The Maharashtra Goods and Services Tax (Third Amendment) Rules, 2017.
15/2017-State Tax Dated:- 4-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 4th July 2017
NOTIFICATION
Notification No. 15/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST.1017/CR 107/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July 2017.
2. In the Maharashtra Goods and Services Tax Rules, 2017,
(i) in rule 44,
(a) in sub-rule (2), for the words “State tax”,
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hin 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 person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be wi
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of stock held by a principal and job-worker or agent.-Every person to whom the provisions of section 141 or sub-section (12) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.”
(vi) 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 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, documen
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are an inventory of such goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.-For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appoi
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covery
142. Notice and order for demand of amounts payable under the Act.-(1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or subsection (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
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ctification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
143. Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government 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
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eed their value, the proper officer may sell them forthwith.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the 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.
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shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due : 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 15
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operty to be sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such 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
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on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession 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
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el the process of auction and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.-No sale under the rules 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 officerin- charge of the jurisdictional police station as may
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er officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming 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 th
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;
(c) next, be appropriated against any other amount due from the defaulter under the Act or Central Goods and Service Tax 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 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 applic
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nal officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services 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 o
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respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said 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, inte
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d has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.
(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the 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 grante
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ing rules further to amend the Maharashtra Goods and
Services Tax Rules, 2017, namely :ââ¬â
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Third
Amendment) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July 2017.
2. In the Maharashtra Goods and Services Tax Rules, 2017,
(i) in rule 44,
(a) in sub-rule (2), for the words ââ¬ÅState taxââ¬, the words “central tax, State tax, Union
territory tax and integrated tax” shall be substituted;
(b) in sub-rule (6), for the words and letters “IGST and CGST”, the words “central
tax, State tax, Union territory tax and integrated taxâ⬠shall be substituted;
(ii) in rule 96,
(a) in sub-rule (1), in clause (b), and
(b) in sub-rule (3),
after the words, figures and letters “FORM GSTR 3ââ¬, the words and figures ââ¬Åor
FORM GSTR-3B, as the case may be;” shall be inserted;
(iii) after rule 96, the following rule shall be inserted, namely :ââ¬â
” 96A. Refund of integrated tax
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ods 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 person fails to pay the amount mentioned in the said sub-rule, the export
as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the
said amount shall be recovered from the registered person in accordance with the
provisions of section 79.
(4
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ection 142 apply
shall, within ninety days of the appointed day, submit a declaration electronically in FORM
GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished
goods, as applicable, held by him on the appointed day.”
(vi) after rule 138, the following shall be inserted, namely:-
“CHAPTER – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.ââ¬â(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-sec
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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, inter alia, description, quantity or unit,
make, mark or model, where applicable, and get it signed by the person from whom such goods or
documents or books or things are seized.
140. Bond and security for release of seized goods.-(1) The seized goods may be
released on a provisional basis upon execution of a bond for the value of the goods in FORM GST
INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of
applicable tax, interest and penalty payable.
Explanation. For the purposes of the rules under the provisions of this Chapter, the
“applicable taxâ⬠shall include central tax and State tax or central tax and the Union territory tax,
a
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things, the Commissioner may dispose of such goods or things and the amount
realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable
in respect of such goods or things.
CHAPTER- XVIII
Demands and Recovery
142. Notice and order for demand of amounts payable under the Act.ââ¬â(1) The proper
officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-
section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a
summary thereof electronically in FORM GST DRC-02,
specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes
payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73
or, as the case may be, tax, interest and penalty in accordance with the provis
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ent 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.ââ¬âWhere any amount payable by a
person (hereafter referred to in this rule as ââ¬Åthe defaulter”) to the Government
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and estimate the market value of such goods and proceed to sell only
so much of the goods as may be required for recovering the amount payable alongwith the
administrative expenditure incurred on the recovery process.
(2) The said goods shall be sold through a process of auction, including e-auction, for which a
notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the
purpose of sale.
(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen
days from the date of issue of the notice referred to in sub-rule (2):
Provided that where the goods are of perishable or hazardous nature or where the expenses
of keeping them in custody are likely to exceed their value, the proper officer may sell them
forthwith.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner
specified by such officer, to make the bidders eligible to participate in the auction, which may be
returned to the unsucc
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¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©,
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is
received or the auction is considered to be non-competitive due to lack of adequate participation
or due to low bids.
