Goods and Services Tax

Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2017.
F.1-11(100)-TAX/GST/2017 Dated:- 28-7-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(100)-TAX/GST/2017
Dated, Agartala, the 28th July, 2017.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(1) These, rules may be called the Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into f

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(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date or time of supply of such services in terms of section 13 of the Act.”,
(iii) in rule 46, for the third proviso. the following proviso shall be substituted, namely:-
"Provided also that in the ease or 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” ,

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ioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2-
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the 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 i

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Exporters Can Claim Compensation Cess Refund on Goods Exports, Following the IGST Refund Procedure.
Circulars
GST
Exporter will be eligible for refund of Compensation Cess paid on goods expor

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BOND FOR RELEASE OF GOODS SEIZED
GST INS – 04
GST
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
I……………..of………………..hereinafter called "obligor(s)" am held and firmly bound to the President of India (hereinafter called "the President") and/or the Governor of ………….(State) (hereinafter called “the Governor”) in the sum of………………………rupees to be paid to the President / the Governor for which payment will be made. I jointly and severally bind myself and my heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; dated this……………….day of………………..
WHEREAS in accordance

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rtake to produce the said goods released provisionally to me as and when required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten days of the date of demand thereof being made in writing by the said proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force:
AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the amount of the security deposit or by endorsing his rights under the above-written bond or both;
IN THE WITNESS THEREOF these presents have been

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ORDER OF PROHIBITION
GST INS – 03
GST
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on __/__/____ at __:__ AM/PM in the following premise(s):
<

>
which is/are a place/places of business/premises belonging to:
<>
<>
in the presence of following witness(es):
1. <>
2. <>
and o

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GST rate for sale of land
Query (Issue) Started By: – MARIAPPAN GOVINDARAJAN Dated:- 27-7-2017 Last Reply Date:- 29-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
May I know the rate of GST rate in case a person sells his 3 cent of land to another?
Reply By HimansuSekhar Sha:
The Reply:
Sale of land is not a supply . Please refer to Schedule-III
"5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building."
With regards
Reply By K

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Jobwork Invoice for Trader
Query (Issue) Started By: – Sarju Solanki Dated:- 27-7-2017 Last Reply Date:- 10-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Respected Sir,
I am having one trading unit.
Would like to know that can we purchase raw material and give it to the jobwork company having registered no. ?
The firm making jobwork will give me the complete item ?
How shall the GST will be applicable ? How to be treated with tax credit ?
Pls help me to carry out the solu

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credit eligible for outdoor catering
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 27-7-2017 Last Reply Date:- 31-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
We are manufactured of automobile components.
We have canteen facility and our caterers supply food.
He is charging gst in his bill.
Whether we can take gst set off on his bills.
Thanks & Regards
S.Ramakrishnan
Reply By HimansuSekhar Sha:
The Reply:
Under Sec 17(5) the credit on food it

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ORDER OF SEIZURE
GST INS – 02
GST
FORM GST INS-02
ORDER OF SEIZURE
[See rule 139 (2)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted by me on __/__/____ at __:__ AM/PM in the following premise(s):
<

>
which is/are a place/places of business/premises belonging to:
<>
<>
in the presence of following witness(es):
1. <>
2. <>
and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful for or relevant to

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Transitional ITC / Stock Statement
GST TRAN – 2
GST
Form GST TRAN – 2
[See Rule 117(4)]
1. GSTIN –
2. Name of Taxable person –
3. Tax Period: month……. year………
4. Details of inputs held on stock on 2[appointment date] in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger.
Opening stock for the tax period
Outward supply made
Closing balance
1[HSN as applicable]
Unit
Qty.
Qty
Value
Central Tax
Integrated Tax
ITC Allowed
Qty
1
2
3
4
5
6
7
8
9
5. 3[Credit of] State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)
Opening stock for the tax period

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Transitional ITC / Stock Statement
GST TRAN – 1
GST
PDF DOWNLOAD
 
*********************
Notes:
1. The amendment vide notification no. 17/2017 dated 27-7-2017, with effect from 1st July, 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be substituted
2. The amendment vide notification no. 22/2017 dated 17.8.2017,  with effect from 1st July, 2017, (i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) and 140 (7) shall be substituted;
3. The amendment vide notification no. 22/2017 dated 17.8.2017,  with effect from 1st July, 2017, in Serial No. 7,  in item (b), –
(a) after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets “and section 140(7)” shall be inserted;
(b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted;
(c) in the head

