The Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2017.
15/2017-State Tax Dated:- 19-7-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 15/2017 – State Tax
Naya Raipur, dated : 19.07.2017
No. F-10-54/2017/CT/V (98) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017,
(i) in rule 44,
(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, U
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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to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shal
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ted, namely:-
“Chapter – XVII
Inspection, 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 anauthorised officer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or anauthorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or th
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and furnishing of a security in the 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
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ifying therein the details of the 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
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fficer to deduct the amount from 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 admin
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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 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-1
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ue as per the prevalent market price 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
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ay be required for the discharge 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 tha
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extent as he thinks fit, from attachment 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:
Providedthat where the high
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ll, either directly or indirectly, 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 o
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in custody of courts or Public 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 oth
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provisions of clause (e) 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
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ices Tax Act, 2017 or any of the State 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 State 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
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ter affording an 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 th
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interest and penalty liable 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 s
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nt 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.
g.
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
3. Recipient of Deemed Exports
Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer
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8.
h.
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 an intra-State supply which is subsequently held to be inter-State supply and vice
versa
j.
Exces
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per 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 belief and nothing has
been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
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Signature of Authorised
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ax
BRC/FIRC
Amended
Debit Note
Credit Note
of
recipien
SAC
No.
Date
Value
Rate
Taxable
value
Amt.
No.
Date
Value
(Integrated
Tax)
Integrated
Tax /
Amended
/ Amended
(If any)
Integrated Tax
Net Integrated
Tax
= (11/8)+12-13
(If Any)
(If any)
2
3
4
5
6
7
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
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Refund Type:Export without payment of Tax-Accumulated ITC
(GSTR-1 Table 6A)
Statement-3
GSTIN of
recipient
Invoice details
No.
Date Value
Goods/
Services
HSN/
SAC
UQC
QTY
No.
Shipping bill/ Bill of export
Date
Integrated Tax
EGM Details
BRC/FIRC
Port Code
Rate
Taxable Amt.
Ref No.
Date
No.
Date
value
(G/S)
2
3
6A. Exports
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Note 1. Shipping Bill and EGM are mandatory; – in case of goods.
2. BRC/FIRC details are mandatory- in case of Services
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Statement 4
Supplies to SEZ/ SEZ developer
Refund Type:On account of supplies made to SEZ unit/ SEZ Developer
(GSTR-1 Table 6B and Table 9)
GSTIN of
recipient
Invoice detail
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TC
ly
service/
ed Tax
suppli
er
Capital
(ITC
Integrat
Integrat
(Na
goods
Integrat
ed Tax
ed Tax
= (17/
me
ed Tax
(incl
of
plant and
)
Amend
State
ed
Amend
ed
7) +
18-19
machine
Integrat
Cent
Stat
Ce
(If
Z o
Da
Val
Integra
Cent Stat CE
te
ue
ted tax
ral
SS
ry)/
Ineligibl
e for
ITC
ed Tax
ral
e/
SS
Any)
(If any) (If any)
Tax
UT
Tax
Tax
UT
1 2 3 4 5 6 7 8 Tax 08 234567892
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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/
UIN
Details of invoice covering transaction considered as intra -State / inter-State transaction
earlier
Transaction which were held inter State / intra-State supply
subsequently
Name
Invoice details
(in case
B2C)
Integrated Central
Tax
Tax
State/ UT Cess Place of Supply
Integrated
Central
Tax
(only if different from
the location
Tax
Tax
State/ UT Cess Place of Supply
Tax
(only if different fro
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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.
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FORM-GST-RFD-02
[See rules90(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
Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
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Sanction Order No:
To
(GSTIN)
(Name)
(Address)
FORM-GST-RFD-04
[See rul
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r section 54 of the Act*/ interest on refund*.
>
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
Description
Integrated Tax
Central Tax
State/UT tax
1. Amount of refund/interest*
claimed
2. Refund sanctioned on provisional
basis (Order No….date) (if
applicable)
Cess
TIPFO Total TIPFO Total TIPFO Total TIPFO Total
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3. Refund amount
>
inadmissible
4. Gross amount to be paid (1-2-3)
5. Amount adjusted against
outstanding demand (if any) under
the existing law or under the Act.
