The Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.
G.O. (Ms) No. 091 Dated:- 10-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 91
Dated: 10.8.2017
Aadi-25
Thiruvalluvar Aandu, 2048
ANNEXURE.
NOTIFICATION.
No.SRO A-38(a)/2017. In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely: –
1. These rules may be called the Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017,
(i) in rule 10, with effect from 29th June, 2017, in sub-rule (4), the word “either” shall be omitted;
(ii) in rule 24, with effect from 29th July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”,
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ubstituted;
(b) 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;
(v) in rule 46, with effect from 27th July, 2017, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:”;
(vi) in rule 61, with effect from 29th June, 2017, for sub-rule (5),
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e discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(vii) in rule 83, with effect from 29th June, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;
(viii) in rule 89, with effect from 29th June, 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
(ix) in rule 96, with effect from 29th June, 2017,-
(a) in sub-rule (1), in clause (b), and
(b) in sub-rule (3),
after the words, figures and letters “FORM GSTR 3”, the words and figures “or FORM GSTR-3B, as the case may be;” shall be inserted;
(x) in rule 119, with effect from 29th June, 2017,-
(a) in
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r 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, the proper officer or the authorised officer may serve 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, inter alia, description, quantity or unit, make,
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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 person fails to pay the amount referred to in sub-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
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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 73 or sub-section (9) of section 74 or 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
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elonging 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 purpose of sale.
(3) The last day 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 depo
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dered 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 subsection (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 person clearly indicating 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 Ci
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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 Act and the custody 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 t
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e 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 date of 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
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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 subrule
(12), shall be paid 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
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ers 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 paymen 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 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 registe
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nd 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.- 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 Central Goods and Servic
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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 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 pa
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r 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 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 peri
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e 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 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 co-operated in the proceedings before him and has made full and true disclosure
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y, 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.”;
(xii) in FORM GST REG-13, with effect from 29th June, 2017, in PART-B, for serial numbers “7, 8, 9, 11”, the serial numbers “5,6,7,8” shall be substituted;
(xiii) in FORM GST REG-28, with effect from 29th June, 2017, for the brackets, words and figures “[See rule 4(3)]”, the brackets, words and figures “[See rule 24(3)] shall be substituted;
(xiv) in FORM GSTR-1, with effect from 29th June, 2017, in serial number 11, for the words, figures and brackets “Amendment of information furnished in Table No.
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ment 1TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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
To
6. Amount of Refund Claimed:
Act
7.
Tax Interest Penalty
Fees Others
Total
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
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/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2.
Order Date
3.
Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto pop
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54(4), if applicable Yes
â˜
No
ப
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
Name
Designation / Status
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
11
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input
tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly affirm and certify that
in respect of the refund amounting
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e / UT Tax
Cess
(Name of State)
1
2
3
4
5
6
7
8
9
10
11
Part A: Outward Supplies
(GSTR- 1: Table 4 and 5)
Amount of ITC available
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Invoice details
Amount of Tax
GSTIN
of supplier
Rate
Taxable
value
No
Date Value
Integrated
tax
Central State/ UT
Tax Tax
Place of
supply
(Name of
State)
Whether input or
input service/ Capital
CESS
goods (incl plant and
machinery)/ Ineligible for
ITC
Integrated Central
Tax
State/
Cess
Tax
UT Tax
1
2
3
4
5
6
7
8
10
11
12
13
14
15
16
Part B: Inward Supplies
[GSTR 2: Table 3 (Matched Invoices)]
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
Refund Type: Exports of services with payment of tax
(GSTR-1 Table 6A and Table 9)
1.
GSTIN of
recipient
Invoice details
Statement- 2
Integrated Tax
BRC/ FIRC
Amended
Value
Debit Note
Integrated
Credit Note
(Integrated
Tax)
(If Any)
Tax /
Amended
(If any)
Integrated Tax
/ Amended
(If any)
Net Integrated
Tax
= (11/8)+12-13
SAC
No.
Date
Value
Rate
Taxable
value
Amt.
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d
(If any)
Credit Note
Integrated Tax /
Net Integrated
Tax
(10/9) + 11
– 12
=
No.
Date Value
No
Date
Rate
Taxable
Value
Amt.
Amt.
Amt.
Amt.
Amt.
2
34
5
6
7
8
9
10
11
12
13
1
6B: Supplies made to SEZ/ SEZ developer
(GSTR- 5: Table 5 and Table 8)
GSTIN/
UIN
Invoice details
Rate Taxable
Amount
value
No.
Date
Value
Integrated Central
Tax
Tax
State/Cess
UT Tax
Place of Amended
Supply
(Name of
State)
Value
(Integrated
Tax)
(If Any)
1
2
3
4
50
6
7
8
00
9
10
11
12
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
15
Debit Note
Integrated
Tax /
Amended
(If any)
13
Credit Note
Integrated Tax
/ Amended
(If any)
Net Integrated
Tax
= (12/7) + 13
– 14
14
15
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports, etc.
