The Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
GO.Ms. No. 288 Dated:- 12-7-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
(Commercial Taxes-Il)
THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017-NOTIFYING CERTAN RULES AND TO AMEND CERTAIN NOTIFIED RULES.
[GO.Ms. No.288, Revenue (Commercial Taxes-Il), 12th July, 2017.]
In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
2. In the Andhra Pradesh Goods and Services Tax Rules, 2017,
=============
Document 1Registered No. HSE-49/2016
GOVERNME
OF ANDHR
RA PR
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o force with effect from the 1st day of July, 2017.
2.
In the Andhra Pradesh Goods and Services Tax Rules, 2017,
(i)
in rule 44,
(a)
in sub-rule (2), for the words “integrated tax and state tax”, the words “central tax,
State tax, Union territory tax and integrated tax” shall be substituted;
(b)
(ii)
(iii)
in sub-rule (6), for the words and letters “IGST and CGST”, the words “central tax,
State tax, Union territory tax and integrated tax” shall be substituted;
in rule 96,
(a) in sub-rule(1), in clause (b), and
(b) in sub-rule (3),
after the words, figures and letters “FORM GSTR 3”, the words and figures “or FORM
GSTR-3B, as the case may be;” shall be inserted;
after rule 96, the following rule shall be inserted, namely:-
“96-A.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 Le
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id 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under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall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 Chief Commissioner, 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 rule 103, the word 'Chief' before the word 'Comm
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nspection 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-01authorising 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 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.
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
(4) Where it is not practicable to seize any such goods, the pr
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tax”
shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess,
if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the
appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the
tax, interest and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or
hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or
things or the amount of tax, interest and penalty that is or may become 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
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73 or, as the case may be, tax,
interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper
officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement,
accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73
or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the
service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST
DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in
respect of the said notice.
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ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
(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 o
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cified officer” shall mean any officer of the Central Government
or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation
or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the
Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.- (1)Where any amount due from a
defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of
clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market
value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount
payable along with the administrative expenditure incurred on 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
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nsfer the possession of the said goods to the successful bidder and issue a certificate in
FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of
recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction
and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction
is considered to be non-competitive due to lack of adequate participation or due to low bids.
145.
Recovery from a third person.-(1)The proper officer may serve upon a person referred to in clause (c)
of sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice in FORM GST
DRC-13 directing him to deposit the 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 certifi
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to such movable and immovable property as may be required for the recovery of the
amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share
in a corporation, or other movable property not in the possession of the defaulter except for property deposited
in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue
Authority or Transport Authority or any such Authority to place encumbrance on the said movable or
immovable property, which shall be removed only on the written instructions from the proper officer to that
effect.
(3)Where the property subject to the attachment or distraint under sub-rule (1) is-
(a) an immovable property, the order of attachment or distraint shall be affixed on the said property and
shall remain affixed till the confirmation of sale;
(b)a movable property, the proper off
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fy the amount of pre-bid deposit to be furnished in the manner specified by such
officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful
bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may
be.
(7)The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from
the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping
them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any
property on the ground that such property is not liable to such attachment or distraint, the proper officer shall
investigate the claim or objection and may postpone the sale for such time as he may deem fit
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, 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 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) A
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days.-No sale under the rules under the provision of this chapter shall
take place on a Sunday or other general holidays recognized by the Government or on any day which has been
notified by the Government to be a holiday for the area in which the sale is to take place.
150.
Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the
jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge
shall depute sufficient number of police officers for providing such assistance.
151.
Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a
corporation, or other movable property not in the possession of the defaulter except for property deposited in, or
in the custody of any court shall be attached by a written order in FORM GST DRC-16prohibiting.-
(2)
(a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment
thereof
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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 require.
(2) The other partners shall be at liberty at any
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or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST
DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of
land revenue.
156.
Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the
Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate
Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC-
19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
157.
Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he
may be proceeded against under this Chapter as if he were the defaulter.
158.
Payment of tax and other amounts in instalments.-(1)On an application filed electronically by a
taxable person, in FORM GST DRC- 20,seeking extension of time for the paymen
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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.
Provisional attachment of property.-(1) Where the Chief 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 Chief Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or
Transport Authority or any such Authority to place encumbrance on the said movable or immovable property,
which shall be removed only on the written instructions from the Commissi
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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 Chief 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.
162.
Chapter – XIX
Offences and Penalties
Procedure for compounding of offences.-(1)An applicant may, either before or after the institution of
prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Chief
Commissioner for compounding of an offence.
(2) On rece
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rest 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 Chief 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 Chief
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
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ITC accumulated
d.
e.
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)
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports
(Select the type of supplier/recipient)
1. Supplies to SEZ Unit
2. Supplies to SEZ Developer
3. Recipient of Deemed Exports
July 12, 2017]
g.
ANDHRA PRADESH GAZETTE EXTRAORDINARY
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. Tax paid on an intra-State supply whi
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AORDINARY
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id -, solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
section 54..)
10. Verification
I/We hereby solemnly affirm and declare that the information given
herein above is true and correct to the best of my/our knowledge and belief and nothing has
been concealed therefrom.
We decl
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ated from GSTR-1 and GSTR-2.
Statement-2
14
ANDHRA PRADESH GAZETTE EXTRAORDINARY
1.
GSTIN
Invoice details
Integrated Tax
BRC/ FIRC
of
recipien
SAC
No.
Date
Value
Rate
t
Taxable
value
Amt.
Date
No.
Amended
Value
(Integrated
Tax)
(If Any)
Debit Note
Credit Note
Integrated
Tax/
Amended
/ Amended
(If any)
Integrated Tax
Net Integrated
Tax
= (11/8)+12-13
1
2
3
4
6
7
8
10
11
(If any)
12
13
14
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
6A. Exports
BRC/FIRC details are mandatory in case of services
[Part-I
Refund Type:Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
Statement-3
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
15
GSTIN of
recipient
No.
Date Value
Invoice details
Goods/
Services
HSN/
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
SAC
value
(G/S)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
6A. Exports
Note 1. Shipping Bill and EGM are
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Net Integrated
Tax
= (12/7)+13
-14
15
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports etc.
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
17
GSTIN
Invoice details
Rate Taxable
Amount of Tax
Place
Whether
Amount of ITC available
Amended
Debit
Credit
value
of
input or
Value
Note
Note
of
supplier
supply
input
service/
(ITC
ITC
ITC
(Name
Capital
Integrated Integrated
of
goods (incl
Tax)
Tax /
Integrated
Tax /
State)
Amended
Amended
plant and
Integrated Central
State/ Cess
(If Any)
machinery)/
Tax
Tax
(If any)
(If any)
No
Date
Value
Integrated
Central State/
CESS
tax
Tax
UT
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Ineligible
UT
for ITC
Tax
19
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:
18
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
Order No:
Order Date:
GSTIN/
UIN
Details of invoice covering transaction c
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g 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.
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
21
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
State/
Union Terr
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-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:
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
23
Payment Advice No: –
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
To PAO/ Treasury/RBI/ Bank
Refund Sanction Order No.
Order Date…….
GSTIN/UIN/Temporary ID
Dated
Refund Sanction/Rejection Order
This has reference to your above mentioned application for refund filed under 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
24
24
ANDHRA PRADESH GAZETTE EXTRAORDINARY
Description
Integrated Tax
Central Tax
State/ UT tax
Cess
T
I
P F
O Total
T
P
FO Total
T
I
P F O Total TIPF 0
Total
1. Amount of refund/interest*
[Part-I
claimed
2. Refund s
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above and the remaining amount of -rupees is to
be paid to the bank account specified by him in his application”.
#Strike-out whichever is not applicable.
