Karnataka Goods and Services Tax (Amendment) Rules, 2017.
04-A/2017 Dated:- 5-7-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETAIRAT
NOTIFICATION (4-A/2017)
No. FD 47 CSL 2017, Bengaluru, Dated: 05-07-2017
PREAMBLE:
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules to amend the Karnataka Goods and Services Tax Rules, 2017, published in Notification No. FD 47 CSL 2017 (No. 4/2017) dated 29.06.2017, in Part IV-A of the Karnataka Gazette Extraordinary No. 611 dated 29th June 2017, namely:-
Rules
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Amendment) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.
2. Amendment of rule 44. – In rule 44 of the Karnataka Goods and Services T
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o export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of-
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are no
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ent”, the words “job-worker/ agent” shall be substituted;
(b) after the words “section 141”, the words “or sub-section (14) of section 142” shall be inserted
6. Insertion of new Chapters XVII, XVIII and XIX. – After rule 138 of the said rules, 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 authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the prop
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t signed by the person from whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax 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 (Central Act 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,
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ection (1) of section 73 or sub-section (1) of section 74 or sub-section
(2) of section 76, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, 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 subsection (8) of section 73 or, as the case may be, tax, interest and penalty u
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deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government 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
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manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the 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-competiti
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ntral Act 5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
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 Au
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to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such 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 a
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ter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession 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
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is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules 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-incharge 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 providi
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the corporation and in the case of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming 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
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r the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
(d) any balance, be paid to the defaulter.
155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the 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
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to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under the Act or the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.-(1) Where the Commissioner decide
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r hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said 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
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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) 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 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
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ORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10 of the said rules, the following forms shall respectively be substituted, namely:-
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Bengaluru, Wednesday, July 5, 2017 (Ashada 14, Shaka Varsha 1939)
FINANCE SECRETAIRAT
NOTIFICATION (4-A/2017)
No. FD 47 CSL 2017
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ry tax and integrated taxâ⬠shall be substituted;
(b) in sub-rule (6), for the letters and word ââ¬ÅIGST and CGST”, the words ââ¬Åcentral tax, State
tax, Union territory tax and integrated taxâ⬠shall be substituted;
3. Amendment of rule 96. In rule 96 of the said rules, in clause (b) of sub-rule(1) and in
sub-rule (3), after the word, letters and figure ââ¬ÅFORM GSTR 3ââ¬, the word, letters and figure ââ¬Åor
FORM GSTR-3B, as the case may be;â⬠shall respectively be inserted;
4. Insertion of new rule 96-A.
namely:-
–
After rule 96 of the said rules, the following shall be inserted,
ââ¬Å96A. 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 ta
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, 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 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.”;
5. Amendment of rule 119. ââ¬â In rule 119 of the said rules,
(a) in the heading, for the word ââ¬Åagentââ¬, the words ââ¬Åjob-worker/ agentâ⬠shall be
substituted;
(b) after the words ââ¬Åsection 141ââ¬, th
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) The proper officer or an authorised officer may entrust upon the owner or the custodian of
goods, from whose custody such goods or things are seized, the custody of such goods or things for
safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or
things except with the previous permission of such officer.
(4) Where it is not practicable to seize any such goods, the proper officer or the authorised
officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST
INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous
permission of 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.
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Where the goods or things seized are of
perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market
price of such goods or things or the amount of tax, interest and penalty that is or may become
payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall
be released forthwith, by an order in FORM GST INS-05, on proof of payment.
(2)
Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect
of the said goods or things, the Commissioner may dispose of such goods or things and the amount
realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in
respect of such goods or things.
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
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-rule (1), he shall intimate the
proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in
FORM GST DRC-05 concluding the proceedings in respect of the said notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section
74 or sub-section (3) of section 76 shall be in FORM GST DRC-06.
(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of
section 74 or sub-section (3) of section 76 shall be uploaded electronically in 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 th
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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
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be required for recovering the amount payable along with the administrative expenditure incurred on
the recovery process.
(2) The said goods shall be sold through a process of auction, including e-auction, for which
a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the
purpose of sale.
(3) The last day for submission of bid or the date of auction shall not 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 participa
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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 ââ¬Åthe third personââ¬), 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
(Central Act 5 of 1908), execute the attached decree, and credit the net p
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immovable property, which shall be removed only on the written instructions
from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
(a) an immovable property, the order of attachment or distraint shall be affixed on the said
property and shall remain affixed till the confirmation of sale;
(b) a movable property, the proper officer shall seize the said property 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.
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(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
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ustody 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.
(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 o
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nsfer, the details of the bidder and the amount paid and upon
issuance of such certificate, the rights, title and interest in the property shall be deemed to be
transferred to such bidder:
Provided that where the highest bid is made by more than one person and one of them is a
co-owner of the property, he shall be deemed to be the successful bidder.
