Manipur Goods and Services Tax (Second Amendment) Rules, 2017
5/10/2017-FD(TAX) Dated:- 1-7-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 1st July, 2017
No. 5/10/2017-FD(TAX).- In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:-
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PUBLISHED BY AUTHORITY
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No. 247
Imphal, Wednesday, August 30, 2017
(Bhadra 8, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 1st July, 2017
samities
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ted;
(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 3”, the
words and figures “or FORM GSTR-38, as the case may be;” shall be inserted;
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(iii) after rule 96, the following rule shall be inserted, namely:-
“96A. Refund of integrated tax paid on export of goods or services under bond or
Letter of Undertaking.-(1) Any registered person availing the option to supply goods
or services for export without payment of integrated tax shall furnish, prior to export,
a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional
Commissioner, binding himself to pay the tax due along with the interest specified
under sub-section (I) 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
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when the registered person pays
the amount due.
(5) The Board, by way of notification, may specify the conditions and safeguards
under which a Letter of Undertaking may be furnished in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-
rated supply of goods or services or both to a Special Economic Zone developer
or a Special Economic Zone unit without payment of integrated tax.”;
(iv) in rule 117, in sub-rule (1), after the words “the amount of input tax credit”, the
words “of eligible duties and taxes, as defined in Explanation 2 to section 140,” shall
be inserted;
(v) in rule 119, in the heading, for the word “agent”, the word 'job-worker” shall be
substituted;
3
(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 an
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e 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, 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
“applica
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ds 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.
CHAPTER-XVIII DEMANDS AND RECOVERY
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 (I) 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
out 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 th
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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.
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(7) Any rectification of the order, in accordance with the provisions of section 161, shall be
made by the proper officer in FORM GST DRC-08.
143. Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter
referred to in this rule as “the defaulter”) to the Government under any of the provisions of the
Act or the rules made thereunder is not paid, the proper 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 (I) of section 79.
Explanation-For the purposes of th
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DRC-10 clearly indicating the goods to be sold and
the purpose of sale.
(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days
from the date of issue of the notice referred to in sub-rule (2):
Provided that where the goods are of perishable or hazardous nature or where the expenses
of keeping them in custody are likely to exceed their value, the proper officer may sell them
forthwith.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner
specified by such officer, to make the bidders eligible to participate in the auction, which
may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to
make the payment of the full amount, as the case may 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 o
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ll issue a certificate in FORM GST DRC-14 to the
third person clearly indicating the details of the liability so discharged.
146. Recovery through execution of a decree, etc.-Where any amount is payable to the defaulter in the
execution of a decree of a civil court for the payment of money or for sale in the enforcement of
a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said
court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of
1908), execute the attached decree, and credit the net proceeds for settlement of the amount
recoverable.
147. Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of
movable and immovable property belonging to 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 prope
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y 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 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
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distraint, the proper officer shall investigate the claim or objection and may postpone the
sale for such time as he may deem fit.
(9) The person making the claim or objection must adduce evidence to show that on the date of
the order issued under sub-rule (1) he had some interest in, or was in possession of, the
property in question under attachment or distraint.
(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the
claim or objection, such property was not, on the said date, in the possession of the defaulter
or of any other person on his behalf or that, being in the possession of the defaulter on the
said date, it was in his possession, not on his own account or as his own property, but on
account of or in trust for any other person, or partly on his own account and partly on
account of some other person, the proper officer shall make an order releasing the property,
wholly or to such extent as he thinks fit, from attachment or distraint
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is a
co-owner of the property, he shall be deemed to be the successful bidder.
(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the
property specified in sub-rule (12), shall be paid to the Government by the person to whom
the title in such property is transferred.
(14) Where the defaulter pays the amount under recovery, including any expenses incurred on
the process of recovery, before the issue of the notice under sub-rule (4), the proper officer
shall cancel the process of auction and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is
received or the auction is considered to be non-competitive due to lack of adequate
participation or due to low bids.
148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to
perform in connection with any sale under the provisions of this Chapter shall, either directly or
indirectly, bid for, acquire or atte
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t, 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 the same.
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(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the
proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public
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of the case may require.
(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the
I 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) first, be appropriated against the administrative cost of the recovery process:
(b) 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
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
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ically 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.
