Goods and Services Tax

Payment Advice [Order]
GST RFD – 05
GST
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment 1[Order]
Payment 1[Order] No: –
Date:
2[To PAO, CBIC]
Refund Sanction Order No. ……………
Order Date……
……….
GSTIN/ UIN/ Temporary ID < >
Name: < >
Refund Amount (as per Order):
Description
Integrated Tax
Central Tax
State/ UT tax
Cess
T
I
P
F
O
Total
T
I
P
F
O
Total
T
I
P
F
O
Tota

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Provisional Refund Order
GST RFD – 04
GST
FORM-GST-RFD-04
[See rule 91(2)]
Sanction Order No:
Date:

To
___________ (GSTIN)
___________ (Name)
____________ (Address)
Provisional Refund Order
Refund Application Reference No. (ARN) …………Dated ………

……-
Acknowledgement No. …………Dated ………

………
Sir/Madam,
With reference to yo

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Deficiency Memo
GST RFD – 03
GST
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Reference No. :

Date:
To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)
Subject: Refund Application Reference No. (ARN) …………Dated ………

……-Reg.
Sir/Madam,
This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny of your application

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Acknowledgment
GST RFD – 02
GST
FORM-GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number :
Date of Acknowledgement :
GSTIN/ UIN/ Temporary ID, if applicable :
Applicant's Name :
Form No. :
Form Description :
Jurisdiction (tick appropriate) :
Centre State/ Union Territory :
Filed by :
Refund Application Details
Tax Period
Date and Time of Filing
Reason

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DECLARATION OF GSTIN IN SHIPPING BILL FOR EXPORT OF GOODS
Query (Issue) Started By: – raghunandhaanan r vi Dated:- 26-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir
It is stated to be mandatory that IGSTIN should be declared in shipping bill for availing of input Tax Credit or IGST refund. Further it says that the state code of origin [two digits] should match with the first two digit of IGSTIN.
My question is this:
An exporter producing taxable goods at factory situated in Chennai and exports it through Chennai port. However, the export invoice for customs as well as overseas customer is prepared and generated at Delhi office mentioning Delhi office as Shipper.
In such a situat

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ure question will be raised for the payment of IGST. for non linked outward supply details in GSTR-1.
Delhi office is registered under GST than advice to your Chennai plant to raised invoice in favour of your Delhi office with the payment of IGST. same IGST payment will be available to you as a ITC . and further you cleared the goods from Chennai port under the payment of IGST and take refund.
you can not raised the invoice from your Delhi office as a shipper. state of origin is details is not solve your problem.
This is my view…
Reply By raghunandhaanan r vi:
The Reply:
Thank you sir for your valuable advice. if Chenai office raise invoice in favour of Delhi office with GST
and Delhi export the goods under LUT, where is the questio

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Application for Refund
GST RFD – 01
GST
7[FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
1.
GSTIN / Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State / UT tax
Integrated tax
Cess
Total
7.
Grounds of refund claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated ITC)
(d)
On account of order
Sr. No.
Type of order
Order no.
Order date
Order Issuing Authority
Payment reference no., if any
(i)
Assessment
(ii)
Finalization of Provisional assessment
(iii)
Appeal
(iv)
Any other order (specify)
(e)
ITC accumulate

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t availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”]
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
8[DECLARATION [rule 89(2)(f)]
I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim.
Signature Name –
Designation / Status]
DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient__
I hereby declare that the refund has been claimed only for those invoices which have been detail

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Designation / Status]
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status
SELF- DECLARATION [rule 89(2)(l)]
I ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8

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received
Tax paid on Inward supplies
Type of Inward supply
GSTIN of Supplier/Self GSTIN
Type of Document
No./B/E
Port Code
Date
Taxable Value
Integrated Tax
Central Tax
State/ UT Tax
1
2
3
4
5
6
7
8
9
10
11
Details of documents of outward supplies issued
Tax paid on outward supplies
12
13
14
15
16
17
18
19
Type of Outward Supply
Type of Document
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/ UT Tax
12
13
14
15
16
17
18
19
B2B/B2C
]
11[Statement 2 [rule 89(2)(c)]
Refund Type: Export of services with payment of tax 19[****]
Sr. No.
Document Details
Integrated Tax
Cess
BRC/ FIRC
Type of Document
No.
Date
Value
Taxable value
No.
Date
Value
1
2
3
4
5
7
8
9
10
11
12
]
12[Statement 3 [rule 89(2)(b) and rule 89(2)(c)]
Refund Type: Export without pa yment of tax (accumulated ITC)
Sr. No.
Document Details
Goods / Services (G/S)
Type of Document
No.
Date
Value
1
2
3
4
5
6
Shipping bill/ Bill of

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Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
GSTIN of recipient
Document Details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Taxable Value
Integrated Tax
Cess
Type of Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
9
10
]
14[Statement 4A
Refund by SEZ on account of supplies received from DTA – With payment of tax
GSTIN of Supplier
Document Details
Shipping bill/ Bill of export/ Endorsed invoice
by SEZ
Taxable Value
Integrated Tax
Cess
Type of Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
9
10
]
15[Statement 5 [rule 89(2)(d) and rule 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
Sr. No.
Document Details
Goods/ Services (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
Type of Document
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
8
]
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made