(13) Any amount, 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
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a negotiable instrument, a
share in a corporation, or other movable property not in the possession of the defaulter except for
property deposited in, or in the custody of any court shall be attached by a written order in FORM
GST DRC-16 prohibiting.-
(a) in the case of a debt, the creditor from recovering the debt and 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.
(2)
A copy of such order shall be affixed on some conspicuous part of the office of the
proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of
shares, to the registered address of the corporation and in the case of other movable property, to the
person in possession of th
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r 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 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)
90
(b)
first, be appropriated against the administrative cost of the recovery process;
next, be appropriated against the amount to be recovered;
(c)
next, be appropriated against any other amount due from the defaulter under the Act
or the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax
Act, 2017 or the Union Territory Goods and Services Tax Ac
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posed by him.
7
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
payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount
in instalments 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.
159.
(3)
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pass an
order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is
attached.
(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue
Authority or Transport Authority or any such Authority to place encumbrance on the said movable
or immovable property, which shall be removed only on the 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.
(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 adj
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ancement
of any demand under section 84 shall be issued in FORM GST DRC- 25.
8
Chapter XIX
Offences and Penalties
162. Procedure for compounding of offences.-(1)An applicant may, either before or after the
institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST
CPD-01 to the Commissioner for compounding of an offence.
(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
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concealed any material particulars or had given false evidence. Thereupon such person
may be tried for the offence with respect to which immunity was granted or for any other offence
that appears to have been committed by him in connection with the compounding proceedings and
the provisions the Act shall apply as if no such immunity had been granted.ââ¬;
7. Amendment of Form GST TRAN-1. – In FORM GST TRAN-1 of the said rules, –
(a) the words, brackets, letters and symbol ââ¬Åand [Entry Tax]ââ¬, ââ¬Å/[ ET]”, “[and Entry
Tax]” and “[and ET]ââ¬, wherever they occur, shall be omitted.
(b) in the table relating to sub-entry (c) of entry 5, in column 7, the brackets, figure
and word “[(3) and]” shall be omitted.
8. Substitution of 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. – 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
= = = = = = = =
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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
g.
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 which is subsequently held to be inter-State supply and vice versa
j. Excess payment of tax, if any
k. Any other (specify)
Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
b.
Name of the Bank
110
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 a
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he period fromto-, claimed in the refund application, the incidence of such tax and
interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause
(a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..)
10. Verification
I/We hereby solemnly affirm and declare that the information given herein above
is true and correct to the best of my/our knowledge and belief and nothing has been concealed
therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Part A: Outward Supplies
(GSTR- 1: Table 4 and 5)
GSTIN/UIN
1
11
Statement -1
(Annexure 1)
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
No.
Invoice details
Date
Rate
2
3
Value
4
5
Taxable
value
6
Amount
Place of Supply
Integrated Tax
7
Central Tax
8
State/UT T
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pe:Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
Statement-3
GSTIN of
recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
EGM Details
BRC/FIRC
No.
Date
Value
Goods/
HSN/SAC
UQC
QTY
No.
Date
Port Code
Rate
Services
Taxable Amt.
value
Ref No.
Date
No.
Date
(G/S)
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 mandatory; – in case of goods.
2. BRC/FIRC details are mandatory- in case of Services
Statement 4
Supplies to SEZ/ SEZ developer
Refund Type: On account of supplies made to SEZ unit/ SEZ Developer
(GSTR-1: Table 6B and Table 9)
GSTIN of
recipient
Invoice details
Shipping bill/Bill
of export
Integrated Tax
Amended
Value
Debit Note
Integrated Tax
Credit Note
Integrated Tax /
Net Integrated
No.
Date
Value
No
Date
Rate
Taxable Amt.
Value
(Integrated
Tax)
(If Any)
Amt.
/ Amended
Amended
Tax
=(10/9)+11 ââ¬â
(If any)
(If any)
12
Amt.
Amt.
Amt.
2
3
4
5
6
7
8
10
11
12
13
1
6B: Supplies made to SEZ/ SEZ devel
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x
1
2
3
4
5
6
8
9
10
11
12
13
14
15
16
17
18
19
20
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Details (issued in pursuance of Section 77 (1) and (2), if any:
Order No:
Order Date:
GSTIN/
Details of invoice covering transaction considered as intra-State / inter-State transaction earlier
Transaction which were held inter State / intra-State supply subsequently
UIN
Name
(in case
Invoice details
B2C)
Integrated
Tax
Central
Tax
State/ UT
Tax
Cess Place of Supply
Integrated
(only if different from the
location
Tax
Central
Tax
State/ UT
Tax
No.Date Value Taxable
Amt
Amt
Amt
Amt
Amt
Amt
Amt
Value
of recipient)
Cess Place of Supply
Amt
(only if different from the
location
of recipient)
1 2 3 4 5 6 7 8 9 12 13 14 15
Refund Type: Excess payment of tax, if any in case of Last Return filed.