Or
*2. I hereby credit an amount of INR
&3. I hereby reject an amount of INR
& Strike-out whichever is not applicable
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
to M/s
having GSTIN
under sub-section (…) of Section (…) of the Act.
25
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
46
26
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM-GST-RFD-07
Reference No.
To
[See rule 92(1), 92(2) & 96(6)]
Date:
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
Dated..
Order 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 adjuste
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due to the following reasons:
Refund Order No.:
Date of issuance of Order:
Sr.
Refund Calculation
No.
Integrated Central
Tax
Tax
State/UT Tax
Cess
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
iii.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
[Part-I
July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
29
29
1. UIN
2. Name :
3. Address
4. Tax Period (Quarter)
: From To
5. Amount of Refund Claim
:
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a.
Bank Ac
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= = = = = = = =
king
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
2
3
4
–
Note Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5. Declaration –
5
(i)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on
export of goods or services.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the
amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory
Name
Designation/Status
Date
[Part-I
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
Bond for export of goods or services without payment of integrated tax
(See rule 96-A)
31
I/We……………..of..
_, hereinafter called “obligor(s)”, am/are held and firmly bound to
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obligor and his representative observe all the provisions of the Act in respect of export
of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the
public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore
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s all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of
export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount
equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this……..
…day of.
Occupation
Occupation
(month)..
(year)
…of
(Designation)
for and on behalf of the President of India
July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
To
[See rule 139 (1)]
(Na
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mises detailed herein below
Therefore,ۥ
in exercise of the powers conferred upon me under sub-section (1) of section 67 of the
Act, I authorize and require you to inspect the premises belonging to the above
mentioned person with such assistance as may be necessary for inspection of goods or
documents and/or any other things relevant to the proceedings under the said Act and
rules made thereunder.
â˜
OR
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the above premises with such assistance as may
34
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
be necessary, and if any goods or documents and/or other things relevant to the
proceedings under the Actare found, to seize and produce the same forthwith before me
for further action under the Act and rules made thereunder.
Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer
the questions relevant to inspection
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nd/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 seize the following goods/books/ documents and things:
A) Details of Goods seized:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
36
ANDHRA PRADESH GAZETTE EXTRAORDINARY
B) Details of books / documents / things seized:
Sr.
Description
No
of books/documents/
1
things seized
2
No. of books /
documents/things
Remarks
seized
3
4
[Part-I
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things
except with the previous permission of the undersigned.
Place:
Date:
Signature of the Witnesses
Sr. No.
To:
1.
2.
>
Name and Designation of the Officer
Name and address
Signature
July 12, 2017] ANDHRA PRADESH GAZETTE EX
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= = = = = = = =
Place:
Date:
Name and Designation of the Officer
38
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
Signature of the Witnesses
1.
2.
To:
>
Name and address
Signature
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
39
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
I……………………..hereinafter called “obligor(s)” am held andfirmly bound to the
President of India (hereinafter called “the President”) and/or the Governor of
..(State) (hereinafter called “the Governor”) inthe sum of………………………..rupees to
be paid to the President the Governor for whichpayment will be made. I jointly and
severally bind myself and myheirs/ executors/ administrators/legal representatives/successors
and assigns by these presents; datedthis
day of …………….
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods
have been seized vide order number
_ dated having value
…rupees involving an amount of tax of.
.rupees and a security
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signed the dayhereinbefore written
by the obligor(s).
Signature(s) of obligor(s).
40
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
Date:
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.
(Signature of the Officer)
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS
NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
No
1
Description
of goods
2
Quantity or units
Make/mark or
model
Remarks
3
4
5
41
and since these goods are of perishable or hazardous nature and since an amount of
Rs.
amount equivalent to the:
â˜
ã…
market price of such goods or things
(amount in words and digits), being an
the amoun
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x/
Others
Total
No.