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ype: On account of change in POS (inter-state to intra-state and vice versa)
Document Type
B2C/Registered
Recipeint
GSTIN/UIN
Name
(in case of B2C)
Document Details
Type of Document
No.
Date
Value
Taxable Value
1
2
3
4
5
6
7
8
Details of documents covering transaction considered as intra -State / inter-State transaction earlier
Inter/Intra
Integrated Tax
Central tax
State/UT Tax
Cess
PoS
9
10
11
12
13
14
Transaction which were held inter State / intra-State supply subsequently
Inter/Intra
Integrated Tax
Central tax
State/UT Tax
Cess
PoS
15
16
17
18
19
20
]
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
23[Sl.
No.
Document/Invoice Details
Details of amount paid
Type of document
ARN
No.
Date
Integrated Tax
Central Tax
State / UT Tax
Cess
Interest
Any other
(please specify)
1
2
3
4
5
6
7
8
9
10
Details of refund claimed
Integrated Tax

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anction
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Post export price increase
supplementary invoices/ debit note & IGST payment details
Additional export
remittance details
No .
Date
Total value of supplementary
invoice
Paid in
FORM
GSTR-3B
return period
Total additional
IGST paid
Interest paid on IGST amount
BRC/ FIRC No.
Date
Additional remittance
amount
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
Statement 9B [rule 89(2)(bc)]
Refund Type: Details of debit/ credit notes/ supplementary invoice issued for export of goods
S.
N
o.
Type of document
(Debit Note/
Credit Note/ supplementary invoice)
Debit Note/ Credit
Note/ supplementary
invoice
Date of
document
Document
Declared in
GSTR-1 for the month
Tax liability paid/
ITC claimed in respect of document
declared in
GSTR-3B for the month
(1)
(2)
(3)
(4)
(5)
BRC/
foreign inward remittance certificate No.
Date of
BRC/
foreign inward remittance certificate
Whether re

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unregistered person
b. EGM: Export General Manifest
c. GSTIN: Goods and Services Tax Identification Number
d. IGST: Integrated goods and services tax
e. ITC: Input tax credit
f. POS: Place of Supply (Respective State)
g. SEZ: Special Economic Zone
h. Temporary ID: Temporary Identification Number
i. UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in

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Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).]
*******
Notes:
1.
Substituted vide not. no. 47/2017 – Dated 18-10-2017, before it was read as,
Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr. No.
Invoice details
Integrated tax
BRC/ FIRC
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (6+9 – 10)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
2.
Substituted vide not. no. 47/2017 – Dated 18-10-2017, before it was read as,
Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amo

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said tax period.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status"
6.
Substituted vide Notification No.12/2018 – Dated 07-03-2018, before it was read as,
"DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status"
7. Substituted vide Notification No. 74/2018 – Central Tax dated 31-12-2018 before it w

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lause (ii) of first proviso to section 54(3)]
(f)
On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
(g)
On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(h)
3[Recipient of deemed export supplies/Supplier of deemed export supplies]
(i)
Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment)
(j)
Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)
(k)
Excess payment of tax, if any
(l)
Any other (specify)
8.
Details of Bank account
Name of bank
Address of branch
IFSC
Type of
account
Account No.
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
__ Yes ___No
6[DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of

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tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of

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ture of Authorised Signatory
Date
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
4[Statement 1A [rule 89(2)(h)]
Refund type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Un ion territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
]
1[Statement- 2 [rule 89(2)(

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1
2
3
4
2[Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10-11)
No.
Date
Value
No.
Date
Taxable
Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
]
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amo

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bsequently
Invoice details
Integrated tax
Central tax
State/ UT tax
Cess
Place of Supply
Integrated tax
Central tax
State/ UT tax
Cess
Place of Supply
No.
Date
Value
Taxable Value
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period
ARN of return
Date of filing return
Tax Payable
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
Annexure-2
Certificate [rule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs.<<>> (in words) claimed by M/s (Applicant's Name) GSTIN/ Temporary ID- for the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ C

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s found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of

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ignation / Status”
9. Substituted vide Notification No. 33/2019 – Central Tax dated 18-07-2019 before it was read as
"Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed
Tax paid
by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
9
"
10. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as
"Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of invoices of inward supplies of inputs received
Tax paid on inward supplies of inputs
Details of invoices of outward supplies issued
Tax paid on outward supplies
GST IN of the supplier *
N

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9
10
11
12
"
12. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as
"Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services (G/S)
Shipping bill/ Bill of export
EGM Details
BRC/ FIRC
No.
Date
Value
Port code
No.
Date
Ref No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
"
13. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as
"Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10

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d
GSTIN of the supplier
No.
Date
Taxable Value
Type
(Invoice/ Credit
Note/
Debit
Note)
Integrated Tax
Central Tax
State
Tax
/Union
territory
Tax
Cess
1
2
3
4
5
6
7
8
9
10
]"
17. Substituted vide Notification No. 56/2019 – Central Tax dated 14-11-2019 before it was read as
"Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
Recipient's GSTIN/ UIN Name (in case B2C)
Invoice details
Details of tax paid on transaction considered as intra -State / inter-State transaction earlier
Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently
Integrated tax
Central tax
State/ UT tax
Cess
Place of Supply
Integrated tax
Central tax
Stat
e/ UT tax
Cess
Place of Supply
No .
Date
Value
Taxable Value
1
2
3
4
5
6
7
8
9

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ISD Registration under GST
Query (Issue) Started By: – CA BIJENDER KUMAR BANSAL Dated:- 26-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Al present we are taking some services which are common for company and used for all plants of company like Noida, Rajasthan , Chennai…
Following are list of services at Company Level:-
1.Management Fee
2.Trademark Fee
3.Banking Loan Fee
4. Crisil Rating Fee
5.D&B Fee
6.Statutory Auditors Fee & Tax Audit Fee
7.Several Professional Expenses
8.Transfer Pricing Fee
9.Driver Expense for Directors
10.Reimbursement Exp. of Directors Like Travelling, Credit Card exp.
11.Marketing Staff Exp. Salary Booked in one plant
12.Common Corporate Staff like