Refund on account excess payment of tax
(In case of taxpayer who filed last return GSTR-3 – table 12)
Statement 7:
Sr. No
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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
Refund Application Details
Amount of Refund Claimed:
Central Tax
State/UT tax
Integrated Tax
Cess
Total
16
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.
FORM-GST-RFD-04
[See rule 91(2)]
Date:
Sanction Order No:
ÃŽ¤ÃŽ¿
(GSTIN)
(Name)
(Address)
Provisional Refund Order
Refund Application Reference No. (ARN)
Acknowledgement No.
Dated
.Dated
.
.
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional
basis:
Date:
Place:
Sr.
No
Description
Tax
Central State/UT
tax
Integrated Tax
Cess
Amo
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To
(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.
18
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
Dated
.
Refund Sanction/Rejection Order
Date:
Sir/Madam,
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
Integrated Tax
Central Tax
TIPFO Total
T
I
P F
Total
State/UT tax
Cess
TIPFO Total TIPFO Total
1. Amount of refund/interest* claimed
2. Refund sanctioned on provisional
basis (Order No….date) (if applicable)
3. Refund amount inadmissible
>
4. Gross amount to be paid (1-2-3)
5. Amount adjusted against
outstanding demand (if any) under the
existing
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GSTIN _under sub-section (…) of Section (…) of the Act.
Or
*2. I hereby credit an amount of INR
&3. I hereby reject an amount of INR
& Strike-out whichever is not applicable
to M/s
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
Reference No.
ÃŽ¤ÃŽ¿
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
Sir/Madam,
20
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
Dated.
Date:
.
Order for Complete adjustment of sanctioned Refund
Part- A
With reference to your refund application as referred above and further furnishing of information/ filing of documents
against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details
below:
Refund Calculation
Amount of Refund claimed
ii. Net Refund Sanctioned on Provisional Basis
(Order No…date)
iii. Refund
iv.
V.
amount inadmissible rejected
>
Refund admissible (i-ii-iii)
Refund adjusted against outstanding demand
(as per order no.) under existing law or under
this
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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:
22
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
: From To
:
6.
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Details of Bank Account:
a.
Bank Account Number
b.
Bank Account Type
C.
Name of the Bank
d.
Name of the Account Holder/Operator
e.
Address of Bank Branch
f.
IFSC
g.
MICR
Amount
7. Reference number and date of furnishing FORM GSTR-11
8.
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 a
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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
24
Bond for export of goods or services without payment of integrated tax
(See rule 964)
I/We..
.of.
.,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of India
(hereinafter called “the President”) in the sum of..
rupees to be paid to the President for which payment will and
truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal
representatives/successors and assigns by these presents; Dated this………… day of
WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of
India without payment of integrated tax;
and whereas the obligor desires to
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ue:
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.
.day of.
Occupation
Occupation
(month)..
..of
for and on behalf of the President of India.”.
(year)
(Designation)
To
25
Letter of Undertaking for export of goods or services without payment of integrated tax
(See rule 964)
The President of India (hereinafter called the “President”), acting through the proper officer
I/We
Identification Number No.
of..
(address of the registered person) having Goods & Services Tax
hereinafter called “the u
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= = = = = = = =
(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
9.
26
Insertion of new Forms. – After FORM GST TRAN-2 of the said rules, the
following new forms shall be inserted, namely, –
“FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
To
(Name and Designation of officer)
A.M/s.
Whereas information has been presented before me and I have reasons to believe thatââ¬â
âËÅ has suppressed transactions relating to supply of goods and/or services
âââ¬â¡ has suppressed transactions relating to the stock of goods in hand,
âËÅ has claimed input tax credit in excess of his entitlement under the Act
âËÅ has claimed refund in excess of his entitlement under the Act
has indulged in contravention of the provisions of this Act or rules made thereunder to evade tax
under this Act;
OR
B.M/s.
âËÅ is engaged in the
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ch 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.
27
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
Name, Designation & Signature of the Inspection Officer/s
(i)
(ii)
issuing authority
28
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
>
at
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at 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:
>
Name and address
Name and Designation of the Officer
Signature
30
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 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
= = = = = = = =
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= = = = = = = =
ed vide order number
..dated………… having value
an amount of tax of
..rupees involving
rupees. On my request the goods have been permitted to be
released provisionally by the proper officer on execution of the bond of value
and a security of.
