Goods and Services Tax

Information of Findings upon Special Audit
GST ADT – 04
GST
Form GST ADT – 04
[See rule 102(2)]
Reference No.:
Date:
To,

GSTIN ………………………………..
Name ……………………………………
Address ………………………………….
Information of Findings

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Communication to the registered person for conduct of special audit under section 66
GST ADT – 03
GST
Form GST ADT – 03
[See rule 102(1)]
Reference No.:
Date:
To,
–
GSTIN …………………………………….
Name ………………………………………
Address ……………………………………
Tax period – F.Y.(s) – ……………………………..
Communication to the registered person for conduct of special audit under section 66

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Audit Report under section 65(6)
GST ADT – 02
GST
Form GST ADT – 02
[See rule 101(5)]
Reference No.:
Date:
To,

GSTIN ………………………………..
Name ……………………………………
Address ………………………………….
Audit Report No. ……

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Intrastate/Interstate Transfer Unit – GST
Query (Issue) Started By: – Ashok Chopra Dated:- 27-7-2017 Last Reply Date:- 28-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We are exporting unit (A) and Exporting unit (B) both are in same state and having one GST No. One Balance Sheet but product is different
Unit A is availing Input Tax credit and Unit B is availing draw back facility and not taking credit on inputs
Unit A is sending goods to Unit B for captive use
Please gu

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Notice for conducting audit
GST ADT – 01
GST
Form GST ADT – 01
[See rule 101(2)]
Reference No.:
Date:
To,

GSTIN …………………………………….
Name ………………………………………
Address ……………………………………
Period – F.Y.(s) – ……………………………..
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the financial year(s) …

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GST News and Updates
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 27-7-2017

Dear Professional colleague,
Please note the latest Updates and Progress in GST:
GST Updates:
No deduction of tax at source (TDS) under Income Tax on 'GST on Services' component
The Central Board of Direct Taxes (CBDT) vide Circular No. 23/2017 dated July 19, 2017 clarified that wherever in terms of the agreement or contract between the payer and the payee, the component of 'GST on Services' included in the amount payable to a resident is indicated separately, tax shall be deducted on the amount paid or payable without including such 'GST on Services' component. In other words, tax shall not be deducted on such 'GST on Services' component.
Further, GST for these purposes will include IGST, CGST, SGST and UTGST.
Moreover, any reference to 'Service tax' in an existing agreement or contract which was entered prior to July 01, 2017 will be treated as 'GST on Services' with re

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GST.
E-way bill is required to enter into UP for taxable goods over ₹ 5000/-
The Uttar Pradesh Government vide Circular No. KA-NI-1014/XI-9(52)/17-U.P.GST Rules-2107-order(31)-2017 dated July 22, 2017 has mandated to have E-way bill 01/ E-way bill 02/ E-way bill 03/ TDF 01 for all taxable goods whose value exceeds ₹ 5,000/- coming from outside Uttar Pradesh to the state. The same can be downloaded from http://comtax.up.nic.in before start of movement of goods.
This is contrary to the GST provision for uniform e-way bill, which requires goods of more than ₹ 50,000/- in value to be pre-registered online in Form GST INS-01 before it can be moved.
Further, for movement of specified goods like iron, steel and edible oil from one point to another within the state i.e. Uttar Pradesh, e-way bill is compulsory, if value of goods is above ₹ 1 lakh.
GST News :
Uploading of invoices on GSTN portal has begun
The GSTN portal has started uploading of specified particula

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Profiteering Authority will be set up soon to keep a check on businesses that have not passed on the benefit of lower tax rates to consumers. It will take 2-3 months time to gauge whether the benefits of GST are being passed on to consumers.
The authority, if it finds that a company has not passed on the GST benefits, will either direct it to pass on the benefits to consumers or if the beneficiary cannot be identified will ask the company to transfer the amount to the 'Consumer Welfare Fund' within a specified time period. The authority will have the power to cancel registration of any entity or business if it fails to pass on to consumers the benefit of lower taxes.
The authority will ensure return of the undue profit earned from not passing on the reduction in incidence of tax to consumers along with 18% interest and can also impose penalty. This authority will be in existence for 2 years unless the GST Council extends the tenure.
Reply By HimansuSekhar Sha as =
whether Tran-1 c

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Is Freelancer income eligible for GST
Query (Issue) Started By: – Pankaj Garg Dated:- 27-7-2017 Last Reply Date:- 17-9-2017 Goods and Services Tax – GST
Got 12 Replies
GST
I generate income from www.freelancer.com and www.upwork.com
Do I need to pay 18% GST?
Reply By KASTURI SETHI:
The Reply:
You are liable to pay GST @18%.
Reply By Pankaj Garg:
The Reply:
Can you kindly confirm if there is any documentation for this?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Heading 9983 (Other professional, technical and business services)
i) Selling of space for advertisement in print media = 5%
ii) Other professional, technical and business services other than (i) above – 18%
I think that your service is coming under (ii).
Whet