Period
supply
(name of
Cess
State)
1
2
3
4
5
6
7
Total
43
44
ANDHRA PRADESH GAZETTE EXTRAORDINARY
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
>
Section under which voluntary payment
Audit, investigation, voluntary, SCN, others
(specify)
>
4.
is made
5.
Details of show cause notice, if
Reference No.
Date of issue
payment is made within 30 days of its
issue
6.
7.
Financial Year
Details of payment made including interest and penalty, if applicable
[Part-I
(Amount in Rs.)
Sr. No.
Tax
Period
Act Place of supply
(POS)
Tax/ Interest
Cess
Penalty, if
applicable
Total
Ledger
Debit
Date of
utilised
entry
debit
(Cash/
no.
entry
Credit)
2
3
4
5
6
7
8
9
10
11
8. Reasons, if any –
>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has b
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ncluded.
Copy to
Signature
Name
Designation
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 06
[See rule 142(4)]
Reply to the Show Cause Notice
1. GSTIN
2. Name
3. Details of Show Cause
Notice
4. Financial Year
5. Reply
>
6. Documents uploaded
>
Reference Date of issue
No.
7. Option for personal hearing
Yes
No
8. Verification-
47
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.
Date –
48
48
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
1. Details of order
(a) Order no.
(b) Order date
(c) Tax period –
2. Issues involved ->
classification, valuation, rate of tax, suppression of
turnover, excess ITC claimed, excess refund released,
place of supply, others (specify)
3. Description of goods / services
Sr. No.
HSN
–
Description
[Part-I
4. De
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is rectified in exercise of the powers conferred under section 161 as
under:
To
Copy to
–
>
(GSTIN/ID)
Name
(Address)
49
50
50
To
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 09
[See rule 143]
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
[Part-I
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
1
Tax/Cess Interest Penalty
Others
Total
2
3
4
5
6
Integrated tax
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:
Signature
Name
Designation
July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 10
[See rule 144(2)]
Notic
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again put up for
auction and resold.
Place:
Date:
Schedule
Serial No.
Description of goods
Quantity
1
2
3
Signature
Name
Designation
51
52
To,
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
[Part-I
Please refer to Public Auction Reference no.
dated
On the basis
of auction conducted on
instant case.
you have been found to be a successful bidder in the
You are hereby, required to make payment of Rs.
within a period of 15 days
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:
Signature
Name
Designation
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 12
[See rule 144(5) & 147(12]
Demand order no.:
Reference no. of recovery:
Period:
Sale Certificate
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Building Floor
No./
No.
Flat No.
Sche
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the > Act by > holding > who has failed to make payment of such amount; 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
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above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
Designation
56
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
To
The Magistrate /Judge of the Court of…
Demand order no.:
Date:
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:
Proper Officer/ Specified Officer
July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
To
GSTIN-
Name –
Address –
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 16
[Se
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TRAORDINARY
FORM GST DRC – 17
[See rule 147(4)]
Notice for Auction of Immovable/Movable Property under section 79(1) (d)
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs. and interest thereon and
admissible expenditure incurred on the recovery process in accordance with the provisions of
section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots
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.
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STIN …….under
> Act, but has not been paid and cannot be recovered
from the said defaulter in the manner provided under the Act.
>
The said GSTIN holder owns property/resides/carries on business in your jurisdiction the
particulars of which are given hereunder: –
>
You are requested to take early steps to realise the sum of rupees
defaulter as if it were an arrear of land revenue.
Place:
Date:
Signature
Name
Designation
from the said
62
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
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 requestedto kindly 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
Descripti
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= = = = = = = =
>
To
GSTIN
Name
Address
Demand Order No.
Reference number of recovery:
Period –
FORM GST DRC – 21
[See rule 158(2)]
Application Reference No. (ARN) –
>
Date:
Date:
Date –
Order for acceptance/rejection of application for deferred payment / payment in
instalments
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been
examined and in this connection, you are allowed to pay tax and other dues by (date)
or in this connection you are allowed to pay the tax and other dues amounting to rupees
-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:
Signature
Name
Designation
July 12, 2017]
Re
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the said account or any other account operated
by the aforesaid person on the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior
permission of this department.
