The West Bengal Goods and Services Tax (Third Amendment) Rules, 2017.
1221-F.T. Dated:- 6-7-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1221-F.T.
Dated Howrah, the 6th day of July, 2017
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal 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 West Bengal 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 “State tax, central tax, Union territory tax and integrated tax” sh
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FD-11 to the Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of-
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered
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ection 140,” shall be inserted;
(b) after sub-rule (3), the figures, words, brackets and letter “2. Rule 117(4)(a) to read as follows:”, shall be omitted;
(vii) in rule 119, in the heading, for the word “agent”, the word “job-worker” shall be substituted;
(viii) after rule 138, the following shall be inserted, namely:-
CHAPTER – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorization in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-
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r model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include State tax and central tax 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
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ction (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, 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
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e 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 Ordinance or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the State Government or the Central 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 State Government or the Central 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 provi
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officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the 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
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hed decree, and credit the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
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
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ment or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such 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 na
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his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession 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
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onsidered to be non-competitive due to lack of adequate participation or due to low bids.
148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules 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. Attachm
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of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming 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
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nd Services Tax Act, 2017 and the rules made thereunder; and
(d) any balance, be paid to the defaulter.
155. Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the 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
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b-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under the Ordinance or the Integrated Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Ordinance or the Integrated Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.-(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Tran
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n to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Ordinance in FORM GST DRC -24.
161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
CHAPTER – XIX
Offences and Penalties
162. Procedure for compounding of offences.-(1)An applicant may, either before or after th
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t and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears
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s balance in Electronic Cash ledger
b.
Exports of services- With payment of Tax
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
On account of assessment/provisional assessment/ appeal/ any other order
C.
d.
i.
Select the type of Order:
Assessment/Provisional Assessment/Appeal/ Others
ii.
Mention the following details:
1.
Order No.
2.
Order Date
3.
Order Issuing Authority
4.
Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e.
ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
f.
On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed Exports
(Select the type of supplier/ recipient)
1. Supplies to SEZ Unit
2.
Supplies to SEZ Developer
3. Recipient of Deemed Exports
10
8.
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
[PARTI
g.
Refund of accumulated ITC on account of supplies made to SEZ unit/ SEZ Developer
h.
Ta
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d on goods or
services used for making nil rated or fully exempt supplies.
Signature
Name
–
Designation Status
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.
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
11
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
from to, 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
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axable
value
Supplier
No
Date Value
1
2
3
4
5
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
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
1.
GSTIN
Invoice details
Integrated Tax
BRC/FIRC
of
recipient No. Date Value
SAC
Rate Taxable value Amt.
No.
Date
Amended
Value
(Integrated
Tax)
(If Any)
Debit Note
Integrated
Credit Note
Integrated
Net Integrated
Tax
(If any)
1
2 3
4
5
6
7
∞
9
10
11
12
Tax /
Amended
Tax/
Amended
(If any)
13
=
(11/8)+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
Shipping bill/Bill of
Integrated Tax
EGM Details
BRC/FIRC
PART I]
recipient
export
No. Date
Value
Goods/ HSN/ UQC QTY
Services SAC
No.
Date
Port
Code
Rate Taxable Amt.
Ref No.
Date
No.
Date
value
(G/S)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
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ted
Integrated Tax/ Integrated Tax/ Tax =(12/7) +
Amended (If
Tax) (If
any)
Amended (If
any)
13-14
Any)
1
2
3
5
6
7
9 10
11
12
13
14
15
(GSTR-5: Table 5 and Table 8)
[PART I
Statement 5
Recipient of Deemed exports etc.
PART I]
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
grated Tax
Tax) (If Amended
(If any) 7)+18-|
19
Any) (If any)
GST
Invoice details
IN
of
Rate Tax-
able
value
Amount of Tax
Place of Whether
Amount of ITC available
Amen
Debit
supply input or
ded
Credit
Note Note ITC Inte-
Net
(Name of input
Value
ITC Integrated grated
sup-
(ITC Inte-
plier
Inte-
grated
Tax / Tax
Amended (17/
=
(GSTR-2 Table 3 and Table 6)
State) service/
Capital
goods
(incl plant
and
machin-
ery)/
Ineligible
for ITC
No. Date
Value
Inte-
grated
tax
Central
State/
Cess
Tax
UT Tax
Inte-
Central State/ Cess
grated
Tax
Tax
UT Tax
1
2
3 4
5 6
7
8
9
10
11
12
13
$ 14
15
16
17
18
19
20
20
15
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and
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GAZETTE, EXTRAORDINARY, JULY 06, 2017
Cess
[PART I
17
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR >
(Applicant's Name) GSTIN/ Temporary ID-
(in words) claimed by M/s –
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 Ordinance.
