The Bihar Goods and Services Tax (First Amendment) Rules, 2017.
S.O. 143. Dated:- 1-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
1st September 2017
S.O 143. Dated 1st September 2017-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar is pleased to make the following rules to amend the Bihar Goods and Services Tax Rules, 2017,:-
1. (1) These rules may be called the Bihar Goods and Services Tax (First Amendment) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.
2. Amendment in Rule 44 of Bihar Goods and Services Tax Rules, 2017.-
(a) The words “integrated tax and central tax”, in sub-rule (2) of Rule 44 of Bihar Goods and Services Tax Rules, 2017 shall be substituted by the words “central tax, State tax, Union territory tax and integrated tax”;
(b) The words “IGST and CGST” in sub-rule (6) of Rule 44 of Bi
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GST RFD-11 to the jurisdictional Commissioner, binding himself to 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) a
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orker or” shall be inserted.
6. Substitution of Rule 122 of Bihar Goods and Services Tax Rules, 2017- Rule 122 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :-
“122. Constitution of the Authority – The constitution of the Authority shall be in accordance with the provisions of Rule 122 of the Central Goods and Services Tax Rules, 2017.”
7. Substitution of Rule 123 of Bihar Goods and Services Tax Rules, 2017- Rule 123 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :-
“123. Constitution of the Standing Committee and Screening Committee – The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of Rule 123 of the Central Goods and Services Tax Rules, 2017.”
8. Substitution of Rule 124 of Bihar Goods and Services Tax Rules, 2017- Rule 124 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :-
“124. Appointment, salary, allowances and other terms and condition
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Tax Rules, 2017.”
11. Substitution of Rule 137 of Bihar Goods and Services Tax Rules, 2017- Rule 137 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :-
“137. Tenure of Authority – The tenure of Authority shall be accordance with the provisions of Rule 137 of the Central Goods and Services Tax Rules, 2017.”
12. Amendment in Rule 138 of Bihar Goods and Services Tax Rules, 2017- The words and figures '138. E-Way Rule' shall be inserted before words 'Till such time' in 'Chapter XVI, E-Way Rules' of Hindi version of Bihar Goods and Services Tax Rules, 2017.
13. After rule 138, the following chapters, Rules, Forms, statements, schedules and annexures 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 ins
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on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.
(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.- (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
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-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things.
CHAPTER – XVIII
DEMANDS AND RECOVERY
142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
(b) statement 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
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sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
143. Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Gove
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for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2):
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.
(4) 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, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and i
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the details of the liability so discharged.
146. Recovery through execution of a decree, etc.-Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the
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tody of the said property shall either be taken by the proper officer himself or an officer authorised by him.
(4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the
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the order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question under attachment or distraint.
(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other pers
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d to the Government by the person to whom the title in such property is transferred.
(14) 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 (4), the proper officer shall cancel the process of auction and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recogniz
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be standing from transferring the same or receiving any dividend thereon;
(c) in the case of any other movable property, the person in possession of the same from giving it to the defaulter.
(2) A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
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 pay
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roperty.-The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall-
(a) first, be appropriated against the administrative cost of the recovery process;
(b) next, be appropriated against the amount to be recovered;
(c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
(d) any balance, 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 specifie
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he Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount.
(2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already 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, 201
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come payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment.
(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in 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 issuin
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examination of such application.
(3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has cooperated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.
(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5) 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
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s and Service Tax Act Rule, 2017 shall be substituted by “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11”, namely:-
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Document 1à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period:
From
6. Amount of Refund Claimed:
Act
Central Tax
State/UT Tax
Integrated Tax
Cess
To
12
79
Tax
Interest
Penalty
Fees
Others
Total
Total
7. Grounds of Refund Claim: (select from the drop down):
(a) Excess balance in Electronic Cash ledger
(b) Exports of services- With payment of Tax
(c) Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
(d) On account of assessment/provisiona
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k) Any other (specify)
80
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8. 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. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
No âËÅÂ
DECLARATION
I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback on goods or services or both and that I have
not claimed refund of the integrated tax paid on supplies in respect of which refund is
claimed.
Signature
Name –
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include
ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
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therefrom.
Place
Date
We declare that no refund on this account has been received by us earlier.