145. Recovery from a third person.-(1) The proper officer may serve upon a person
referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the
third person”), a notice in FORM GST DRC-13 directing him to deposit the amount specified in
the notice.
(2) Where the third person makes the payment of the amount specified in the notice issued
under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third
person clearly 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
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n the custody of any Court, shall be attached
in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned
Revenue Authority or Transport Authority or any such Authority to place encumbrance on the
said movable or immovable property, which shall be removed only on the written instructions
from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under sub-rule (1) isââ¬â⬢
(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,
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e.
(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):
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Provided that where the goods are of perishable or hazardous nature or where the
expenses of keeping them in custody are likely to exceed their value, the proper officer may
sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment or
distraint of any property on the ground that such property is not liable to such attachment or
distraint, the proper officer shall investigate the claim or
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was, on the said date, in the
possession of the defaulter as his own property and not on account of any other person, or was in
the possession of some other person in trust for him, or in the occupancy of a tenant or other
person paying rent to him, the proper officer shall reject the claim and proceed with the process
of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11
requiring him to make the payment within a period of fifteen days from the date of such notice
and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying
the details of the property, date of transfer, the details of the bidder and the amount paid and
upon 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
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ition against sale on holidays.ââ¬âNo 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.ââ¬âThe 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
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©,
à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥Â
and the said officer-in-charge shall depute sufficient number of police officers for providing such
assistance.
151. Attachment
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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.ââ¬âWhere 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.ââ¬â(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,
= = = = = = = =
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= = = = = = = =
oods 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.ââ¬âWhere 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.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤
= = = = = = = =
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ioner shall
call for a report from the jurisdictional officer about the financial ability of the taxable person to
pay the said amount.
(2) Upon consideration of the request of the taxable person and the report of the jurisdictional
officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable
person further time to make payment and/or to pay the amount in such monthly instalments, not
exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where
(a) the taxable person has already defaulted on the payment of any amount under the
Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and
Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the
recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the
preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017
or the Union
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by the taxable person, whichever is lower, then such property shall be released
forthwith, by an order in FORM GST DRC-23, on proof of payment.
(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of
the said property of perishable or hazardous nature, the Commissioner may dispose of such
property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee
or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under
sub-rule (1), file an objection to the effect that the property attached was or is not liable to
attachment, and the Commissioner may, after affording an opportunity of being heard to the
person filing the objection, release the said property by an order in FORM GST DRC- 23.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§Ã
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ion, 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 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
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connection with the compounding
proceedings and the provisions the Act shall apply as if no such immunity had been granted.”;
(vii) for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-
05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10ââ¬, the following FORMS
shall respectively be substituted, namely:ââ¬â
“FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM
GST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11ââ¬.
à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬ – à ¥¨à ¥¦à ¥¦ – à ¥¨
à ¼Â
à ¥§à ¥¦
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM-GST-RFD-01
[See rule 89(1)]
Application for R
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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.
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥§
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
Excess payment of tax, if any
j.
k.
Any other (specify)
8.
Details of Bank Account (to be auto popula
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¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
–
solemnly
affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax,
interest, or any other amount for the period fromto-, claimed in the refund application,
the incidence of such tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund
under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
section 54..)
10.
Verification
I/We hereby solemnly af
= = = = = = = =
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t of Tax
of
supplier
No Date
Value
3
4
6
8
9
10
11
12
Note -The data shall be auto-populated from GSTR-1 and GSTR-2.
13
14
15
16
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥©
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
Statement-2
1.
GSTIN
of
Invoice details
Integrated Tax
BRC/FIRC
Amended
Debit Note
Credit Note
recipient
Value
(Integrated
Tax)
(If Any)
Integrated
Tax /
Amended
(If any)
/ Amended
Integrated Tax
(If any)
Net Integrated
Tax
= (11/8)+12-13
SAC
Taxable
No.
Date
Value
Rate
Amt.
Date
value
No.
1
2
3
4
5
6
8
9
10
11
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
à ¥§à ¥ª
à ¤®Ã
= = = = = = = =
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= = = = = = = =
¾Ã ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ
' à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥«
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
No.
Date
Value
No
Date
Rate
Taxable Amt.
Amended
Value
(Integrated
Tax)
(If Any)
Amt.