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for the above section that describes GST for Work from home Income in Software development?
Reply By Pankaj Garg:
The Reply:
I want to add a point. I have actually no firm.
Reply By KASTURI SETHI:
The Reply:
Study information Technology Software Services. Try on google by posting these words.
Reply By Tpse Sanwe:
The Reply:
Hello everyone,
I am foreigner, based outside India.
1st time i work with an indian company and i have some questions with GST. I hope you can help. I want to use my company to invoice the indian company. but they say it is going to be subject to tax. i am ok with that but would like to know how much is the rate. is it 18% ?
When we have the tax certificate, does it mention company name only or also the name o

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Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST Scenario
PUBLIC NOTICE No. 40/2017 Dated:- 27-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 27.07.2017
PUBLIC NOTICE No. 40/2017
Subject: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST Scenario.
Attention of the Trade is invited to Board's Circular No. 24/2017- Customs issued vide F. No. 609/46/2017-DBK dated 30.06.2017.
2. Attention is invited to Board's Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in respect of drawback claims b

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ion the DTA Unit falls. Further, the fixation of Brand rate in case of supplies from DTA to SEZ Unit or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards.
4. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with Customs authorities co

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The Odisha Goods and Services Tax (Third Amendment) Rules, 2017.
S.R.O. No. 345/2017 Dated:- 27-7-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 27th July, 2017
S.R.O. No. 345/2017- 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 (Third Amendment) Rules, 2017.
(2) Rules 3 and 4 of these rules shall come into force at once.
(3) Rule 2 of these rules sha

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under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(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 of time of supply of such services in terms of section 13 of the Act.”
4. In the said rule, in rule 46, 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/SUPP

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ly through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(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

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The Kerala Goods and Services Tax (Amendment) Rules, 2017 – Lottery Distribution/Selling Agent-Furnish Information return-procedure
G.O. (P) No. 93/2017/TAXES Dated:- 27-7-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (H) Department
NOTIFICATION
G.O. (P) No. 93/2017/TAXES.
27th July 2017
Dated, Thiruvananthapuram, 11th Karkadakam, 1192
5th Sravana, 1939.
S. R. O. No. 470/2017.-In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with section 150 thereof, the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017 issued by notification under G.O.(P) No. 79/2

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uvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the ease may be, regarding the lottery tickets supplied by them and the procedure to be adopted for verification as specified hereunder.-
(i) He shall submit on the first day of every month and, if the first day being a holiday, on the immediate next working day, the statement as provided in the Annexure relating to the draws of lotteries to be conducted during the month commencing from the next succeeding month which are intended to be sold in the State;
(ii) The organizing State or their distributor or selling agent shall file the details regarding unsold ticket particulars and produce the unsold lottery tickets before the same

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of State tax, Palakkad, as the case may be, during the actual retail sale of tickets;
(c) The physical verification of unsold tickets shall be done by the Deputy Commissioner of State tax, Thiruvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the case may be.
(d) Violations of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) and the rules made thereunder, if any, detected by any authority shall be informed to the police for initiating action under section 7 of the said Act and to the Government for initiating action under section 4 of the said Act.
Annexure
[See sub-rule (20A) of rule 56]
Goods and Services Tax Registration No.
The period relating to the draws f

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The Jammu and Kashmir Goods and Services Tax Rules, 2017 (Fourth Amendment Rules)
SRO-309 Dated:- 27-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar.
Notification
Srlnagar, the 27th of July, 2017
SRO 309.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act, No. V of 2017) the State Government hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017; namely:-
(i) in sub-rule (4) of rule 24, for the words “within a period of thirty days from the appointed day”, the words and figures “on or before 30th Sep

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ubstituted by the following proviso; 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 WITHOU'I' 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:”;
(iv) sub rule (5) of rule 61 shall be substituted by the following; nam

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ished 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 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.”;
(vi) in second proviso to sub-rule (3) of rule 83 for t

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The Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017.
MGST-1017/C.R.120/Taxation-1 Dated:- 27-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 27th July 2017
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.120/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided in this notification, they shall come into force on the date of publication in the Official Gazette.
2. In the Maharashtra Goods and Services Tax Rules, 2017,-
(1) in rule 24, in sub-rule (

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gistered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in subs-ection (4) of section 18 or, as the case may be, sub-section (5) of section 29.” ;
(3) in rule 46, 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 : ” ;
(4) i

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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 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.”;
(5) in rule 83, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017;
(6) in rule 89, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017 ;
(7) in FORM GST TRAN-1, with effect from 1st July 2017, in Sr. No. 7, in Table (a), for the heading of column (2), the heading “HSN

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The Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2017.
17/2017-State Tax Dated:- 27-7-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Notification No. 17/2017-State Tax
Dated the 27th July, 2017.
No. (GHN-63)/GSTR-2017(6).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date

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nge 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 of 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 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 sha

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le (5), the following sub-rule shall be added, namely:-
“(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

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The Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2017
F.No.12(46)/FD/Tax/2017-71 Dated:- 27-7-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: July 27, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Provisions of,-
(i) rule 5, 6, 7, 8 and 9 of these amendment rules shall be deemed to have come into force with effect from 01st July, 2017;
(ii) rule 2 of these amendment rules shall be deemed to have come into force with effect from 22nd July, 2017; and
(iii) rule 3 and 4 of these amendment rules shall come int

