The Puducherry Goods and Services Tax (Third Amendment) Rules, 2017.
G.O.Ms. No. 16/CT/2017-18 Dated:- 10-7-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
Puducherry Goods and Services Tax (Third Amendment) Rules, 2017 –
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No. 16/CT/2017-18
Puducherry dated 10.07.2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They shall be deemed to have conic into force with effect from the day of July, 2017.
2. In the Puducherry Goods and Services Tax Rules, 2017,
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Document 1GOVERNMENT OF PUDUCHERRY
(Abstract)
Commercial Taxes – Puducherry Goods an
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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:-
“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 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
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e export as allowed under bond or Letter of Undertaking withdrawn in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 Board, 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.”;
(iv) in rule 117, in sub-rule (1), after the words “the amount of input tax credit”, the words
“of eligible duties and taxes, as defined in Explanation 2 to section 140,” shall be inserted;
in rule 119,
(v)
(a) in the heading, for the word “agent”, the words and symbol “job-
worker/agent” shall be substituted;
(b) for the words and figures “sub-section 14 of section 142”, the words,
figures and symbols “section 141 or sub-section (14) of se
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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 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 upo
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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 realized
thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of
such goods or things.
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142.
CHAPTER-XVIII
DEMANDS AND RECOVERY
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,
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RC-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 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 offi
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overing 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 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
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erson”), 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
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 th
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–
(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 in accordance with the
provisions of chapter XIV of the 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 b
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n 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.
(9)The person making the claim or objection must adduce evidence to show that 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
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e 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, including stamp duty, tax or fee payable in respect of the transfer of the property
specified in sub-rule (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 Chapte
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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 until the receipt of a further order from the proper officer;
(b) in the case of a share, the person in whose name the share may 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.
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.
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(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
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rder as the circumstances of the case may
require.
(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a
sale being directed, to purchase the same.
154.
Disposal of proceeds of sale of goods and movable or immovable property.-The amounts
so realised from the sale of goods, movable or immovable property, for the recovery of dues from a
defaulter shall,-
(a)
(b)
(c)
first, be appropriated against the administrative cost of the recovery process;
next, be appropriated against the amount to be recovered;
next, be appropriated against any other amount due from the defaulter under the Act
or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and
Services Tax Act, 2017or any of the State Goods and Services Tax Act, 2017and the rules
made thereunder; and
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(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 cla
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on filed
electronically by a taxable person, in FORM GST DRC- 20,seeking extension of time for the
payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in
installments in accordance with the provisions of section 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)
159.
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, 2017or the Union Territory Goods and Services Tax
Act, 2017 o
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e written instructions from the Commissioner
to that effect.
(3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an
amount equivalent to the market price of such property or the amount that 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.
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(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
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ence.
(2) On receipt of the application, the Commissioner shall call for a report from the concerned
officer with reference to the particulars furnished in the application, or any other information, which
may be considered relevant 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 p
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ted.”
(vii) for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM
GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10”, the following FORMS shall respectively be
substituted, namely:-
“FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-
RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11”.
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FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered/Casual/ Unregistered/Non-resident taxable person
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1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period:
From
To
6. Amount of Refund Claimed:
Act
Tax 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. On account of assessment/provisional assessment/ appeal/ any other order
i. S
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t (to be auto populated from RC in case of registered taxpayer)
a. Bank Account Number
b. Name of the Bank
c.
Bank Account Type
d. Name of account holder
e.
Address of Bank Branch:
f.
IFSC
g. MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
DECLARATION
I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback on goods or services or both and that I have
not claimed refund of the integrated tax paid on supplies in respect of which refund is
claimed.
Signature
Name-
Designation / Status
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
No
14
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
u
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:
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.
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FORM-GST-RFD-02
[See rules90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State /UT tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track Application
Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
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23
Sanction Ord
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al
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
i.
Bank Account no as per application
Name of the Bank
ii.
Name and Address of the Bank /branch
iii.
IFSC
iv.