Debit Note
Integrated
Credit Note
Tax /
Amended
Integrated Tax /
Amended
(If any)
Net
Integrated
Tax
(If any)
Amt.
Amt.
= (10/9) +
11 – 12
Amt.
Value
1
2
3
4
5
6
7
8
9
10
11
12
13
6B: Supplies made to SEZ/ SEZ developer
(GSTR-5: Table 5 and Table 8)
à ¥§à ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾
= = = = = = = =
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ce/
Debit
Note
Capital
Amended
Note
(Name
goods
Value
Invoice details
Amount of Tax
GSTIN
of
(incl
Rate
of
supplier
Taxable
value
State)
plant and
Integrated
Tax
Central
Tax
State/U
T Tax
Cess
ITC
(ITC
Integrate
machiner
Integrate
y)/
Ineligible
for ITC
d Tax)
(If Any)
d Tax /
Amended
(If any)
Integrat
ed Tax
Amend
ed
(If any)
Net ITC
Integrated
Tax
= (17/7)+
18-19
ITC
(GSTR-2: Table 3 and Table 6)
State/
NNN
No
Date Value
Integrated
tax
Central
UT
CESS
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
à ¥§à ¥Â
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/
UIN
Details of invoice covering transaction considered as intra -State / inter-State transaction
earlier
Transaction which were held inter State / intra-State supply
subsequently
Name
Invoice details
(in case
B2C)
Integrated
Tax
Central
State/ UT
= = = = = = = =
Plain text (Extract) only
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¹Ã ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ
' à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥§à ¥¯
à ¥¨à ¥¦
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR >
(in words) claimed by M/s
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the incidence of tax
and interest, has not been passed on to any other
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ent
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State/UT tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track Application
Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
à ¥¨à ¥§
à ¥¨à ¥¨
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Sanction Order No:
To
(GSTIN)
(Name)
(Add
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Plain text (Extract) only
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à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Payment Advice No: Ãâ·
–
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
amount
sanctioned
Interest on
delayed
Refund
Total
TIPFO Total TIPFO Total TIPFO Total TIPFO Total
Note – 'T' stands Tax; ââ¬Â¨I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and ââ¬Â¨O' stands for Others
i
111
iv
Details of the Bank
Bank Account no as per application
Name of the Bank
Name and Address of the Bank/branch
IFSC
MICR
V
Date:
Place:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
è§Ãâ¢ââ¬Å¾Ãâ¢ââ¬Å¾Ãâ¢â⬡
à ¥¨à ¥©
Order No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Sir/Madam,
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4)
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©à ¥¯
4. Gross amount to be paid (1-2-3)
5. Amount adjusted against
outstanding demand (if any) under
the existing law or under the Act.
Demand Order No.
Act Period
date.
6. Net amount to be paid
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
to M/s
having GSTIN
under sub-section (5) of section 54) of the Act/under section 56 of the Act
@Strike out whichever is not applicable
#
(a) and the amount is to be paid to the bank account specified by him in his application;
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥¨à ¥
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
¥Âª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
Dated.
Date:
Order for Complete adjustment of sanctioned Refund
Part- A
>
Refund admissible (i-ii-iii)
iv.
V.
Refund adjusted against outstanding demand
(as per order no.) under existing law or under
this law.. Demand Order No.
date
Balance amount of refund
vi.
Integrated
Tax
Central
State/UT
Cess
Tax
Tax
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the
outstanding demand under this Act / under the existing law. This application stands disposed as per provisions
under sub-section (…) of Section (…) of the Act.
OR
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤Â
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à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
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)
: From To
5.
Amount of Refund Claim
:
Central Tax
State/UT Tax
Integrated Tax
Cess
6.
b.
C.
Total
Details of Bank Account:
a.
Bank Account Number
Bank Account Type
Name of the Bank
d.
Name of the Account Holder/Operator
e.
Address of Bank Branch
f.
IFSC
g.
MICR
7.
Amount
8.
Reference number and date of furnishing FORM GSTR-11
Verification
I
as an authorised representative of >
hereby solemnly a
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hed
4. Details of bond furnished
Bond:
Letter of Undertaking
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
1
2
3
4
Note – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5
à ¥¨à ¥¯
5. Declaration –
(i)
(111)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on
export of goods or services.