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lly accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”,
4. Amendment of rule 46.- The existing third proviso of rule 46 of the said rules shall be substituted by the following, 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:"
5. Amendment of rule 61.- The existing sub-rule (5) of rule 61 of the said rules shall be deemed to have been substit

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ed 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 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.”
6. Amendment of rule 83.- In second proviso of sub-rule (3) of rule 83 of the said rules, for the existing expression “sub-section”, the expression “sub-rule” shall be deemed to have been substituted, with effect from 01st July, 2017.
7. Amendment of rule 89.- In clause (E) of sub-rule (4) of rule 89 of the said rules, for the existing expression “sub-section”, the expression “clause” shall be deemed to have been substituted, with effect from 01st July, 2017.
8. Amendment in FORM GST TRAN-1.- In Table (a) of serial number 7 of FORM GST TRAN-1, appended to the said rules, for the existing expression “HSN (at 6 digit le

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Goods and services Tax Settlement of funds Rules, 2017
F. No. 31013/16/2017-ST-I-DoR – G.S.R. 964(E) Dated:- 27-7-2017 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 27th July, 2017
G.S.R. 964(E).-In exercise of the powers conferred by section 53 read with section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), section 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territories Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules namely:-
1. Short Title and Commencement.-
(1) These rules may be called the Goods and services Tax Settlement of funds Rules, 2017.
(2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
2. Definitions.- (1) (a) “Authorities” means the Board, State Tax Nodal Authority, Principal Chief Contr

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2017, the Integrated Goods and Services Tax Act, 2017 and the Union Territories of Goods and Services Tax Act, 2017 shall have the same meanings as respectively assigned to them in those Acts.
3. Electronic transmission of the Reports.-
(1) The Goods and Services Tax Network shall transmit reports electronically to the Authorities as provided hereunder.
(2) The Reports, as referred to in sub-rule (1) shall be submitted-
(a) by 25th of the month in which Goods and Services Tax returns are submitted, in case of monthly reports;
and
(b) by the 25th of October of the subsequent financial year, in case of annual reports, in case of report relating to non-unutilised input tax credit:
Provided that if 25th of the month is a holiday, then the report shall be sent by the first working day after the holiday:
Provided further that if the date of filing of return is extended, then the date of generation of settlement report shall stand extended accordingly and in case the return for S

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Tax Act and the Goods and Services Tax Act of the concerned State(hereinafter referred to as State Goods and Services Tax Act), section 21 of the Union Territory Goods and Services Tax Act and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the State (State Tax) or the Centre (Union Territory Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act;
(b) the monthly reports containing State-wise details pertaining to the information contained in FORM GST STL – 01.01 are as under-
(i) list of registered persons of the State or Union Territory who have adjusted liability of Integrated Tax from the input tax credit of State Tax or Union Territory Tax and Central Tax, as provided under section 53 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act, or section 21 of the Union Territory Goods and Services Tax Act (including cross utilisation by Input Service D

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istered persons of other State or Union Territory who have made outward inter-State supply, including Input Service Distributor distribution, to unregistered persons or units of the concerned State or Union Territory or taxpayers who have made exports or have made supplies to SEZ on payment of tax, including non filers who have Integrated Tax credit available with them , in FORM GST STL – 01.04.
Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 5 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(b) list of registered persons of other State or Union Territory who have made inter-State supply to composition taxable person or Non-resident taxpayer or Unique Identification Number holders of the State, in FORM GST STL – 01.05.
Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax portion of Integrated Tax from this s

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d) list of unregistered persons who have made imports in the concerned State or Union Territory, under clause (d) of sub-section (1) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL – 01.08.
Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 9 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(e) list of composition taxpayer or Unique Identification Number holders in a State or Union Territory who have made imports, in FORM GST STL – 01.09.
Note: The summary of Integrated tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 10 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(f) list of registered persons in a State or Union Territory who have made imports, on which input tax credit is declared as ineligible as provided for in section 17 of the Central G

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ward supplies on which input tax remains unutilised till end of September of the subsequent financial year and thus input tax credit on Integrated Tax paid is not available as per sub- section (4) of section 16 of Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, and the said Integrated Tax paid is to be apportioned under section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL – 01.07.
Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 8 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(b) list of registered persons in a State or Union Territory who have made import on which input tax credit remains unutilised till end of September of the subsequent financial year and thus input tax credit on Integrated Tax paid is not available as per sub-section (4) of section

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be transferred from the Centre (Integrated Tax) to the Centre (Central Tax), or vice-versa, on account of cross-utilisation of credit as provided for in section 53 of the Central Goods and Services Tax Act and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the Centre (Central Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act;
(b) monthly reports containing State-wise details containing list of registered persons who have adjusted liability of Central Tax from the input tax credit of Integrated Tax, as provided under section 18 of the Integrated Goods and Services Tax Act, in FORM GST STL – 02.02.
Note: The summary of Central Tax paid from the input tax credit of Integrated Tax shall be reflected in column 4 of FORM GST STL 02.01.
6. Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal betw