Signature of Authorised Signatory
(Name)
Designation/ Status
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STATEMENT -1
81
(ANNEXURE 1)
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
Part A: Outward Supplies
(GSTR- 1: Table 4 and 5)
GSTIN/ Invoice details
UIN
Rate
Taxable
Amount
Place of
211 value Interated Tax Tax (Name of
State)
123456789101
Part B: Inward Supplies
GSTIN of supplier
[GSTR 2: Table 3 (Matched Invoices)]
Invoice
details
ON
Date
Value
Rate
Taxable value
Integrated tax
Central Tax
State/ UT Tax
CESS
Amount of Tax
Place
Whether
of
input or
supply
input
(Name
service/
of
Capital
State)
goods (incl
plant and
machinery)/
Ineligible for
Amount of ITC
available
Integrated Tax
Central Tax
State/UT Tax
Cess
23456789101 ITC 13 14
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M are mandatory; – in case of goods.
2. BRC/FIRC details are mandatory- in case of Services
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
No.
Invoice
details
Date
Value
Shipping
bill/
Bill of
export
ON
Integrated Tax Amended
Date
Rate
Taxable
Value
Amt.
Value
(Integrated
Tax)
(If Any)
Amt.
Debit Note
Integrated
Tax/
Amended
(If any)
Amt.
Credit Note
Integrated
Tax /
Amended
(If any)
Amt.
Net
Integrat
ed Tax
= (10/9)
+11 –
12
Amt.
1
2
3 4 5
6
7
8
6B: Supplies made to SEZ/ SEZ developer
(GSTR-5: Table 5 and Table 8)
Invoice
details
Amount
10
11
12
13
Net Integrated
Tax
= (12/7) + 13-14
12345678910 11 12 13 14 15
Date
GSTIN of supplier
No
(GSTR-2: TABLE 3 AND TABLE 6)
details
Invoice
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STATEMENT 5
RECIPIENT OF DEEMED EXPORTS ETC.
Amo
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were held inter
State/intra-State supply subsequently
GSTIN/UIN Name (in case B2C)
No.
Date
Value
Taxable Value
Amount
Invoice
details
Integrated
Tax
Amount
Central Tax
Amount
Amount
State/
UT Tax
Cess
12345 6 7
8
Place of
Supply
(only if
different
from the
location
of
recipient)
Amount
Amount
Amount
Amount
Integrated
Tax
Central Tax
State/
UT Tax
Cess
9
10
11 12
13
14
Statement 7:
Refund Type: Excess payment of tax, if any in case of Last Return filed.
Refund on account excess payment of tax
(In case of taxpayer who filed last return GSTR-3 – table 12)
Tax Payable
Place of
Supply
(only if
different
from the
location
of recipient)
Sr.
No.
Tax
period
Reference no.
of return
Date of
filing return
Integrated
Central
State/ Cess
Tax
Tax
UTTax
1
2
3
4
5
6
7
8
15
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ANNEXURE-2
CERTIFICATE
This is to certify that in respect of the refund amounting
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tification Number
Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through
return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
application.
4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in
all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this
application.
6. Bank account details should be as per registration data. Any change in bank details shall first
be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for
the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A
and 5A.
9. ââ¬Â¨Adjusted total turnover' means the turnover in a State or a Union
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¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
FORM-GST-RFD-02
[See rules90(1), 90(2) and 95(2)]
ACKNOWLEDGMENT
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
:
:
GSTIN/UIN/Temporary ID, if applicable
:
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State/UT tax
Integrated Tax
Cess
Total
Note 1:
Note 2:
:
:
:
:
:
Union Territory:
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
The status of the application can be viewed by entering ARN through Track Application
Status” on the GST System Portal.
It is a system generated acknowledgement and does not require any signature.
Sanction Order No:
To
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ment Advice
Payment Advice No: –
To PAO/ Treasury/RBI/ Bank
Refund Sanction Order No.
Order Date…….