MICR
V.
Date:
Place:
To
25
25
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
Order No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Sir/Madam,
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
Date:
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
Description
1. Amount of refund/interest
claimed
2. Refund sanctioned on provisional
basis (O
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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.
Date:
Place:
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Signature (DSC):
Name:
Designation:
Office Address:
Reference No.
To
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
Date:
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 adjusted against outstanding
demands as per details below:
Refund Calculation
Amount of Refund
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tate/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:
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29
Signature (DSC):
Name:
Designation:
Office Address:
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30
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c.
Name of the Bank
d.
Name of the Account Holder/Operator
e.
Address of Bank Branch
From To
Amount
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM
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ank 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
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37
I/We………
Bond for export of goods or services without payment of integrated tax
(See rule 964)
..hereinafter called “obligor(s)”, am/are held and firmly bound to the President of India
(hereinafter called “the President”) in the sum of…………rupees to be paid to the President for which payment will and
truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal
representatives/successors
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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 written by the obligor(s).
Signature(s) of obligor(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Accepted by me this…
32
day of.
Occupation
Occupation
(month)..
..of.
for and on behalf of the President of India.”.
(year)
(Designation)
Letter of Undertaking for export of goods or servic
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he 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
Occupation
Occupation
Date
Place
Accepted by me this…
day of.
.. (month)…
33
33
(year)
……. of
(Designation)
for and on behalf of the President of India
To
FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
(Name and Designation of officer)
that-
A.M/s.
Whereas information has been presented before me and I have reasons to believe
has suppressed transactions relating to supply of goods and/or services
has suppressed transactions relating to the stock of goods in hand,
â–¡ has claimed input tax credit in excess of his entitlement under the Act
has claimed refund in excess of his entitlement
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f the powers conferred upon me under sub-section (2) of section 67 of the
Act, I authorize and require you to search the above premises with such assistance as may
be necessary, and if any goods or documents and/or other things relevant to the
proceedings under the 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 search operations, making of false statement or
providing false evidence is punishable with imprisonment and /or fine under the Act read
with section 179, 181, 191 and 418 of the Indian Penal Code.
Given under my hand & seal this …………. day of ……. (month) 20…. (year). Valid for
…… day(s).
Seal
Place
Signature, Name and designation of the
issuing authority
Name, Designation & Signature of the Inspection Officer/s
(i)
33
(ii)
55
35
FORM GST INS-02
ORDER OF SEI
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ooks/
documents/ things
seized
3
Remarks
4
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.
1.
2.
To:
>
37
Name and Designation of the Officer
Name and address
Signature
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section
67 was 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
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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. On my request
…rupees
the goods have been permitted to be released provisionally by the proper officer on execution
of the bond of value _
…rupees and a security of
against which cash/bank guarantee has been furnished in favour of the President/ Governor;
and
WHEREAS I undertake to produce the said goods released provisionally to me as and when
required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer
are duly paid within ten days ofthe date of demand thereof being made in writing by the said
proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of thiscondition, the
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arks
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of
Rs.
(amount in words and digits), being an
amount equivalent to the:
market price of such goods or things
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
42
42
Name and Designation of the Officer
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
FORM GST DRC – 01
[See rule 142(1)]
F.Y.-
Section / sub-section under which SCN is being issued –
SCN Reference No. –
Date –
Summary of Show Cause Notice
43
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
Date:
Act-
Sr.
Tax
Act
No.
Period
Place of
supply
(name of
Tax/
(Amount in Rs.)
Others
Total
Cess
State)
1
2
3
4
5
6
7
Total
Reference No:
To
44
GSTIN/ID
Name
Address
SCN Ref. No.
FORM GST DRC -02
[See rule 142(1)(b)]
Statement Ref. No. –
Date –
Date –
Section /sub-section under which statement is being issued –
Summar
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e and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
45
Name
Designation/Status-
Date-
47
46
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
ARN-
FORM GST DRC-04
[See rule 142(2)]
F.Y.