(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 G
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tructions
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 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 h
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2) On receipt of the application, the Commissioner shall call for a report from the concerned
officer with reference to the particulars furnished in the application, or any other information,
which may be considered relevant for the examination of such application.
(3) The Commissioner, after taking into account the contents of the said application, may, by
order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the
proceedings before him and has made full and true disclosure of facts relating to the case,
allow the application indicating the compounding amount and grant him immunity from
prosecution or reject such application within ninety days of the receipt of the application.
(4) The application shall not be decided under sub-rule (3) without affording an opportunity of
being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid
have been paid in
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for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05,
FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10”, the following FORMS
shall respectively be substituted, namely:-
med forbocke
“FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05,
FORM GST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11”
12
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered/Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period:
From
To
6. Amount of Refund Claimed:
Act
Тах Interest
Penalty
Fees Others
Total
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
кон
a. Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ a
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f Bank Account (to be auto populated from RC in case of registered taxpayer)
a. Bank Account Number
b. Name of the Bank
C.
Bank Account Type
d.
Name of account holder
e.
Address of Bank Branch
f.
IFSC
&
MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
DECLARATION
I hereby declare that the goods exported are not subject to any export duty. I also
declare that I have not availed any drawback on goods or services or both and that I have
not claimed refund of the integrated tax paid on supplies in respect of which refund is
claimed.
Signature
Name –
Designation / Status
DECLARATION
I hereby declare that the refund of ITC claimed in the application does not include
ITC availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name-
Designation / Status
No
ã…
14
DECLARATION
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by th
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ure 1)
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
No.
Invoice details
Date
Rate
Value
Taxable
value
Amount
Place of Supply
Integrated Tax
Central Tax
State/UT Tax
Cess
(Name of State)
2
3
4
S
10
11
Part A: Outward Supplies
(GSTR- I: Table 4 and 5)
GSTIN/UIN
Part B: Inward Supplies
IGSTR 2: Table 3 (Matched Invoices)]
GSTIN
Invoice details
Rate
Taxable
value
Amount of Tax
Place of
supply
Whether input or input
Amount of ITC available
service/Capital goods
of
supplier
(Name
No
Date Value
Integrated
Central
State/
CESS of State)
(incl plant and
machinery)/ Ineligible for
ITC
Integrated
Tax
Central
Tax
State/ Cess
UT Tax
tax
UT
Tax
Tax
I
2
3
4
S
6
7
8
9
10
II
12
13
15
16
Note-The data shall be auto-populated from GSTR-I and GSTR-2
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
16
Statement-2
1.
GSTIN
Invoice details
Integrated Tax
BRC/FIRC
Amended
Debit Note
Credit Note
Value
Integrated
Integrat
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Value
Integrated
Integrated Tax /
Net Integrated
Tax
(Integrated
Tax/
Amended
= (10/9)+11
Tax)
Amended
(If any)
-12
(If Any)
(If any)
No.
Date
Value
No
Date
Rate
Taxable
Amt.
Amt.
Amt.
Amt.
Amt.
Value
2
3
4
5
6
8
9
10
11
12
13
6B: Supplies made to SEZ/ SEZ developer
(GSTR-5: Table 5 and Table 8)
GSTIN/
Invoice details
Rate
UIN
No.
Date Value
Taxable
value
Integrated
Amount
Central
Place of Amended
State/ Cess
Supply
Value
Tax
Tax
UT
(Name
(Integrated
Tax
of State)
Tax)
Debit Note
Integrated
Tax/
Amended
Credit Note
Integrated
Tax/
Amended
Net Integrated
Tax
=(12/7)+13
-14
(If Any)
2
3
5
7
8
9
10
11
12
(If any)
13
(If any)
14
15
(GSTR-2: Table 3 and Table 6)
19
Statement 5
Recipient of Deemed exports etc.
