The Punjab Goods and Services Tax (Second Amendment) Rules, 2017.
G.S.R.026/P.A.5/2017/S.164/Amd.(2)/2017 Dated:- 18-7-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 18th July, 2017
No. G.S.R.26/P.A.5/2017/S.164/Amd.(2)/2017:- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall be deemed to have come into force on and with effect from the 1st day of July, 2017.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as th
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yment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along 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
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1), after the words “the amount of input tax credit”, the words, sign and figures “of eligible duties and taxes, as defined in Explanation to section 140 of the Act,” shall be inserted.
5. In the said rules, for rule 119, the following rule shall be substituted, namely:-
“119. Declaration of stock held by a principal and job-worker/agent. – Every person to whom the provisions of section 141 or sub-section (12) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.”
6. In the said rules, after rule 138, the following shall be added, 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 t
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icer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.
(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 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
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erred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things.
CHAPTER XVIII
DEMANDS AND RECOVERY
142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying 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,
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ection 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
143. Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer 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
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) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(4) The proper officer may specify the amount of pre-bid 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, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) 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 auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successfu
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rly indicating the details of the liability so discharged.
146. Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value 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:
P
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e Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him.
(4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may 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 off
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t on the date of the order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question under attachment or distraint.
(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such 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 o
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12), shall be paid to the Government by the person to whom the title in such property is transferred.
(14) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction 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.
148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, 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 in this chapter shall take place on a Sunday or other general holidays recognized
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y be standing from transferring the same or receiving any dividend thereon;
(c) in the case of any other movable property, the person in possession of the same from giving it to the defaulter.
(2) A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property 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
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e property.-The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,-
(a) first, be appropriated against the administrative cost of the recovery process;
(b) next, be appropriated against the amount to be recovered;
(c) next, be appropriated against any other amount due from the defaulter under the Act or the 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 and the rules made thereunder; and
(d) any balance, be paid to the defaulter.
155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the 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 amoun
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ection 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount.
(2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount 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, 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
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is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment.
(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said propertyby 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 propert
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ant for the examination of such application.
(3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.
(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, 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 Comm
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=============
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GOVT. OF PUNJAB
Punjab Government Gazette
Part – I
Part-II
EXTRAORDINARY
Published by Authority
CHANDIGARH, WEDNESDAY, JULY 19, 2017
(ASADHA 28, 1939 SAKA)
LEGISLATIVE SUPPLEMENT
Contents
Acts
Nil
Ordinances
Pages
Part-
III
Nil
Delegated Legislation
Part-IV
Notification No. G.S.R.26/P.A.5/2017/
S.164/Amd.(2)/2017, dated the 18th July,
2017, containing amendment in the
Punjab Goods and Services Tax Rules,
2017.
Correction Slips, Republications and
Replacements
.. 761-825
Nil
(xlii )
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 18th July, 2017
761
No. G.S.R.26/P.A.5/2017/S.164/Amd.(2)/2017:- In exercise of the powers
conferred by sect
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, for the word and letters “IGST and CGST”, the words “central
tax, State tax, Union territory tax and integrated tax” shall be substituted.
In the said rules, in rule 96, in clause (b) to sub-rule (1) and in sub-rule (3), after the
word, figure and letters “FORM GSTR 3”, the words, figure and letters “or FORM GSTR-
3B, as the case may be;” shall be inserted and after rule 96, the following rule shall be
inserted, namely:-
66
â 96A. Refund of integrated tax paid on export of goods or services under bond
or Letter of Undertaking.- (1) Any registered person availing the option to supply
goods or services for export without payment of integrated tax shall furnish, prior to
export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional
4.
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
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762
Commissioner, binding himself to pay the tax due along with the interest specified
under sub-section (1) of section 50 within a period
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d the
said amount shall be recovered from the registered person in accordance with the
provisions of section 79.
(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms
of sub-rule (3) shall be restored immediately when the registered person pays the
amount due.