Date –
Date:
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged
to the extent of the amount paid and for the reasons stated therein.
Copy to-
Signature
Name
Designation
Reference No:
To
Tax Period
SCN-
ARN-
GSTIN/ID
Name
Address
FORM GST DRC-05
[See rule 142(3)]
F.Y.
Date –
Date –
Date:
Intimation of conclusion of proceedings
This has reference to the show cause notice referred to above. As you have paid the
amount of tax and other 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.
47
Copy to
Signature
Nam
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ted
Sr. No. Tax Period
Act Tax/ Cess Interest Penalty Others Total
12345678
Total
Copy to
Signature
Name
Designation
50
50
Reference No.:
FORM GST DRC-08
[See rule 142(7)]
Rectification of Order
Preamble > (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is
passed
Order no.
Date of issue
Provision assessment order
Order date
no., if any
ARN, if applied for
Date of ARN
Date:
rectification
Your application for rectification of the orderreferred toabove has been found to be
satisfactory;
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 Turnover
rate
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
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
R
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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
52
52
Signature
Name
Designation
To,
FORM GST DRC-11
[See rule 144(5) & 147(12)]
Notice to successful bidder
Please refer to Public Auction Reference no.
dated
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ade
. (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:
54
540
Signature
Name
Designation
To
The
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 is due or may become due to the said taxable
person from you; or
It is observed that you hold or are likely to hold a sum of rupees for or on account of
the said person.
You are hereby directed to pay a sum of rupees to the Government forthwith or upon
the money becoming due or being held in compliance of the provisions contained in clause
(c)(i) of sub-
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follow.
Place:
Date:
55
55
Signature
Name
Designation
59
56
FORM GST DRC-14
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
, you have discharged your liability by making a payment
of Rs.
dated
for the defaulter named below:
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will constitute a good and sufficient discharge of your liability to above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
Designation
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
To
The Magistrate /Judge of the Court of
Demand order no.:
Date:
Sir/Ma'am,
Period
This is to inform youthat as per the decree obtained in your Court on the day of
….20…… by.
…(name of defaulter) in Suit No..
of 20…, a sum of rupees is payable to the said person. However, the said p
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ds
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
No.
Flat No.
Name of Road Localit District Stat
the
Premises Stree Village
PIN
الا
e
Code
Latitude Longitude
(optiona (optional)
1)
58
12 Building 4 5 6 7 8 9 10
Place:
Date:
59
Schedule (Shares)
Sr. No. Name of the Company
1
2
Quantity
3
Signature
Name
Designation
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
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r
Demand order no.:
Reference number of recovery:
Period:
I……..
Date:
Date:
Certificate action under clause (e) of sub-section (1) section 79
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:
62
62
Signature
Name
Designation
from the said
To,
Magistrate,
FORM GST DRC – 19
[See rule 156]
>
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.
Y
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nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Place –
Date –
64
Reference No >
To
GSTIN
Name
Address
Demand Order No.
Reference number of recovery:
Period –
Application Reference No. (ARN) –
FORM GST DRC-21
[See rule 158(2)]
>
Date:
Date:
Date-
Order for acceptance/rejection of application for deferred payment / payment in
instalments
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment payment of tax/other dues in instalments has been
examined and in this connection, you are allowed to pay tax and other dues by – (date)
or in this connection you are allowed to pay the tax and other dues amounting to rupees
-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
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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
48
67
Reference No.:
To
FORM GST DRC-23
[See rule 159(3), 159(5) & 159(6)]
Date:
Name
Address
(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. Ther
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4
5
6
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 >>
To
GSTIN
Name
Address-
Demand Order No.:
Reference number of recovery:
Period:
FORM GST DRC-25
[See rule 161]
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
This has reference to the initiation of recovery proceedings against you vide above referred
recovery reference number for a sum of Rs………
The Appellate /Revisional authority/Court
>
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
Compounding amount (Rs.)
(3)
Note: In case the of
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