Demand Order No…… date……,
Act Period
6. Net amount to be paid
Note 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and ‘O' stands for Others
*Strike out whichever is not applicable
& 1. I hereby sanction an amount of INR
to M/s
having GSTIN _under sub-section (5) of section 54) of the Act/under section 56 of the Act
@
@Strike out w
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r for Complete adjustment of sanctioned Refund
Part- A
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of
documents against the amount of refund sanctioned to you has been completely adjusted against outstanding
demands as per details below:
Refund Calculation
Amount of Refund claimed
i.
ii.
Net Refund Sanctioned on Provisional Basis
(Order No…date)
111.
Refund amount inadmissible rejected
>
Refund admissible (i-ii-iii)
iv.
Refund adjusted against outstanding demand
V.
(as per order no.) under existing law or under
this law.. Demand Order No.……….. date…………..
Balance amount of refund
vi.
Integrated
Tax
Central State/UT
Tax
Tax
Cess
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the
outstanding demand under this Act / under the existing law. This application stands disposed as per provisions
under sub-s
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eign countries, etc.
1. UIN
2.
Name :
3. Address
4.
Tax Period (Quarter)
: From
Το
5.
Amount of Refund Claim
:
6.
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Details of Bank Account:
a.
Bank Account Number
b. Bank Account Type
C.
Name of the Bank
d. Name of the Account Holder/Operator
e.
Address of Bank Branch
f.
IFSC
g.
MICR
Amount
7.
8.
I
Reference number and date of furnishing FORM GSTR-11
Verification
as an authorised representative of >
hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution
and Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons
specified/notified by the Government.
Date:
Signatory:
Place:
Signature of Authorised
Name:
Designation/Status
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FORM GST RFD-11
[See rule 964]
Furnishing of b
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grated tax
(See rule 964)
I/We.
.of..
.,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of India
(hereinafter called “the President”) in the sum of rupees to be paid to the President for which payment will and
truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal
representatives/successors and assigns by these presents; Dated this..
day of ………………………….
WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of
India without payment of integrated tax;
and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section
(3) of section 16;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
of..
rupees endorsed in favour of the President and whereas the obligor has furnished
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rmance 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
(1) Name and Address
(2) Name and Address
Accepted by me this.
.day of.
Occupation
Occupation
(month).
.of
for and on behalf of the President of India.”.
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(year)
(Designation)
Letter of Undertaking for export of goods or services without payment of integrated tax
(See rule 964)
To
The President of India (hereinafter called the “President”), acting through the proper officer
I/We
of..
(address of the registered person) having Goods &
hereinafter called “the
day of.
to the
Services Tax Identification Number No..
undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and
assigns by these presents, hereby jointly and severally undertake on this
President
(a) to export the goods or services supplied without payment of integrated t
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(1)]
(Name and Designation of officer)
that—
A.M/s.
Whereas information has been presented before me and I have reasons to believe
has suppressed transactions relating to supply of goods and/or services
has suppressed transactions relating to the stock of goods in hand,
has claimed input tax credit in excess of his entitlement under the Act
has claimed refund in excess of his entitlement under the Act
has indulged in contravention of the provisions of this Act or rules made thereunder to
evade tax under this Act;
OR
B.M/s.
is engaged in the business of transporting goods that have escaped payment of tax
is an owner or operator of a warehouse or a godown or a place where goods that have
escaped payment of taxhave been stored
has kept accounts or goods in such a manner as is likely to cause evasion of tax payable
under this Act.
OR
C.
☠goods liable to confiscation / documents relevant to the proceedings under the Act are
secreted in the business/residential premises detaile
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e evidence is punishable with imprisonment and /or fine under the Act read
with section 179, 181, 191 and 418 of the Indian Penal Code.