16
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
GSTIN
of
supplier
Invoice details Rate Taxable
value
Amount of Tax
Place of
supply
Whether
input or
Amount of ITC available
Amended
Debit
Credit
Net ITC
Value
Note
(Name
input service/
(ITC
ITC
of
Capital
State)
goods (incl
plant a
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different from
the location
No. Date Value Taxable
Amt
Amt
Amt
Amt of recipient)
Amt
Amt
Amt
Amt of recipient)
Value
1
2345
7
8
6
10
11
12
13
14
17
18
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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)
Sr.
No.
Tax
period
Reference no. of
return
Date of filing
return
Tax Payable
Integrated Tax
Central Tax State/ UT Tax
Cess
2
3
4
5
6
7
8
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Annexure-2
Certificate
19
This is to certify that in respect of the refund amounting to INR >
(in words) claimed by M/s
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the incidence of tax and interest, has not been
passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant
records and Returns particulars maintained/ furnished by the applicant.
Signature of
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s a system generated acknowledgement and does not require any signature.
Sanction Order No:
To
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
21
(GSTIN)
(Name)
(Address)
FORM GST RFD-04
[See rule 91(2)]
Provisional Refund Order
Refund Application Reference No. (ARN)
.Dated
Acknowledgement No.
Dated
..
….
Date:
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional
basis:
Sr. No
Description
i.
Amount of refund claimed
ii.
10% of the amount claimed as refund
(to be sanctioned later)
iii.
Balance amount (i-ii)
iv.
Amount of refund sanctioned
Bank Details
V.
Bank Account No. as per application
vi.
Name of the Bank
vii.
Address of the Bank /Branch
viii.
IFSC
ix.
MICR
Date:
Place:
Central Tax
State /UT
tax
Integrated
Tax
Cess
Signature (DSC):
Name:
Designation:
Office Address:
22
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Payment Advice No: –
To PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No.
Order Date……
G
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our 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
1. Amount of refund/
interest* claimed
2. Refund sanctioned
3.
on provisional basis
(Order No….date) (if
applicable)
Refund amount
in admissible
>
4. Gross amount to be
paid (1-2-3)
5. Amount adjusted
against outstanding
demand (if any)
under the existing
law or under the Act.
Demand Order No……
date, Act Period
6. Net amount to be
paid
Note –
Integrated Tax
Central Tax
State/ UT tax
Cess
T
IP F O Total T
IP F O Total TIPFO Total
TIPFO Total
'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
24
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
*Strike out whichever is not applicable
& 1. I hereby sanction an amount of INR
54) of the Act/und
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/Temp.ID No.)
(Name)
(Address)
FORM GST RFD-07
[See rules 92(1), 92(2) & 96(6)]
Date:
Acknowledgement No.
Dated….
Order for Complete adjustment of sanctioned Refund
Part- A
25
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
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.
Refund adjusted against outstanding demand (as
per order no.) under existing law or under this
law…… Demand Order No. date ….
vi.
Balance amount of refund
Integrated
Tax
Central Tax
State/ UT
Tax
Cess
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
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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
g.
MICR
Amount
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
|
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
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yment of taxhave
been stored
â–¡ has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act.
C.
OR
goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the business/residential
premises detailed herein below
Therefore,ۥ
â–¡ in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require
you to inspect the premises 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
thereunder.
OR
â–¡ 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 se
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wing 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 certaingoods liable to confiscation and/or documents and/or books and/or things useful for or
relevant to proceedings under this Act are 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
1
Description
of goods
Quantity or units
Make/mark or model
Remarks
5
2
3
4
B) Details of books / documents / things seized:
Sr.
Description
No
of books/documents / things seized
No. of books / documents/ things
seized
Remarks
1
2
3
4
and these goods and or things are being handed over for safe upkeep to:
30
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things exce
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cause to remove, part with, or otherwise deal with the goods except without the previous permission of the
undersigned:
Place:
Date:
552
Sr.
No
Description
of goods
1
2
Signature of the Witnesses
To:
1.
2.
>
Name and address
Quantity or units
Make/mark or model
Remarks
5
3
4
Name and Designation of the Officer
Signature
32
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
.of..
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
..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 Governor”) inthe sum of…..
rupees to be paid to the President / the Governor for whichpayment will be made. I jointly and severally bind myself and
myheirs/ executors/ administrators/legal representatives/successors and assigns by these presents; datedthis….
.day
of…
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been se
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by endorsinghis rights under the above-written bond or both;
IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written by the obligor(s).
Date :
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this…
Signature(s) of obligor(s).
…day of
….(month)..
…. (year)..
(designation of officer)for
and on behalf of the President/Governor.
(Signature of the Officer)
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST INS-05
ORDER OF RELEASE OF GOODS/THINGS OF PERISHABLE 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.
Description
Quantity or units
Make/mark or model
Remarks
No
1
of goods
2
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of Rs.
(amount in words and digits), being an amount equivalent to the:
☠ma
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Amount in Rs.)
Sr. No.
Tax
Period
Act
Place of
supply (name
of State)
Tax/
Cess
Others
Total
1
2
3
4
5
6
7
Total
35
36
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST DRC-03
[See rules 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.
Financial Year
7.
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr. No.