GSTI
Invoice details Rat Taxa
Amount of Tax
Plac Whether
Amount of ITC available
Amend
Debit
Credit
Net
N
Ñ ble
e of
input or
ed
Note
Note
ITC
value
supp
input
Value
Integrat
of
ly
service/
ITC
ITC
ed Tax
suppli
Capital
(ITC Integrat
Integrat
er
(Na
me
goods
Integrated Tax
ed Tax
(
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mt
Amtof recipient)
Value
2 3 4
S
0
6
10
=
11
12
13
14
15
21
21
Statement 7:
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)
Sr. No. Tax period Reference no. of return Date of filing return
1
2
3
4
Tax Payable
Integrated Tax Central Tax State/ UTTax Cess
5
6
7
22
Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR >. (in words) claimed by M/s
(Applicant's Name) GSTIN/ Temporary ID for the tax period , the incidence of tax and
interest, has not been passed on to any other person. This certificate is based on the examination of the Books of
Accounts, and other relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (
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nowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State /UT tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1 The status of the application can be viewed by entering ARN through Track Application
Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
Sanction Order No:
To
(GSTIN)
(Name)
(Address)
24
FORM-GST-RFD-04
[See rule 91(2)]
Provisional Refund Order
Date:
Refund Application Reference No. (ARN) ………… Dated………..
Acknowledgement No…………. Dated……….
Sir/Madam,
With reference to your above mentioned application for refund, the following
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nt no as per application
Name of the Bank
Name and Address of the Bank/branch
Date:
Place:
iii.
IFSC
iv.
MICR
V.
(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..
26
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
Dated
Date:
Refund Sanction/Rejection Order
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
T
Description
Integrated Tax
Central Tax
State/ UT tax
Cess
T
FOTotal
T
PFO Total
T
FO Total TIPFO
Total
1. Amount of refund/interest”
A
27
27
claimed
2. Refund sanctioned on provisional
basis (Order No….date) (if
applicable)
3. Refund amount inadmissi
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s to
Or
*2. I hereby credit an amount of INR
*3. I hereby reject an amount of INR
*Strike-out whichever is not applicable
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
to M/s
having GSTIN
under sub-section (…) of Section (…) of the Act.
Date
Place:
Signature (DSC):
Name:
Designation:
Office Address:
W
Reference No.
To
28
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Acknowledgement No.
Date: ..
Order for Complete adjustment of sanctioned Refund
Part-A
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of
documents against the amount of refund sanctioned to you has been completely adjusted against outstanding
demands as per details below:
Refund Calculation
Integrated
Tax
Central
Tax
State/ UT
Tax
Cess
Amount of Refund claimed
i.
ii.
Net Refund Sanctioned on Provisional Basis
(Order No…date)
Refund
amount inadmissible rejected
iv.
>
Refund a
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t of claimed/admissible refund as shown above is withheld for the above mention
reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
30
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
From To
:
Amount
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
C.
Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
as an authorised representative of
Therefore,
in exercise of the powers conferred upon me under sub-section (1) of section 67 of the
Act, authorize and require y
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y hand & seal this………… day of… (month) 20…. (year). Valid for
…….day(s).
Seal
Place
Signature, Name and designation of the
issuing authority
Name, Designation & Signature of the Inspection Officer/s
(i)
(ii)
36
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
at : AM/PM in the following premise(s):
67 was conducted by me on
>
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 certaingoods liable to confiscation
and/or documents and/or books and/or things useful for or relevant to proceedings under this
Act are secreted in place(s) mentioned above.
Therefore, in exercise of the powers conferred upon me under sub-section (2) of
section 67, I hereby seize the following goods
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resence 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, 1
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
Remarks
model
1
2
3
Place:
Date:
Name and Designation of the Officer
Signature of the Witnesses
2.
To:
>
Name and address
39
Signature
TO
40
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
………………..of…………………hereinafter called “obligor(s)” am held andfirmly bound to the
Pr
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d 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 deposit or by endorsinghis rights under the
above-written bond or both;
IN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written
by the obligor(s).
Date:
Signature(s) of obligor(s).
41
Place:
Witnesses SMART a boo
(1) Name and Address
(2) Name and Address
Date
Place
Accepted
by
…….(month)….
me
…(year)..
officer)for and on behalf of the President /Governor.
this
..day
of
(designation of
(Signature of the Officer)
42
FORM G
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(b) Grounds
(c) Tax and other dues
(Amount in Rs.)
Sr.
Tax
Act
Place of
Tax/
Others
Total
No.
Period
supply
Cess
(name of
State)
1
2
3
4
Total 7
Reference No:
To
44
10 FORM GST DRC -02
[See rule 142(1)(b)]
GSTIN/ID
Name
Address
SCN Ref. No.
Statement Ref. No.
Date-
Date-
Section /sub-section under which statement is being issued –
Summary of Statement
(a) Brief facts of the casemat
(b) Grounds
(c) Tax and other dues
Date:
(Amount in Rs.)