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tool amortization cost to be included in calculating gst
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 26-7-2017 Last Reply Date:- 27-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
We kindly request to confirm whether tool amortization cost has to be included in calculating gst.
One of our supplier saying that it should not be included. But our customer asks us to calculate gst with tool amortization cost.
Please confirm the same.
Thanks
S.Rama

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Is GSTN Code mandatory for Export Import Business?
By: – Kishan Barai
Customs – Import – Export – SEZ
Dated:- 26-7-2017

Is GST registration mandatory for Export Import Business?
NO,
Exports are classified as Zero rated supply under GST Law
There is ambiguity regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in unnecessary delay in the clearance of the goods.
Persons engaged only in the supply of goods (

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Decoding of ‘Place of Supply of Goods’ under GST
By: – Venkataprasad Pasupuleti
Goods and Services Tax – GST
Dated:- 26-7-2017

Conceptually GST is destination/consumption based tax i.e. person consuming the service/goods shall bear the burden of such tax and that revenue shall go to the corresponding state but no provision express this concept/ philosophy. However same was inherent and more adequately embodied in the provisions of 'Place of supply (POS)'.
Be that as it may, GST is a two tier structure where CGST and SGST shall be levied on all intra-state supplies (within the state) and IGST shall be levied on all inter-state supplies (between/outside the state). If the location of the supplier and the place of supply are in the same state then the transaction shall be considered as intra-state supply. If one among them is in different state it shall be considered as inter-state supply. Therefore, POS plays a pivotal role in identifying whether CGST & SGST or IGST

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r person
* The term 'any other person' mainly refers to transporter or agent of the supplier or recipient.
* Owing to use of the phraseology 'supply involves movement of goods', Movement of goods shall be during the course of supply or such movement is included/involved in the gamut of 'supply'. In other words, movement is required to conclude/complete the supply.
* The effect of this is practically has huge implications especially in case of Ex-works/Ex-factory sales, the same is discussed herein below:
* In case of Ex-works/factory sale, Manufacturers or traders completes the sale of goods at the factory gate/shop of such manufacture/trader (now termed as supplier under GST) and from that gate, it is buyer who will get the ownership over the goods and all further costs and risks are assumed by the buyer. Thus it can be said that sale being form of supply is getting concluded/completed at the factory gate of the supplier and movement of goods is commencing after that supply i.

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gate are destined for a buyer in another state, would IGST apply? Authors views that it would require a lot of documentary support to show that the seller was fully aware that the goods are destined for delivery to the buyer in another state. This is more complicated when transportation is arranged by the buyer, it would be very difficult to prove this beyond doubt as supplier does not have any documents to show the destiny of the goods. Therefore, in this case, a contract or a purchase order that specifically mentions the place of delivery of the goods, irrespective of the person arranging for transportation or bearing risk, would be essential to prove the intent of the buyer and supplier.
* The best possible way out seems to be make the contract stating that the suppler will arrange the transportation and takes the responsibility of goods are delivered to the buyer's premises, then it can be said that the supply involves the movement of goods as the delivery is also essential to co

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change of vehicle, vehicle breakdowns) are to be ignored.
* The debatable point here is that when one can say that movement is terminated for 'delivery'. The more complication arises when the buyer arranges for the transportation of goods and asks the seller to hand over these goods to the transporter.
* In this scenario the main issue arises is whether handing over the goods to the transporter appointed by the buyer amount to giving delivery to the buyer?
* GST law does not expressly address this issue but there seems to be some indication with the use of the words 'movement may be by the supplier or recipient or any other person' in which case delivery to the transporter (treating it as movement termination for delivery) will clash with the aspect of movement by the transporter (still there is movement of goods).
* In order to avoid that clash, it shall be construed that delivery to the transporter shall not be treated as delivery to the buyer/recipient and only the point of

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Quoted:
(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person;
Unquoted:
* This sub-section has provided deeming provisions with respect to receipt of goods and place of supply in certain type of transactions. This clause covers bill-to-ship-to transactions, sale in transit where three persons are involved in a transactions
* First person say 'A' is the supplier of goods;
* Second person say 'B' is who actually receives the goods from supplier;
* Third person say 'C' is the person who makes the order for supply of goods but directs the delivery to second Person (B) – can be better understood as 'inter

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rinciple place of business and his location are in same state otherwise IGST. This deeming fiction is departure from the 'CST' Act, 1956 in case of transit sales or bills to & ship to.
* As far as second leg of transaction is considered, this deeming fiction has no relevance thereby POS shall be determined applying the other clauses.
* The rationale behind this deeming fictionis to bring the third person 'C' in the tax net and also ensure the credit flow among the both the leg of transactions.
* The above can be explained with simple example wherein A, supplier of goods is in Andhra Pradesh received purchase order from 'C' in Telangana wherein C directed that goods shall be delivered to 'B' in Andhra Pradesh. Here in absence of this deeming fiction, A should have charged CGST + SGST to 'C' in first leg of transaction and 'C' should have charged 'IGST' in second leg of transaction but unable to avail the GST charged by his vendor thereby breaking the seamless credit. To avoid th