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A under the heading “inputs.
=============
Document 1
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/ Stock Statement
1. GSTIN –
2. Legal name of the registered person –
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:- Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
(a)
Sl. no.
Tax period to which the
Date of filing
under existing law
(Central Excise
last return filed under the
existing law pertains
of the return
specified in
Column no. 3
Balance cenvat credit carried
forward in the said last
return
1
and Service Tax)
3
4
5
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
6
2
Total
(b) Detail

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rward to electronic credit ledger as central tax
Invoice / Invoice /
(a)
Sr.
no
Document
no.
document
Date
Supplier's
registration no.
under existing
law
Recipients'
registration no.
under existing
law
Details of capital goods
on which credit has been
partially availed
Total eligible
Total cenvat
cenvat credit under credit availed
existing
under existing
Value
Duties and
taxes paid
law
ED/
SAD
CVD
law
Total cenvat credit
unavailed under
existing law
(admissible as ITC of
central tax) (9-10)
240
10
Recipients'
registration no.
under existing
(b)
Sr.
no
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Invoice /
Document
no.
Invoice / Supplier's
document registration
Date
no.
under
law
Details regarding capital goods
on which credit is not availed
Value
Taxes paid VAT
[and ET]
Total eligible
VAT [and ET]
credit under

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ET] in respect of inputs or input services under section 140(5):
Name of the Invoice
supplier
number
Invoice date
Description
Quantity
UQC
Value
Eligible
duties and
taxes
VAT/[ET]
241
Date on which
entered in
recipients books
of account
1 2 3 4 5 6 7 8 9 10
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
(c)
Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as
SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)
Total Input tax credit
admissible as
Total input tax credit
claimed under earlier
law
Total input tax credit related
to exempt sales not claimed
under earlier law
SGST/UTGST
1
2
3
4
Inputs
5
6
7
8
Inputs contained in semi-finished and finished goods
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT
at si

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rker under section 141
Sr.
No.
Challan
No.
1
2
Challan
date
Type of goods
(inputs/semi-finished/
Details of goods with job- worker
finished)
HSN
3
4
5
Description
6
Unit
7
Quantity
8
Value
9
GSTIN of Job Worker, if available
Total
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No. Challan
No.
Challan
Date
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
1
3
4
HSN
5
Description
Unit
6
7
Quantity Value
8
9
GSTIN of Manufacturer
Total
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
GSTIN of Principal
No.
Description
Unit
1
2
3
4
Details of goods with Agent
Quantity Value
5
Input Tax to be taken
6
7
b.
Details of goods held by the agent
243
11.
12.
Sr.
No.
GSTIN of Principal
Description
Unit
1
2
3
4
Details of cre

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Appeal to the High Court under section 117
GST APL – 08
GST
Form GST APL – 08
[See rule 114(1)]
Appeal to the High Court under section 117
1. Appeal filed by Taxable person / Government of <>
2. GSTIN/ Temporary ID/UIN
Name of the appellant/ officer-
3. Permanent address of the appellant, if applicable-
4. Address for communication-
5. Order appealed against Number Date-
6. Name and Address of the Appellate Tribunal passing the order appealed against-
7. Date of communication

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Application to the Appellate Tribunal under sub section (3) of Section 112
GST APL – 07
GST
1[FORM GST APL-07
[See rule 111]
(Application to the Appellate Tribunal under sub section (3) of Section 112)
1. Name and designation of the appellant/Office of Appellant:
(a). Name
(b). Designation
(c). Jurisdiction
(d). State/Centre
2. GSTIN/Temporary ID/UIN (of the respondent) –
3. Name of the respondent
4. Address of the respondent
5. Order appealed against –                                      Number –                                  Date –
6. Complete Designation, along with jurisdiction of the Appellate Authority/Revis

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or to be manually filled in by appellant)
Amount as per present appellant (c)
Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC- 07, where it is in the system OR to be manually filled in by appellant)
Amount of demand determined by Appellate/ Revisional authority, if any (Auto-populated from columns, where it is in the system or to be manually filled in by appellant)
Amount as per present appellant (c)
Amount of demand as per the order of the adjudicating authority (A) (Auto-populated from APL-01/DRC- 07, where it is in the system OR to be manually filled in by appellant)
Amount of demand determined by Appellate/Revisional authority, if any (Auto-populated from columns, where it is in the system or to be manually filled in by appellant)
Amount as per present appellant (c)
(a)  Tax
 