Given under my hand & seal this
Seal
day(s).
day of
….. (month) 20…. (year). Valid for
Place
Signature, Name and designation of the
issuing authority
Name, Designation & Signature of the Inspection Officer/s
(i)
(ii)
-32-
FORM GST INS-02
ORDER OF SEIZURE
[See rule 139 (2)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section
at _:_ AM/PM in the following premise(s):
67 was conducted by me on
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents / papers and goods found
during the inspection/search, I have reasons to believe that certaingoods liable to confiscation
and/or documents and/or books and/or things useful for or relevant to proceedings under this
Act are secreted in place(s) mentio
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which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents / papers and goods found
during the inspection/search, I have reasons to believe that certain goods liable to
confiscation and/or documents and/or books and/or things useful for or relevant to
proceedings under this Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I
hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with
the goods except without the previous permission of the undersigned:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
Place:
Date:
-35-
Name and Designation of the Officer
Signature of the Witnesses
1.
2.
To:
>
Name and address
Signature
-36-
I……………. ..of…
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule
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ired by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer
are duly paid within ten days ofthe date of demand thereof being made in writing by the said
proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of thiscondition, the
same shall be in full force:
AND the President/Governor shall, at his option, be competent to make good all thelosses
and damages from the amount of the security deposit or by endorsinghis rights under the
above-written bond or both;
IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written
by the obligor(s).
Date:
-37-
Signature(s) of obligor(s).
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted
by
me
this…
..day
of
..(month)..
..(year)…
(designation of
officer)for and on behalf of the President/Governor.
-38-
(Signature of the Officer)
FORM GST INS-05
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other dues
Date:
Act –
Sr.
Tax
Act
No.
Period
Place of
supply
(name of
Tax /
(Amount in Rs.)
Others
Total
Cess
State)
1
2
3
4
5
6
7
Total
-40-
Reference No:
To
GSTIN/ID
Name
Address
SCN Ref. No.
Statement Ref. No.
FORM GST DRC -02
[See rule 142(1)(b)]
Date –
Date –
Section/sub-section under which statement is being issued –
Summary of Statement
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
Date:
(Amount in Rs.)
Sr.
Tax
Act
Place of
Tax/
Others
Total
No.
Period
supply
(name of
Cess
State)
1
2
3
4
5
6
7
Total
-41-
FORM GST DRC-03
[See rule 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN)
or statement
1.
GSTIN
2.
Name
3.
Cause of payment
>
Audit, investigation, voluntary, SCN, others
(specify)
>
4.
Section under which voluntary payment
is made
5.
Details of show cause notice, if
Reference No.
Date of issue
payment is made within 30 days of its
6.
7.
issue
Financial Year
Details of payment made including interest and pen
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ion of proceedings
This has reference to the show cause notice referred to above. As you have paid the
amount of tax and other dues mentioned in the notice along with applicable interest and
penalty in accordance with the provisions of section – the proceedings initiated vide the
said notice are hereby concluded.
Copy to
-44-
Signature
Name
Designation
1. GSTIN
2. Name
3. Details of Show Cause
Notice
4. Financial Year
5. Reply
>
6. Documents uploaded
>
FORM GST DRC – 06
[See rule 142(4)]
Reply to the Show Cause Notice
Reference Date of issue
No.
7. Option for personal hearing
Yes
No
8. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation/Status
-45-
Date
1. Details of order
–
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved ->
c
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ls of demand, if any, after rectification
Sr.
No.
Tax
rate
Turnover
Place of supply
Act
Tax/Cess
(Amount in Rs.)
Interest Penalty
2
3
4
5
6
7
The aforesaid order is rectified in exercise of the powers conferred under section 161 as
under:
To
Copy to
–
>
(GSTIN/ID)
Name
(Address)
-47-
To
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 09
[See rule 143]
Date:
Date:
Order for recovery through specified officer under section 79
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable
under the provisions of the > Act by the aforesaid
person who has failed to make payment of such amount. The details of arrears are given in
the table below:
(Amount in Rs.)
Act
Tax/Cess Interest Penalty
Others
Total
1
Integrated tax
2
3
4
5
6
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the >Actto recover
the amount due from the >as mentioned above.
Place:
Date:
-48-
Sig
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fficer/ 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
-49-
Signature
Name
Designation
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
To,
Please refer to Public Auction Reference no.
of auction conducted on
instant case.
dated
On the basis
you have been found to be a successful bidder in the
within a period of 15 days
You are hereby, required to make payment of Rs.
from the date of auction.
The possession of the goods shall be transferred to you after you have made the full payment
of the bid amount.