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me person which is not the language and context which this clause dealt with. This anomaly can be avoided on careful application of course appreciation of beginning words of section 2 of CGST Act, 2017 which says that 'unless context otherwise requires' the definitions given therein are to be applied. As the context of this clause requires the 'recipient' to understand in different manner, the statutory definition of 'recipient' u/s. 2(93), ibid shall not be resorted to. Further the legal theory of harmonious construction will supports this.
* Plain understanding of the clause gives a sense that whenever 3 parties are involved then this clause shall be applied but this may not holds good in all the cases. For instance in case Head office/corporate office and factory are located in different states and both are registered for GST then any purchase order received by head office from the customer but the factory making the actual supply to the customers does not fit here. Because direct

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ll not move in the gamut of supply albeit it has movability.
* This clause covers OTC (Over-the-Counter) sales. In case of OTC transactions, supply will get concluded at the counter without any movement of goods therefore the place of supply shall be the location of goods at the time of delivery to the recipient.
* Supplier is not bothered about where the recipient is carrying the goods. For example, person from Pune come to Hyderabad and buys some medicines in the shop located in Hyderabad and carries the same to Pune. Though the goods are moving from Hyderabad (Telangana state) to Pune (Maharashtra), the same is irrelevant and shop location will become the place of supply and accordingly CGST + SGST shall be charged. This is because the supply concludes before movement starts and movement starts after the supply. Same position will apply to the cases of Ex-works sales as discussed supra.
Quoted:
(d) where the goods are assembled or installed at site, the place of supply shall

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y cum installation is relating to the immovable property, then it becomes the 'works contract' thereby this clause does not apply as GST law deemed 'works contract' as service and accordingly POS as applicable the service (immovable property related services) shall be applied.
Quoted:
(e) where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board.
Unquoted:
* This clause specifies the POS w.r.t goods supplied on board a conveyance.
* Conveyance was defined in Section 2 (34) of CGST Act, 2017 which is an inclusive definition and includes a vessel, an aircraft, a train or a motor vehicle.
* It is very difficult to determine place of consumption of goods supplied on board a conveyance as the conveyance will keep on moving and goods may be supplied at different parts of journey which may happen in more than one state. For example, train coming fro

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Extension of time limit for filing intimation for composition levy under the TGST Rules, 2017.
01/2017 Dated:- 26-7-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
COMMISSIONER OF COMMERCIAL TAXES
TGST NOTIFICATION NO. 1/2017
CCT's Ref No. A(1)/88/2017.-In Exercise of the powers conferred by section 168 of Telangana Goods and Services Tax Act, 2017 the Commissioner of State Tax hereby extends the period for filing an intimation in FORM GST CMP-01 Under sub-rul

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The Odisha Goods and Services Tax (Second Amendment) Rules, 2017.
S.R.O. No. 342/2017 Dated:- 26-7-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 26th July, 2017
S.R.O. No.342/2017- In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
2. In the Odisha Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in the said rules, in rule 1, in the heading, the word “, Extent” shall be omitted.
3. In the said rules, in rule 10, in sub-rule (4), for the words “

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rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule.
(2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.”.
8. In the said rules, in rule 26, in sub-rule (3), for the words “specified under the provisions of the Information Technology Act, 2000 (21 of 2000)”, the words “or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf.” sha

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long with the interest specified under sub-section (1) of section 50 within a period of –
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, t

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ection, Search and Seizure
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said per

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form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payab

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amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice.
(4) The representation re

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any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on

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in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice in FORM GST DRC-13 directing him to deposit the a

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rice and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
(a) an immovable property, the order of attachment or dis

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of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to

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tachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder:
Provided that where the highest bid is made by more than on

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tly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohib

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lic Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstanc

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of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.
158. Payment of tax and other amounts in instalments.- (1) On an application f

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ny of the Central Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the Central Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be remove

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opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.
161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25.
Chapter – XIX
Offences and Penalties
162. Procedure for compounding of offences.-(1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner fo

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able to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no suc

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down):
a. Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed
Exports
(Select the type of supplier/ recipient)
1. Supplies to SEZ Unit
2. Supplies to SEZ Developer
13
3. Recipient of Deemed Exports
g. Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ
Developer
h. Tax paid on a supply which is not provided, ei

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ted or fully
exempt supplies.
Signature
Name –
Designation/Status
14
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special
Economic Zone developer has not availed of the input tax credit of the tax paid
by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly affirm and certify that in respect of the refund amounting to Rs. / with
respect to the tax, interest, or any other amount for the period fromto-,
claimed in the refund application, the incidence of such tax and interest has not
been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming
refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
section (8) of section 54..)
10. Verification
I/We hereby solemnly affirm and declare that the information
given herein above is true and correct to the best of my/our knowledge and

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from GSTR-1 and GSTR-2.
Refund Type: Exports of services with payment of tax
(GSTR-1 Table 6A and Table 9)
16
Statement-2
1.
GSTI
Invoice details
Integrated Tax
BRC/FIRC
N of
Amended Debit Note Credit Note Net Integrated
Value Integrated Integrated
Tax
Taxab
|recipi
SAC
No. Date Value
Rate
ent
le Amt.
value
Date
No.
(Integrate
d Tax) Amended
Tax /
Tax/ = (11/8)+12-
Amended
13
1
2
3
5
7
8
9
10
(If Any)
11
(If any)
(If any)
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
Refund Type: Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
17
Statement-3
GSTIN of
recipient
Invoice details
No. Date Value
Goods/ HSN/ UQC QTY
Services SAC
No.
Shipping bill/ Bill of
export
Date Port
Code
Integrated Tax
EGM Details
BRC/FIRC
Rate Taxable Amt. Ref No.
value
Date No. Date
(G/S)
2
3
4
5
6
7
8
10
11
12
13
14
15
16
17
18
6A. Exports
Note 1. Shipping Bill and EGM are mandatory; – in case of goods.
2. BRC/FIRC details are mandatory- in case of Services
18
Statement 4