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
Description
Net Refund
amount
sanctioned
Interest on
delayed
Refund
Total
Note –
Integrated Tax
Central Tax
TIPFO
T
IPFO
T
Total
State/ UT tax
IPFO
Date:
Total
Cess
TIPFO
'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and
'O' stands for Others
Details of the Bank
Bank Account no as per application
(i)
Name of the Bank
(ii)
Name and Address of the Bank/branch
(iii)
IFSC
(iv)
MICR
(v)
Date:
Place:
10
ÃŽ¤ÃŽ¿
(GSTIN/UIN/ Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
Order No.:
To
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No
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à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
Integrated Tax
Central Tax
State/ UT tax
Cess
à ½Ÿ à ½Ÿ à ¼ââ¬Å¾ à ¼â⬦à ¼ à ½¤ à ½Ÿà ¾³à ¼ à ½Ÿ à ¼ à ¼ââ¬Å¾Ã ¼ à ¼ à ½¤ à ½Ÿà ¾³à ¼ à ½¦à ¾¦ à ¼ à ¼ââ¬Å¾ à ¼ à ½¤ à ½¢à ¾žà ¾ž à ¼ à ¼ à ¼ à ¼ à ½¤ à ½Ÿà ¾³
Demand
Order
No… date……, Act
Period
6. Net amount to be
paid
Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and
'O' stands for Others
*Strike out whichever is not applicable
& 1. I hereby sanction an amount of INR
to M/s
having GSTIN
@
_under sub-section (5) of section 54) of the Act/under section 56 of the Act
@Strike out whichever is not applicable
(a) and the amount is to be paid to the bank account specified by him in his
application;
(b) the amount is to be adjusted towards recovery of arrears as specified at serial
number 5 of the Table above;
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erence 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
Integrated Central State/
Tax
Tax
Cess
UT
Tax
(i)
Amount of Refund claimed
(ii) Net Refund Sanctioned on Provisional Basis (Order No…date)
(iii) Refund amount inadmissible rejected >
(iv) Refund admissible (i-ii-iii)
(v)
Demand Order
Refund adjusted against outstanding demand (as per order
no.) under existing law or under this law.
No… date……
(vi) Balance amount of refund
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely
adjusted against the outstanding demand under this Act / under the existing law. This application
stands disposed as per provisions under sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
This has reference to your r
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ion, Consulate or Embassy of foreign countries, etc.
1. UIN
:
2. Name
3. Address
4. Tax Period (Quarter)
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
:
:
: From To
:
Amount
d. Name of the Account Holder/Operator
e.
Address of Bank Branch
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I
as an authorised representative of > hereby solemnly affirm and declare that the information given herein above
is true and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries/ any other person/
class of persons specified/ notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation / Status
1. GSTIN
2. Name
Ã
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in respect of export of goods or
services.
Signature of Authorized Signatory
Name
Designation/Status Ãâ·
Date
93
93
94
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
Bond for export of goods or services without payment of integrated tax
(See rule 96A)
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
â⬦â⬦â⬦â⬦â⬦.;
WHEREAS the above bounden obligor has been permitted from time to time to supply
goods or services for export out of India without payment of integrated tax;
and whereas the
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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
Occupation
Occupation
………..
Accepted by me this…
…………..day of
â⬦â⬦â⬦â⬦.. (month)â⬦â⬦â⬦â⬦.(year) â⬦â⬦â⬦â⬦â⬦â⬦â⬦.of
(Designation) for and on behalf of the President of India.”.
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
95
To
Letter of Undertaking f
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e date of invoice till the date of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the
performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written
by the undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Occupation
Occupation
Accepted by me this…..day of
(Designation)
for and on behalf of the President of India
(month)……….(year) …of ..
96
To
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FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
(Name and Designation of officer)
A.M/s.
à ®ª
ãâ⬦Âãâ⬦Âãâ⬦Âãâ⬦Âãâ⬦Â
Whereas information has been presented before me and I have reasons to believe thatââ¬â⬢
has suppressed transactions relating to supply
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emises belonging to the above mentioned person with
such assistance as may be necessary for inspection of goods or documents and/or any other
things relevant to the proceedings under the said Act and rules made there under.
OR
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I
authorize and require you to search the above premises with such assistance as may be
necessary, and if any goods or documents and/or other things relevant to the proceedings under
the Actare 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
â⬦
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secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of
section 67, I hereby seize the following goods/books/ documents and things:
A) Details of Goods seized:
Sr.
No
Description
of goods
1
2
Quantity or units
Make/mark or
model
3
4
B) Details of books / documents / things seized:
Sr.
Description
No
of books/documents /
1
things seized
2
Remarks
No. of books /
documents/ things
Remarks
seized
3
4
5
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
Sr. No.
Name and address
1.
2.