Tax
Period
Act
Place of supply
(POS)
Tax/
Cess
Interest
Penalty, if
applicable
Total
Ledger
Debit
Date
utilised
(Cash/
Credit)
entry
of
no.
debit
entry
1
2
3
4
5
6
7
8
9
10
11
8. Reasons, if any –
>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of m
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notice are hereby concluded.
–
the
Copy to
Signature
Name
Designation
1. GSTIN
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST DRC-06
[See rule 142(4)]
Reply to the Show Cause Notice
2. Name
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
39
39
40
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
1. Details of order
FORM GST DRC-07
[See rule 142(5)]
Summary of the order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved ->
classification, valuation, rate of tax, suppression of turnover, excess ITC claimed,
excess refund released, place of supply, others (specify)
3. Description of goods / services –
Sr. No.
HSN
4. D
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e aforesaid order is rectified in exercise of the powers conferred under section 161 as under:
To
Copy to –
>
(GSTIN/ID)
-Name
(Address)
41
42
To
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC-09
[See rule 143]
Order for recovery through specified officer under section 79
Date:
Date:
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the
> Act by the aforesaid person who has failed to make payment of such amount. The
details of arrears are given in the table below:
(Amount in Rs.)
Act
Tax/Cess
Interest
Penalty
Others
Total
1
2
3
4
5
6
Integrated tax
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the > Actto recover the amount due from the
>as mentioned above.
Place:
Date:
Signature
Name
Designation
Demand order no.:
Period:
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST
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t, the goods shall be again put up for auction and resold.
Place:
Date:
Schedule
Serial No.
Description of goods
Quantity
1
2
3
Signature
Name
Designation
44
To,
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST DRC-11
[See rules 144(5) & 147(12)]
Notice to successful bidder
Please refer to Public Auction Reference no.
dated
On the basis of auction conducted on
you have been found to be a successful bidder in the instant case.
You are hereby, required to make payment of Rs..
within a period of 15 days from the date of auction.
The possession of the goods shall be transferred to you after you have made the full payment of the bid amount.
Place:
Date:
Signature
Name
Designation
Demand order no.:
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference no. of recovery:
Period:
FORM GST DRC-12
[See rules 144(5) & 147(12)]
Sale Certificate
This is to certify that the following goods:
Schedule (Movable Goods)
Sr. No.
1
Description of goods
2
Schedule (Immovable Goods)
Date:
Date:
Quantity
Bu
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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
is due or may become due to the said taxable person from you; or
It is observed that you hold or are likely to hold a sum of rupees
for or on account of the said person.
You are hereby directed to pay a sum of rupees
being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act.
Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have
been made under the authority of the said taxable person and the certificate from the government in FORM GST DR-14 will
constitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate.
to the Government forthwith or upon the money becoming due or
Also, please note that if you discharge any liabi
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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
48
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Το
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE
The Magistrate /Judge of the Court of
Demand order no.:
Sir/Ma'am,
Date:
Period
This is to inform youthat as per the decree obtained in your Court on the day of
(name of defaulter) in Suit No.
of 20…, a sum of rupees
20……. by
is payable to the said person. However, the
under the provisions of the> Act
said person is liable to pay a sum of rupees
vide order number
dated
You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable
amount as mentioned above.
Place:
Date:
Proper Officer/ Specified Officer
Το
GSTIN –
Name –
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Address –
Demand order no.:
Refe
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EXTRAORDINARY
FORM GST DRC-17
[See rule 147(4)]
Demand order no.:
Notice for Auction of Immovable/Movable Property under section 79(1)(d)
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 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.
In the absence of any order of postponement, the auction will be held on……..
.(date) at….
..A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be
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d from the said defaulter in the manner provided under the Act.
>
The said GSTIN holder owns property/resides/carries on business in your jurisdiction the particulars of which are given
hereunder: –
>
You are requested to take early steps to realise the sum of rupees
arrear of land revenue.
from the said defaulter as if it were an
Place:
Date:
Signature
Name
Designation
52
52
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
To,
Magistrate,
>
Demand order no.:
Date:
Reference number of recovery:Date:
Period:
FORM GST DRC-19
[See rule 156]
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 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.
Description
Central tax
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
Details of Amount
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iod
–
Application Reference No. (ARN) –
FORM GST DRC-21
[See rule 158(2)]
>
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
(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
Reference No.:
Το
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST DRC-22
[See
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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
56
Reference No.:
Το
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Name
FORM GST DRC-23
[See rules 159(3), 159(5) & 159(6)]
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Order reference No. – Date
–
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 > attach
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ion 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:
Signature
Name
Designation
58
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference No >
To
GSTIN
FORM GST DRC-25
[See rule 161]
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
>
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
covered by the above mentioned demand order No…..
.vide order no.
the dues now stands at Rs………… .. The recovery of enhanced/reduced amount of Rs
the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of
demand after giving effect of appea
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of
DECLARATION
(1)
I shall pay the compounding amount, as may be fixed by the Commissioner.
(2)
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
60
Reference No:
To
GSTIN/ID
Name
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Address
ARN
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)
Note: In case the offence committed by the taxable person falls in more than one category specified in Column (2),
the compounding amount sh
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