Goods and Services Tax

GST – States – S.R.O. No. 342/2017 – Dated:- 26-7-2017 – FINANCE DEPARTMENT NOTIFICATION The 26th July, 2017 S.R.O. No.342/2017- In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Second 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 Odisha Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in the said rules, in rule 1, in the heading, the word , Extent shall be omitted. 3. In the said rules, in rule 10, in sub-rule (4), for the words digitally signed , the words duly signed or verified through electronic verification code shall be substituted. 4. In th

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icant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule. (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal. . 8. In the said rules, in rule 26, in sub-rule (3), for the words specified under the provisions of the Information Technology Act, 2000 (21 of 2000) , the words or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf. shall be substituted . 9. In the said rules , in rule 44, – (a) in sub-rule (2), for the words integrated tax and central tax , the words central tax, St

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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 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

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ess 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 upon 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

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plicable 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 taxable

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on 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 section

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entral 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 goods to be sold and the purp

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he 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 certificate in FORM GST DRC-14 to the third pers

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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 accordance with the provisions of chapter XIV of the

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, 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 objection must adduce evidence to show that on the

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er 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: 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 the property specified in sub-rule (12), shall be

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ed 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.- (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 of a share, the person in whose name the share may be

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reon, 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 proceeds of sale of goods and movable or immovable property.- T

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rtificate 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 accordance with the provisions of section 80, the Commissione

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erritory Goods and Services Tax Act, 2017 or any of the Central 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 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 property or the amount that is or may become payable by th

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T 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 considered relevant for the examination of such applica

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h 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 . 14. In the said rules, in Form GST REG-12, for the words and figures within 30 days , the words and figures within 90 days shall be substituted; 15. In the said rules, in Form GST REG-25,- for the words and letters, Provisional ID , the letters GSTIN shall be substit

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Goods and Services Tax – 1/1/2017-Compensation Cess – Dated:- 26-7-2017 – Circular No. 1/1/2017-Compensation Cess F.No.354/136/2017-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** New Delhi, Dated 26th July, 2017 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding. The issue of zero rating of exports with reference to Compensation Cess has been examined. 2. In this regard section 8 of the Goods and Services tax (Compensation to States) Act, 2017 hereinafter referred to as [GSTC Act, 2017] provides for levy and collection of Compensation Cess and reads as under: 8. (1) There shall be levied a cess on such intra-State supplies of goods or services or both, as

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y notification in the Official Gazette, specify. 3. Accordingly, based on the recommendation of GST Council, the effective rates of Compensation Cess leviable on various supplies, stand notified vide Notification No.1/2017-Compensation Cess (Rate). 4. Further, as per sub-section (5) of section 7 of IGST Act, 2017, supply of goods or services or both, when the supplier is located in India and place of supply is outside India, will be treated as inter-state supply. Therefore, exports being inter-sate supplies, they will be liable to Compensation Cess. This however will not be in line with the principle that no taxes be exported, and exports have to be zero rated. 5. Provisions relating to zero rating of exports are 16. (1) zero rated supply means any of the following supplies of goods or services or both, namely: – (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. (2) Subject to the pr

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o States) Act, 2017, provides that: 11. (1) The provisions of the Central Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in relation to the levy and collection of the cess leviable under section 8 on the intra-State supply of goods and services, as they apply in relation to the levy and collection of central tax on such intra-State supplies under the said Act or the rules made thereunder. (2) The provisions of the Integrated Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, mutatis mutandis, apply in relation to the levy and collection of the cess leviable under section 8 on the inter-State supply of goods and services, as they apply in relation to the levy and collec

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Goods and Services Tax – GST – Dated:- 25-7-2017 – A Case Study on the birth of the Goods and Services Tax (GST) in India – The GST Saga: A Story of Extraordinary National Ambition was released here today by the Union Finance Minister, Shri Arun Jaitley in his office in North Block in the national capital. In view of the successful roll-out of the GST on 1 July 2017, it was felt that there was a need for the public to know of the story of how GST evolved, its timeline, the different stakeholder

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Goods and Services Tax – GST PMT – 07 – Form GST PMT -07 [See rule 87(8)] Application for intimating discrepancy relating to payment 1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Date of generation of challan from Common Portal 5. Common Portal Identification Number (CPIN) 6. Mode of payment (tick one) Net banking __ CC/DC __ NEFT/RTGS __ OTC __ 7. Instrument detail, for OTC payment only Cheque / Draft No. Date Bank/branch on which drawn 8. Name of bank through which payment made 9. Date on which amount debited / realized 10. Bank Reference Number (BRN)/ UTR No., if any 11. Name of payment gateway (for CC/DC) 12. Payment detail Central Tax State Tax UT Tax Integrated Tax Cess 13. Verification (by authorized signatory) I hereby solemnly