FORM-GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledg
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.
10% of the amount claimed as refund
(to be sanctioned later)
E:
111.
Balance amount (i-ii)
iv.
V.
Amount of refund sanctioned
Bank Details
Bank Account No. as per application
vi.
Name of the Bank
vii.
Address of the Bank/Branch
viii.
IFSC
ix.
MICR
Date:
Place:
Central Tax State /UT Tax Integrated Tax Cess
Signature (DSC):
Name:
Designation:
Office Address:
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
19
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….
Name:
Refund Amount (as per Order):
Description
Integrated Tax
Payment Advice
Central Tax
State/ UT tax
Date
Cess
Net Refund
TIPFO Total TIPFO Total TIPFO Total TIPFO Total
amount
sanctioned
Interest on
delayed Refund
Total
Note 'T' stands Tax; ‘I' stands for Interest; ‘P' stands for Penalty; 'F' stands for Fee and ‘O' stands for Others
Details of the Bank
To
i.
Bank Account no as per application
ii.
Name of the B
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otal TIPFOTotal TIPFO Total
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
Description
Integrated Tax
Central Tax
State/ UT tax
Cess
21
4. Gross amount
to be paid (1-2-3)
5. Amount
adjusted against
outstanding
demand (if any)
under the existing
law or under
the Ordinance.
Demand Order
No……
date…….
Act/Ordinance
Period
6. Net amount to
be paid
TIPFOTotal TIPFOTotal TIPFOTotal TIPFO Total
Note 'T' stands Tax; ‘'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and ‘O' stands for Others
* Strike out whichever is not applicable
1.
I hereby sanction an amount of INR
section 54) of the Ordinance /under section 56 of the Ordinance @
to M/s
having GSTIN
under sub-section (5) of
@Strike out whichever is not applicable
(a) and the amount is to be paid to the bank account specified by him in his application;
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of -rupees is to
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efund sanctioned to you has been completely adjusted against outstanding demands as per details
below:
Refund Calculation
i.
Amount of Refund claimed
ii.
Net Refund Sanctioned on Provisional
Basis (Order No…date)
E:
111.
Refund amount inadmissible rejected
>
iv.
Refund admissible (i-ii-iii)
V.
Refund adjusted against outstanding
demand (as per order no.) under existing
law or under this law. Demand Order
No. date ..
vi. Balance amount of refund
Integrated
Tax
Central
Tax
State/UT
Tax
Cess
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the
outstanding demand under this Ordinance / under the existing law. This application stands disposed as per provisions
under sub-section (…) of Section (…) of the Ordinance.
OR
Part-B
Order for withholding the refund
This has reference to your refund application referred to above and information/ documents furnished in the matter. The
amount of refund sanctioned to you has
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unt:
a. Bank Account Number
b.
Bank Account Type
C.
Name of the Bank
d.
Name of the Account Holder/Operator
e.
Address of Bank Branch
f.
IFSC
g.
MICR
Amount
24
24
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
[PARTI
7.
8.
Reference number and date of furnishing FORM GSTR-11
Verification
I
as an authorised representative of > hereby
solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/
notified by the Government.
Date:
Place:
FORM GST RFD-11
Signature of Authorised Signatory:
Name:
Designation/Status
[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
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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 repre-
sentatives/successors and assigns by these presents; Dated this
day of …………………….………………………..;
WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out
of India without payment of integrated tax;
AND whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-
section (3) of section 16;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
rupees endorsed in favour of the President and whereas the obligor has furnished
of………..
su
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ance 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).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Signature(s) of obligor(s).
Occupation
Occupation
Accepted by me this..
.day of
(month)…
…of
(year)
….. (Designation)
for and on behalf of the President of India.”.
Letter of Undertaking for export of goods or services without payment of integrated tax
(See rule 964)
To
The President of India (hereinafter called the “President”), acting through the proper officer
of…
(address of the registered person) having Goods &
hereinafter called “the undertaker(s)”
day of
to the President
I/We
Services Tax Identification Number No.
including my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these
presents, hereby jointly and severally undertake on this
(a) to export the goods or services supplied without payment of int
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of
..(year)
(Designation)
for and on behalf of the President of India
FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
(Name and Designation of officer)
Whereas information has been presented before me and I have reasons to believe thatۥ
A.