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a summary of amount recovered as Integrated Tax, and the interest and penalty thereon, or compounding amount, or deposited for filing appeal, to be apportioned to State (State Tax) or Centre (Union Territory Tax), and to Centre (Central Tax), in FORM GST STL 03.01;
(b) list of registered persons in a State or Union territory from whom recovery of Integrated Tax has been made with interest and penalty thereon, or compounding amount against demand, or amount deposited for filing appeal of the Integrated Goods and Services Tax Act as provided for in sections 79, 107, 112 and 138 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act of the concerned State and section 21 of the Union Territory Goods and Services Tax Act, in FORM GST STL 03.02.
7. Report relating to apportionment of Integrated Tax amount, where place of supply could not be determined or taxable person making such supply is not identifiable, between Centre (Central Tax) and State (State Tax) o

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ovided under first proviso of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 04.02;
(c) the details of Integrated Tax has been collected in respect of which the taxable person making such supplies is not identifiable, and is to be apportioned as provided under second proviso of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 04.03 and this shall be an annual report to be submitted in October each year.
8. Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded.-
The details relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax), in a particular month due to Integrated Tax apportioned earlier but subsequently refunded as provided for in sub-section (5) of section 17 of the Integr

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already apportioned as per provisions of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act as the supply was not eligible for credit as per section 17 of Central Goods and Services Tax Act, State Goods and Services Tax Act and section 21 of Union Territory Goods and Services Tax Act. The tax liability which was subsequently reduced due to issuance of credit notes or Input Services Distributor Credit notes to taxpayers for the said supply, as provided under sections 20 and 34 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), in FORM GST STL 05.02.
Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.1 of FORM GST STL 5.01;
(ii) list of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to co

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summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.3 of FORM GST STL 5.01;
(iv) list of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of amount deposited for filing appeal and interest thereon, as provided under sections 107 and 112 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act) leading to reduction in Integrated Tax to be apportioned, in FORM GST STL 05.05.
Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.4 of FORM GST STL 5.01;
(v) list of registered taxpayers from whom Integrated Tax was recovered with interest due to non-acceptance of a supply, by a supplier, and the input tax credit of the buyer was reversed

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egrated Tax to be apportioned in FORM GST STL 05.07.
Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.6 of FORM GST STL 5.01;
(vii) list of registered taxpayers where Integrated Tax recovered under section 79 of Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of Union Territory Goods and Services Tax Act) or paid consequent to a demand raised by the proper officer is apportioned, and the demand is subsequently reversed by appeal order, as provided under sections 107,112, 113, 117 and 118 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), leading to reduction in Integrated Tax to be apportioned in FORM GST STL 05.08.
Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at

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ent arising between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) on account of recovery of any tax, interest, penalty, fees or any other amount from refund, as provided in sub-section (10) of section 54 of the Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act), shall be submitted in FORM GST STL 06.01.
10. Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre.-
(1) A monthly consolidated settlement register for each State and Union Territory, in FORM GST STL 07.01 shall be sent and this register shall give consolidated details of transfer of funds to be made from State Tax account to Central Tax account or Integrated Tax account and vice versa based on consolidated summary of settlement details contained in Report Form GST STL 1.01, 3.01, 4.01, 5.01 and 6.01.
(2) A monthly consolidated settlement register for the Cen

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ter based on uploading of this data a provisional sanction order for the month shall be issued by Department of Revenue as per the procedure laid down in sub-rule (2).
(2) Resolution of any discrepancy in data provided by Goods and Services Tax Network:
(a) On the basis of the above ledgers provided by Goods and Services Tax Network for every month, the Central and respective State Accounting Authorities, the Board and the State tax nodal authorities shall reconcile the details of the payments received, Input Tax Credit cross-utilisation and apportionment details received from Goods and Services Tax Network, and shall revert to Goods and Services Tax Network and Principal Chief Controller of Accounts in case of any discrepancy by 20th of the subsequent month.
(b) If any discrepancy is pointed out by the Central or State(s) Accounting Authority or Taxation Authority within this period, the Goods and Services Tax Network shall look into it and prepare a Revised Calculation, if require

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Finance to download the details of the State-wise fund settlement with States.
(ii) a designated officer in the Department of Revenue shall issue the Sanction order of funds to be transferred from Integrated Goods and Services Tax account to each State or vice versa after obtaining necessary approvals of the competent authority.
(iii) the provisional sanction order for each month for each State shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (1).
(iv) the final sanction order for each month for each State, in case needed, shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (3) .
(v) the sanction orders shall be issued within three days of uploading of details of the State-wise fund settlement by Principal Chief Controller of Accounts.
(vi) the electronic Sanction (digitally signed) addressed to Central Accounting Authority containing State-wise details shall then be uploaded o

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ctronic Inter Government Advice; generate the 'Clearance Memo' and transmit the same to Central Accounting Authority and State Accounting Authorities and Accountant General.
(xii) The Central Accounting Authorities shall make appropriate accounting entries at the time of issuance of inter Government Advice to Reserve Bank of India.
(xiii) The respective State Accounting Authorities and Accountant General shall make appropriate accounting entries at the time of receipt of clearance Memo from Reserve Bank of India.
1[(3) At any point of time in any particular financial year, the Central Government may, on the recommendations of the Goods and Services Tax Council, provisionally settle any sum of integrated goods and services tax collected in that particular financial year which has not been settled so far.]
 
