of GST).
(vi) Shipping Bill/ Bill of

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it / Credit Note Number
(ii) Original Invoice Number and Date
(iii) Taxable Value, Tax Rate and Tax Amount (CGST & SGST or IGST and Additional Tax) ( that is being modified )
The credit/debit note will be reflected in the monthly return in which such notes have been issued.
GST Law may provide the time period within which sales return can be made and the date (invoice date or date of receipt by the buyer) from which such time period is to be calculated.
8. Post sales discount:
GST Law may provide what constitutes a sale price especially with respect to post sales discount. The Law may also contain suitable provisions about admissibility or otherwise of post supply discounts. The adjustments for post sales discount will be completed before filing of annual return. The credit/debit note will be reflected in the monthly return in which the said adjustment is made.
9. Advances received against a supply to be made in future:
GST law may provide for Point of Taxation Rules which wi

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Acknowledgement
Para 3.09
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.9 Acknowledgement:
3.9.1 On submission of return, an Acknowledgement Number will be generated. In case of submission of a return which has been prepared by using offline tools, acknowledgement of submission will take some time as GSTN System will need to first verify details like the carry forward cash as per personal ledger, ITC, tax payme

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Steps for Return Filing
Para 3.08
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.8 Steps for Return Filing:
Step1: The taxpayer will upload the final GSTR-1 return form either directly through data entry at the GST Common Portal or by uploading the file containing the said GSTR-1 return form through Apps by10thday of month succeeding the month during which supplies has been made. The increase / decrease (in supply invoices) would be allowed, only on the basis of the details uploaded by the counter-party purchaser in GSTR-2, upto 17th day of the month. (i.e. within a period of 7 days). In other words, the supplier would not be allowed to include any missing

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also be able to add additional purchase invoice details in his GSTR-2 which have not been uploaded by counter-party taxpayer (supplier) as described in Step 1 and 2 above, provided he is in possession of valid invoice issued by counter-party taxpayer and he has actually received such supplies.
Step 5:Taxpayers will have the option to do reconciliation of inward supplies with counter-party taxpayers (suppliers) during the next 7 days by following up with their counter-party taxpayers for any missing supply invoices in the GSTR-1 of the counter-party taxpayers, and prompt them to accept the same as uploaded by the purchasing taxpayer. All the invoices would be auto-populated in the ITC ledger of taxpayer. The taxpayer would, however, indica

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Components of a valid TDS Return (GSTR-7)
Para 3.07
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.7 Components of a valid TDS Return (GSTR-7):
3.7.1 This return would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Details of GSTIN of the Supplier along with the invoices against which the Tax has been deducted. This w

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Components of a valid ISD Return (GSTR-6)
Para 3.06
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.6 Components of a valid ISD Return (GSTR-6):
3.6.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Final invoice-level inward supply information pertaining to the tax period separately for goods and services on which the ITC is being claimed. This will be auto populated on the basis of GSTR-1 filed by the Counterparty Supplier of the taxpayer. The same may be modified i.e. added or deleted by the Taxpayer while filing the ISD return. The recipi

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Non-Resident Foreign Taxpayers (GSTR-5):
Para 3.05
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.5 Non-Resident Foreign Taxpayers (GSTR-5):
3.5.1 Non-Resident foreign taxpayers would be required to file GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) w

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Quarterly Return for compounding Taxpayers (GSTR-4)
Para 3.04
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.4 Quarterly Return for compounding Taxpayers (GSTR-4):
3.4.1 After crossing the threshold exemption limit, the taxpayers may opt for compounding scheme wherein they would be required to pay taxes at fixed rate without any ITC facilities. Such taxpayers would be required to file a simplified quarterly retu

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Components of valid GST Return (GSTR-3
Para 3.03
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.3. Components of valid GST Return (GSTR-3):
3.3.1 The GST Monthly Return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name and Address along with GSTIN
2. Period to which the Return pertains
3. Turnover Details including Gross Turnover, Export Turnover, Exempted Domestic Turnover, Nil Rated Domestic Turnover, Non GST Turnover and Net Taxable Turnover
4. Final aggregate level outward and inward supply information. These details will be auto populated from GSTR-1 and GSTR-2.
5. There will be separate tables for calculating tax amounts on outward and inward supplies based on the information contained in various tables in the GSTR-3 return.
6. There will be a separate table for capturing the TDS credit received and which has been credited to his cash ledger (the