Place:
Date:
-50-
Signature
Name
Designation
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 12
[See rule 144(5) & 147(12]
Sale Certificate
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Schedule (Immovable Goods)
Building
No./
Floor
No.
y/
Flat
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; and/or
It is observed that a sum of rupees
person from you; or
is due or may become due to the said taxable
It is observed that you hold or are likely to hold a sum of rupees
the said person.
for or on account of
to the Government forthwith or upon
You are hereby directed to pay a sum of rupees
the money becoming due or being held in compliance of the provisions contained in clause
(c)(i) of sub-section (1) of section 79 of the Act.
Please note that any payment made by you in compliance of this notice will be deemed under
section 79 of the Act to have been made under the authority of the said taxable person and the
certificate from the government in FORM GST DRC – 14 will constitute a good and
sufficient discharge of your liability to such person to the extent of the amount specified in
the certificate.
Also, please note that if you discharge any liability to the said taxable person after receipt of
this notice, you will be personally liable to the State /Central Government under sec
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signation
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
Το
The Magistrate /Judge of the Court of
Demand order no.:
Date:
Period
Sir/Ma'am,
This is to inform youthat as per the decree obtained in your Court on the day of
20……. by
of 20…, a sum of rupees
liable to pay a sum of rupees
..(name of defaulter) in Suit No.
is payable to the said person. However, the said person is
under the provisions of the> Act vide order number
You are requested to execute the decree and credit the net proceeds for settlement of the
outstanding recoverable amount as mentioned above.
Place:
Date:
-54-
Proper Officer/ Specified Officer
To
GSTIN –
Name –
Address –
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 16
[See rule 147(1) & 151(1)]
Date:
Date:
Notice for attachment and sale of immovable/movable goods/shares under section 79
Whereas you have failed to pay the amount of Rs…….
being the arrears of
tax/cess/interes
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he 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.
on.
In the absence of any order of postponement, the auction will be held
..(date) at.
.A.M/P.M. In the event the entire
amount due is paid before the issuance of notice, the auction will be cancelled.
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.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovabl
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58-
Signature
Name
Designation
from the said
FORM GST DRC – 19
[See rule 156]
To,
Magistrate,
>
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Application to the Magistrate for Recovery as Fine
A sum of Rs. >is recoverable from > holding
> on account of tax, interest and penalty payable under the provisions of the Act.
You are requestedtokindly recover such amount in accordance with the provisions of clause
(f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
Details of Amount
Description
Central tax
State/UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Signature
Name
Designation
Date:
-59-
FORM GST DRC – 20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Instalments
1. Name of the taxable person-
2. GSTIN –
3. Period
In accordance with the provisions of section 80 of the Act, I request you to allow me
extension of time upto
for payment of tax/ other dues or to allow me to pay suc
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onnection you are allowed to pay the tax and other dues amounting to rupees
– in monthly instalments.
OR
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been
examined and it has not been found possible to accede to your request for the following
reasons:
Reasons for rejection
Place:
Date:
-61-
Signature
Name
Designation
Reference No.:
Το
FORM GST DRC – 22
[See rule 159(1)]
Date:
Name
Address
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section83
It is to inform that M/s
– (name) having principal place of business at
(address) bearing registration number as
(GSTIN/ID), PAN
is
a registered taxable person under the > Act. Proceedingshave been launched
against the aforesaid taxable person under section > of the said Act to determine the
tax or any other amount due from the said per
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Please refer to the attachment of > account in your> having account no. >, attached vide above referred
order, to safeguard the interest of revenue in the proceedings launched against the person.
Now, there is no such proceedings pending against the defaulting person which warrants the
attachment of the said accounts. Therefore, the said account may now be restored to the
person concerned.
or
Please refer to the attachment of property > attached vide above referred
order to safeguard the interest of revenue in the proceedings launched against the person.
Now, there is no such proceedings pending against the defaulting person which warrants the
attachment of the said property. Therefore, the said property may be restored to the person
concerned.
Copy to
-63-
Signature
Name
Designation
To
The Liquidator/Receiver,
Name of the taxable person:
GSTIN:
Demand order no.:
Date:
FORMGST DRC-24
[See rule 160]
Period:
Intimation to Liquidator for recovery of amount
This has reference to your lette
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