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Challan for deposit of goods and services tax – Goods and Services Tax – GST PMT – 06 – PDF DOWNLOAD – Forms

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Goods and Services Tax – GST – Dated:- 25-7-2017 – The GST Council has formed a Selection Committee under the Chairmanship of Cabinet Secretary to identify and recommend eligible persons for appointment as the Chairman and Members of the National Anti-profiteering Authority under GST. The National Anti-profiteering Authority is tasked with ensuring the full benefits of a reduction in tax on supply of goods or services flow to the consumers. When constituted by the GST Council, the National Anti-profiteering Authority shall be responsible for applying anti-profiteering measures in the event of a reduction in rate of GST on supply of goods or services or, if the benefit of input tax credit is not passed on to the recipients by way of commens

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tional Anti-profiteering Authority. In the event the National Anti-profiteering Authority confirms the necessity of applying anti-profiteering measures, it has the power to order the business concerned to reduce its prices or return the undue benefit availed alongwith interest to the recipient of the goods or services. If the undue benefit cannot be passed on to the recipient, it can be ordered to be deposited in the Consumer Welfare Fund. In extreme cases the National Anti-profiteering Authority can impose a penalty on the defaulting business entity and even order the cancellation of its registration under GST. The constitution of the National Anti-profiteering Authority is expected to bolster consumer confidence and ensure all stakeholder

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Goods and Services Tax – Started By: – RAI TOMAR – Dated:- 25-7-2017 Last Replied Date:- 25-7-2017 – Dear Expert ,Our firm is situated in Delhi and we want to execute a Bond amounting of ₹ 50 Lakhs for export of goods without payment of IGST.My query is that ,what is the value of e-stamp paper in Delhi ? Please post a link if available .Thanks in advance ….. – Reply By KASTURI SETHI – The Reply = Why are you interested in Bond and not in Letter of Undertaking (LUT) ? Regarding export Go

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Goods and Services Tax – GST PMT – 05 – Form GST PMT -05 [See rule 87(1)] Electronic Cash Ledger (To be maintained at the Common Portal) GSTIN/Temporary Id – Name (Legal) – Trade name, if any Period – From – To – (dd/mm/yyyy) Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All (Amount in Rs.) Sr. No. Date of deposit /Debit (dd/mm/ yyyy) Time of deposit Reporting date (by bank) Reference No. Tax Period, if applicable Description Type of Transaction [Debit (DR) / Credit (CR)] Tax Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

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Goods and Services Tax – GST PMT – 04 – Form GST PMT -04 [See rules 85(7), 86(6) & 87(12)] Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register 1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Ledger / Register in which discrepancy noticed __Credit ledger register __ Cash __ Ledger liability 5. Details of the discrepancy Date Type of tax Type of discrepancy Amount involved Central Tax State Tax UT Tax Integrated Tax Cess 6. Reasons, if any 7

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Goods and Services Tax – GST PMT – 03 – Form GST PMT -03 [See rules 86(4) & 87(11))] Order for re-credit of the amount to cash or credit ledger on rejection of refund claim Date – Reference No 1. GSTIN – 2. Name (Legal) – 3. Trade name, if any 4. Address – 5. Period / Tax Period to which the credit relates, if any – From To 6. Ledger from which debit entry was made for claiming refund – cash / credit ledger 7. Debit entry no. and date – 8. Application reference no. and date – 9. No. and d

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Goods and Services Tax – GST PMT – 02 – Form GST PMT -02 [See rule 86(1)] Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) GSTIN – Name (Legal) – Trade name, if any – Period – From – To – (dd/mm/yyyy) Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All (Amount in Rs.) Sr No. Date (dd/mm/yyyy) Reference No. Tax Period, if any Description (Source of credit & purpose of utilisation) Transaction Type [Debit (DR) / Credit (CR)] Credit / Debit Balance available Central Tax State Tax UT Tax Integrated Tax CESS Total Central Tax State Tax UT Tax Integrated Tax CESS Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Balance of Provisional credit Sr. No. Tax period Amount of provisional credit balanc