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the
amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory
Name
Designation Status
Date
à ¥©à ¥¦
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤Â
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section 16;
of..
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
such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act
in respect of export of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with
interest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this
obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be
in full force and virtue:
AND the President shall, at his option, be competent to make good all the loss and damages,
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ut payment of integrated tax
(See rule 964)
ÃŽ¤ÃŽ¿
The President of India (hereinafter called the “President”), acting through the proper officer
à ¥©à ¥§
I/We
of…
& Services Tax Identification Number No..
(address of the registered person) having Goods
hereinafter called “the
undertaker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and
assigns by these presents, hereby jointly and severally undertake on this
President
day of
_
to the
(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-
rule (1) of rule 96A;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect
of export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an
amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till
the date of
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N OR SEARCH
[See rule 139 (1)]
(Name and Designation of officer)
A. M/s.
Whereas information has been presented before me and I have reasons to believe thatââ¬â
has suppressed transactions relating to supply of goods and/or services
has suppressed transactions relating to the stock of goods in hand,
has claimed input tax credit in excess of his entitlement under the Act
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.
âËÅÂ
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 of tax payable under this Act.
OR
C.
goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the
business/
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©Ã ¥©
goods or documents and/or other things relevant to the proceedings under the Act are found, to seize
and produce the same forthwith before me for further action under the Act and rules made thereunder.
Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the
questions relevant to inspection / search operations, making of false statement or providing false
evidence is punishable with imprisonment and /or fine under the Act read with section 179, 181, 191
and 418 of the Indian Penal Code.
Given under
my
hand & seal this
Seal
Place
day of
(month) 20…. (year). Valid for day(s).
Name, Designation & Signature of the Inspection Officer/s
(i)
(ii)
Signature, Name and designation of the
issuing authority
à ¥©à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥
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uantity or units
Make/mark or
model
Remarks
15
1
2
3
4
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
(B) Details of books / documents / things seized:
Sr.
No
Description
of books/documents /
things seized
1
2
No. of books /
documents/ things
seized
3
Remarks
4
à ¥©à ¥«
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things
except with the previous permission of the undersigned.
Place:
Date:
Signature of the Witnesses
Sr.
No.
1.
2.
To:
>
Name and Designation of the Officer
Name and address
Signature
à ¥©à ¥¬
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Â
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e powers conferred upon me under sub-section (2) of section 67, I
hereby order that you shall not/shall not cause to remove, part with, or otherwise deal with
the goods except without the previous permission of the undersigned:
Sr.
No
Description
of goods
Quantity or units
Make/mark or
model
Remarks
1
2
3
4
5
Place:
Date:
Name and Designation of the Officer
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Signature of the Witnesses
1.
2.
To:
>
Name and address
Signature
à ¥©à ¥Â
à ¥©à ¥®
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤ÂÃ
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ees
the goods have been permitted to be released provisionally by the proper officer on execution
of the bond of value
..rupees and a security of
against which cash/bank guarantee has been furnished in favour of the President/ Governor;
and
WHEREAS I undertake to produce the said goods released provisionally to me as and when
required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper
officer are duly paid within ten days of the date of demand thereof being made in writing by
the said proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of this condition, the
same shall be in full force:
AND the President/Governor shall, at his option, be competent to make good all the losses
and damages from the amount of the security deposit or by endorsing his rights under the
above-written bond or both;
IN THE WITNESS THEREOF these presents have bee
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¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM GST INS-05
ORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS
NATURE
[See rule 141(1)]
Whereas the following goods and/or things were seized on
from the
following premise(s):
>
which is/are a place/places of business/premises belonging to:
>
>
Details of goods seized:
Sr.
No
1
Description
of goods
2
Quantity or units
Make/mark or
model
Remarks
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of
Rs.
amount equivalent to the:
market price of such goods or things
(amount in words and digits), being an
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
Name and Designation of the Officer
Reference No:
To
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤Â
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N/ID
Name
FORM GST DRC -02
[See rule 142(1)(b)]
Address
SCN Ref. No.
Statement Ref. No.
Date-
Date –
Section/sub-section under which statement is being issued –
Summary of Statement
(a) Brief facts of the case
(b) Grounds
(c) Tax and other dues
Date:
(Amount in Rs.)
Sr. No.
