The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017.
ERTS(T) 79/2017/471 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
Notification
No. ERTS(T) 79/2017/471
Dated Shillong 29th Dec, 2017
No. ERTS(T) 79/2017/471.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
2. In the Meghalaya Goods and Services Tax Rules, 2017,
(i) in rule 44,
(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, Union territor
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pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of –
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the
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heading, for the word “agent”, the word “job-worker” shall be substituted;
(vi) after rule 138, the following shall be inserted, namely:-
“Chapter – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust
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1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature,
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ent under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in
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the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause
(b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market valu
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ed in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
145. Recovery from a third person.- (1) The proper officer may serve upon a person referred
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e property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper
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hrough a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
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own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such c
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ase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable prop
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ay pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may
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lance, be paid to the defaulter.
155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
157. Recovery from surety.- Where any person has become surety for the amount due by the
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defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment t
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ment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.
161. Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
Chapter – XIX
Offences and Penalties
162. Procedure for compounding of offences.- (1) An
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portunity of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was grante
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aya
Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the
following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
2.
In the Meghalaya Goods and Services Tax Rules, 2017,
(i)
in rule 44,
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(iii)
(a)
in sub-rule (2), for the words “integrated tax and central tax”, the words
“central tax, State tax, Union territory tax and integrated tax” shall be substituted;
(b)
in sub-rule (2), after the words “integrated tax”, for the brackets and figure
“(2)”, the brackets and figure “(3)” shall be substituted;
(c)
in sub-rule (6), for the words and letters “IGST and CGST”, the words “central
tax, State tax, Union territory tax and integrated tax” shall be substituted;
in r
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the Commissioner, from the date of issue of the invoice for export, if the
payment of such services is not received by the exporter in convertible foreign
exchange.
The details of the export invoices contained in FORM GSTR-1 furnished on the
common portal shall be electronically transmitted to the system designated by Customs and a
confirmation that the goods covered by the said invoices have been exported out of India shall
be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the
registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed
under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be
recovered from the registered person in accordance with the provisions of section 79.
(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-
rule (3) shall be restored immediately when t
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place is to be visited for the purposes of
inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue
an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection
or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the
proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from
whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said
person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission
of such officer.
(4) Where it is not practicable to seize any such goods, the proper
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ble tax”
shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess,
if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the
appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the
tax, interest and penalty and fine, if any, payable in respect of such goods.
141.
Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or
hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things
or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower,
such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof
of payment.
(2)
Where the taxab
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tion 73 or, as the case may be, tax, interest and
penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of
such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the
payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73
or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service
of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and
the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said
notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section
(3) of section 76 shall be in FORM GST DRC-06.
(5) A summary of the order issued under sub-section (9) of secti
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l mean any officer of the Central Government
or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation
or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the
Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a
defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause
(b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of
such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable
along with the administrative expenditure incurred on the recovery process.
(2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be
issued in FORM GST DRC-10 clearly indicating the go
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sion of the said goods to the successful bidder and issue a certificate in FORM
GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of
recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction
and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction
is considered to be non-competitive due to lack of adequate participation or due to low bids.
145.
Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c)
of sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice in FORM GST
DRC-13 directing him to deposit the amount specified in the notice.
(2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the
proper officer shall issue a certific
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quired for the recovery of the amount
due:
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Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in
a corporation, or other movable property not in the possession of the defaulter except for property deposited in,
or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority
or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property,
which shall be removed only on the written instructions from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
(a) an immovable property, the order of attachment or distraint shall be affixed on the said property and
shall remain affixed till the confirmation of sale;
(b) a movable property, the proper officer shall seize the said property in accordanc
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hed in the manner specified by such
officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders
or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from
the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping
them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property
on the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate
the claim or objection and may postpone the sale for such time as he may deem fit.
(9) The person making the claim or objecti
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erson, or was in the possession of some other person in trust
for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim
and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to
make the payment within a period of fifteen days from the date of such notice and after the said payment is made,
he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the
details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the
property shall be deemed to be transferred to such bidder:
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Provided that where the highest bid is made by more than one person and one of them is a co-owner of
the property, he shall be deemed to be the successful bidder.