Copy to-
Signature
Name
Designation
66
Reference No.:
To
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Name
Address
Date:
[Part-I
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Order reference No. –
Date –
Restoration of provisionally attached property / bank account under section83
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
perso
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ate / 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
80
68
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
Reference No >
Date >>
FORM GST DRC – 25
[See rule 161]
To
GSTIN
Name
Address
Demand Order No.:
Date:
Reference number of recovery:
Date:
Period:
Reference No. in Appeal or Revision or any other proceeding –
Date:
Continuation of Recovery Proceedings
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in
respect of the offences stated in column (2) of the table below on payment compounding
amount indicated in column (3):
Sr. No.
(1)
Offence
(2)
Compounding amount (Rs.)
(3)
Note: In case the offence committed by the taxable person falls in more than one category
specified in Column (2), the compounding amount shall be the amount
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2017 (Act No.16 of 2017), the Government hereby makes the following amendment to the Andhra Pradesh
Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules,
2017.
(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
2.
In the Andhra Pradesh Goods and Services Tax Rules, 2017,
(i)
in rule 44,
(a)
in sub-rule (2), for the words “integrated tax and state tax”, the words “central tax,
State tax, Union territory tax and integrated tax” shall be substituted;
(b)
(ii)
(iii)
in sub-rule (6), for the words and letters “IGST and CGST”, the words “central tax,
State tax, Union territory tax and integrated tax” shall be substituted;
in rule 96,
(a) in sub-rule(1), in clause (b), and
(b) in sub-rule (3),
after the words, figures and letters “FORM GSTR 3”, the words and figures “or FORM
GSTR-3B, as the case may be;” shall be inserted;
after rule 96, the following rule shall be
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ntained 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 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 Chief Commissioner, by way of notification, may specify the conditions and
safeguards under which a Letter of Undertaking may be furnished in place of a b
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lowing shall be added, namely:-
“Chapter – XVII
Inspection, Search and Seizure
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-01authorising 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 goo
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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 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 s
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mmary 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, 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
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de 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
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 mu
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ayment 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 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 (hereafte
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-(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:
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 tha
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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
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 prefe
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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 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 issua
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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 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 prop
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the amount of his debt to the proper
officer, and such payment shall be deemed as paid to the defaulter.
July 12, 2017]
152.
ANDHRA PRADESH GAZETTE EXTRAORDINARY
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 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
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s 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 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
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NDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
(a) the taxable person has already defaulted on the payment of any amount under the Act or the
Integrated Goods and Services Tax Act, 2017or 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 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.
Provisional attachment of property.-(1) Where the Chief 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
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(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 chief 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 Chief 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 –
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lication.
July 12, 2017]
(4)
ANDHRA PRADESH GAZETTE EXTRAORDINARY
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)
Theapplication 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 Chief 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 Chief
Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings,
con
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Interest
Penalty
Fees
Others
Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d.
e.
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)
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports
(Select the type of supplier/recipient)
1. Supplies to SEZ Unit
2. Supplies to SEZ Developer
3. Recipient of Deemed Exports
J
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gnature
Name-
Designation/Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include
ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation / Status
ப
11
12
ANDHRA PRADESH GAZETTE EXTRAORDINARY
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id -, solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund
under clause (a) or clause
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Name
Whether input or
input service/
Capital goods (incl
plant and
Amount of ITC available
Integrated
Tax
Central
Tax
State/
Cess
UT Tax
Integrated Central State/
CESS
of State)
tax
UT
Tax
machinery)/
Ineligible for ITC
Tax
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
Statement-2
14
ANDHRA PRADESH GAZETTE EXTRAORDINARY
1.
GSTIN
Invoice details
Integrated Tax
BRC/ FIRC
Amended
Debit Note
Credit Note
Value
of
Integrated
recipien
SAC
Taxable
No. Date
Value
Rate
Amt.