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a Taxa
Amount of Tax
Plac
Whethe
Amount of ITC available
te
ble
e of
r input
Amen Debit Credit Net
ded Note Note
ITC
value
sup
or input
Value
Integr
of
ITC ITC
ply
service/
ated
supp
(ITC
Integr Integr
Capital
Tax
lier
(Nam
Integr
ated
ated
goods
e of
ated
Tax /
Tax/=(17/
(incl
State)
Tax)
Amen
Amen
7) +
plant
ded
ded
18-
and
(If
19
machin
Any)
(If
(If
ery)/
Integr
Cen
Sta Ce
any)
any)
≈ 10
0
N Da Val
Integr
Cen
Sta CE
ue
ated
tral
te/ SS
e
tax
Tax
U
T
Ta
X
SSS
Ineligib
ated
tral te/ SS
le for
ITC
Tax
Tax
UT
Tax
123456789
10
11
12
13
14
15 16
17
18
19
20
20
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Details (issued in pursuance of Section 77 (1) and (2), if any:
Order No:
Order Date:
GSTIN/ Details of invoice covering transaction considered as intra -State / inter-State Transaction which were held inter State / intra-State
UIN
transaction earlier
supply subsequently
Name
Invoice details
Inte

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relevant
records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54
of the Act.
23
FORM-GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of
Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State/UT tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through
Track Application Stat

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Order Date…….
GSTIN/UIN/Temporary ID â—‡
Name: <>
Refund Amount (as per Order):
Description
Net
Refund
amount
sanctioned
Interest on
delayed
Integrated Tax
Central Tax
Date:
State/UT tax
Cess
TIPFO Total T IPFO Total TIPFO Tota TIPFO Total
Refund
Total
–
Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O'
stands for Others
Date:
Place:
Details of the Bank
i.
Bank Account no as per application
Name of the Bank
ii.
Name and Address of the Bank/branch
iii.
IFSC
iv.
MICR
V.
Signature (DSC):
Name:
Designation:
Office Address:
Το
26
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Order No.:
Το
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
27
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
Date:
Dated
Refund Sanction/Rejection Order
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*

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to be paid to the bank account specified by him in his application;
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the
remaining amount of -rupees is to be paid to the bank account specified by him in his application* …
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
&3. I hereby reject an amount of INR
&Strike-out whichever is not applicable
to M/s
Date:
Place:
having GSTIN
under sub-section (…) of Section (…) of the Act.
Signature (DSC):
Name:
Designation:
Office Address:
Reference No.
To
30
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Date:
Acknowledgement No.
Dated…….
Order for Complete adjustment of sanctioned Refund
Sir/M

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as reference to your refund application referred to above and information/ documents
furnished in the matter. The amount of refund sanctioned to you has been withheld due to the
following reasons:
Refund Order No.:
Date of issuance of Order:
Sr.
Refund Calculation
No.
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
iii.
Integrated Central
Tax
State/UT Tax
Cess
Tax
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the
above mention reasons. This order is issued as per provisions under sub-section (…) of Section
(…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
32
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name:
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim

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er of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished Bond:
Letter of Undertaking
4. Details of bond furnished
Sr. No. Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
1
2
3
4
5
Note – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5. Declaration –
(i)
The above-mentioned bank guarantee is submitted to secure the integrated tax
payable on export of goods or services.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to
do so the department will be at liberty to get the payment from the bank against the
bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to
cover the amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory
Name
Designation/Status
Date
34
I/We..
Bond for export of goods or services without payment of integrated tax

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mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the
Act in respect of export of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along
with interest, if any, within fifteen days of the date of demand thereof being made in writing by the said
officer, this obligation shall be void;
AND the President shall, at his option, be competent to make good all the loss and damages, from the
amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the performance of
an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses

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e integrated tax, thereon in the event of failure to export the goods or services, along with
an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date
of invoice till the date of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the
performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this..
..day of…
(year)..
.of
Occupation
Occupation
(month)..
(Designation)
for and on behalf of the President of India.”
36
18. In the said rules, after Form GST TRAN-2, the following Forms shall be inserted, namely:-
“FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
To
(Name and Designation of officer)
A. M/s.
Whereas information has been presented before me and

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ection 67 of the Act, I
authorize and require you to inspect the premises belonging to the above mentioned person
with such assistance as may be necessary for inspection of goods or documents and/or any
other things relevant to the proceedings under the said Act and rules made thereunder.
OR
37
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I
authorize and require you to search the above premises with such assistance as may be
necessary, and if any goods or documents and/or other things relevant to the proceedings under
the Act are found, to seize and produce the same forthwith before me for further action under
the Act and rules made thereunder.
Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the
questions relevant to inspection / search operations, making of false statement or providing false
evidence is punishable with imprisonment and /or fine under the Act read with section 179, 181,
191 and

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ize the following goods/books/ documents and things:
A) Details of Goods seized:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
3
4
5
1
2
39
B) Details of books / documents / things seized:
Sr.
Description
No
of books/documents/ things
No. of books /
documents/things
Remarks
seized
seized
3
4
1
2
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things
except with the previous permission of the undersigned.
Place:
Date:
Signature of the Witnesses
Sr. No.
To:
1.
2.
>
Name and Designation of the Officer
Name and address
Signature
40
40
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
AM/PM in the following premise(s):
conducted on
_ at_
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >

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alled “the Governor”) in the sum of
(State) (hereinafter
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 with the provisions of sub-section (2) of section 67, the goods have been
seized vide order number
.dated.. …. having value
..rupees
involving an amount of tax of
rupees. On my request the goods have been
permitted to be released provisionally by the proper officer on execution of the bond of value
rupees and a security of
..rupees against which cash/bank
guarantee has been furnished in favour of the President/ Governor; and
WHEREAS I undertake 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 charge

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ngs were seized on //
premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
from the following
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of
Rs.
(amount in words and digits), being an amount
equivalent to the:
market price of such goods or things
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
Name and Designation of the Officer
Reference No:
To
GSTIN/ID
Name
Address
45
FORM GST DRC – 01
[See rule 142(1)]
Tax Period
F.Y.
Section/sub-section under which SCN is being issued –
SCN Reference No.
(a) Brief facts of the case
Date
Summary of Show Cause Notice
(b) Grounds
(c) Tax and other dues
Date:
Act-
(Amount in Rs.)
Sr.
Tax
Act
No.
Period
Place of
supply
(name of
Tax /
Others Total
Cess
State)
1 2 3 45

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plicabl
1
utilised entry
of
(Cash/ no.
debit
e
Credit)
entry
1
2
3
4
5
7
8
9
10
11
8. Reasons, if any –
>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed there from.
Signature of Authorized Signatory
Name
Designation / Status
Date –
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
ARN –
48
FORM GST DRC – 04
[See rule 142(2)]
F.Y.
Date –
Date:
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged to the
extent of the amount paid and for the reasons stated therein.
Copy to –
Signature
Name
Designation
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
SCN –
ARN –
49
FORM GST DRC-05
[See rule 142(3)]
F.Y.
Date –
Date –
Date:
Intimation of conclusion of proceedings
This has reference to the show cause notice referred to above. As you have paid the amount
of tax and other d

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thers (specify)
3. Description of goods / services
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs.)
Sr.
No.
Tax Turnover Place of
rate
Act
Tax/ Cess
Interest
supply
Penalt
y
1
2
3
4
5
6
7
8
5. Amount deposited
Sr.
No.
Tax Period
Act
Tax/Cess Interest Penalty Others Total
1 2 3 4 5678
Total
Copy to
Signature
Name
Designation
52
52
Reference No.:
FORM GST DRC – 08
[See rule 142(7)]
Rectification of Order
Preamble – > (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is
passed
Order no.
Provision assessment order
no., if any
ARN, if applied for
rectification
Date of issue
Order date
Date of ARN
Date:
Your application for rectification of the order referred to above has been found to be
satisfactory;
It has come to my notice that the above said order requires rectification;
Reason for rectification –
>
Details of demand, if any, after rectification
Sr.
Tax Turnover Place of
Act
Tax/ Cess
(Amount in Rs.)
Interest
Penalty
No.

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of the attached or distrained goods
specified in the Schedule below for recovery of Rs… and interest thereon and admissible
expenditure incurred on the recovery process in accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified in the
Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and
claims attached to the said properties, so far as they have been ascertained, are those specified in
the Schedule against each lot.
The auction will be held on ……. at…. AM/PM. In the event the entire amount due is paid before
the date of auction, the sale will be stopped.
The price of each lot shall be paid at the time of sale or as per the directions of the proper officer/
specified officer and in default of payment, the goods shall be again put up for auction and resold.
Place:
Date:
Schedule
Serial No.
Description of goods
Quantity
1
2
3
Signature
Name
Design

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any
Quantity
Value
1
2
3
4
have been sold to
auction of the goods held for recovery of rupees
.at.
section 79(1)(b)/(d) of the > Act and rules made
(Purchaser) has been declared to be the
purchaser of the said goods at the time of sale. The sale price of the said goods was received
on…
The sale was confirmed on…
Place:
Date:
Signature
Name
Designation
Το
The
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
57
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
Reference no. of recovery:
Period:
Date:
Date:
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the
provisions of the > Act by > holding
> who has failed to make payment of such amount; and/or
It is observed that a sum of rupees
you; or
is due or may become due to the said taxable person from
It is observed that you hold or are likely to hold a sum of rupees for or on account of the said
person.
to the Government forthwith or upon t

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, you shall be deemed
to be a defaulter in respect of the amount specified in the notice and consequences of the Act or the
rules made thereunder shall follow.
Place:
Date:
Signature
Name
Designation
58
FORM GST DRC – 14
–
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
you have discharged your liability by making a payment of Rs.
dated
for the defaulter named below:
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will constitute a good and sufficient discharge of your liability to above mentioned
defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
Designation
59
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
To
The Magistrate /Judge of the Court of.
Demand order no.:
Date:
Sir/Ma'am,
Period
This is to inform you that as per the decree obtained i

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e on the said goods in any way and any transfer or charge created by you shall be invalid.
Sr. No.
1
Schedule (Movable)
Description of goods
2
Quantity
3
Schedule (Immovable)
Building Floor
Name of
Road/ Locali District State
PIN
No./
No.
Flat No.
the
Premises/
Building
Street ty/
Latitude Longitude
Code (optional) (optional)
Villag
e
1
2
3
4
5
6
7
8
9
10
Place:
Date:
Schedule (Shares)
Sr. No.
Name of the Company
1
2
61
Quantity
3
Signature
Name
Designation
62
FORM GST DRC – 17
[See rule 147(4)]
Notice for Auction of Immovable/Movable Property under section 79(1) (d)
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs………. and interest thereon and admissible
expenditure incurred on the recovery process in accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots

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uantity
3
Signature
Name
Designation
To
Name & Address of District Collector
Demand order no.:
Reference number of recovery:
Period:
64
FORM GST DRC – 18
[See rule 155]
Date:
Date:
Certificate action under clause (e) of sub-section (1) section 79
I..
has been
do hereby certify that a sum of Rs…
demanded from and is payable by M/s…………….
holding GSTIN …….under
> Act, but has not been paid and cannot be recovered from
the said defaulter in the manner provided under the Act.
>
The said GSTIN holder owns property/resides/carries on business in your jurisdiction the
particulars of which are given hereunder: –
>
You are requested to take early steps to realise the sum of rupees
as if it were an arrear of land revenue.
Place:
Date:
Signature
Name
Designation
from the said defaulter
To,
Magistrate,
>
Demand order no.:
Reference number of recovery:
Period:
65
FORM GST DRC – 19
[See rule 156]
Date:
Date:
Application to the Magistrate for Recovery as Fine
A sum

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emnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Place
Date –
Reference No >
To
GSTIN
Name
Address
Demand Order No.
Reference number of recovery:
Period –
Application Reference No. (ARN) –
67
FORM GST DRC – 21
[See rule 158(2)]
>
Date:
Date:
Date –
Order for acceptance/rejection of application for deferred payment / payment in instalments
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been examined and
in this connection, you are allowed to pay tax and other dues by (date) or in this connection
you are allowed to pay the tax and other dues amounting to rupees
instalments.
OR
in
monthly
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred pay

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exercise of the powers conferred under section 83
of the Act, I
(designation), hereby provisionally attach the aforesaid
account/property.
(name),
No debit shall be allowed to be made from the said account or any other account operated by the
aforesaid person on the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior permission
of this department.
Copy to-
Signature
Name
Designation
Reference No.:
Το
Name
Address
69
FORM GST DRC – 23
[See rule 159(3), (5) & (6)]
Date:
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Order reference No. –
Date –
Restoration of provisionally attached property / bank account under section 83
Please refer to the attachment of > account in your> having account no. >, attached vide above referred order,
to safeguard the interest of revenue in the proceedings launched against the person. Now, there is
no such proceedings pendin

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Demand
(Amount in Rs.)
Act
Tax
Interest Penalty
Other Dues
Total Arrears
1
2
3
4
5
6
Central tax
State/UT tax
Integrated tax
Cess
In compliance of the provisions of section 88 of the Act, you are hereby directed to make sufficient
provision for discharge of the current and anticipated liabilities, before the final winding up of the
company.
Place:
Date:
Name
Designation
Reference No >
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
71
FORM GST DRC – 25
[See rule 161]
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
> has
above mentioned demand order
dated.
– and the dues now stands
stands continued
.The recovery of enhanced/reduced amount of Rs…..
from the stage at which the recovery proceedings stood immediately before disposal of appeal or
revision. The revised amount of demand after giving effect of appeal / revision is given below:
Financial year:
Act
Tax
Interest
Penalty
Other Dues

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shall be compounded.
Signature of the applicant
Name
73
Reference No:
To
FORM GST CPD-02
[See rule 162(3)]
GSTIN/ID
Name
Address
ARN
Date –
Date:
Order for rejection / allowance of compounding of offence
This has reference to your application referred to above. Your application has been examined in the
department and the findings are as recorded below:
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of
the offences stated in column (2) of the table below on payment compounding amount indicated in
column (3):
Sr. No.
(1)
Offence
(2)
Compounding amount (Rs.)
(3)
Note: In case the offence committed by the taxable person falls in more than one category specified
in Column (2), the compounding amount shall be the amount specified in column (3), which is the
maximum of the amounts specified against the categories in which the offence sought to be
compounded can be categorized.
(date) and on
You are hereby directed to pay the aforesaid compo

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

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on such basis at such rate not exceeding the rate set forth in the corresponding entry in column (4) of the Schedule, as the Central Government may, on the recommendations of the Council, by notification in the Official Gazette, specify.”
3. Accordingly, based on the recommendation of GST Council, the effective rates of Compensation Cess leviable on various supplies, stand notified vide Notification No.1/2017-Compensation Cess (Rate).
4. Further, as per sub-section (5) of section 7 of IGST Act, 2017, supply of goods or services or both, when the supplier is located in India and place of supply is outside India, will be treated as inter-state supply. Therefore, exports being inter-sate supplies, they will be liable to Compensation Cess. This however will not be in line with the principle that no taxes be exported, and exports have to be zero rated.
5. Provisions relating to zero rating of exports are
“16. (1) “zero rated supply” means any of the following supplies of goods or ser

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ices or both supplied,
in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder”.
6. Moreover, the section 11 of the Goods and Services tax (Compensation to States) Act, 2017, provides that:
11. (1) The provisions of the Central Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in relation to the levy and collection of the cess leviable under section 8 on the intra-State supply of goods and services, as they apply in relation to the levy and collection of central tax on such intra-State supplies under the said Act or the rules made thereunder.
(2) The provisions of the Integrated Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, o