(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of t
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ce on a Sunday or other general holidays recognized by the Government or on any day which has been
notified by the Government to be a holiday for the area in which the sale is to take place.
150.
Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the
jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall
depute sufficient number of police officers for providing such assistance.
151.
Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a
corporation, or other movable property not in the possession of the defaulter except for property deposited in, or
in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.-
(2)
(a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment
thereof until the receipt of a further order from the proper officer;
(b) in the case
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perty, and any interest or dividend becoming payable thereon, may be held till the
recovery of the amount payable.
153.
Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of
the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share
of such partner in the partnership property and profits with payment of the amount due under the certificate, and
may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether
already declared or accruing, and of any other money which may become due to him in respect of the partnership,
and direct accounts and enquiries and make an order for the sale of such interest or such other order as the
circumstances of the case may require.
(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being
directed, to purchase the same.
154.
Disposal of proceed
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m the person concerned, the amount specified in the certificate as if it were an arrear of
land revenue.
156.
Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the
Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate
in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover
from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
157. Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he
may be proceeded against under this Chapter as if he were the defaulter.
158.
Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a
taxable
person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due
under the Act or for allowing payment of such taxes or amount in instalments in accor
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he Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and
Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
Provisional attachment of property.- (1) Where the Commissioner decides to attach any property,
including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST
DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or
Transport Authority or any such Authority to place encumbrance on the said movable or immovable property,
which shall be removed only on the written instructions from the Commissioner to that effect.
(3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount
equivalent to the market price of such prop
= = = = = = = =
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= = = = = = = =
release such property by issuing an order in FORM GST DRC-23.
160.
Recovery from company in liquidation.- Where the company is under liquidation as specified in
section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest,
penalty or any other amount due under the Act in FORM GST DRC -24.
161.
Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any
demand under section 84 shall be issued in FORM GST DRC-25.
Chapter – XIX
Offences and Penalties
162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of
prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the
Commissioner for compounding of an offence.
(2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with
reference to the particulars furnished in the application, or any other information, which may be c
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
d by the Commissioner and shall furnish the proof
of such payment to him.
(7)
In case the applicant fails to pay the compounding amount within the time specified in sub-rule
(6), the order made under sub-rule (3) shall be vitiated and be void.
(8)
Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the
Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings,
concealed any material particulars or had given false evidence. Thereupon such person may be tried for
the offence with respect to which immunity was granted or for any other offence that appears to have
been committed by him in connection with the compounding proceedings and the provisions the Act
shall apply as if no such immunity had been granted.”;
(vii) for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM
GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10”, the following FORMS shall respectively be
substituted, namely:-
“FORM
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Plain text (Extract) only
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= = = = = = = =
to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e.
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
f.
On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports
(Select the type of supplier/ recipient)
1. Supplies to SEZ Unit
2. Supplies to SEZ Developer
3.
Recipient of Deemed Exports
g. Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer
11
8.
h. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice
i.
has not been issued
Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice
versa
j.
Excess payment of tax, if any
k.
Any other (specify)
Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
b.
Name of the Bank
C.
Bank Account Type
d.
Name of account holder
e. Address of Bank Branch:
f.
IFSC
g.
MICR
9.
Whethe
= = = = = = = =
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= = = = = = = =
pect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
section 54..)
10. Verification
I/We hereby solemnly affirm and declare that the information given
herein above is true and correct to the best of my/our knowledge and belief and nothing has
been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place
12
12
Date
Signature of Authorised Signatory
(Name)
Designation/Status
Part A: Outward Supplies
(GSTR-1: Table 4 and 5)
Statement -1
(Annexure 1)
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
GSTIN/UIN
Invoice details
Rate
No.
Date
1
2
3
Value
4
5
Taxable
value
6
Amount
Plac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ils are mandatory- in case of services
14
Refund Type: Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
Statement- 3
GSTIN of
Invoice details
Shipping bill/ Bill of export
recipient
No.
Date
Value
Goods/
HSN/
UQC
QTY
No.