 
 
 
 
 
 
 
 
(b)Interest
 
 
 
 
 
&nb

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olumns, where it is in the system or to be manually filled in by appellant)
Amount as per present appellant(c)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I hereby declare that I have been duly authorized/directed by the Commissioner in accordance with sub-section (3) of Section 112 of the Act to file this application before the
Appellate Tribunal and a true copy of the said direction/authorization is being uploaded herewith
Place:
Date:
 
Name of the Officer:
Designation:
Jurisdiction:
Case Summary
(indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell)
Sl. No.
Issue related to
As per order of adjudicating authority
As determined by Appellate/Revisiona l authority
As

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re C
Statement of Facts (Case History)
(indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each
cell, Upload documents if necessary)
Reference/ acknowledgment no.
Action By
Date
Brief Narration
 
 
 
 
Annexure D
(Category of case under dispute or issues involved)
S. No.
List of 'Category of case under dispute
Tab
Tab Amount involved (where quantifiable)
1
Misclassification of any goods or services or both
Mention HSN
 
2
Wrong applicability of a notification issued under the provisions of this Act
Mention notification no. and date
 
3
Incorrect determination of time of supply of goods or services or both
Mention section and rule specified in Appellate/ Revisionary order
 
4
Incorrect determination of value of supply of goods or services or both
Mention section and rule specified in Appellate/ Revisionary order
 
5
Incorrect admissibility of input tax credit of

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ration
Mention section and rule specified in Appellate/ Revisionary order
 
12
Order dropping show-cause in relation to registration
Mention section and rule specified in Appellate/ Revisionary order
 
13
Denial of facility to pay tax under composition scheme
Mention section and rule specified in Appellate/ Revisionary order
 
14
Cancellation of registration
Mention section and rule specified in Appellate/ Revisionary order
 
15
Rejection/acceptance of application for revocation of cancellation of registration
Mention section and rule specified in Appellate/ Revisionary order
 
16
Order accepting reply of taxpayer/order dropping show cause notice
Mention section and rule specified in Appellate/ Revisionary order
 
17
Order of disqualification of GSTP/cancellation of enrolment of GSTP
Mention section and rule specified in Appellate/ Revisionary order
 
18
Transfer/Initiation of recovery/ Special mode of recovery (all kinds o

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evisionary order
 
25
Order denying/reducing/withholding/granting refund
Mention section and rule specified in Appellate/ Revisionary order
 
26
Issue related to provisional assessment
Mention section and rule specified in Appellate/ Revisionary order
 
27
Fraud or wilful suppression of fact leading to nonpayment/short payment of tax determined u/s 74
Mention section and rule specified in Appellate/ Revisionary order
 
28
Excess ITC availed/utilized determined u/s 74
Mention section and rule specified in Appellate/ Revisionary order
 
29
Issues related to seizure/confiscation of goods/books/property or release of such goods/books/property
Mention section and rule specified in Appellate/ Revisionary order
 
30
Order relating to rectification/withdrawal of an earlier order
Mention section and rule specified in Appellate/ Revisionary order
 
31
Order creating/modifying/withdrawing demand under earlier law
Mention section

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bunal under sub section (3) of Section 112
1. Name and Designation of the appellant                         Name:
Designation
Jurisdiction
State / Center –
Name of the State:
2. GSTIN/ Temporary ID /UIN-
3. Appellate Order no.                         Date-
4. Designation and Address of the Appellate Authority passing the order appealed against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute:
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
Central tax
State/ UT tax
Integrated tax
Cess
a) Tax/ Cess
 
 
 
 
b) Interest
 
 
 
&n

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WHETHER SUBMITTED JUNE 17 EXCISE RETURN CLOSING BALANCE PART -II WILL BE FINAL FIGURE TO TRN1 OR CAN LESS AMT TO PUT IN CASE MEANTIME AUDIT REVERSE
Query (Issue) Started By: – nandankumar roy Dated:- 27-7-2017 Last Reply Date:- 30-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
DEAR SIR,
I SUBMITTED MY ER1 JUNE'17 EXCISE RETURN CLOSING BALANCE OF PART -II IS ASSUME 50 LACS AND NOW RECENTLY AUDIT HAPPENED AND SOME CARGO OUTWARD SERVICE TAX CREDIT OF BLUE DART APPX RS 5 L