..rupees against which cash/bank guarantee has been furnished in
..rupees
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 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 dep
= = = = = = = =
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= = = = = = = =
ËÅÂ 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:
Name and Designation of the Officer
Date:
To:
>
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
33
FORM GST DRC – 01
[See rule 142(1)]
F.Y.
Section sub-section under which SCN is being issued –
Date:
Act –
SCN Reference No.-
Date-
Summary of Show Cause Notice
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
(Amount in Rs.)
Sr.
Tax
Act
Place of supply
Tax /
Others
Total
No.
Period
1
2
3
(name of State)
4
Cess
5
6
7
Total
Reference No:
To
GSTIN/ID
Name
Address
SCN Ref. No.
Statement Ref. No.
FORM GST DRC -02
[See rule 142(1)(b)]
Date –
Date –
Section/sub-section under which statement is being issued –
Summary of Statement
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
Date:
(Amount in Rs.)
Sr.
Tax
Act
Place of supply
Tax/
Others Total
No.
Period
1
2
3
(name of State)
4
Cess
5
6
7
Total
34
FORM GST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iod
ARN –
FORM GST DRC – 04
[See rule 142(2)]
Date:
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
Signature
Name
Designation
Reference No:
To
Tax Period
SCN –
ARN –
GSTIN/ID
Name
Address
35
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.
–
2
Copy to –
1. GSTIN
Signature
Name
Designation
FORM GST DRC – 06
[See rule 142(4)]
Reply to the Show Cause Notice
2. Name
3. Details of Show Cause Notice Reference
Date of issue
No.
4. Financial Year
5. Reply
>
6. Documents uploade
= = = = = = = =
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= = = = = = = =
licable 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
52
Sr.
No.
Tax
rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
(Amount in Rs.)
Penalty
2
3
4
5
7
8
The aforesaid order is rectified in exercise of the powers conferred under section 161 as under:
>
To
(GSTIN/ID)
Copy to
Name
(Address)
10
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
38
FORM GST DRC – 09
[See rule 143]
Date:
Date:
Order for recovery through specified officer under section 79
Whereas a sum of Rs. > on account of tax, cess, interest and penalt
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= = = = = = = =
ight, 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:
Serial No.
Schedule
Description of goods
Quantity
1
2
3
Signature
Name
Designation
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
To,
Please refer to Public Auction Reference no.
auction conducted on
dated
On the basis of
you have been found to be a successful bidder in the instant case.
within a period of 15 days from the
You are hereby, required to make payment of Rs.
date of auction.
The possession of the good
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rmed on…
The sale
Place:
Date:
Signature
Name
Designation
To
The
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
41
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
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
you; or
is due or may become due to the said taxable person from
It is observed that you hold or are likely to hold a sum of rupees
person.
for or on account of the said
to the Government forthwith or upon the
You are hereby directed to pay a sum of rupees
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 bee
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e 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]
To
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
The Magistrate/Judge of the Court of.
DECREE
Demand order no.:
Sir/Ma'am,
Date:
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 person is liable to pay a sum of rupees
under the provisions of the> Act vide order number
dated
You are requested to execute the decree and credit the net proceeds
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tional)
1)
/Building
t
1
2
3
4
5
6
7
8
9
10
Place:
Date:
Schedule (Shares)
Sr. No.
Name of the Company
1
2
Quantity
3
Signature
Name
Designation
44
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 hel
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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
an arrear of land revenue.
from the said defaulter as if it were
Signature
Name
Designation
Place:
Date:
To,
Magistrate,
>
Demand order no.:
Reference number of recovery:
Period:
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 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.
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
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erence No. (ARN) –
Date –
47
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
OR
in
monthly 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 it
has not been found possible to accede to your request for the following reasons:
Reasons for rejection
Place:
Date:
Reference No.:
To
Signature
Name
Designation
FORM GST DRC – 22
[See rule 159(1)]
Date:
Name
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Pr
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disposed of without the prior permission of
this department.
Signature
Name
Designation
Copy to –
Reference No.:
To
Name
Address
48
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Date:
(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 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 defa
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Ž¤ÃŽ¿
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
50
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
enhanced/reduced the dues covered by the
No…
Rs..
dated.
.vide order no.
>has
above
dated
.The recovery of enhanced/reduced amount of Rs..
mentioned demand order
and the dues now stands at
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:
Act
Tax
Interest
Penalty
Other Dues
(Amount in Rs.)
Total Arrears
1
2
3
4
5
6
Central tax
State/UT tax
Integrated tax
Cess
Place:
Date:
Signature
Name
Designation
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ARN
Date –
Date:
Order for rejection / allowance of compounding of offence
This has reference to your application referred to above. Your application has been examined in the
department and the findings are as recorded below:
>
Sr. No.
(1)
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):
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 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
colu
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