Date
t
value
No.
(Integrated
Tax)
(If Any)
Tax /
Amended
/ Amended
(If any)
Integrated Tax
Net Integrated
Tax
= (11/8)+12-13
(If any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
6A. Exports
BRC/FIRC details are mandatory in case of services
[Part-I
Refund Type:Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
Statement-3
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
15
GSTIN of
r
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e Integrated
Amount
Central
State /
Cess
Supply
Tax
Tax
UT
(Name
Tax
of State)
1
2
3
4
5
6
7
8
9
10
11
Place of Amended
Value
(Integrated
Tax)
(If Any)
12
Debit Note
Integrated
Tax /
13
Amended
(If any)
Credit Note
Integrated
Tax /
Amended
(If any)
14
16
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
Net Integrated
Tax
= (12/7)+13
-14
15
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports etc.
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
17
GSTIN
Invoice details
Rate Taxable
value
Amount of Tax
Place
Whether
Amount of ITC available
Amended
Debit
Credit
of
input or
Value
Note
Note
of
supplier
supply
input
(ITC
ITC
ITC
service/
(Name
Capital
of
State)
goods (incl
plant and
Tax)
Integrated Integrated Integrated
Tax /
Amended
Tax /
Amended
Integrated Central State/ Cess
(If Any)
machinery)/
Tax
Tax
(If any)
(If any)
No
Date
Value
Integrated
tax
Central
State/ CESS
Tax
UT
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Ineligible
for ITC
UT
Tax
19
Statement 6:
Refund
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eturn Date of filing return
1
2
3
4
Statement 7:
Integrated Tax
5
Tax Payable
Central Tax State/ UTTax Cess
6
7
8
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
19
20
20
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
Annexure-2
Certificate
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.
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
21
FORM-GST
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o your above mentioned application for refund, the following amount is sanctioned to you on a
provisional basis:
Date:
Place:
Sr.
Description
No
tax
Central State /UT Integrated Tax
Tax
Cess
Amount of refund
i.
claimed
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:
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
23
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
Dated
Refund Sanction/Rejection Order
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
>
Upon examination of your application, the amount of refund sanctioned to you, after adjustme
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o be paid to the bank account specified by him in his application;
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is to
be paid to the bank account specified by him in his application”.
#Strike-out whichever is not applicable.
Or
*2. I hereby credit an amount of INR
&3. I hereby reject an amount of INR
& Strike-out whichever is not applicable
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
to M/s
having GSTIN
under sub-section (…) of Section (…) of the Act.
25
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
46
26
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM-GST-RFD-07
Reference No.
To
[See rule 92(1), 92(2) & 96(6)]
Date:
(GSTIN/UIN/Temp. ID No.)
(Name)
(Add
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tion (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
28
ANDHRA PRADESH GAZETTE EXTRAORDINARY
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
Tax
Tax
State/UT Tax
Cess
Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
iii.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
[Part-I
July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN
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thorised
Name:
Designation/Status
30
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST RFD-11
[See rule 96A]
Furnishing of bond or Letter of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished
4. Details of bond furnished
Bond:
Letter of Undertaking
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
2
3
4
–
Note Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5. Declaration –
5
(i)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on
export of goods or services.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the
amount of integrated tax payable in respect of export of goods or services.
Signature of A
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ommissioner has required the obligor to furnish bank guarantee for an amount
rupees endorsed in favour of the President and whereas the obligor has furnished such
guarantee by depositing with the Chief 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 goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
guar
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ators, 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 respect of
export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount
equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and
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at 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.
C.
OR
â˜
goods liable to confiscation / documents relevant to the proceedings under the Act are
secreted in the business/residential premises detailed herein below
Therefore,ۥ
in exercise of the powers conferred upon me under sub-section (1) of section 67 of the
Act, I authorize and require you to inspect the premises belonging to the above
mentioned person with such assistance as may be necessary for inspection of goods or
documents and/or any other things relevant to the proceedings under the said Act and
rules made thereunder.