Date
Port Code Rate
Services
SAC
Integrated Tax
Taxable Amt.
value
EGM Details
Ref No.
BRC/FIRC
Date
No.
Date
(G/S)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
6A. Exports
Note 1. Shipping Bill and EGM are mandatory; – in case of goods.
2. BRC/FIRC details are mandatory- in case of Services
15
Statement 4
Supplies to SEZ/ SEZ developer
Refund Type: On account of supplies made to SEZ unit/ SEZ Developer
(GSTR-1 Table 6B and Table 9)
GSTIN of
recipient
1
Invoice details
Shipping bill/Bill of
export
Integrated Tax
Amended
Value
(Integrated
Tax)
(If Any)
No.
Date
Value
No
Date
Rate
2
3
4
5
6
Taxable Amt.
Value
8
Amt.
Debit Note
Integrated
Tax/
Amended
(If any)
Amt.
Credit Note
Integrated Tax /
Amended
(If any)
Amt.
Net Integrated
Tax
= (10/9 ) + 11
– 12
A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/
SS
Tax
UT
Tax
ry)/
Ineligibl
UT
Tax
e for
Tax
ITC
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
17
=4
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Details (issued in pursuance of Section 77 (1) and (2), if any:
Order No:
Order Date:
GSTIN/
UIN
Details of invoice covering transaction considered as intra-State / inter-State transaction
earlier
Transaction which were held inter State / intra-State supply
subsequently
Name
Invoice details
(in case
B2C)
Integrated Central
Tax
State/ UT Cess Place of Supply
Tax
Tax
(only if different from
the location
Integrated
Tax
Central
State/ UT Cess Place of Supply
Tax
Tax
(only if different from
the location
No. Date Value Taxable
Amt
Amt
Amt
Amtof recipient)
Amt
Amt
Amt
Am of recipient)
Value
1
2
3
4
5
6
7
18
8
9
10
11
12
13
14
15
Refund Type: Excess payment of tax, if any in case of Last Return filed.
Refund on account excess payment of tax
(In case of tax
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ion for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State/UT tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track Application
Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
21
Sanction Order No:
To
(GSTIN)
(Name)
(Address)
FORM-GST-RFD-04
[See rule 91(2)]
Provisional Refund Order
Date:
Refund Application Reference No. (ARN).
Dated
……
………
Acknowledgement No.
.Dated
..
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a
provisional bas
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd Address of the Bank/branch
111.
IFSC
iv.
MICR
V.
Date:
Place:
To
23
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
Order No.:
Το
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
Dated
Date:
Refund Sanction/Rejection Order
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
>
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
Description
25
25
Integrated Tax
Central Tax
State/ UT tax
Cess
TIPFO Total T IPFO Total TIPFO Total TIPFO Total
1. Amount of refund/interest*
claimed
2. Refund sanctioned on provisional
basis (Order No….date) (if
applicable)
3. Refund amount
>
inadmissible
4. Gross amount to be paid (1-2-3
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Fund under sub-section (…) of Section (…) of the Act..
Or
&2. I hereby credit an amount of INR
&3. I hereby reject an amount of INR
to M/s
having GSTIN _under sub-section (…) of Section (…) of the Act.
26
& Strike-out whichever is not applicable
Date:
Place:
27
227
Signature (DSC):
Name:
Designation:
Office Address:
Reference No.
Το
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
……….
Date:
Dated.,
Order for Complete adjustment of sanctioned Refund
Part- A
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of
documents against the amount of refund sanctioned to you has been completely adjusted against outstanding
demands as per details below:
Refund Calculation
Amount of Refund claimed
i.
11.
Net Refund Sanctioned on Provisional Basis
(Order No…date)
iii.
Refund amount inadmissible rejected
>
Refund admissible (i-ii-iii)
iv.
V.
Refund adj
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= = = = = = = =
rder that the amount of claimed / admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
20
29
Signature (DSC):
Name:
Designation:
Office Address:
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2.
Name
3.
Address
4.
Tax Period (Quarter)
: From
To
5.
Amount of Refund Claim
:
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
6.
Details of Bank Account:
a. Bank Account Number
b.
Bank Account Type
C.