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Goods and Services Tax – GST PMT – 01 – 1[Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-II: Other than return related liabilities) (To be maintained at the Common Portal) Reference No.- GSTIN/Temporary Id – Date- Name (Legal) – Trade name, if any – Stay status – Stayed/Un-stayed Period – From -To (dd/mm/yyyy) Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for dischargingliability Description Type of Transaction * Amount debited/credited (Central Tax/State Tax/UT Tax/Integrated Tax/CESS/amount under existing law/Total) Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) Tax Interest Penalty Fee Others Total Status (Stayed / Un-stayed) 15 16 17 18 19 20 21 *[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (R

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n the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously.] ******** Note: 1. Substituted vide Notification No. 60/2018 – Central Tax dated 30-10-2018 before it was read as "Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-I: Return related liabilities) (To be maintained at the Common Portal) GSTIN- Name (Legal)- Trade name, if any Tax Period- Act-Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Ledger used for discharging liability Description Type of Transaction [Debit (DR) (Payable)]/ [Credit (CR) (Paid)/] Amount debited/ credited (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Payable) (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Other

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Stay status – Stayed/Un-stayed Period- FromTo -(dd/mm/yyyy) Act- Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All (Amount in Rs.) Sr. No. Date (dd/mm/yyyy) Reference No. Tax Period, if applicable Ledger used for discharging liability Description Type of Transaction [Debit (DR) (Payable)]/[Credit (CR) (Paid)/] Reduction (RD)/Refund adjusted (RF)/] Amount debited/ credited (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Payable) (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total Status (Stayed/Un-Stayed) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Note- 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded accordingly. 2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due

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Goods and Services Tax – Started By: – MARIAPPAN GOVINDARAJAN – Dated:- 25-7-2017 Last Replied Date:- 26-7-2017 – Vide Notification No. 8/2-17-Central tax (Rate), dated 28.06.2017 the Central Government fixed the threshold limit of ₹ 5,000/- per day on the value of supplies of goods or services or both received by a registered person from any or all the suppliers, who is or not registered. This exemption is applicable to intra-State supplies. Whether it is applicable also to inter-State s

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GST – GST PCT – 05 – Form GST PCT-05 [See rule 83(6)] Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner To The Authorised Officer Central Tax/State Tax. PART-A Sir/Madam I/We 1. *solemnly authorise, 2. *withdraw authorisation of (Name of the Goods and Services Tax Practitioner), bearing Enrolment Number- for the purposes of Section 48 read with rule 83 to perform the following activities on behalf of – (Legal Name) bearing << GSTIN ->>: Sr. No. List of Activities Check box 1. To furnish details of outward and inward supplies 2. To furnish monthly, quarterly, annual or final return 3. To make deposit for credit into the electronic cash ledger 4. To file an application for claim of refund 5. To file an application for amendment or cancellation of registration 1[6 To furnish information for generation of e-way bill 7 To furnish details of challan in FORM GST ITC-04 8 To file an application for amendment or cancellation of enrolment under rul

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Cess A. Finally Accepted Input Tax Credit A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched 1 2 September September Nil Nil A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed by 20th October 1 2 August August Nil Nil A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest. 1 2 Month Month Refund Refund B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October B.1 Details of Invoices, Debit a

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st that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and will become payable in the return for month of October to be filed 20th November 1 2 August August Two Months Two Months C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November 1 2 September September One Month One Month C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of October return to be filed by 20th November 1 2 September September One Month-high One Month-high D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December D.1 Details of Invoices, Debit and Credit Notes of th

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Goods and Services Tax – GST PCT – 04 – Form GST PCT-04 [See rule 83(4)] Reference No. Date- To Name Address Enrollment Number Order of rejection of enrolment as GST Practitioner This has reference to your reply dated in response to the notice to show cause dated . __ Whereas no reply to notice to show cause has been submitted; or __ Whereas on the day fixed for hearing you did not appear; or __ Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is

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Goods and Services Tax – GST PCT – 03 – Form GST PCT-03 [See rule 83(4)] Reference No. Date To Name Address of the Applicant GST practitioner enrolment No. Show Cause Notice for disqualification It has come to my notice that you are guilty of misconduct, the details of which are given hereunder: 1. 2. You are hereby called upon to show cause as to why the certificate of enrolment granted to you should not be rejected for reasons stated above. You are requested to submit your response within &lt

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Enrolment Certificate of Goods and Services Tax Practitioner – Goods and Services Tax – GST PCT – 02 – Form GST PCT-02 [See rule 83(2)] Enrolment Certificate of Goods and Services Tax Practitioner 1.