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Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
GST APL – 06
GST
1[FORM GST APL-06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
 
Sr. No.
Particulars
1
Appeal No. –                                                                  Date of filing –
2
Present Cross-objection being filed by:
o GSTIN/Temporary ID/UIN/CRN/ARN –
o Name –
o e-mail id –
o Contact number –
o Address for communication –
o Designation of officer –
o Office details –
o e-mail id –
o Contact number –
3
Order no. – (Order of the Appellate/Revisional authority) -&nb

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arges (specify)
 
 
 
 
(iii)
Market value of seized goods, where one of the issues involved is seizure/confiscation of goods –
8
Summary of Issues involved and summary of reply thereto – Annexure A
9
Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the taxpayer or the Commissioner of State/Central tax/UT tax, as the case may be – OR Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the person filing the present cross-objection –
10
Demand Table
Category
Tax
As per order of adjudicating authority
As determined by Appellate/ Revisional authority
As per the person filing this cross objection
Tax
Central Tax
 
 
 
State/UT Tax
 
 
 
Integrated Tax
 
 
 
Cess
 
 
 
Total
 
 
 
Interest
Central Tax
 
 
 
 
State/UT Tax
 
 
 
Integrated Tax

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Total
 
 
 
 
 
 
 
 
11
Reliefs claimed in memorandum of cross-objections.
12
Summary of reply (Annexure B)
13
Grounds of Cross-objection
14
Para-wise reply (upload separately)
 
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 the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom.
 
Verified today, the _____________________________________ day of ____month________________________
20…__________
 
Place :
Date :
 
Name of the person filing this cross-objection::
Designation/Status of Applicant/officer:”
 
Summary of Issues involved and summary of reply thereto
S. No
Category of case under dispute or Issues involved
Tab
Tab Amount involved
(wher

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is required to be registered or has been granted suo-moto registration
Mention section and rule specified in Appellate/ Revisionary order
 
 
8.
Whether any particular thing done by the applicant results in supply of goods or services or both
Mention section and rule and Schedule specified in Appellate/ Revisionary order
 
 
9.
Rejection/acceptance of application for registration
Mention section and rule specified in Appellate/ Revisionary order
 
 
10.
Rejection/acceptance of application for amendment to registration
Mention section and rule specified in Appellate/ Revisionary order
 
 
11.
Suspension of registration
Mention section and rule specified in Appellate/ Revisionary order
 
 
12.
Order dropping show-cause in relation to registration
Mention section and rule specified in Appellate/ Revisionary order
 
 
13.
Denial of facility to pay tax under composition scheme
Mention section and rul

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;
 
20.
Order of assessment including that of a nonfiler or evading registration or protective assessment
Mention section and rule specified in Appellate/ Revisionary order
 
 
21.
Determination of tax not paid or short paid on outward supply u/s 73
Mention section and rule specified in Appellate/ Revisionary order
 
 
22.
Excess ITC availed/utilized u/s 73
Mention section and rule specified in Appellate/ Revisionary order
 
 
23.
Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited
Mention section and rule specified in Appellate/ Revisionary order
 
 
24.
Order rejecting/granting provisional refund
Mention section and rule specified in Appellate/ Revisionary order
 
 
25.
Order denying/reducing/withholding/granting refund
Mention section and rule specified in Appellate/ Revisionary order
 
 
26.
Issue related to provisional assess

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llate/ Revisionary order
 
 
33.
Order relating to provisional attachment of property
Mention section and rule specified in Appellate/ Revisionary order
 
 
34.
Order imposing penalty
Mention section and rule specified in Appellate/ Revisionary order
 
 
35.
Order permitting compounding of any offense or withdrawing such order
Mention section and rule specified in Appellate/ Revisionary order
 
 
36.
Anti profiteering related matter
 
 
 
37.
Others-
 
 
 
38.
Issues related to Place of supply of goods and/or services
 
 
 
Summary of Reply
(indicate Amount in INR, wherever quantified and wherever applicable)
(Not exceeding 1000 characters in each cell)
Sr No
Issue related to
As per order of adjudicating authority
As determined by Appellate/Revisional authority
As per stand of appellant before Tribunal
As declared/claimed by present Appellant
Reply to ground/is