To:
>
Name and Designation of the Officer
Signature
98
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FORM GST INS-03
ORDER OF PROHIBITI
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rk or
model
Remarks
4
5
Name and Designation of the Officer
Signature
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FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
99
99
…hereinafter called “obligor(s)” am held andfirmly bound to
the President of India (hereinafter called “the President”) and/or the Governor of
..(State) (hereinafter called “the Governorââ¬) inthe sum of….
….rupees to
be paid to the President / the Governor for which payment will be made. I jointly and
severally bind myself and myheirs/ executors/ administrators/legal representatives/
successors and assigns by these presents; datedthisâ⬦..day of…
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the
goods have been seized vide order number
…rupees involving an amount of tax of
..dated…
having value
rupees. On my request
the goods have been permitted to
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en by the obligor(s).
Date:
Place:
Witnesses
Signature(s) of obligor(s).
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this….
..day of …….
..(month)….. …. (year)……
(designation of officer)for and on behalf of the President/Governor.
(Signature of the Officer)
100
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FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS
NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
No
1
Description
of goods
2
Quantity or units
Make/mark or
model
Remarks
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of
Rs.
amount equivalent to the:
market price of such goods or things
(amount in words and digits), being
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e case
(b) Grounds
(c) Tax and other dues
Date:
101
(Amount in Rs.)
Sr.
Tax
Act
Place of supply
Tax/
Others
Total
No.
Period
(name of State)
Cess
1
2
3
4
5
6
7
Total
102
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FORM GST DRC-03
[See rule 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN)
or statement
1.
GSTIN
2.
Name
3.
Cause of payment
>
Audit, investigation, voluntary, SCN, others
(specify)
4.
Section under which voluntary payment
is made
>
5.
Details of show cause notice, if payment
is made within 30 days of its issue
Reference No.
Date of issue
6.
7.
Financial Year
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr.
No.
Tax
Period
Act
Place
of
supply
Tax/
Cess
Interest
Penalty, if
applicable
Total
Ledger Debit
utilised
Date of
entry
debit
(Cash/
âËÅ (POS) Credit)
no.
entry
1
2
3
5
8. Rea
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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
said notice are hereby concluded.
–
,
the proceedings initiated vide the
Copy to
Signature
Name
Designation
104
1. GSTIN
2. Name
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
FORM GST DRC – 06
[See rule 142(4)]
Reply to the Show Cause Notice
3. Details of Show Cause Notice
Reference No.
Date of issue
4. Financial Year
5. Reply
>
6. Documents uploaded
>
7. Option for personal hearing
Yes
No
8. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation / Status
Date –
1. Details of order
(a) Order no.
–
à ¤¬à ¤¿à ¤¹Ã
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of original order
Tax period, if any
Section under which order is passed
Order no.
Provision assessment order no., if any
ARN, if applied for rectification
Date of issue
Order date
Date of ARN
Your application for rectification of the orderreferred toabove has been found to be
satisfactory;
It has come to my noticethat the above said order requires rectification;
Reason for rectification –
>
Details of demand, if any, after rectification
Sr.
Tax Turnover
Place of supply
Act
Tax/ Cess
Interest
(Amount in Rs.)
Penalty
No.
rate
1
2
3
4
5
6
7
8
The aforesaid order is rectified in exercise of the powers conferred under section 161 as
under:
To
>
Copy to
(GSTIN/ID)
-Name
(Address)
ÃŽ¤ÃŽ¿
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
FORM GST DRC – 09
[See rule 143]
107
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Order for rec
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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 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.
Serial No.
1
Schedule
Description of goods
2
Quantity
3
Place:
Date:
To,
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
Please refer to Public Auction Re
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Schedule (Shares)
Sr. No.
Name of the Company
Quantity
Value
1
2
3
4
have been sold to
held for recovery of rupees
.at.
in public auction of the goods
in accordance with the 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
The sale was confirmed on……
on………
Place:
Date:
Signature
Name
Designation
110
To
The
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
FORM GST DRC ââ¬â 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 p
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Government under section 79
of the Act to the extent of the liability discharged, or to the extent of the liability of the
taxable person for tax, cess, interest and penalty, whichever is less.
Please note that, in case you fail to make payment in pursuance of this notice, you shall be
deemed to be a defaulter in respect of the amount specified in the notice and consequences
of the Act or the rules made thereunder shall follow.