[F. No. 31013/16/2017-ST-I-DoR]
S. R. MEENA, Under Secy.
 
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********************
Notes:-
1. Inserted vide F. No. 31013/16/2

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t Advice to Reserve Bank of India.
The respective State Accounting Authorities and Accountant General shall make appropriate
accounting entries at the time of receipt of clearance Memo from Reserve Bank of India.
[F. No. 31013/16/2017-ST-I-DOR]
Report GST STL – 01.01
S. R. MEENA, Under Secy.
Statement of transfer of funds between Centre and State/UT based on returns, other than returns and information received from
Customs authorities
[Sec 17 and 18 of IGST Act and Sec 53 of CGST/SGST Act]
Sr. No.
Month
IGST liability
adjusted
against SGST/
UTGST ITC
(including
cross
utilization by
SGST/ UTGST
liability adjusted
against IGST
ITC
ISD)
2
3
4
State/UT-
Year-
Month -/ All
(Amount in Rs.)
SGST/
UTGST
portion of
IGST collected
on B2C
supplies
including ISD
distribution to
unregistered
unit, exports
and supplies to
SEZ
5
SGST/ UTGST
portion of IGST for
inter-State/UT
supplies made to
Composition
taxable person/
Non-resident
taxable person/ UIN

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 Â¤Â­Ã Â¤Â¾Ã Â¤â€” II-à¤â€“ण्ड 3 (i)]
भारत à¤â€¢Ã Â¤Â¾ राà¤Å“पत्र : à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£
Report GST STL – 01.02
List of registered persons of the State/UT who have adjusted IGST liability from ITC of SGST/ UTGST and CGST
(for col. 3 of 01.01 & 02.01)
[Sec 53 of CGST/SGST Act]
State/UT-
Year-
Month-
33
Sr. No.
GSTIN
Trade name
(Legal name,
if not
Category of
cross-utilization
ARN/ IGST
Demand id
Tax period
of return
(Returns/Other
IGST paid
from CGST
ITC
(Amount in Rs.)
IGST paid
from SGST/
UTGST ITC
available)
than returns)
1
2
3
4
5
6
7
8
Total
Note: 1. Invalid return of supplier shall not be taken into consideration for the purpose of apportionment/settlement. Invalid return of
buyer, however, shall be considered in case he uses cross utilization for payment of liability since the supplier has already made
payment and revenue has accrued to the Gover

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in other State/UT who have made outward inter-State supply, including ISD distribution, to unregistered
persons or units of the State/UT (including Online Services supplied to unregistered persons) or taxpayers who have made exports or
supplies to SEZ including non-return filers up to specified period.
(for col. 5 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year-
Month –
(Amount in Rs.)
Sr.
No.
State/UT
of supplier
GSTIN of
supplier
Category
of Supply
Trade
ARN
Tax
GSTIN
IGST
SGST/
CGST
name
(Legal
period
of return
name, if
of non-
return
filers of
paid
UTGST
portion of
portion
of IGST
IGST
not
the
available)
State, if
any
1
2
3
4
5
6
7
8
9
10
11
Total
Note: Column (4) shall be given in the following categories:
Category A: Inter State supplies made to unregistered persons or ISD distributed to unregistered units
Category B: Information relating to online services supplied to unregistered persons by persons located outside

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le)
4
available)
5
6
7
8
9
10
11
12
Note: Column 5 shall have following categories:
(a) Category A: Composition taxable persons,
(b) Category B: non-resident taxable persons and
(c) Category C: UIN holders
भाà¤â€” II – à¤â€“ण्ड 3 (i)]
भारत à¤â€¢Ã Â¤Â¾ राà¤Å“पत्र : à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£
Report GST STL – 01.06
35
List of registered persons who have made inter-State inward supplies for which ITC is declared as ineligible including ITC lapsed due
to opting into composition scheme
(for col. 7 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year-
Month-
(Amount in Rs.)
Sr. No.
GSTIN of
recipient
Category of
ITC to be
distributed
Trade name
ARN
(Legal
name, if not
available)
Tax period
of return/
Month of
filing Stock
intimation
Amount of
IGST
available for
SGST/
CGST
distribution
UTGST
portion of
IGST
portion of
IGST
1
2
3
4
5
6

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ent taxable persons who have filed the return but not claimed ITC till the
specified period as provided for in section 37,38 and 44 of CGST/SGST Act
36
THE GAZETTE OF INDIA: EXTRAORDINARY
Report GST STL – 01.08
List of unregistered persons who have made import of goods
(for col. 9 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT-
Year-
Month-
[PART II-SEC. 3(i)]
(Amount in Rs.)
Sr. No.
Name of
Address
IGST paid
unregistered Person
including interest,
if any
SGST/ UTGST
portion of IGST
CGST portion of
IGST
1
2
3
4
5
6
Total
Note: This report will include details of persons as received from Customs authorities, if made available.
Source: Import data from Custom authorities
Report GST STL – 01.09
List of composition taxable person/ UIN holder who have made imports
(for col. 10 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year-
Month-
Sr. No.
GSTIN of
importer/UIN
Trade
name
(Legal
name, if
Category
of
taxpayers
ARN, if
any
Tax
perio