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bjections before the Appellate Tribunal
under sub-section (5) of section 112
Sr. No.
Particulars
1
Appeal No. –                          Date of filing –
2
GSTIN/ Temporary ID/UIN-
3
Name of the appellant-
4
Permanent address of the appellant-
5
Address for communication-
6
Order no.
Date-
7
Designation and Address of the officer passing the order appealed against-
8.
Date of communication of the order appealed against-
9.
Name of the representative-
10.
Details of the case under dispute-
(i)
Brief issue of the case under dispute-
(ii)
Description and classification of goods/ services in dispute-
(iii)
Period of dispute-
(iv)
Amount under dispute
Central tax
State/UT tax
Integrated tax
Cess
 
a) Tax
 
 
 
 
 
b) Interest
 
 
 
 
 
c) Penalty
 
 
&

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ntral tax
 
 
 
 
 
 
State/UT tax
 
 
 
 
 
 
Cess
 
 
 
 
 
15
Details of payment
 
Head
Tax
Interest
Penalty
Refund
Total
 
Central tax
 
 
 
 
 
 
State/UT tax
 
 
 
 
 
 
Integrated
Tax
 
 
 
 
 
 
Cess
 
 
 
 
 
 
Total
 
 
 
 
 
16
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
 
(i)
Amount of tax demand dropped or reduced for the period of Dispute
 
 
(ii)
Amount of interest demand dropped or reduced for the period of dispute
 
 
(iii)
Amount of refund sanctioned or allowed for the period of dispute
 
 
(iv)
Whether no or lesser amount imposed as penalty
 
 
 
TOTAL
 
17

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gst and tds on government amt paid
Query (Issue) Started By: – jayesh thacker Dated:- 27-7-2017 Last Reply Date:- 28-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
gst and tds on government amt like molasses fee, boiler inspection fee, revenue stamp, court fee stamp, port entry pass fee,safta certificate, notary charges and other government challan.
pls. suggest above mention is effected in gst and tds, if yes then gst rate and sac code provide
Reply By KASTURI SETHI:
The R

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Appeal to the Goods and Services Tax Appellate Tribunal
GST APL – 05
GST
6[Form GST APL-05
See rule 110(1)
Appeal to the Goods and Services Tax Appellate Tribunal
1. GSTIN/Temporary ID/UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Respondent(s):
(a)
(b)
(c)
…………..
(Specify designation and office of the respondent(s))
5. Details of the authorised representative of the applicant:
(a) Name…………………. Mobile ………………… Email ………………….
(b) Name…………………. Mobile ………………… Email ………………….
…………………………………………………………………………………………………..
6. Order appealed against – APL-04/Rejected APL-02
Number –
Date-
7. Is place of supply involved in the dispute – Yes/No
8. Designation and Office of the Appellate Authority/Revisional Authority passing the order appealed against –
9. Date of com

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mmary (As per Annexure C)
16. About Appellant (As per Annexure D)
17. Statement of facts (As per Annexure E)
18. Grounds of appeal
19. Prayer
20. Details of demand created, disputed and admitted.
Particulars
Central Tax
State/UT Tax
Integrated Tax
Amount deter mined by Appell ate / Revisional  author ity, if any (A
Amount
admitted (B)
Amount under dispute (C) (A-B)
(Auto
–
populated from columns 3, 5,
7, 9, 10 &
11 of Table
9   of
APL-04,
where it is system or as peraltern ate flow of order
Amount deter mined by Appel late / Revisional authority, if any (A
Amount
admitted (B)
Amo
unt under dispute (C)
(A- B)
(Auto –
populated from columns 3, 5,
7, 9,
10 & 11 of
Table
9       of
APL- 04,
where it is system or as per alternate flow of order
Amount determined by Appellate / Revisional authority, if any (A
Amount
admitted (B)
Amount under dispute (C) (A-B) (Auto-populated

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, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
21. Details of payment of admitted amount and pre-deposit:
(a) Details of amount payable:
Particulars
Central Tax
State/UT Tax
Integrated
Cess
Total Amount
(a)
Admitted
Amount
(b)                 Pre-deposit
(10% of disputed tax)
(a)
Admitted
Amount
(b)                 Pre-deposit
(10% of disputed tax)
(a)
Admitted
Amount
(b)                 Pre-deposit
(10% of disputed tax)
(a)
Admitted
Amount
(b)   &nb