Name of the Bank
d.
Name of the Account Holder/Operator
e. Address of Bank Branch
f.
IFSC
Amount
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
Verification
8.
Ä®
_as an authorised representative of > hereby
solemnly affirm and declare that the information given herein above is true and correct
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
efore its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the
amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory
Name
Designation Status
Date
31
==
32
32
Bond for export of goods or services without payment of integrated tax
(See rule 964)
I/We.
.of..
.,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of India
(hereinafter called “the President”) in the sum of………….……………………. ….rupees to be paid to the President for which payment will and
truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal
representatives/successors and assigns by these presents; Dated this..
day of ……€
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Plain text (Extract) only
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= = = = = = = =
and thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the
public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Accepted by me this..
day of.
Occupation
Occupation
(month)..
….of.
for and on behalf of the President of India.”.
(year)
(Designation)
333
Letter of Undertaking for export of goods or services without payment of integrated tax
(See rule 964)
To
The
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
f the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this..
..day of.
Occupation
Occupation
(month)..
(year)
…of
(Designation)
for and on behalf of the President of India
34
===
To
FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
(Name and Designation of officer)
that-
A. M/s.
Whereas information has been presented before me and I have reasons to believe
â–¡ has suppressed transactions relating to supply of goods and/or services
ã…ã…ã…ã…ã…
has suppressed transactions relating to the stock of goods in hand,
has claimed input tax credit in excess of his entitlement under the Act
has claimed refund in excess of his entitlement under the Act
has indulged in contravention of the p
= = = = = = = =
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= = = = = = = =
erred upon me under sub-section (2) of section 67 of the Act,
I authorize and require you to search the above premises with such assistance as may be
35
55
36
36
necessary, and if any goods or documents and/or other things relevant to the proceedings
under the Act are found, to seize and produce the same forthwith before me for further
action under the Act and rules made thereunder.
Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer
the questions relevant to inspection / search operations, making of false statement or providing
false evidence is punishable with imprisonment and /or fine under the Act read with section
179, 181, 191 and 418 of the Indian Penal Code.
Given under my hand & seal this .
Seal
day(s).
day of (month) 20…. (year). Valid for
Place
Name, Designation & Signature of the Inspection Officer/s
(i)
(ii)
Signature, Name and designation of the
issuing authority
FORM GST INS-02
ORDER OF SEIZURE
[See rule 139 (2)]
Whereas an ins
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
s
seized
3
Remarks
4
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things
except with the previous permission of the undersigned.
Place:
Date:
Signature of the Witnesses
To:
Name and Designation of the Officer
Sr.
Name and address
No.
Signature
1.
2.
>
38
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67
_at_: AM/PM in the following premise(s):
was conducted on _/_/_
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents/papers and goods found during
the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or
documents and/or books and/or things useful for or relevant to proceedings under this Act are
secreted in pl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
these
presents; dated this day of…………
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have
been seized vide order number
.dated
having value
.rupees involving an amount of tax of
rupees. On my request
the goods have been permitted to be released provisionally by the proper officer on execution
of the bond of value
..rupees and a security of
..rupees
against which cash/bank guarantee has been furnished in favour of the President/ Governor;
and
WHEREAS I undertake to produce the said goods released provisionally to me as and when
required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer
are duly paid within ten days of the date of demand thereof being made in writing by the said
proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of this condition, the
same shall be in full force:
A
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= = = = = = = =
ature and since an amount of
Rs.
amount equivalent to the:
☠market price of such goods or things
(amount in words and digits), being an
☠the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
3
43
Name and Designation of the Officer
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
FORM GST DRC – 01
[See rule 142(1)]
F.Y.
Section/sub-section under which SCN is being issued –
SCN Reference No. –
(a) Brief facts of the case
Date –
Summary of Show Cause Notice
44
Date:
Act –
(b) Grounds
(c) Tax and other dues
Sr.
Tax
Act
No.
Period
Place of
supply
(name of
Tax /
(Amount in Rs.)
Others
Total
Cess
State)
1
2
3
4
5
6
7
Total
45
45
Reference No:
Το
GSTIN/ID
Name
Address
FORM GST DRC -02
[See rule 142(1)(b)]
SCN Ref. No.