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Goods and Services Tax – GST PCT – 01 – PDF DOWNLOAD ********************* Notes: 1.The amendment in PART- B vide Notification No. 26/2018 – Central Tax dated 13-06-2018 (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:- (11) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years ; (b) after the Consent , the following shall be inserted, namely:- Decla

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Goods and Services Tax – GSTR – 11 – 1[Form GSTR -11 [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) Year Tax Period 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received (Amount in Rs. for all Tables) GSTIN of supplier Invoice/Debit Note/Credit Note details Rate Taxable value Amount of tax Place of Supply No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 3A. Invoices received 3B. Debit/Credit Note received Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature Name

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bit Note/Credit Note details Rate Taxable value Amount of tax No Date Value Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 3A. Invoices received 3B. Debit/Credit Note received 4. Refund amount Integrated tax Central Tax State/ UT Tax CESS 1 2 3 4 Bank details (drop down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Designation /Status Place Date Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. UIN :- Unique Identity Number 2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or

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Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 25-7-2017 Last Replied Date:- 26-7-2017 – IN CASE OF DEVELOPERS TAKEN FULL CREDIT OF ITC BUT SUPPLY/ SALES EFFECTED 50% ONLY AND THERE IS NO BALANCE IN INPUT CREDIT LEDGER.NOW OBTAIN OCCUPATION CERTIFICATE (O.C) THUS NOT REQUIRED TO PAY GST. WHETHER AMOUNTS TO EXEMPT SUPPLY POST O.C ??? AND THUS REQUIRE TO REVERSE PROPORTIONATE ITC TAKEN (REFER SEC 17(3))ALSO WHETHER MEANING THAT CAN BE DEEMED INPUT AFTER OBTAINING O.C SHALL BE RES

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Goods and Services Tax – Started By: – YUWRAJ KOTHARI – Dated:- 25-7-2017 Last Replied Date:- 25-7-2017 – WHETHER PROVISION OF SEC 18(4) APPLY TO NON COMPOSITION DEALER UNDER VAT I.E EARLIER LAW AND OPTING TO COMPOSITION U/SEC 10 UNDER GST OR REGISTERED UNDER GST AND LATER STAGE SHIFTS TO COMPOSITION SCHEME ? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Section 18(4) is applicable to any person who has availed of input tax credit-opts to pay tax under Composition levy under section 10 on or

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Goods and Services Tax – GSTR – 08 – Form GSTR – 8 [See rule 67(1)] Statement for tax collection at source Year Month 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. Details of supplies made through e-commerce operator (Amount in Rs. for all Tables) GSTIN of the supplier Details of supplies made which attract TCS Amount of tax collected at source Gross value of supplies made Value of supplies returned Net amount liable for TCS Integrated Tax Central Tax State /UT Tax 1 2 3 4 5 6 7 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons 4. Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN of

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d from electronic cash ledger Description Tax Interest Penalty Other Debit Entry Nos. 1 2 3 4 5 6 (a) Integrated tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest 1 2 3 (a) Integrated tax (b) Central Tax (c) State/UT Tax Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Name of Authorised Signatory Designation /Status Place: Date: Instructions:- 1. Terms Used :- a. GSTIN :- Goods and Services

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Goods and Services Tax – Started By: – Vamsi Krishna – Dated:- 25-7-2017 Last Replied Date:- 24-7-2018 – Hello sirWe are engaged in the construction of Flats (Hyd, Telangana) and by June'17 we have raised Invoices against sale of flats from customers based on various mile stones as per Agreement of sale and discharged Service tax @ 4.5% (availing 26/2012 notification) and 1.25% of VAT.Few of the flats booked in 2015-16 & 2016-17 are now being cancelled by customers, we have completed 80

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Goods and Services Tax – GSTR – 07A – Form GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate 1. TDS Certificate No. – 2. GSTIN of deductor – 3. Name of deductor – 4. GSTIN of deductee- 5. (a) Legal name of the deductee – (b) Trade name, if any – 6. Tax period in which tax deducted and accounted for in GSTR-7 – 7. Details of supplies Amount of tax deducted – Value on which tax deducted Amount of Tax deducted at source (Rs.) Integrated Tax Central Tax State /UT Tax 1 2 3 4 Signature Na

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Goods and Services Tax – GSTR – 07 – Form GSTR-7 [See rule 66 (1)] Return for Tax Deducted at Source Year Month 1. GSTIN 2. (a) Legal name of the Deductor Auto Populated (b) Trade name, if any Auto Populated 3. Details of the tax deducted at source (Amount in Rs. for all Tables) GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of deductee Amount paid to deductee on which tax is deducted GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central Ta

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