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nbsp;
 
Integrated tax
Central tax
State/UT tax
CESS
1
2
3
4
5
6
7
8
9
1
Integrated tax
 
Cash Ledger
 
 
 
 
 
 
 
 
Credit Ledger
 
 
 
 
 
2
Central tax
 
Cash Ledger
 
 
 
 
 
 
 
 
Credit Ledger
 
 
 
 
 
3
State/UT tax
 
Cash Ledger
 
 
 
 
 
 
 
 
Credit Ledger
 
 
 
 
 
4
CESS
 
Cash Ledger
 
 
 
 
 
 
 
 
Credit Ledger
 
 
 
 
 
(c) Interest, penalty, late fee and any other amount payable and paid:
Sr.
No.
Description
Amount payable
 
 
 
Debit entry no.
Amount paid
 
 
 
 

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any Court or Authority or is pending before any Court or Authority.
Verified today, the _____________________________________ day of ______________month______________ 20…__________
< Signature >
Place:
Name of the Applicant
Date:
Designation/Status
Annexure A
(Order Type )
S No
 List of 'Order Type'
1
Demand Order
2
Refund Order
3
Registration Order
4
Enforcement Order
5
Recovery Order
6
Other order
Annexure B
(Category of case under dispute or issues involved )
S No
List of 'Category of case under dispute
Tab
Tab
Amount               involved
(where quantifiable)
1
Misclassification of any goods or services or both
Mention HSN
 
2
Wrong applicability of a notification issued under the provisions of this Act
Mention notification no.
and date
 
3
Incorrect determination of time of supply of goods or services or both
Mention

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Revisionary
order
 
 
9
Rejection/acceptance of application for registration
Mention section and rule specified in Appellate/
Revisionary  order
 
10
Rejection/acceptance          of application for                          amendment to registration
Mention section and rule specified         in Appellate/ Revisionary  order
  
11
Suspension of registration
Mention section and rule
specified in Appellate/
Revisionary order
 
12
Order dropping show-cause in relation to registration
Mention section and rule
specified in Appellate/
Revisionary order
 
13
Denial of facility to pay tax under composition scheme
Mention section and rule
specified in Appellate/
Revisionary order
 
14
Cancellation of registr

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ent
Mention section and rule
specified in Appellate/
Revisionary order
 
21
Determination of tax not paid or short paid on outward supply
u/s 73
Mention section and rule
specified in Appellate/
Revisionary order
 
22
Excess ITC availed/utilized u/s 73
Mention section and rule
specified in Appellate/
Revisionary order
 
23
Order for re-credit in credit ledger of claim for refund rejected
or of wrongly obtained refund being deposited
Mention section and rule
specified in Appellate/
Revisionary order
 
24
Order rejecting/granting provisional refund
Mention section and rule
specified in Appellate/
Revisionary order
 
25
Order denying/reducing/withholding/granting refund
Mention section and rule
specified in Appellate/
Revisionary order
 
26
Issue related to provisional assessment
Mention section and rule
specified in Appellate/
Revisionary order
 
27
Fraud or wilful suppression of fact leading to n

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34
Order imposing penalty
Mention section and rule
specified in Appellate/
Revisionary order
 
35
Order permitting compounding of any offense or withdrawing
such order
Mention section and rule
specified in Appellate/
Revisionary order
 
36
Anti profiteering related matter
 
 
37
Others-
 
 
38
Issues related to Place of supply of goods and/or services
 
 
 
Annexure C
Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell)
Sr. No.
Issue related to
As per order of adjudicating authority 
As determined by
Appellate/Revisional
authority
As per stand of appellant before Tribunal 
As declared/ claimed by present Appellant 
1
Registration
 
 
 
 
2
Revocation of registration
 
 
 
 
3
Denial/blocking of ITC
 
 
&nbsp

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bsp;
Annexure D 
About Appellant
Constitution/
Identification
Number
Constitution of
Business
Statute under which incorporated
Date of
Commencement of business
Address
Nature of
Business
Any other relevant fact
 
 
 
 
 
 
 