Tax Period
Place of supply
Act
Tax/ Cess
Others
Total
(name of State)
1 2 3 4 5 67
Total
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM GST DRC-03
[See rule 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN)
or statement
1.
GSTIN
2.
Name
3.
Cause of payment
>
Audit, investigation, voluntary, SCN, others (specify)
>
4.
Section under which
voluntary
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§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
GSTIN/ID
Name
Address
Tax Period
ARN –
FORM GST DRC – 04
[See rule 142(2)]
F.Y.
Date –
Date:
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged
to the extent of the amount paid and for the reasons stated therein.
Copy to
Signature
Name
Designation
Reference No:
To
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
GSTIN/ID
Name
Address
Tax Period
SCN –
ARN –
FORM GST DRC-05
[See rule 142(3)]
F.Y.
Date –
Date –
Date:
à ¥ªà ¥«
Intimation of conclusion of proceedings
This has reference to the
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ion given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation / Status
Date –
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
1.
Details of order
(a) Order no.
(b) Order date
(c) Tax period –
2.
Issues involved
>
classification, valuation, rate of tax, suppression of
turnover, excess ITC claimed, excess refund released,
place of supply, others (specify)
Description of goods / services
3.
Sr. No.
HSN
Description
à ¥ªà ¥Â
4.
Details of demand
(Amount in Rs.)
Sr. No.
Tax
rate
Turnover
Place of supply
Act
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otice that the above said order requires rectification;
Reason for rectification –
>
Details of demand, if any, after rectification
Sr.
Tax
Turnover
Place of supply
Act
Tax/ Cess
Interest
(Amount in Rs.)
Penalty
No.
rate
1
2
3
4
5
7
The aforesaid order is rectified in exercise of the powers conferred under section 161 as
under:
To
Copy to
–
>
(GSTIN/ID)
Name
(Address)
To
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM GST DRC – 09
[See rule 143]
à ¥ªà ¥¯
88
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Order for recovery through specified officer under section 79
Whereas a sum of Rs. > on account of tax,
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e:
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.
The auction will be held on
at. AM/PM. In the event the entire amount due is
paid before the date of auction, the sale will be stopped.
The price of each lot shall be paid at the time of sale or as per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for
auction and resold.
Place:
Date:
Schedule
Serial No.
Description of goods
Q
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¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC – 12
[See rule 144(5) & 147(12]
Sale Certificate
This is to certify that the following goods:
Sr. No.
1
Date:
Date:
Schedule (Movable Goods)
Description of goods
2
Quantity
3
Schedule (Immovable Goods)
Building Floor
No./
Name of
No.
Flat No.
the
Premises
Road/ Locality/ District State PIN
Street Village
Latitude Longitude
Code (optional)
(optional)
/Building
1
2
3
4
5
6
7
8
9
10
Schedule (Shares)
Sr. No.
Name of the Company
Quantity
Value
1
2
3
4
I have been sold to
.at.
.in
in accordance with the
public auction of the goods held for recovery of rupees
provisions of section 79(1)(b)/(d) of the > Act and
rules made thereunder on
and the sa
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observed that a sum of rupees
person from you; or
is due or may become due to the said taxable
It is observed that you hold or are likely to hold a sum of rupees
the said person.
for or on account of
to the Government forthwith or
You are hereby directed to pay a sum of rupees
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 Act.
Please note that any payment made by you in compliance of this notice will be deemed
under section 79 of the Act to have been made under the authority of the said taxable person
and the certificate from the government in FORM GST DRC – 14 will constitute a good and
sufficient discharge of your liability to such person to the extent of the amount specified in
the certificate.
Also, please note that if you discharge any liability to the said taxable person after receipt
of this notice, you will be personally liable to the State/Central Government under section 79
of the A
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liability by making a payment
for the defaulter named below:
of Rs.
dated
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will constitute a good and sufficient discharge of your liability to above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
Designation
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
To
The Magistrate/Judge of the Court of
Demand order no.:
Date:
Period
44
Sir/Ma'am,
This is to inform you that as per the decree obtained in your Court on the day of
20
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hereas you have failed to pay the amount of Rs..
being the arrears of
tax/cess/interest/penalty/ fee payable by you under the provisions of the > Act.