Sr.
No.
Tax
Period
Act
Place of
supply
Tax/
Others
Total
Cess
(name of
I
State)
5
2347
45
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
GSTIN
2.
Name
3.
Cause of payment
>
Audit, investigation, voluntary, SCN, others
(specify)
Section under which voluntary payment >
is made
5.
Details of show cause notice, if
issue
payment is made within 30 days of its
Financial Year
Reference No.
Date of issue
Details of payment made including interest and penalty, if applic
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erence to the show cause notice referred to above. As you have paid the
amount of tax and other dues mentioned in the notice along with applicable interest and
penalty in accordance with the provisions of section, the proceedings initiated vide the
said notice are hereby concluded.
Copy to
Signature
Name
Designation
1. GSTIN
2. Name
3. Details of Show Cause
Notice
4. Financial Year
5. Reply
>
6. Documents uploaded
>
48
FORM GST DRC – 06
[See rule 142(4)]
Reply to the Show Cause Notice
Reference Date of issue
No.
7. Option for personal hearing
Yes
No
8. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation/Status
Date-
1. Details of order –
(a) Order no.
49
FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
(b) Order date
(c) Tax period –
2. Issues involved ->
classification, valuation, rate of t
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e
(Amount in Rs.)
Place of supply
Act
Tax/ Cess
Interest
Penalty
1 2 3 4 5 6 7 8
The aforesaid order is rectified in exercise of the powers conferred under section 161 as
under:
To
Copy to
>
(GSTIN/ID)
-Name
(Address)
To
Particulars of defaulter –
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
51
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 penalty is payable
under the provisions of the > Act by the aforesaid
person who has failed to make payment of
such amount. The details of arrears are given in
the table below:
(Amount in Rs.)
Act
Tax/Cess Interest Penalty
Others
Total
2
3
4
5
6
Integrated tax
Central tax
State/UT tax
Cess
Total
>
You are, hereby, required under the provisions of section 79 of the > Actto recover
the amount due from the >as mentioned
above.
Signature
Name
Designation
Place:
Date:
52
FORM GST DRC-10
[See rule 144(2)]
Notice
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ods shall be again put up for
auction and resold.
Place:
Date:
Schedule
Serial No.
Description of goods
Quantity
2
3
Signature
Name
Designation
To,
53
FORM GST DRC-11
[See rule 144(5) & 147(12)]
Notice to successful bidder
Aliny Linadig
Please refer to Public Auction Reference no.
dated
On the basis
of auction conducted on
you have been found to be a successful bidder in the
instant case.
You are hereby, required to make payment of Rs.
from the date of auction.
within a period of 15 days
The possession of the goods shall be transferred to you after you have made the full payment
of the bid amount.
Place:
Date:
Signature
Name
Designation
54
FORM GST DRC-12
[See rule 144(5) & 147(12)
Sale Certificate
Demand order no.:
Reference no. of recovery:
Period:
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
No./
Floor
No.
Name of
Flat No.
the
Premises
Stree
/Building t
Road Localit D
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ho has failed to make payment of such amount; and/or
It is observed that a sum of rupees is due or may become due to the said taxable
person from you; or
It is observed that you hold or are likely to hold a sum of rupees – for or on account of
the said person.
You are hereby directed to pay a sum of rupees to the Government forthwith or upon
the money becoming due or being held in compliance of the provisions contained in clause
(c)(i) of sub-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 liabl
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ate.
Place:
Date:
Opt
Signature
Name
Designation
Wi
14
57
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
The Magistrate/Judge of the Court of
Demand order no.:
Date:
Period
Sar Ma'am,
….(name of defaulter) in Suit No.
to inform youthat as per the decree obtained in your Court on the day of
20. by.
sum of rupees
able to pay a sum of rupees
is payable to the said person. However, the said person is
under the provisions of the> Act vide order number
You are requested to execute the decree and credit the net proceeds for settlement of the
anding recoverable amount as mentioned above.