â˜
OR
in exercise of the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the above premises with such assistance as may
34
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
be necessary, and if any goods or documents and/or other things r
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= = = = = = = =
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) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of
section 67, I hereby seize the following goods/books/ documents and things:
A) Details of Goods seized:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
36
ANDHRA PRADESH GAZETTE EXTRAORDINARY
B) Details of books / documents / things seized:
Sr.
Description
No
of books/documents/
1
things seized
2
No. of books /
documents/things
Remarks
seized
3
4
[Part-I
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that h
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n 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:
37
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
Place:
Date:
Name and Designation of the Officer
38
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
Signature of the Witnesses
1.
2.
To:
>
Name and address
Signature
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
39
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
I……………………..hereinafter called “obligor(s)” am held andfirmly bound to the
President of India (hereinafter called “the President”) and/or the Governor of
..(State) (hereinafter called “the Governor”) inthe sum of………………………..rupees to
be paid to the President the Governor for whichpayment will be made. I jointly and
severally bind myself and myheirs/ executors/ administrators/legal represe
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ion, 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 endorsing his rights under the
above-written bond or both;
IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written
by the obligor(s).
Signature(s) of obligor(s).
40
Date:
Place:
Witnesses
ANDHRA PRADESH GAZETTE EXTRAORDINARY
(1) Name and Address
(2) Name and Address
Date
Place
Accepted
[Part-I
by
me
this….
..day
of
…(month)…
..(year)……
(designation of
officer)for and on behalf of the President /Governor.
(Signature of the Officer)
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS
NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
No
1
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T DRC -02
[See rule 142(1)(b)]
GSTIN/ID
Name
Address
SCN Ref. No.
Statement Ref. No.
–
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
Cess
(name of
State)
1
2
3
4
5
6
7
Total
43
44
ANDHRA PRADESH GAZETTE EXTRAORDINARY
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
>
Section under which voluntary payment
Audit, investigation, voluntary, SCN, others
(specify)
>
4.
is made
5.
Details of show cause notice, if
Reference No.
Date of issue
payment is made within 30 days of its
issue
6.
7.
Financial Year
Details of payment made including interest and penalty, if applicable
[Part-I
(Amount in Rs.)
Sr. No.
Tax
Period
Act Place of supply
(POS)
Tax/ Interest
Cess
Penalty, if
applica
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s
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
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 06
[See rule 142(4)]
Reply to the Show Cause Notice
1. GSTIN
2. Name
3. Details of Show Cause
Notice
4. Financial Year
5. Reply
>
6. Documents uploaded
>
Reference Date of issue
No.
7. Option for personal hearing
Yes
No
8. Verification-
47
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.
Date-
48
48
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
1. Details of or
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atisfactory;
It has come to my noticethat 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
Interest
(Amount in Rs.)
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)
49
50
To
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 09
[See rule 143]
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
[Part-I
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
1
Tax/Cess Interest Penalty
Others
Total
2
3
4
5
6
Integrated tax
Central tax
St
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eld on
at…. AM/PM. In the event the entire amount due is paid
before the date of auction, the sale will be stopped.
The price of each lot shall be paid at the time of sale or as per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for
auction and resold.
Place:
Date:
Schedule
Serial No.
Description of goods
Quantity
1
2
3
Signature
Name
Designation
51
52
To,
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
[Part-I
Please refer to Public Auction Reference no.
dated
On the basis
of auction conducted on
instant case.
you have been found to be a successful bidder in the
You are hereby, required to make payment of Rs.
within a period of 15 days
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:
Signature
Name
Designation
July 12, 2017]
ANDHRA PRADESH GAZETTE EXTRAO
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e
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:
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
the provisions of the > Act by > holding > who has failed to make payment of such amount; and/or
It is observed that a sum of rupees
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
certific
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DRC-13 bearing reference no.