Statement Ref. No.
Date –
Date –
Section/sub-section under which statement is being issued –
Summary of Statement
(a) Brief facts of the case
(b)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
belief and nothing has been concealed therefrom.
46
46
Signature of Authorized Signatory
Name
Designation/Status
Date
Reference No:
Το
GSTIN/ID
Name
Address
Tax Period
ARN –
FORM GST DRC – 04
[See rule 142(2)]
–
F.Y.
Date –
Date:
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged
to the extent of the amount paid and for the reasons stated therein.
Copy to
47
–
Signature
Name
Designation
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
SCN –
ARN –
FORM GST DRC-05
[See rule 142(3)]
F.Y.
Date –
Date –
Date:
Intimation of conclusion of proceedings
This has reference to the show cause notice referred to above. As you have paid the
amount of tax and other dues mentioned in the notice along with applicable interest and penalty
in accordance with the provisions of section , the proceedings initiated vide the said notice
are hereby concluded.
–
Copy to
480
48
Signature
Name
Designation
1. GS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax Period
Act
Tax/Cess Interest Penalty Others Total
1 2 3 4 5 6 7 8
50
50
Copy to
Signature
Name
Designation
Reference No.:
FORM GST DRC – 08
[See rule 142(7)]
Rectification of Order
Preamble > (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is
passed
Order no.
Date of issue
Provision assessment order
Order date
no., if any
ARN, if applied for
Date of ARN
Date:
rectification
Your application for rectification of the order referred to above has been found to be
satisfactory;
It has come to my notice that the above said order requires rectification;
Reason for rectification –
>
Details of demand, if any, after rectification
(Amount in Rs.)
Sr.
Tax
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
No.
rate
1
2
3
4
5
6
7
The aforesaid order is rectified in exercise of the powers conferred under section 161 as
under:
To
Copy to
51
–
>
(GSTIN/ID)
-Name
(Address)
To
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Refe
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
dmissible
expenditure incurred on the recovery process in accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified in
the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities
and claims attached to the said properties, so far as they have been ascertained, are those
specified in the Schedule against each lot.
…….
The auction will be held on at…. AM/PM. In the event the entire amount due is paid
before the date of auction, the sale will be stopped.
The price of each lot shall be paid at the time of sale or as per the directions of the proper
officer/specified officer and in default of payment, the goods shall be again put up for auction
and resold.
Schedule
Serial No.
Description of goods
Quantity
1
2
3
Signature
Name
Designation
To,
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
Please refer to Public Auction Referenc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
provisions of
section 79(1)(b)/(d) of the > Act and rules made
thereunder on and the said….
(Purchaser) has been declared to
be the purchaser of the said goods at the time of sale. The sale price of the said goods was
received on…
The sale was confirmed on..
Place:
Date:
55
59
Signature
Name
Designation
To
The
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
the provisions of the > Act by >
holding > who has failed to make payment of such amount; and/or
It is observed that a sum of rupees
from you; or
is due or may become due to the said taxable person
for or on account of the
It is observed that you hold or are likely to hold a sum of rupees
said person.
to the Government forthwith or upon
You are hereby directed to pay a sum of rupees
the money bec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mount specified in the notice and consequences of
the Act or the rules made thereunder shall follow.
Place:
Date:
56
66
Signature
Name
Designation
54
57
FORM GST DRC – 14
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
you have discharged your liability by making a payment
of Rs.
dated
for the defaulter named below:
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will constitute a good and sufficient discharge of your liability to above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
Designation
58
59
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
Το
The Magistrate /Judge of the Court of
Demand order no.:
Date:
Period
Sir/Ma'am,
This is to inform you that as per the decree obtained in your Court on the day of
20……. by.
of
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ay and any transfer or charge created by you shall
be invalid.
59
Schedule (Movable)
Sr. No.
1
Description of goods
2
Schedule (Immovable)
Quantity
3
Building
No./
Floor
No.
Flat No.