Proper Officer/ Specified Officer
To b
GSTIN
Name –
Address –
Demand order no.:
Reference no. of recovery:
Period:
58
FORM GST DRC-16
[See rule 147(1) & 151(1)]
Date:
Date:
Notice for attachment and sale of immovable/movable goods/shares under section 79
Whereas you have failed to pay the amount of Rs………….. being the arrears of
tax
/
cess/interest
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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 cach 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
Quantity
3
Schedule (Immov
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from the said
63
FORM GST DRC-19
[See rule 156]
To,
Magistrate,
>
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Application to the Magistrate for Recovery as Fine
>>>is recoverable from > holding
A sum of Rs. > on account of tax, interest and penalty payable under the
provisions of the Act.
You are requestedto kindly recover such
amount in accordance with the provisions of clause
(f) of sub-section (1) of section 79 of the
Act as if it were a fine imposed by a Magistrate.
Details of Amount
Description
Central tax
State/UT tax
Integrated tax
CESS
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
Signature
Name
Designation
64
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 tan other dues or to allow me to pay such
tax/other dues ininstalment
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and other dues amounting to rupees
– in monthly instalments.
OR
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been
examined and it has not been found possible to accede to your request for the following
reasons:
Reasons for rejection
Place:
Date:
Signature
Name
Designation
Reference No.:
To
Name
Address
66
FORM GST DRC-22
[See rule 159(1)]
Date:
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
is
Provisional attachment of property under section83
It is to inform that M/s
– (name) having principal place of business at
-(address) bearing registration number as
(GSTIN/ID), PAN
a registered taxable person under the > Act. Proceedingshave been launched
against the aforesaid taxable person under section > of the said Act to determine the
tax or any other amount due from the said person. As per information available with the
dep
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having account no. >,
attached vide above referred
order, to safeguard the interest of revenue in the proceedings
launched against the person.
Now, there is no such proceedings pending against the defaulting
person which warrants the
attachment of the said accounts. Therefore, the said account
may now be restored to the
person concerned.
or
Please refer to the attachment of property > attached vide above referred
order to safeguard the interest of revenue in the proceedings
launched against the person.
Now, there is no such proceedings pending against the defaulting
person which warrants the
attachment of the said property. Therefore, the said property
may be restored to the person
concerned.
Copy to –
Signature
Name
Designation
To
The Liquidator/Receiver,
Name of the taxable person:
GSTIN:
Demand order no.:
Date:
68
FORMGST DRC-24
[See rule 1.60]
Period:
Intimation to Liquidator for recovery of amount
This has reference to your letter >, giving intimation of your
appointment a
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covery of enhanced/reduced amount of Rs…………. stands
continued from the stage at which the recovery proceedings stood immediately before
disposal of appeal or revision. The revised amount of demand after giving
effect of appeal
/
revision is given below:
Financial year.
Act
1
Central tax
State/UT tax
Integrated tax
Cess
Place:
Date:
Designation
Tax
Interest
Penalty
Other Dues
(Amount in Rs.)
Total Arrears
3
4
5
6
Signature
Name
70
FORM GST CPD-01
[See rule 162(1)]
Application for Compounding of Offence
GSTIN/Temporary ID
Address
1.
2.
Name of the applicant
3.
4.
5.
The violation of provisions of the Act for which
prosecution is instituted or contemplated
Details of adjudication order/notice
Reference Number
Date
Tax
Interest
Penalty
Fine, if any
6.
Brief facts of the case and particulars of the offence (s)
charged:
7.
Whether this is the first offence under the Act
8.
If answer to 7 is in the negative, the details of previous
cases
9.
Whether any proceedings for the same or an
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more than one category
specified in Column (2), the compounding amount shall be the amount specified
in column
(3), which is the maximum of the amounts specified against the categories
in which the
offence sought to be compounded can be categorized,
You are hereby directed to pay the aforesaid compounding amount by (date) and on
payment of the compounding amount, you will be granted immunity from prosecution
for
the
offences listed in column (2) of the aforesaid table.
or
bur application is hereby rejected.
Signature
Name
Designation
12
72
Vivek Kumar Dewangan
Commissioner (Finance)
Government of Manipur
Note:- The principal rules were published in the Gazette of Manipur, Extraordinary, No. 109
(i) vide notification No. 5/10/2017-FD(TAX
), dated the 22nd June, 2017, and Gazette of
Manipur, Extraordinary, No.
131 (ii) First amended vide notification No. 5/10/2017-
FD(TAX), dated the 29th June, 2017
Printed at the Directorate of Printing & Stationery, Government of Manipur/310-C/3
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