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x.
13. Details of the payment of tax under various tax heads of CGST, SGST, IGST and Additional Tax separately would be populated from the debit entry in Credit/Cash ledger. GST Law may have provision for maintaining four head wise account for CGST, SGST, IGST and Additional tax and at associated minor heads for interest, penalty, fee and others. Excess payment, if any, will be carried forward to the next return period. The taxpayer will have the option of claiming refund of excess payment through the return for which appropriate field will be provided in the return form. The return form would display all bank account numbers mentioned in the registration, out of which one will be selected by the taxpayer to which the refund will be credited.
14. Details of other payments – Interest/Penalties/Fee/Others, etc. This will be auto populated from the Debit entry in Cash ledger irrespective of mode of filing i.e. online / offline utility.
15. Details of ITC balance (CGST, SGST and IGST

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he monthly return. However, the same would be submitted by the taxpayer in the annual return. (GST Law may contain appropriate provision in this regard). The format of the annual return would have a suitable field for this purpose.
3.3.2 The return (GSTR-3) would be entirely auto- populated through GSTR-1 (of counterparty suppliers), own GSTR-2, ISD return (GSTR-6) (of Input Service Distributor), TDS return (GSTR-7) (of counterparty deductor), own ITC Ledger, own cash ledger, own Tax Liability ledger. However, the taxpayer may fill the missing details to begin with.
3.3.3 The return would be permitted to be filed both on online and offline mode. In case of offline mode, payment by debit to cash / ITC ledger can be done at an earlier date also and such debit entry number would be verified at the time of uploading of the return. In online mode, both debiting and filing can be done simultaneously.
3.3.4 The return would be filed by 20th of the succeeding month. Late filing would be per

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Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2)
Para 3.02
Bill
Business Process for GST on GST Return
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3.2. Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2):
3.2.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Final invoice-level inward supply information pertaining to the tax period for goods and services separately
4. The information submitted in GSTR-1 by the Counterparty Supplier of the taxpayer will be auto populated in the concerned tables of GSTR-2. The same

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eparate table for submitting details in relation to ITC received on an invoice on which partial credit has been availed earlier.
8. In respect of capital goods, there will be a field to capture appropriate information regarding availment of ITC over a period (to be prescribed in GST Law in terms of duration and number of installments) from the date of accountal of capital goods in the taxpayer's books of accounts. [GST Law may provide that Input credit pertaining to Capital Goods will be allowed to be availed over a period of 2 years in two equal installments]
9. In respect of inputs, there can be two situations. If inputs are received in one lot, the ITC will be given in the return period in which the purchase is recorded in the books

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rate table for effecting modifications/correcting errors in the returns submitted earlier. The time period for correcting these errors will be provided in the GST Law.
12. There will be a separate table for submitting details in relation to NIL rated, Exempted and Non GST inward Supplies ( Both Inter-State and Intra-State) including those received from compounding taxpayers and unregistered dealers.
13. There will be a separate table for the ISD credit received by the taxpayer.
14. There would be a separate table for TDS Credit received by the taxpayer.
3.2.2 Auto Population in this return from GSTR-1 will be done on or after 11th of the succeeding month. Addition or Deletion of the invoice by the taxpayer will be permitted between 1

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Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1)
Para 3.01
Bill
Business Process for GST on GST Return
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3.1. Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1):
3.1.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Gross Turnover of the Taxpayer in the previous Financial Year. This information would be submitted by the taxpayers only in the first year and will be auto-populated in subsequent years.
4. Final invoice-level supply information pertaining to the tax period separately for goods and services:
(i) For all B2B supplies (whether inter-state or intra-state), invoice level specified details will be uploaded.
(ii) For all inter-state B2C supplies (including to non-registered Government entities, Consumer / person

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Accounting code for services to be captured in an invoice have been accepted with certain modifications. The details proposed by this Committee are as follows:-
a) HSN code (4-digit) for Goods and Accounting Codes for Services will be mandatory initially for all taxpayers with turnover in the preceding financial year above ₹ 5 Crore (For the first year of operations of GST, self-declaration of turnover of previous financial year will be taken as the basis as all India turnover data will not be available in the first year. From the 2nd year onwards, turnover of previous financial year under GST will be used for satisfying this condition).
b) For taxpayers with turnover between ₹ 1.5 Crores and ₹ 5 Crores in the preceding financial year, HSN codes may be specified only at 2-digit chapter level as an optional exercise to start with. From second year of GST operations, mentioning 2-digit chapter level HSN Code will be mandatory for all taxpayers with turnover in prev