The immovable goods mentioned in the Table below are, therefore, attached and will
be sold for the recovery of the said amount. You are hereby prohibited from transferring or
creating a charge on the said goods in any way and any transfer or charge created by you
shall be invalid.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Quantity
3
Schedule (Immovable)
Building
No./
Floor
No.
the
Name of Road/ Locality/ District State
Street Village
PIN Latitude Longitude
Code (optional) (optional)
Flat No.
Premises
/Building
1 2 3 4 5 6 7 8 9 10
Place:
Date:
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠Ã
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n 79.
The sale will be by public auction and the goods shall be put up for sale in the lots
specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
the liabilities and claims attached to the said properties, so far as they have been ascertained,
are those specified in the Schedule against each lot.
on…….
In the absence of any order of postponement, the auction will be held
(date) at..
.A.M/P.M. In the event the entire
amount due is paid before the issuance of notice, the auction will be cancelled.
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.
Schedule (Movable)
Sr. No.
1
Description of goods
2
Schedule (Immovable)
Quantity
3
Building
Floor
Name of
No./
No.
Flat No.
the
Premises
Road/ Locality/ District State PIN
Street Village
Latitude Longitude
Code (optional) (optional)
/Building
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y:
Period:
I…
Date:
Date:
Certificate action under clause (e) of sub-section (1) section 79
do hereby certify that a sum of Rs…
has
been demanded from and is payable by M/s …..
holding GSTIN …….under
> Act, but has not been paid and cannot be recovered
from the said defaulter in the manner provided under the Act.
>
The said GSTIN holder owns property/resides/carries on business in your jurisdiction
the particulars of which are given hereunder: –
>
You are requested to take early steps to realise the sum of rupees
defaulter as if it were an arrear of land revenue.
Place:
Date:
Signature
Name
Designation
from the said
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥Â
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¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM GST DRC – 20
[See rule 158(1)]
Application for Deferred Payment/ Payment in Instalments
1.
Name of the taxable person-
2.
GSTIN –
3.
Period
In accordance with the provisions of section 80 of the Act, I request you to allow me
extension of time upto
for payment of tax/ other dues or to allow me to pay such
-instalments for reasons stated below:
tax/other dues in
Demand ID
Description
Tax/Cess
Interest
Penalty
Fees
Others
Total
Reasons: –
Central tax
State/UT tax
Integrated tax
CESS
Upload Document
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Place
Date –
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤°
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s been
examined and it has not been found possible to accede to your request for the following
reasons:
Reasons for rejection
Place:
Date:
Signature
Name
Designation
à ¥¬à ¥ª
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
Reference No.:
ÃŽ¤ÃŽ¿
FORM GST DRC – 22
[See rule 159(1)]
Date:
Name
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Provisional attachment of property under section 83
It is to inform that M/s
(name) having principal place of business at
-(address) bearing registration number as
(GSTIN/ID), PAN
is
a registered taxable person under the > Act. Proceedings have been
launched against the aforesaid taxable pe
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â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Reference No.:
To
Date:
Name
Address
à ¥¬à ¥«
(Bank/Post Office/Financial Institution/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 proceeding
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e the following amount to
the State/Central Government:
Current/Anticipated Demand
(Amount in Rs.)
Act
Tax
Interest Penalty
Other Dues
Total Arrears
1
2
3
4
5
6
Central tax
State/UT tax
Integrated tax
Cess
In compliance of the provisions of section 88 of the Act, you are hereby directed to
make sufficient provision for discharge of the current and anticipated liabilities, before the
final winding up of the company.
Place:
Date:
Name
Designation
à ¤®à ¤¹à ¤¾à ¤°à ¤¾à ¤·à ¥Âà ¤Ÿà ¥Âà ¤° à ¤¶à ¤¾à ¤¸à ¤¨ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ à ¤Âà ¤¾à ¤ââ¬â à ¤šà ¤¾à ¤° -à ¤¬, à ¤Åâà ¥Âà ¤²à ¥Ëâ à ¥ª, à ¥¨à ¥¦à ¥§à ¥ / à ¤â⬠à ¤·à ¤¾à ¤¢ à ¥§à ¥©, à ¤¶à ¤â⬢à ¥â⬡ à ¥§à ¥¯à ¥©à ¥¯
à ¥¬à ¥Â
Reference No >
>
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
FORM GST DRC – 25
[See rule 161]
Reference No. in Appeal or Revision or any
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