(5) The Government, by way of notification, may specify the conditions and safeguards
under which a Letter of Undertaking may be furnished in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-
rated supply of goods or services or both to a Special Economic Zone developer or a
Special Economic Zone unit without payment of integrated tax”.
In the said rules, in rule 117, in sub-rule (1), after the words “the amount of input tax
credit”, the words, sign and figures “of eligible duties and taxes, as defined in Explanation to
section 140 of the Act,” shall be inserted.
5.
In the said rules, for rule 119, the following rule shall be substituted, namely
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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 person shall not remove, part with, or otherwise deal
with the goods or things except with the previous permission of such officer.
(4) Where it is not practicable to seize any such goods, the proper officer or the authorised
officer may serve on the owner or the custodian of the goods, an order of prohibition in
FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods
except with the previous permission of s
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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 payable by the taxable person, whichever is lower, such goods or, as the case
may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of
payment.
(2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect
of the said goods or things, the Commissioner may dispose of such goods or things and the
amount realize
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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
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(8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall
intimate the proper officer of such payment in FORM GST DRC-03 and the proper
officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect
of the said notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of
section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06.
(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of
section 74 or sub-section (3) of section 76 shall be uploaded electronically in FO
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ocal 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 the recovery process.
(2) The said goods shall be sold through a process of auction, including e-auction, for which
a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and
the purpose of sale.
(3) The last day for submission of bid or the date of auction shall not
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r 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 amount
specified in the notice.
(2) Where the third person makes the payment of the amount specified in the notice issued
under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to
the third person clearly i
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y 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 distraint shall be affixed on
the said property and shall remain affixed till the confirmation of sale;
(b)
a movable property, the proper officer shall seize the said property
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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
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
768
expenses of keeping them in custody are likely to exceed their value, the proper officer may
sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment
or distraint of any property on the ground that such property is not liable to such attachment
or distraint, the proper officer shall investigate the claim or objection and may postpone the
sal
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session 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 one person and one of them
is a co-owner of the property, he shall be deemed to be the successful bidder.
(13) Any amount,
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n the
property sold.
149. Prohibition against sale on holidays.- No sale under the rules in this chaptershall
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 prohibiting.-
(a) in the case of a debt, the creditor from recovering the debt and th
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e 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 circumstances of the case may req
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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
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
771
(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 instal
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= = = = = = = =
Services 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, whi
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was or is not
liable to attachment, and the Commissioner may, after 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 und
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= = = = = = = =
e applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, 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 ap
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ITC accumulated
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)
774
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)
g.
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
h.
Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has
not been issued
i.
j.
Tax paid on an intra-State supply which is subsequently held to be inter-State suppl
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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 belief and nothing has been
concealed therefrom.
We declare that no refund on this acco
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GSTR-2.
776
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
Statement-2
1.
GSTIN
of
Invoice details
Integrated Tax
BRC/FIRC
Amended
Debit Note
Credit Note
Value
Integrated
recipien
SAC
Taxable
No. Date
Value
Rate
Amt.
Date
t
value
No.
(Integrated
Tax)
(If Any)
Tax /
/ Amended
Integrated Tax
Net Integrated
Tax
= (11/8)+12-13
Amended
(If any)
1
2
3
4
5
6
7
8
9
10
11
(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)
Statement-3
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
GSTIN of
Invoice details
recipient No. Date Value
Goods/ HSN/ UQC
Services SAC
QTY
No.
Shipping bill/ Bill of export
Date
Integrated Tax
Port Code Rate
Taxable Amt.
EGM Details
Ref No.
BRC/FIRC
Date
No.
Date
value
1
6A. Exports
2
3
4
(G/S)
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 a
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8)
778
Statement 5
Recipient of Deemed exports etc.