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ds and services may not be required to be submitted by the taxpayer as the same will be identified through the submission of HSN code for goods and Accounting Code for services. In order to differentiate between the HSN code and the Service Accounting Code (SAC), the latter will be prefixed with “s”. The taxpayers who have turnover below the limit of ₹ 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable.
(v) For all Intra-State B2C supplies (including to non-registered Government entities, consumer / person dealing in exempted / NIL rated / non GST goods or services), consolidated sales (supply) details will be uploaded. However a dealer may at his option furnish invoice wise information in respect of exempted and nil rated supplies also.
(vi) The supply information will also have details relating to the Place of Supply in order to identify the destination state as per the Place of Supply Rules where it is different from th

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Monthly Return
Para 3
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3. Monthly Return: There would be separate returns for the outward supplies, inward supplies and a consolidated return based on these two returns. Besides that, there would be separate returns for the Input Service Distributors, non-resident taxpayers (foreigners) and Tax Deductors. The components of each of these return is being discussed hereund

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Periodicity of Return Filing
Para 2
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
2. Periodicity of Return Filing
2.1 Common periodicity of returns for a class of taxpayers would be enforced. There will be different frequency for filing of returns for different class of taxpayers, after payment of due tax, either prior to or at the time of filing return. The return can be filed without payment of self-assessed tax as per the return but such return would be treated as an invalid return and would not be taken into consideration for matching of invoices and for inter-governmental fund settlement among States and the Centre. The periodicity of return for differe

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al Return
By 31st December of next FY
9
ITC Ledger of taxpayer
Continuous
10
Cash Ledger of taxpayer
Continuous
11
Tax ledger of taxpayer
Continuous
2.2 Other important points relating to periodicity of return filing are as under:-
(i) Normal / Regular taxpayers (including casual taxpayers) would have to file GSTR-1 (details of outward supplies) (Annexure-II), GSTR-2 (details of inward supplies) (Annexure-III) and GSTR-3 (monthly Return) (Annexure-IV) for each registration.
(ii) Normal / Regular taxpayers with multiple registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately.
(iii) Compounding taxpayers would have to file a quarterly return c

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ion period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier. For these taxpayers the registration format to be used will be the same as that for UN Bodies/Embassies (Annexure-VI].
(vii) Annual return (GSTR-8) (Annexure-IX) will be filed by all normal / regular taxpayers. It will be based on financial records.
(viii) Compounding taxpayer will also file a simple annual return.
(ix) Cut-off date for filing of details of outward supplies (GSTR-1), inward supplies (GSTR-2) and Monthly return (GSTR-3) would be10th, 15th and 20th day respectively of the succeeding month for all Monthly filers.
(x) Cut-off date for filing of

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Introduction
Para 1
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
1. Introduction
1.1 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint Com

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Furnish details about the taxes paid in accordance with that return; and
(iii) File correct and complete return within stipulated time frame.
1.4 GST is a self-assessed destination based taxation system. The submission and processing of return is an important link between the taxpayer and tax administration as it is an important tool for:
(i) Compliance verification program of tax administration;
(ii) Providing necessary inputs for taking policy decision;
(iii) Management of audit and anti-evasion programs of tax administration;
(iv) Finalization of the tax liabilities of the taxpayer within stipulated period of limitation.
1.5 This document lists out the salient aspects of the process related to filing of GST returns.
1.6 The

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Form GST – Refund Claim Form – To be used only by Embassies, International and Public Organisations and their Officials
ANNEXURE-VII
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-VII
Department of
Government of
Form GST – [See Rule ]
Refund Claim Form under – Goods & Services Tax Act,
[To be used only by Embassies, International and Public Organisations and their Officials]
1.Registration No.
2. Tax Period for which refund claimed
From
To
dd
mm
yy
dd
mm
yy
3. Full Name of Embassy/Organization
4.Address of Embassy/organization
Building Name/ Number
Area/ Road
Locality/ Market
Pin Code
Email id
Telephone Number
Fa