M/s.
has suppressed transactions relating to supply of goods and/or services
☠☠☠â˜
has suppressed transactions relating to the stock of goods in hand,
has claimed input tax credit in excess of his entitlement under the Ordinance
has claimed refund in excess of his entitlement under the Ordinance has indulged in contravention of the
provisions of this Ordinance or rules made thereunder to evade tax under this Ordinance;
OR
is engaged in the business of transporting goods that have escaped payment of tax
is an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of tax
have been stored
has kept accounts or goods in such a manner as is likely to cause evasion
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seize and produce the same forthwith
before me for further action under the Ordinance 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 Ordinance 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
Designation & Signature of the Inspection Officer/s
(i)
(ii)
Signature, Name and designation of the
issuing authority Name,
FORM GST INS-02
ORDER OF SEIZURE
[See rule 139 (2)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted by me on
AM/PM in the following premise(s):
at
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1.
>
2.
>
and on scrutiny o
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mission of the undersigned.
Place:
Name and Designation of the Officer
Date:
Signature of the Witnesses
To:
Sr. No.
1.
2.
>
Name and address
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Signature
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67 was conducted on
AM/PM in the following premise(s):
at
>
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1.
>
2.
>
and on scrutiny of the books of accounts, registers, documents / papers and goods found during the inspection/search,
I have reasons to believe that certain goods liable to confiscation and/or documents and/or books and/or things useful
for or relevant to proceedings under this Ordinance are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby order that you
shall not/shall not cause to remove, part with, or otherwise deal with the goods exc
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.dated..
having value
.rupees involving an amount of tax of
rupees. On my request the goods have been permitted to be released provisionally by the proper
.rupees and a security of
.rupees against
officer on execution of the bond of value
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 Ordinance.
And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten
days of the date of demand thereof being made in writing by the said proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force:
AND the President/Governor shall, at his option, be competent to make good all the losses and damages from the
amount of the security deposit or by endorsing his
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e 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 forth with.
Place:
Date:
Name and Designation of the Officer
To:
>
FORM GST DRC – 01
[See rule 142(1)]
Reference No :
To
Tax Period
GSTIN/ID
Name
Address
Section sub-section under which SCN is being issued –
SCN Reference No.
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
F.Y.
Date
Summary of Show Cause Notice
Date:
Act –
(Amount in Rs.)
Sr. No. Tax Period
Act
2
Place of supply
(name of State)
4
Tax / Cess
Others
Total
5
6
7
1
Total
PART I
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
31
Reference No:
To
GSTIN/ID
Name
Address
FORM GST DRC -02
[See rule 142(1)(b)]
SCN Ref. No.
Statement Ref. No.
Section /sub-section under which statement is being issued –
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
Summary of Statement
Date:
Date:
Date:
(Amount in Rs.)
Sr. No. Tax Period
Act
Place of sup
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there from.
Reference No:
To
FORM GST DRC – 04
[See rule 142(2)]
Signature of Authorized Signatory
Name
Designation/Status
Date
Date:
GSTIN/ID
Name
Address
Tax Period
ARN-
F.Y.
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 –
Reference No :
To
GSTIN/ID
Name
Address
Tax Period
SCN –
ARN-
Signature
Name
Designation
FORM GST DRC-05
[See rule 142(3)]
Date:
F.Y.
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 ۥ, the
proceedings initiated vide the said notice are hereby concluded.
Signature
Name
Designation
PART I
Copy to
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
FORM GST DR
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Y, JULY 06, 2017
[PARTI
5.
Amount deposited
Sr. No.
Tax Period
Act
Tax/ Cess
Interest
Penalty
Others
Total
1
2
3
4
5
6
7
8
Total
Copy to
Reference No.:
FORM GST DRC – 08
[See rule 142(7)]
Signature
Name
Designation
Date:
Rectification of Order
Preamble > (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is passed
Order no.
Provision assessment order no., if any
ARN, if applied for rectification
Date of issue
Order date
Date of ARN
Your application for rectification of the order referred to above has been found to be satisfactory;
It has come to my notice that the above said order requires rectification;
Reason for rectification –
>
Details of demand, if any, after rectification
Sr. No.
Tax rate
Turnover Place of supply Act
Tax/ Cess
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
(GSTIN/ID)
-Name
(Address)
Copy to
PART I
THE KOLKA
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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.
36
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
The auction will be held on
auction, the sale will be stopped.
[PARTI
at…. AM/PM. In the event the entire amount due is paid before the date of
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:
To,
Serial No.
1
Schedule
Description of goods
2
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
N
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Sr. No.