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uch inter-State supplies under the said Act or the rules made thereunder.
8. In view of the above, it is hereby clarified that provisions of section 16 of the IGST Act, 2017, relating to zero rated supply will apply mutatis mutandis for the purpose of Compensation Cess ( wherever applicable), that is to say that:
a) Exporter will be eligible for refund of Compensation Cess paid on goods exported by him [on similar lines as refund of IGST under section 16(3) (b) of the IGST, 2017]; or
b) No Compensation Cess will be charged on goods exported by an exporter under bond and he will be eligible for refund of input tax credit of Compensation Cess relating to goods exported [on similar lines as refund of input taxes under section 16(3) (a) of the IGST, 2017].
9. All concerned are requested to acknowledge the receipt of this circular.
10. Trade Notice/Public Notice to be issued. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi

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The Union Finance Minister, Shri Arun Jaitley releases a Case Study on the Birth of the Goods and Services Tax (GST) in India – “The GST Saga: A Story of Extraordinary National Ambition” in national capital today
GST
Dated:- 25-7-2017

A Case Study on the birth of the Goods and Services Tax (GST) in India – “The GST Saga: A Story of Extraordinary National Ambition” was released here today by the Union Finance Minister, Shri Arun Jaitley in his office in North Block in the nati

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Application for intimating discrepancy relating to payment
GST PMT – 07
GST
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of challan from Common Portal
5.
Common Portal Identification Number (CPIN)
6.
Mode of payment (tick one)
Net banking __
CC/DC __
NEFT/RTGS __
1[IMPS__]
OTC __
7.
Instrument detail, for OTC payment only
Cheque / Draft No.
Date
Bank/branch on which drawn
8.
Name of bank through which payment made
9.
Date on which amount debited / realized
10.
Bank Reference Number (BRN)/ UTR No., if any
2[10A.
Retrieval
Reference Number
(RRN) – IMPS.]
11.
Name of payment gateway

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Challan for deposit of goods and services tax
GST PMT – 06
GST
PDF DOWNLOAD
 
 
*************
NOTES:-
1. For Further Amendment See NOTIFICATION NO. 14/2022-Central Tax dated 05-07-2022
=============
Document 1Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and services tax
CPIN
>
of information>>
Challan Expiry Date
GSTIN
>
Email address
>
Name
(Legal)
>
Mobile No.
>
Address >
Details of Deposit
(All Amount in Rs.)
Government
Major
Head
Minor Head
Tax
Interest Penalty
Fee
Others
Total
Central
Tax
(-)
Government of
India
Integrated
Tax
(-)
State (Name)
UT (Name)
CESS
(-)
Sub-Total
State Tax
(-)
UT Tax
159
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active

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GST Council forms a Selection Committee under the Chairmanship of Cabinet Secretary to identify and recommend eligible persons for appointment as the Chairman and Members of the National Anti-profiteering Authority under GST
GST
Dated:- 25-7-2017

The GST Council has formed a Selection Committee under the Chairmanship of Cabinet Secretary to identify and recommend eligible persons for appointment as the Chairman and Members of the National Anti-profiteering Authority under GST. The National Anti-profiteering Authority is tasked with ensuring the full benefits of a reduction in tax on supply of goods or services flow to the consumers.
When constituted by the GST Council, the National Anti-profiteering Authority shall be respon

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State level Screening Committee. The Standing Committee is empowered to refer cases requiring detailed enquiry to Director General of Safeguards, CBEC who shall give his recommendation for consideration of the National Anti-profiteering Authority.
In the event the National Anti-profiteering Authority confirms the necessity of applying anti-profiteering measures, it has the power to order the business concerned to reduce its prices or return the undue benefit availed alongwith interest to the recipient of the goods or services. If the undue benefit cannot be passed on to the recipient, it can be ordered to be deposited in the Consumer Welfare Fund. In extreme cases the National Anti-profiteering Authority can impose a penalty on the defa

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Value of e-stamp paper in Delhi for Bond
Query (Issue) Started By: – RAI TOMAR Dated:- 25-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Expert ,
Our firm is situated in Delhi and we want to execute a Bond amounting of ₹ 50 Lakhs for export of goods without payment of IGST.
My query is that ,what is the value of e-stamp paper in Delhi ? Please post a link if available .
Thanks in advance …..
Reply By KASTURI SETHI:
The Reply:
Why

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

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

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

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

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

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

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(Part-II: Other than Return related liabilities)
(To be maintained at the Common Portal)
Demand ID
GSTIN/Temporary Id___
Demand date-
Name (Legal)___
Trade name, if any-
Stay status – Stayed/Un-stayed
Period- FromTo -(dd/mm/yyyy)
Act- Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Sr. No.
Date (dd/mm/yyyy)
Reference No.
Tax Period, if applicable
Ledger used for discharging liability
Description
Type of Transaction [Debit (DR) (Payable)]/[Credit (CR) (Paid)/] Reduction (RD)/Refund adjusted (RF)/]
Amount debited/ credited (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total)
Balance (Payable) (Central Tax/ State Tax/UT Tax/Integrated Tax/CESS/Total)
Tax
Interest
Penalty
Fee
Others
Total
Tax
Interest
Penalty
Fee
Others
Total
Status (Stayed/Un-Stayed)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Note-
1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger.

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REVERSE CHARGE – THRESHOLD EXEMPTION
Query (Issue) Started By: – MARIAPPAN GOVINDARAJAN Dated:- 25-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Vide Notification No. 8/2-17-Central tax (Rate), dated 28.06.2017 the Central Government fixed the threshold limit of ₹ 5,000/- per day on the value of supplies of goods or services or both received by a registered person from any or all the suppliers, who is or not registered. This exemption is app

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

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

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

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