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Reduction / Adjustment Summary
ANNEXURE-VI
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-VI
Reduction / Adjustment Summary
Sr No.
Description
Year & Tax Period
Amount (reduction/adjustment
Order No.
Order date
Balance demand, if any remaining after adjustment
1
2
3
4
5
6
7
1.
Reduction of refund amount
2.
Adjustment against outstanding demand
Total
(Signature)
Name
(Des

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Form GST – Refund order
ANNEXURE-V
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-V
Department of
Government of
Form GST – [See Rule -] Reference No. Date –
Refund order under Goods & Services Tax Act, –
1.GSTIN
2. Full Name of Taxpayer
3. Taxpayer's address
Building Name/ Number
Area/ Road
Locality/ Market
Pin Code
4. Receipt No. & date of refund Application
Receipt No.-
Receipt date-
5. Act
Tick þ one
q IGST
q CGST
q SGST
6. Type of refund application
Tick þ one
q Return type
q Return type
Application
Note – Return type can be regular & composition (say, GST-20,21) etc.
7. Tax Period for which refu

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Form GST – Refund Claim Form – To be used by Tax Payers only
ANNEXURE-IV
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-IV
Government of –
Department of –
Form GST – Refund Claim Form under
Goods & Services Tax Act,
(To be used by Tax Payers only)
1.GSTIN
2. Full Name of Taxpayer
3. Taxpayer's address
Building Name/ Number
Area/ Road
Locality/ Market
Pin Code
4. Amount of re

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LIST OF PARTICIPANTS OF THE MEETING HELD ON 22ND AND 23RD JULY, 2015
ANNEXURE-III
Bill
Business Processes for GST on Refund Process
Report on – Business Processes for GST on Refund Process – [August 2015]
ANNEXURE-III
LIST OF PARTICIPANTS OF THE MEETING HELD ON 22ND AND 23RD JULY, 2015
Government of India
1. Smt. Rashmi Verma, Additional Secretary (Revenue), Government of India
2. Shri Rajeev Yadav, Director (Service Tax), CBEC, Government of India
3. Shri B.B. Agrawal, Principal Commissioner, CBEC, Government of India
4. Shri Upender Gupta, Commissioner, GST, CBEC, Government of India
5. Shri M.K. Sinha, Commissioner (LTU), Audit, CBEC, Government of India
6. Shri G.D. Lohani, Commissioner, CBEC, Government of In

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Haveli
8. Shri Vijay Kumar, Commissioner (VAT), Trade and Taxes, Delhi
9. Shri Jagmal Singh, Deputy Director, Trade and Taxes, Delhi
10. Shri Dipak M. Bandekar, Additional Commissioner, Commercial Tax, Goa
11. Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat
12. Ms. Aarti Kanwar, Special Commissioner, Commercial Tax, Gujarat
13. Shri Shyamal Misra, Commissioner, Excise & Taxation, Haryana
14. Shri Hanuman Singh, Additional Commissioner, Excise & Taxation, Haryana
15. Shri J.C. Chauhan, Commissioner, Excise & Taxation, Himachal Pradesh
16. Shri P.K. Bhat, Additional Commissioner, Commercial Tax, Jammu & Kashmir
17. Smt. Nidhi Khare, Secretary-cum-Commissioner, Commercial Tax, Jharkhand
18. Dr. M.P.Ravi Prasad, Joint Commis

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ercial Tax, Puducherry
30. Dr. Karthik, Additional Secretary, Punjab
31. Shri Pawag Garg, Additional Commissioner, Excise & Taxation, Punjab
32. Shri Vaibhav Galriya, Commissioner, Commercial Tax, Rajasthan
33. Shri Manoj Rai, Joint Commissioner, Commercial Tax, Sikkim
34. Shri D. Soundraraja Pandian, Joint Commissioner (Taxation), Commercial Taxes, Tamil Nadu
35. Shri K. Chandrasekhar Reddy, Additional Commissioner, Commercial Tax, Telangana
36. Shri Vikas Singh, Commissioner of Taxes and Excise, Mizoram
37. Shri Vivek Kumar, Additional Commissioner, Commercial Tax, Uttar Pradesh
38. Shri Abhijit Gupta, Commercial Tax Officer (IT), Uttar Pradesh
39. Shri N.C. Sharma, Additional Commissioner, Commercial Tax, Uttarakhand
40. Smt.

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