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portion of
IGST
portion of
IGST
2
3
4
5
6
7
8
Total
Report GST STL – 01.11
List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38
and 44 of CGST/SGST Act
(for col. 12 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year-
Month-
(Amount in Rs.)
Sr. No.
GSTIN of
importer
Trade name
(Legal name,
if not
available)
ARN
Tax period
of return
Unavailed
SGST/
CGST
IGST ITC
UTGST
portion of
available for
portion of
unutilized
distribution
unutilized
portion of
portion of
IGST
IGST
1
2
3
4
5
6
7
8
Total
Note: This report will cover the cases which were not reported by importer in his GSTR 2/ GSTR 5
Report GST STL – 01.12
List of registered persons who have paid interest on IGST related to returns
(for col. 13 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT-
Year-
Month –
Sr. No.
GSTIN
Trade name
(Legal name,
ARN
Tax period
of return
Interest on

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sed ITC
due to opting
composition scheme
3
4
5
6
7
CGST portion
of IGST
collected on
B to B
CGST portion
of IGST
collected on
supplies
imported by
unregistered
CGST portion of
IGST for
supplies
imported by
Composition
taxable persons/
/ UIN holders
CGST portion of
IGST collected on
goods/services
imported by
registered person
(other than
composition)
where ITC is
declared as
CGST portion of
IGST collected on
goods imported by
registered person
where ITC remains
unutilized till
specified period
CGST
portion of
interest
related to
returns paid
on IGST
supplies
where ITC
remains
persons
unutilized till
specified
period
ineligible
8
9
10
11
12
13
Net Amount
payable (-) by
Central tax
account to IGST
a/c/receivable
(+) fromIGST
account to
Central tax a/c
[sum of col. 4 to
13 col. 3]
14
Total
Report GST STL – 02.02
List of registered persons who have adjusted CGST liability from ITC of IGST
(for col. 4 of 02.01)
[Sec

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of the IGST
SGST/
UTGST
portion of the
IGST
1
2
3
4
5
6
7
8
9
10
Total
Note:
1) Relevant Section: Sec 79, Sec 107, Sec 112 and Sec 138 of CGST/SGST Act
2) Category mentioned in column 3 above shall be as follows:
(a) Category A: IGST amount recovered on demand under section 79 of CGST/SGST Act
(b) Category B: IGST amount deposited for filing appeal under section 107,112 of CGST/SGST Act
(c) Category C: IGST compounding amount deposited under section 138 of CGST/SGST Act
Report GST STL – 03.02
List of registered persons from whom IGST amount recovered against demand, compounding amount paid and amount deposited for
filing appeal
State/UT –
Year-
Month –
Sr.
GSTIN
No.
Trade
name
Order
number
Order
date
(Legal
name, if
Category
of IGST
amount to
be
Debit
entry
of cash
ledger
not
distributed
Debit
entry
of
credit
ledger
Recovery under IGST head or deposit made for filing
appeal
(Amount in Rs.)
Amount
apportioned
Tax Interest Penalt

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TGST
CGST
5
6
7
Total
Total
Report GST STL – 04.02
List of taxable persons from whom IGST has been collected and place of supply could not be known
[Sec 17 of IGST Act]
(For column 2 and 3 of 4.01)
a)
GSTIN of supplier
b) Amount of IGST to be distributed
c)
d)
CGST Portion out of the amount mentioned at (b)
Balance amount to distributed among States/UT's (b-c) …..
Year-
Month –
(Amount in Rs.)
Sr No.
State/UT to whom supplies
were made in previous
period
2
Amount of supplies
made to state
Ratio of supplies
SGST/UTGST portion
of IGST
3
4
5
Note Apportionment is to done in the State/UT in same proportion in which supplies were made to each state
Report GST STL – 04.03
Distribution of IGST that has been collected where taxable person is not known
[Sec 17 of IGST Act]
Total
(For column 4 and 5 of 4.01)
a)
Amount of IGST to be distributed
b)
CGST Portion out of the amount mentioned at (a)
c)
Balance amount to distributed among States/UT's (a-b)

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ot
eleigible for ITC as per section 17 of CGST Act,
SGST Act and section 21 of UTGST Act
(details coming from STL 5.02)
Reduction due to issue of credit notes to Composition
taxable person
(details coming from STL 5.03)
Reduction due to issue of credit notes to unregistered
persons
(details coming from STL 5.04)
Reduction due to refund of deposit made for filing
appeal alongwith interest
(details coming from STL 5.05)
Reduction on account of interest apportioned earlier
on account of mismatch of ITC/Credit Note but now
reclaimed
(details coming from STL 5.06)
Amount apportioned on account of inter-State inward
supplies for which ITC was declared as ineligible but
now becomes eligible
(details coming from STL 5.07)
Amount apportioned on account of recovery of
outstanding dues and subsequently refunded with
interest due to appeal order
(details coming from STL 5.08)
Reduction due to –
(a) Amendment in returns, or
(b) Release of refund in specified categories
(