Place:
Date:
Signature
Name
Designation
dated
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
FORM GST DRC ââ¬â 14
–
[See rule 145(2)]
Certificate of Payment to a Third Person
111
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
you have discharged your liability by making a
for the defaulter named below:
payment of Rs.
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will consti
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¤¬à ¤° 2017
10
GSTIN –
Name –
Address –
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 16
[See rule 147(1) & 151(1)]
Date:
Date:
Notice for attachment and sale of immovable/movable goods/shares under section 79
Whereas you have failed to pay the amount of Rs…… ……, being the arrears of
tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act.
The immovable goods mentioned in the Table below are, therefore, attached and will
be sold for the recovery of the said amount. You are hereby prohibited from transferring or
creating a charge on the said goods in any way and any transfer or charge created by you
shall be invalid.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Schedule (Immovable)
Quantity
3
Building
No./
Floor
No.
Name of
Flat No.
the
Premises
Road/ Locality/ District
Street Village
State
PIN Latitude Longitude
Code (optional) (optional)
/Building
1
2
3
4
5
6
7
8
9
10
Place:
Date:
Schedule (Shares)
Sr. No.
Name of the C
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ny order of postponement, the auction will be held
…(date) at……
.A.M/P.M. In the event the
entire amount due is paid before the issuance of notice, the auction will be cancelled.
on…….
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 (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Building
No./
Flat No.
Floor
No.
Name of the
Premises
/Building
Schedule (Immovable)
Road/ Locality/
Street Village
District State PIN
Latitude Longitude
Code (optional) (optional)
12345678910
Place:
Date:
Schedule (Shares)
Sr. No.
Name of the Company
1
2
Quantity
3
Signature
Name
Designation
114
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
FORM GST DRC – 18
[See rule 155]
To
Name & Address of District Collector
Demand order no.:
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recoverable from > holding
> on account of tax, interest and penalty payable under the provisions of the Act.
You are requestedto kindly recover such amount in accordance with the provisions of clause
(f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
Details of Amount
Description
Tax/Cess
Central tax
State/UT tax
Integrated tax
CESS
Interest
Penalty
Fees
Others
Total
Place:
Date:
Signature
Name
Designation
116
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
FORM GST DRC – 20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Instalments
4. Name of the taxable person-
5. GSTIN –
6. Period
In accordance with the provisions of section 80 of the Act, I request you to allow me
for payment of tax/ other dues or to allow me to pay such
-instalments for reasons stated below:
extension of time upto
tax/other dues in
Demand ID
Description
C
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ou are allowed to pay tax and other dues by
(date) or in this connection you are allowed to pay the tax and other dues amounting to
rupees
monthly instalments.
in
OR
This has reference to your above referred application, filed under section 80 of the
Act. Your application for deferred payment / payment of tax/other dues in instalments has
been examined and it has not been found possible to accede to your request for the
following reasons:
Reasons for rejection
Place:
Date:
Signature
Name
Designation
118
Reference No.:
To
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FORM GST DRC – 22
[See rule 159(1)]
Date:
Name
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section 83
It is to inform that M/s
(name) having principal place of business at
(address) bearing registration number as
(GSTIN/ID), PAN
is a re
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¾à ¤§à ¤¾à ¤°à ¤£ ), 1 à ¤¸à ¤¿à ¤¤à ¤®à ¥Âà ¤¬à ¤° 2017
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Date:
119
Name
Address
(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
Please refer to the attachment of property > attached vide above
referred order to safeguard the interest of revenue in the proceedings launched against the
person. Now, there is no such proceedings pending against the defaulting person which
warrants the at
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and anticipated liabilities, before the final
winding up of the company.
Place:
Date:
Name
Designation
Reference No >
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FORM GST DRC – 25
[See rule 161]
>
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
121
dated
>has enhanced/reduced the dues covered by the above mentioned demand order
No.
.dated…. ……..vide order no.
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 demand after giving effect of appeal /
revision is given below:
Financial year:
(Amount in Rs.)
Act
Tax Interest Penalty
Other Dues
Total Arrears
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ed by the Commissioner.
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:
âþ
GSTIN/ID
Name.
Address
ARN
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FORM GST CPD-02
[See rule 162(3)]
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)
123
Note: In case the offence committed by the taxable person falls in more than one category
specifi
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