1
Name of the Company
Quantity
2
3
Value
4
10
have been sold to
.at.
for recovery of rupees
in accordance with the provisions of section
CGST/IGST/CESS>> Act/ Ordinance and rules made thereunder on
..in public auction of the goods held
79(1)(b)/(d) 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
for or on account of the said person.
It is observed that you hold or are likely to hold a sum of rupees
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-section (1) of section 79 of the
Ordinance.
Please note that any payment made by you in compliance of this notice will be deemed under section 79 of the Ordinance
to have been made under the authority of the said taxable person and the certificate from the government i
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3 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:
To
FORM GST DRC-15
[See rule 146]
Signature
Name
Designation
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE
The Magistrate /Judge of the Court of
Demand order no.:
Date:
Period:
Sir/Ma'am,
This is to inform you that as per the decree obtained in your Court on the day of
..(name of defaulter) in Suit No..
person. However, the said person is liable to pay a sum of rupees
CGST/IGST/CESS>> Act vide order number
dated
20……. by
of 20…, a sum of rupees
is payable to the said
under the provisions of the> Act.
The immovable goods mentioned in the Table below are, therefore, attached and wil
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n 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.
In the absence of any order of postponement, the auction will be held on..
at..
auction will be cancelled.
..(date)
.A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the
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.
Serial No.
1
Schedule (Movable)
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
Name of
Road
No.
Flat No.
the
Premises
Street
Locality District
/Village
St
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er no.:
Reference number of recovery:
Period:
Designation
FORM GST DRC – 19
[See rule 156]
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 Ordinance. You are requested to kindly recover such amount in
accordance with the provisions of clause (f) of sub-section (1) of section 79 of the Ordinance as if it were a fine
imposed by a Magistrate.
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
Details of Amount
Central tax
State/UT tax
Integrated tax
Cess
Signature
Name
Designation
42
42
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
FORM GST DRC – 20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Installments
1.
Name of the taxable person-
2.
GSTIN –
3.
Period
[PARTI
In accordance with the provisions of section 80 of the Ordinance, I request you to allow me extension of time upto
for payment of tax/ other dues or to a
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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
monthly instalments.
to rupees
in
OR
This has reference to your above referred application, filed under section 80 of the Ordinance. 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:
Reference No.:
To
Name
Address
Signature
Name
Designation
FORM GST DRC – 22
[See rule 159(1)]
Date:
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section 83
It is to inform that M/s
(address) bearing registration number as
under the > Act/ Ordinance. Proceedings have been launched against the aforesaid taxable person
under section > of the said Act/ Ordinance to determine the tax or any other amount due from the said perso
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nstitution/Immovable property registering authority)
Order reference No. –
Date:
Restoration of provisionally attached property / bank account under section 83
Please refer to the attachment of > account in your>
having account no.
attached vide above referred order, to safeguard the interest of revenue in the
proceedings launched against the person. Now, there is no such proceedings pending against the defaulting person
which warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person
concerned.
or
Please refer to the attachment of property > attached vide above referred order to safeguard the interest
of revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the
defaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to
the person concerned.
Place:
Signature
Date:
Copy to
To
The Liquidator/Receiver,
Name of the taxable person:
G
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or Revision or any other proceeding –
Continuation of Recovery Proceedings
Date:
Date:
Date:
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
-dated
> has enhanced/reduced the
dues covered by the above mentioned demand order No..
.dated…
.vide order no.
and the dues now stands at Rs..
.The recovery of enhanced/reduced amount of Rs..
stands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or
revision. The revised amount of demand after giving effect of appeal / revision is given below:
Financial year:
(Amount in Rs.)
Act
Tax
Interest
Penalty
Other Dues
Total Arrears
2
3
4
5
6
Central tax
State / UT tax
Integrated tax
Cess
Place:
Date:
Signature
Name
Designation
46
46
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
[PARTI
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
GSTIN/Temporary ID
Name of the applicant
Address
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ffence
This has reference to your application referred to above. Your application has been examined in the department
and the findings are as recorded below:
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of the of-
fences stated in column (2) of the table below on payment compounding amount indicated in column (3):
PART I
Sr. No.
(1)
THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
Offence
(2)
Compounding amount (Rs.)
(3)
47
Note: In case the offence committed by the taxable person falls in more than one category specified in Column (2), the
compounding amount shall be the amount specified in column (3), which is the maximum of the amounts specified
against the categories in which the offence sought to be compounded can be categorized.
You are hereby directed to pay the aforesaid compounding amount by
(date) and on payment of the
compounding amount, you will be granted immunity from prosecution for the offences listed in column (2)
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