Appellant to state in free text form as follows:
Appellant to mention:
(a). his constitution of business (e.g. Company, Partnership, HUF, Trust, etc.)
(b). Statute under which incorporated, if any (e.g. Companies Act, Trust Act, Societies Registration Act, etc.)
(c). date of its constitution
(d). constitution/identification number assigned to it by constituting authority (e.g. Corporate Identification Number in case of a company, etc.)
(e). Address of its Head Office and address of its principal place of business in State
(f). GSTIN/Temp Id and date from which registered under GST
(g). Nature of the business in which he/it is engaged (e.g. manufacturer /wholesaler /retailer / supplie

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.e.f. 01-11-2024 before it was read as, 
“(b) Pre-deposit 1[(20% of disputed tax/cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs. 100 crore in respect of IGST and Rs. 50 crore in respect of cess)]”
5. 
Substituted vide Notification No. 20/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, 
“(b)   Details of payment of admitted amount and pre-deposit 2[(predeposit of 20% of the disputed tax and cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs. 100 crore in respect of IGST and Rs. 50 crore in respect of cess)]”
6. 
Substituted vide Notification No. 13/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, 
“Form GST APL-05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1.  GSTIN/Temporary ID/UIN –
2.  Name of the appellant –
3.  Address of the app

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;
 
 
(e) Other charges
 
 
 
 
 
(v)   Market value of seized goods
9.   Whether the appellant wishes to be heard in person?
10.  Statement of facts
11.   Grounds of appeal
12.  Prayer
13.  Details of demand created, disputed and admitted
Particulars of demand
Particulars
Central tax
State/UT tax
Integrated Tax
Cess
Total amount
Amount demanded/ rejected >, if any (A)
(a) Tax/Cess
 
 
 
 
 
 
(b) Interest
 
(c) Penalty
 
(d) Fees
 
(e) Other charges
 
Amount under dispute (B)
(a) Tax/Cess
 
 
 
 
 
 
(b) Interest
 
(c) Penalty
 
(d) Fees
 
(e) Other charges
 
Amount admitted (C)
(a) Tax/Cess
 
 
 
 
 
 
(b) Interest
 
(c) Penalty
 
(d) Fees
 
(e) Other charges

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grated tax
 
Cash Ledger
 
 
 
 
 
Credit Ledger
 
 
 
 
 
2.
Central tax
 
Cash Ledger
 
 
 
 
 
Credit Ledger
 
 
 
 
 
3.
State/UT tax
 
Cash Ledger
 
 
 
 
 
Credit Ledger
 
 
 
 
 
4.
CESS
 
Cash Ledger
 
 
 
 
 
Credit Ledger
 
 
 
 
 
 
(c)   Interest, penalty, late fee and any other amount payable and paid :
Sr. No.
Description
Amount payable
Debit entry no.
Amount paid
Integrated tax
Central tax
State/UT tax
CESS
Integrated tax
Central tax
State/UT tax
CESS
1
2
3
4
5
6
7
8
9
10
11
1.
Interest
 
 
 
 
 
 
 
 
 
2.
Penalty
 
 
 
&nbs

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Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
GST APL – 04
GST
2[Form GST APL-04
[See rules 109B, 113 (1) and115]
SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT
Reference no. –
Date –
1. GSTIN/ Temporary ID/UIN –
2. Name of the appellant / person –
3. Address of the appellant / person-
4. Order appealed against or intended to be revised – Number- Date-
5. Appeal no. Date-
6. Personal Hearing –
7. Order in brief-
8. Status of order- Confirmed / Modified / Rejected
9. Amount of demand after appeal / revision:
Particulars
Central tax
State / UT tax
Integrated tax
Cess
Total
Amount in dispute / earlier order

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– Central Tax dated 30-10-2018
2. Substituted vide Notification No. 74/2018 – Central Tax dated 31-12-2018 before it was read as
"Form GST APL – 04
[See rules 113(1) & 115]
Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
Order no. –
Date of order –
1. GSTIN/ Temporary ID/UIN –
2. Name of the appellant-
3. Address of the appellant
4. Order appealed against- Number- Date-
5. Appeal no. Date-
6. Personal Hearing –
7. Order in brief-
8. Status of order- Confirmed/Modified/Rejected
9. Amount of demand confirmed:
Particulars
Central tax
State/UT tax
Integrated tax
Cess
Total
Disputed Amount
Determined Amount
Disputed Amount
Determined Amount
Disputed Amount
Determined Amount

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Application to the Appellate Authority under sub-section (2) of Section 107
GST APL – 03
GST
Form GST APL – 03
[See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1. Name and designation of the appellant Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
2. GSTIN/ Temporary ID /UIN-
3. Order no. Date-
4. Designation and address of the officer passing the order appealed against-
5. Date of communication of the order