Name of
the
Premises
/Building
Road Localit District Stat PIN
/
y/
Stree Village
e
Code
Latitude Longitude
(optiona (optional)
1)
t
1 2 3 4 5 6 7 8 9 10
Schedule (Shares)
Sr. No.
1
Place:
Date:
Name of the Company
Quantity
2
3
60
60
Signature
Name
Designation
FORM GST DRC – 17
[See rule 147(4)]
Notice for Auction of Immovable/Movable Property under section 79(1) (d)
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs………. and interest thereon and admissible
expenditure incurred on the recovery process in accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots
specified in the Sche
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tion
FORM GST DRC – 18
[See rule 155]
Το
Name & Address of District Collector
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Certificate action under clause (e) of sub-section (1) section 79
I.
do hereby certify that a sum of Rs…
.holding GSTIN
has been
…..under
demanded from and is payable by M/s…….
> Act, but has not been paid and cannot be recovered
from the said defaulter in the manner provided under the Act.
>
You are requested to take early steps to realise the sum of rupees
defaulter as if it were an arrear of land revenue.
Place:
Date:
63
Signature
Name
Designation
from the said
To,
Magistrate,
FORM GST DRC – 19
[See rule 156]
>
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Application to the Magistrate for Recovery as Fine
A sum of Rs. > is recoverable from > holding
> on account of tax, interest and penalty payable under the provisions of the Act.
You are requested to kindly recover such amount in accordance with
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Authorized Signatory
Name
Place –
Date –
65
99
Reference No >
Το
GSTIN
Name
Address
FORM GST DRC – 21
[See rule 158(2)]
Demand Order No.
Reference number of recovery:
Period –
Application Reference No. (ARN) –
>
Date:
Date:
Date –
Order for acceptance/rejection of application for deferred payment / payment in
instalments
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been examined
and in this connection, you are allowed to pay tax and other dues by
connection you are allowed to pay the tax and other dues amounting to rupees
monthly instalments.
OR
(date) or in this
in
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been
examined and it has not been found possible to accede to your request for the following
reasons:
Reasons for re
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hall be allowed to be made from the said account or any other account operated by
the aforesaid person on the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior
permission of this department.
Copy to
Signature
Name
Designation
Reference No.:
To
Name
Address
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Date:
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Order reference No. –
Date –
Restoration of provisionally attached property / bank account under section 83
Please refer to the attachment of > account in your > having account no. >, attached vide above referred
order, to safeguard the interest of revenue in the proceedings launched against the person. Now,
there is no such proceedings pending against the defaulting person which warrants the
attachment of the said accounts. Therefore, the said account may now be restored to the person
concerned.
or
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ns of section 88 of the Act, you are hereby directed to make
sufficient provision for discharge of the current and anticipated liabilities, before the final
winding up of the company.
Place:
Date:
69
Name
Designation
Reference No >
>
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
FORM GST DRC – 25
[See rule 161]
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
This has reference to the initiation of recovery proceedings against you vide above referred
recovery reference number for a sum of Rs……
The Appellate /Revisional authority/Court.
.dated..
>
has enhanced/reduced the dues covered by the above mentioned demand order
No……….
.vide order no.
dated
and the dues now
stands at Rs…
.The recovery of enhanced/reduced amount of Rs….
stands
continued from the stage at which the recovery proceedings stood immediately before disposal
of appeal or revision. The revised amount of dema
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ommissioner.
I understand that I cannot claim, as a matter of right, that the offence committed by me
under the Act shall be compounded.
Signature of the applicant
Name
Reference No:
To
GSTIN/ID
Name
Address
FORM GST CPD-02
[See rule 162(3)]
ARN
Date –
Date:
Order for rejection / allowance of compounding of offence
This has reference to your application referred to above. Your application has been examined
in the department and the findings are as recorded below:
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in
respect of the offences stated in column (2) of the table below on payment compounding
amount indicated in column (3):
Sr. No.
(1)
Offence
(2)
Compounding amount (Rs.)
(3)
Note: In case the offence committed by the taxable person falls in more than one category
specified in Column (2), the compounding amount shall be the amount specified in column (3),
which is the maximum of the amounts specified against the categories in which the of
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