_, you have discharged your liability by making a payment
of Rs.
dated
for the defaulter named below:
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will constitute a good and sufficient discharge of your liability to above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
Designation
56
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
To
The Magistrate /Judge of the Court of…
Demand order no.:
Date:
Period
Sir/Ma'am,
This is to inform youthat as per the decree obtained in your Court on the day of
………..(name of defaulter) in Suit No.
…. 20……. by
of 20…, a sum of rupees
liable to pay a sum of rupees
is payable to the said person. However, the said person is
under the provisions of the> Act vide order number dated
You are requested
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lit District Stat
the
y/
e
PIN
Code
Latitude Longitude
(optiona (optional)
Flat No. Premises Stree Village “D)
1
2
3
4
5
6
7
8
9
10
57
58
Place:
Date:
ANDHRA PRADESH GAZETTE EXTRAORDINARY
Schedule (Shares)
Sr. No.
Name of the Company
1
2
Quantity
3
[Part-I
Signature
Name
Designation
July 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 17
[See rule 147(4)]
Notice for Auction of Immovable/Movable Property under section 79(1) (d)
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs. and interest thereon and
admissible expenditure incurred on the recovery process in accordance with the provisions of
section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots
specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
the liabilities and claims attached t
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ORDINARY
61
FORM GST DRC – 18
[See rule 155]
To
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……
do hereby certify that a sum of Rs…….
has been
demanded from and is payable by M/s
holding GSTIN …….under
> Act, but has not been paid and cannot be recovered
from the said defaulter in the manner provided under the Act.
>
The said GSTIN holder owns property/resides/carries on business in your jurisdiction the
particulars of which are given hereunder: –
>
You are requested to take early steps to realise the sum of rupees
defaulter as if it were an arrear of land revenue.
Place:
Date:
Signature
Name
Designation
from the said
62
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
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
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Upload Document
Verification
I hereby solemnly affirm and declare that the information given here in above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from.
Signature of Authorized Signatory
Name
Place
Date –
64
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
Reference No >
To
GSTIN
Name
Address
Demand Order No.
Reference number of recovery:
Period –
FORM GST DRC – 21
[See rule 158(2)]
Application Reference No. (ARN) –
>
Date:
Date:
Date –
Order for acceptance/rejection of application for deferred payment/payment in
instalments
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment payment of tax/other dues in instalments has been
examined and in this connection, you are allowed to pay tax and other dues by (date)
or in this connection you are allowed to pay the tax and other dues amounting to rupees –
-in-monthly instalments.
OR
This has reference to your above re
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erson has a –
>account in your > having account no. >;
or
property located at .
In order to protect the interests of revenue and in exercise of the powers conferred under
section 83 of the Act, I
(name),
(designation), hereby provisionally
attach the aforesaid account/property.
No debit shall be allowed to be made from the said account or any other account operated
by the aforesaid person on the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior
permission of this department.
Copy to-
Signature
Name
Designation
66
Reference No.:
To
ANDHRA PRADESH GAZETTE EXTRAORDINARY
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Name
Address
Date:
[Part-I
(Bank/Post Office/Financial Institution/Immovable property registering authority)
Order reference No. –
Date –
Restoration of provisionally attached property / bank account under section83
Please refer to the attachment of > account in your> havin
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iving intimation of your
appointment as liquidator for the > holding >.In this
connection, it is informed that the said company owes / likely to owe the following amount to
the State/Central Government:
Current/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
68
ANDHRA PRADESH GAZETTE EXTRAORDINARY
[Part-I
Reference No >
Date >>
FORM GST DRC – 25
[See rule 161]
To
GSTIN
Name
Address
Demand Order No.:
Date:
Reference number of recovery:
Date:
Period:
Reference No. in Appeal or Revision or any other proceeding –
Date:
Continuation of Recovery Proceedings
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in
respect of
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