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Acknowledgment for submission of appeal
GST APL – 02
GST
Form GST APL – 02
2[[See Rules 108(3), 109(2), 110(1) and 111(1)]]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against < Application Reference Number >
1. Reference Number-
2. Date of filing-
3. Time of filing
4. Place of filing-
5. Name of the person filing the appeal-
6. Amount of pre-deposit-
7. Date of acceptance/rejection of appeal-
8. Date of appearance-
Date: Time:
9. Court N

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GST on sample supply
Query (Issue) Started By: – HimansuSekhar Sha Dated:- 27-7-2017 Last Reply Date:- 29-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Sir,
Please clarify whether any GST will be leviable on sample supply. In my opinion it is not a supply as no consideration is involved even if it is related for furtherance of business. But credit has to be reversed.
Please clarify
Regards
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Schedule I of CGST Act, 2017 e

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Appeal to Appellate Authority
GST APL – 01
GST
Form GST APL-01
[See rule 108(1)]
Appeal to Appellate Authority
1. GSTIN/Temporary ID/UIN –
2. Legal name of the appellant –
3. Trade name, if any –
4. Address –
5. Order no. – Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorised representative –
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/services in dispute –
(iii) Period of dispute –
(iv) Amount under dispute :
Description
Central tax
State/UT tax
Integrated tax
Cess
(a) Tax/Cess
(b) Interest
(c) Penalty
(d) Fees
(e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts :-
12. Grounds of appeal :-
13. Prayer :-
14. Amount of demand created, a

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s
< total>
4[(b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)]
Tax/ Cess
< total>
(c) Pre-deposit in
case of sub-section
(3) of section 129
Penalty
< total>
(b) Details of payment of admitted amount and pre-deposit 5[(pre- deposit 10% of disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)]
Sr. No.
Description
Tax payable
Paid through Cash/ Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1.
Integrated
Cash Ledger
tax
Credit Ledger
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Credit Ledger
4.
CESS
Cash Ledger
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Debit entry no.
Amo

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*
NOTES:-
1.
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as
“15. Details of payment of admitted amount and pre-deposit :-
(a) Details of payment required
Particulars
Central tax
State/UT tax
Integrated tax
Cess
Total amount
(a) Admitted amount
Tax/Cess
< total >
< total >
Interest
< total >
Penalty
< total >
Fees
< total >
Other charges
< total >
(b) Pre-deposit (10% of disputed tax)
Tax/Cess
< total >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess)
Sr. No.
Description
Tax payable
Paid through Cash/Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1.
Integrated tax
Cash Ledger
Credit Ledger
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Credit Ledger
4.
CESS
Cash Ledger
Credit Ledger
(c) Interest, penalty, late f

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Appeal to the Appellate Authority for Advance Ruling
GST ARA – 03
GST
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any / User id of the person who had sought advance ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes to be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Arunachal Pradesh Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed

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Appeal to the Appellate Authority for Advance Ruling
GST ARA – 02
GST
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1.
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN / User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer / concerned officer
10
10 Designation of jurisdictional officer / concerned officer
11
Email Address of jurisdictional officer / concerned officer
12
Mobile number of jurisdictional officer / con

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Application From for Advance Ruling
GST ARA – 01
GST
Form GST ARA-01
[See Rule 104(1)]
Application Form for Advance Ruling
1.
GSTIN Number, if any/ User-id
2.
Legal Name of Applicant
3.
Trade Name of Applicant (Optional)
4.
Status of the Applicant [registered / un-registered]
5.
Registered Address / Address provided while obtaining user id
6.
Correspondence address, if different from above
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
Email address
10.
Jurisdictional Authority
<>
11.
i. Name of Authorised representative
Optional
ii. Mobile No.
iii. Email Address
12.
Nature of activity(s) (proposed / present) in respect of which advance ruling soug

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ax on any goods or services or both
__
(vi) whether applicant is required to be registered under the Act
__
(vii) whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of goods and/or services or both, within the meaning of that term
__
14.
Question(s) on which advance ruling is required
15.
Statement of relevant facts having a bearing on the question(s) raised.
16.
Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicant's view point and submissions on issues on which the advance ruling is sought).
17.
I hereby declare that the question raised in the applic

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