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
GSTIN
Invoice details
Rate Taxable
value
Amount of Tax
Place Whether
Amount of ITC available
Amended
Debit
Credi
Net
of
input or
Value
Note
t
ITC
of
supply
input
Note
Integrat
supplier
service/
(ITC
ITC
ed Tax
(Name
Capital
Integrate
Integrat
ITC
of
goods
d Tax)
ed Tax /
Integ
= (17/
State)
Amende
rated
7)+
(incl
(If Any)
d
Tax/18-19
plant
Ame
and
Integrated Central
State/
Cess
(If any)
nded
machine
Tax
Tax
No
NO
Date
1
2
3
Value
Integrate
d tax
Centra
State
CESS
1
Tax
UT
Tax
+4
5
6
7
8
9
10
10
ry)/
Ineligibl
e for
ITC
UT Tax
(If
any)
=
11
12
113
14
15
16
17
18
1192
20
20
(GSTR-2: Table 3 and Table 6)
779
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:
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
Order No:
Ord
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39 SAKA)
Annexure-2
Certificate
782
This is to certify that in respect of the refund amounting to INR >
(in words) claimed by M/s –
-(Applicant's Name) GSTIN/Temporary ID for the tax period , the incidence of tax and
interest, has not been passed on to any other person. This certificate is based on the examination of the Books of
Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of 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.
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
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
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ed Tax
Tax
Cess
Amount of refund claimed
i.
10% of the amount
ii.
claimed as refund
(to be sanctioned later)
Balance amount (i-ii)
iii.
Amount
of refund
iv.
sanctioned
Bank Details
Bank Account No. as per
V.
application
Name of the Bank
vi.
Address of the Bank
vii.
/Branch
IFSC
viii.
MICR
ix.
Signature (DSC):
Name:
Designation:
Office Address:
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice No: –
To PAO/ Treasury/RBI/Bank
Refund Sanction Order No.
Order Date…..
GSTIN/UIN/Temporary ID <>
Name: <>
Refund Amount (as per Order):
Description
Net
Refund
amount
sanctioned
Interest on
delayed
Integrated Tax
Payment Advice
Central Tax
Date:
State/ UT tax
Cess
785
TIPFO Total TIPFO Total TIPFO Total 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
Details of the Bank
Bank Account no as per application
i.
Name of the Bank
ii
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ble)
3. Refund amount inadmissible
>
786
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
*Strike out whichever is not applicable
&1. I hereby sanction an amount of INR_
@Strike out whichever is not applicable
to M/s
having GSTIN
under sub-section (5) of section 54) of the Act/under section 56 of the Act
@
Note – 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
6. Net amount to be paid
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
(a) and the amount is 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 t
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= = = = = = = =
t of Refund claimed
i.
ii.
Net Refund Sanctioned on Provisional Basis
(Order No…date)
Refund
amount
inadmissible rejected
iii.
>
Refund admissible (i-ii-iii)
iv.
V.
Refund adjusted against outstanding demand
(as per order no.) under existing law or under
this law.. Demand Order No…… date……
Balance amount of refund
vi.
Integrated Tax
Central Tax State/ UT Tax
Cess
Nil
Nil
Nil
I hereby, order that the amount of claimed admissible refund as shown above is completely adjusted against the
outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under
sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
This has 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.
Integrated Central
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the Bank
d.
Name of the Account Holder/Operator
e.
Address of Bank Branch
f.
IFSC
g.
MICR
Amount
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:
Place:
Signature of Authorised Signatory:
Name:
Designation/Status
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST RFD-11
[See rule 96A]
Furnishing of bond or Letter of Undertaking for export of goods or services
791
1. GSTIN
2. Name
3. Indicate the type of document furnished
Bond:
Letter of Undertaking
4. Details of bond furnished
Sr. No. Reference no.
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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 such guarantee
by depositing with the Commissioner the bank guarantee as afore 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 good
= = = = = = = =
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s
(2) Name and Address
Accepted by me this….
..day of.
Occupation
Occupation
(month)..
…of
for and on behalf of the President of India.”.
(year)
(Designation)
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
Letter of Undertaking for export of goods or services without payment of integrated tax
(See rule 96A)
To
The President of India (hereinafter called the “President”), acting through the proper officer
793
I/We
of..