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IGST
1
2
3
4
5
6
7
8
9
10
Total
Relevant section – Section 20 and 34(2) of CGST/SGST Act
Report GST STL – 05.03
(for S.No. 2 of 5.01)
List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made
to composition dealers, and whose demand was subsequently reduced due to issuance of credit notes to composition taxpayers
State/UT-
Year-
Month –
Sr.
GSTIN
No.
Trade name
(Legal name, if
not available)
ARN
Tax
period of
Credit
note no.
Credit
note date
Amount of
SGST/
(Amount in Rs.)
CGST
return
IGST
involved
in the note
UTGST
portion of
IGST
portion of
IGST
1
2
3
4
5
6
7
8
9
10
Total
Relevant section – Section 10 and 34(2) of CGST/SGST Act
Report GST STL – 05.04
(for S.No. 3 of 5.01)
List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made
to unregistered persons, and whose demand was subs

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Date
Amount
of IGST
name, if
deposit
made
SGST/
UTGST
portion
of IGST
IGST
not
for
CGST Amount
portion of
of
interest
accrued
due to
SGST/ CGST
UTGST portion
portion
of
of
interest
interest
available)
filing
refund
appeal
of pre-
deposit
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
Relevant section Section 107 and 112 of CGST/SGST Act along with Section 56 of CGST/SGST Act
Report GST STL – 05.06
(for S.No. 5 of 5.01)
Reduction due to interest apportioned earlier on account of mismatch of ITC/Credit Note but now reclaimed
(List of taxpayers)
State/UT-
Year-
Month –
(Amount in Rs.)
Sr.
No.
GSTIN
Trade
name
(Legal
name, if
1
2
3
not
available)
of Credit
note)
4
Category of
IGST
available for
distribution
(mismatch of
ITC/mismatch
Original
Invoice
number/Credit
Note number
Date of
original
Apportionment
Reclaim
Date
Amount
of Interest
reclaimed
SGST/
UTGST
CGST
portion
portion
of IGST
of IGST
5
6
7
8

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(List of taxpayers)
State/UT –
Year-
Month-
(Amount in Rs.)
Sr.
GSTIN
Trade
No.
name
(Legal
name, if
Demand Demand
Order Order
Number date
Appeal
Order
Number
Appeal
Order
Date
Amount of
outstanding
dues
refunded
SGST/ CGST Amount
UTGST portion of
portion of
of IGST IGST
SGST/
CGST
UTGST
portion
interest
portion
of
due to
of IGST
IGST
not
due to
refund
available)
appeal
order
(col. 8)
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
Relevant section – Sec 79, 107, 112, 117 and 118 of CGST/SGST Act along with Sec 50 of CGST/SGST Act
Report GST STL – 05.09
(for S.No 8 of 5.01)
List of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable
after the payment on account of rectification of return or who have claimed refund of supplies or any other reduction
State/UT –
Year-
Month –
(Amount in Rs.)
Sr. No.
GSTIN/UIN
Trade name
(Legal name,
if not
available)
ARN

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d
date
Amount of refund claimed under Act (CGST/SGST/
UTGST/IGST/CESS)
Tax
Interest
Penalty
1
2
3
4
5
6
7
8
9
Fees
10
Others
11
Amount of recovery made out of refund claimed
(CGST/SGST/UTGST/IGST/CESS)
Tax
Interest
Penalty
Net amount to be
credited to State/UT
Net amount to be credited to Centre
Fees
Others
Central tax
a/c
IGST a/c
Cess a/c
12
13
14
15
16
17
18
Total
Relevant Section: Section 79(1) and 54(10) of CGST/SGST Act
Report GST STL – 07.01
Consolidated Settlement Register for State/UT
Sr. no.
Details
1.
Settlement of accounts between Centre and State/UT
relating to Returns (GST STL 1.01)
2.
Distribution of IGST amount recovered,
3.
4.
compounding amount and amount of pre-deposit
(STL 3.01)
Distribution of IGST amount where place of supply
could not be determined (STL 4.01)
Reduction of the amount apportioned already due to
issue of credit notes, refund of deposit made for filing
appeal etc.
(STL 5.01)
5.
Settlement

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TL 6.01)
Total
Notes:
Settlement of funds between Centre and States under section 53 of CGST/SGST Act and section 18 of IGST Act on
cross- utilization of credit of IGST for discharging liabilities of SGST/ UTGST, CGST and vice-versa shall be made
after filing of return irrespective of return status whether valid or invalid.
2) Apportionment of IGST will be done on the basis of valid return filed by the taxable person.
3)
4)
5)
6)
7)
Apportionment of IGST borne on import of goods, under section 17 of IGST Act, will be done on the basis of
information received from Customs authorities.
Apportionment of IGST amount collected due to issue of debit note will be done in original tables.
Month represents the month in which apportionment is being done
Tax period represents the period to which the return or the information supplied by Custom authority pertains
ARN refers to Application Reference Number
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayap

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Central Goods and Services Tax (Fourth Amendment) Rules, 2017
17/2017 Dated:- 27-7-2017 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION No. 17/2017-Central Tax
New Delhi, the 27th July, 2017
G.S.R. 965(E).-In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017,-
(i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and figures “on or before 30th Sept

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x.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.”;
(iv) in rule 46, 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 rec

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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 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.”;
(vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;
(vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
(viii) in FORM GST TRAN-1, 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 s

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Clarification regarding exports under claim for drawback in the GST scenario
32/2017 Dated:- 27-7-2017 Circular
Customs
Circular No. 32/2017 – Customs
F. No. 609/64/2017-DBK
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
***
New Delhi, dated 27th July, 2017
To,
Principal Chief Commissioners / Principal Directors General,
Chief Commissioners / Directors General,
Principal Commissioners / Commissioners,
all under CBEC
Madam/Sir,
Sub: Clarification regarding exports under claim for drawback in the GST scenario.
As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017).
2. Various issues have been highlighted by field formations and exporters regarding

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e basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
4. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declar

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r the purpose of audit checks for above cited self-declarations. Directorate General of Audit (Central Taxes) is also being asked to have the declarations given by exporters about non-availment of ITC/refund etc. in respect of exports under drawback verified at the time of audit of these units/exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback.
7. In order to further facilitate exporters, it may be ensured that all pending drawback claims are disposed of on priority and zero pendency be maintained. Supplementary claims whenever filed should also be processed on priority.
8. Wide publicity on these aspects may be given by way of issuance of trade notice and field officers also should be sensitised.
Encl. as above.
Yours faithfully,
(Dipin Singla) OSD (Drawback)
Tel: 23341480
Self-declaration for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule und

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Corrigendum – Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017
F.No.354/117/2017-TRU Dated:- 27-7-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 961 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Union Territory Tax (Rate), dated the 28th June, 2017

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Corrigendum – Notification No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017
F. No. 354/117/2017-TRU Dated:- 27-7-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 960 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017,-
(A) In Schedule I-2.5%,-
(i) in S. No.59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No

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d “Dates (soft or hard)”;
(iii) in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
(iv) in S.No.74, in column (2), for “3302”, read “3301”;
(v) in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
(C) In Schedule III-9%,-
(i) in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”, read “(other than Fountain pen ink and Ball pen ink)”;
(ii) in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”;
(iii) in S. No. 233, in column (3), omit “Sewing needles”;
(iv) in S. No. 247, in column (3), for “0.12.5 mm” , read “0.15 mm”;
(v) in S.No.323, in column (2), for “8522 90”, read “8422 90”;
(vi) in S. No.

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Corrigendum – Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017
F. No. 354/117/2017-TRU Dated:- 27-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 957 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the

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Corrigendum – Notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017
F. No. 354/117/2017-TRU Dated:- 27-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 956 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017,-
(A) In Schedule I-5%,-
(i) in S. No.59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No.61, in column (2),

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ard)”;
(iii) in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
(iv) in S.No.74, in column (2), for “3302”, read “3301”;
(v) in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
(C) In Schedule III-18%,-
(i) in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”, read “(other than Fountain pen ink and Ball pen ink)”;
(ii) in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”;
(iii) in S. No. 233, in column (3), omit “Sewing needles”;
(iv) in S. No. 247, in column (3), for “0.12.5 mm” , read “0.15 mm”;
(v) in S.No.323, in column (2), for “8522 90”, read “8422 90”;
(vi) in S. No. 395, in column (3

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Corrigendum – Notification No. 2/2017-Central Tax (Rate) dated 28th June 2017
F. No. 354/117/2017-TRU Dated:- 27-7-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 959 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of I

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Corrigendum – Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
F.No.354/117/2017-TRU Dated:- 27-7-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. 958 (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017,-
(A) In Schedule I-2.5%,-
(i) in S. No.59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No.61, in column (2), for “1106

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ii) in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
(iv) in S.No.74, in column (2), for “3302”, read “3301”;
(v) in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
(C) In Schedule III-9%,-
(i) in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”, read “(other than Fountain pen ink and Ball pen ink)”;
(ii) in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”;
(iii) in S. No. 233, in column (3), omit “Sewing needles”;
(iv) in S. No. 247, in column (3), for “0.12.5 mm” , read “0.15 mm”;
(v) in S.No.323, in column (2), for “8522 90”, read “8422 90”;
(vi) in S. No. 395, in column (3), for “Opt

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Acceptance or Rejection of application filed under section 64 (2)
GST ASMT – 18
GST
Form GST ASMT – 18
[See rule 100(5)]
Reference No.:
Date:
GSTIN/ID
Name
Address
ARN – Date –
Acceptance or Rejection of application filed under section 64 (2)
The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no. – dated stands withdrawn.
OR
The reply furnished by you vide application referred above has not been

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Application for withdrawal of assessment order issued under section 64
GST ASMT – 17
GST
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
1. GSTIN /ID
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. Verification-
I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct

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