Tax Identification Number No..
(address of the registered person) having Goods & Services
,
hereinafter called “the undertaker(s)
including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these
presents, hereby jointly and severally undertake on this
day of … to the President
(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of
rule 96A;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in
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efore me and I have reasons to believe that
â˜
has suppressed transactions relating to supply of goods and/or services
has suppressed transactions relating to the stock of goods in hand,
â˜
has claimed input tax credit in excess of his entitlement under the Act
â˜
has claimed refund in excess of his entitlement under the Act
â˜
has indulged in contravention of the provisions of this Act or rules made thereunder to evade
tax under this Act;
OR
B. M/s.
â˜
is engaged in the business of transporting goods that have escaped payment of tax
â˜
â˜
is an owner or operator of a warehouse or a godown or a place where goods that have escaped
payment of tax have been stored
has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under
this Act.
C.
OR
☠goods liable to confiscation/documents relevant to the proceedings under the Act are secreted
in the business/residential premises detailed herein below
Therefore,ۥ
â˜
in e
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sonment 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
day(s).
Seal
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)
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST INS-02
ORDER OF SEIZURE
[See rule 139 (2)]
795
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67
was conducted by me on // at _: AM/PM in the following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents/papers and goods found during
the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or
documents and/or books and/or things useful for or relevant to proceedings under this Act a
= = = = = = = =
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= = = = = = = =
-section (2) of Section 67
was conducted on
at : AM/PM in the following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and 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
1
2
Place:
Date:
Signature of the Witnesses
To:
1.
2.
>
Quantity or units
Name and address
3
Make/mark or
model
Remarks
4
5
Name and Designation of the Officer
Signature
PUNJAB GOVT. GAZ
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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 charges demanded by the proper officer are
duly paid within ten days of the date of demand thereof being made in writing by the said proper
officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of this condition, the same
shall be in full force:
AND the President/Governor shall, at his option, be competent to make good all the losses and
damages from the amount of the security deposit or by endorsing his rights under the above-written
bond or both;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by
the obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Signature(s) of obligor(s).
Accepted by me this..
..day of
.(month).
..(year)
(desi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ress
799
(ASAR 28, 1939 SAKA)
FORM GST DRC – 01
[See rule 142(1)]
Date:
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
Act –
(b) Grounds
(c) Tax and other dues
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
Reference No:
Το
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC -02
GSTIN/ID
Name
Address
SCN Ref. No.
Statement Ref. No.
[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:
800
(Amount in Rs.)
Sr.
No.
Tax
Period
Act
Place of
Tax/
Others
Total
supply
Cess
(name of
State)
1
2
3
4
5
6
7
Total
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC-03
[See rule 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against t
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= = = = = = = =
Address
[See rule 142(2)]
F.Y.
Date –
Date:
802
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
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC-05
[See rule 142(3)]
GSTIN/ID
Name
Address
Tax Period
SCN –
ARN-
F.Y.
Date –
Date –
Date:
803
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 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
Signature
Name
Designation
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC – 06
[See rule 142(4)]
Reply to the Show Cause Notice
1. GSTIN
2. Name
3
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/ Cess
Interest Penalty
Others
Total
3
4
5
6
7
8
Total
Copy to
Signature
Name
Designation
Reference No.:
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
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.
Date of issue
Provision assessment order
Order date
no., if any
ARN, if applied for
Date of ARN
Date:
806
rectification
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.
No.
Tax
rate
Turnover
Place of supply
Act
Tax/Cess
(Amount in Rs.)
Interest
Penalty
1
2
3
4
5
6
7
8
The aforesaid order is rectified in exercise of the powers conferred under section 161 as under:
>
To
Copy to-
(GSTIN/ID)
-Name
(Address)
To
10
PUNJAB GOVT. GAZ
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has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs… and interest thereon and admissible
expenditure incurred on the recovery process in accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified in the
Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and
claims attached to the said properties, so far as they have been ascertained, are those specified in
the Schedule against each lot.
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
Sig
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Code
e
Latitude Longitude
(optional) (optional)
Stree Villag
/Building
t
e
1
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
Value
1
2
3
4
have been sold to
auction of the goods held for recovery of rupees
.at..
..in public
in accordance with the provisions of
section 79(1)(b)/(d) of the > Act and rules made
thereunder on and the said
(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
To
The
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
Particulars of defaulter –
GSTIN
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
811
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 suc
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der section 79 of the Act
to the extent of the liability discharged, or to the extent of the liability of the taxable person for
tax, cess, interest and penalty, whichever is less.
Please note that, in case you fail to make payment in pursuance of this notice, 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
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC – 14
[See rule 145(2)]
Certificate of Payment to a Third Person
812
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
for the defaulter named below:
Rs.
dated
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
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very:
Period:
Date:
Date:
814
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/interest/penalty/fee payable by you under the provisions of the > Act.
The immovable goods mentioned in the Table below are, therefore, attached and will be
sold for the recovery of the said amount. You are hereby prohibited from transferring or creating
a charge 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
No./
Floor
No.
Flat No.
1
2
t
4
Name of Road Localit District Stat
the
/
y/
Premises Stree Village
/Building
3
e
PIN
Code
Latitude Longitude
(optiona (optional)
1)
5
6
7
8
9
10
Place:
Date:
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
1
2
3
Signature
Name
Designation
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC –
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l 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 (Immovable)
Building
No./
Floor
No.
Flat No.
Name of
the
Premises
/Building
Stree
t
Road Localit District Stat
y/
Village
e
PIN
Code
Latitude Longitude
(optiona (optional)
1)
1
2
3
4
5
6
7
8
9
10
Place:
Date:
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
1
2
3
Signature
Name
Designation
To
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
816
(ASAR 28, 1939 SAKA)
FORM GST DRC – 18
[See rule 155]
Name & Address of District Collector
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Certificate action under clause (e) of sub-section (1) section 79
I…
has been
……under
do hereby certify that a sum of Rs…
demanded from and is payable by M/s…
> Act, but has not been paid and cannot be recovered from
the said defaulter
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rest
Penalty
Fees
Others
Total
Place:
Date:
Signature
Name
Designation
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
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 such tax/other dues in
-instalments for reasons stated below:
Demand ID
Description
Central tax
State/UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons:
818
Upload Document
Verification
I 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.
Signature of Authorized Signatory
Name
Place
Date –
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC – 21
[See rule 158(2)]
Reference No >
T
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ULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC – 22
[See rule 159(1)]
Date:
820
Name
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section 83
is a
It is to inform that M/s
– (name) having principal place of business at
-(address) bearing registration number as
(GSTIN/ID), PAN
registered taxable person under the > Act. Proceedings have 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 person. As per information available with the department, it
has come to my notice that the said person has a –
>account in your
institution>> having account no. >;
or
property located at .
> 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 warra
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nt / Anticipated 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 >
Date >>
Το
GSTIN
Name
Address
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST DRC – 25
Demand Order No.:
Reference number of recovery:
Period:
[See rule 161]
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
> has
enhanced/reduced the dues covered by the above mentioned demand order
No…dated. ……… vide order no.
dated
and the dues now
stands at Rs..
…The recovery of enhanced/reduced amount of Rs. ……….. stands
continued from the stage at which the recovery proceedings stood immedi
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9 is in the affirmative, the details thereof
DECLARATION
824
(1) I shall pay the compounding amount, as may be fixed by the Commissioner.
(2)
I understand that I cannot claim, as a matter of right, that the offence committed by me
under the Act shall be compounded.
Signature of the applicant
Name
Reference No:
To
GSTIN/ID
PUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
(ASAR 28, 1939 SAKA)
FORM GST CPD-02
Name
Address
ARN
[See rule 162(3)]
Date –
Date:
825
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
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