Goods and Services Tax

Presentation on TDS (Tax Deduction at Source)
GST
Dated:- 10-8-2017

Presentation on TDS (Tax Deduction at Source)
=============
Document 1
TAX DEDUCTED AT SOURCE
[TDS]
PROVISIONS UNDER THE
GST LAWS
Goods and Services Tax
GOVERNMENT
UNITY
OF
NAGALAND
WHAT IS TDS IN GST ?
As per provisions of Section 51
of the GST Law
TDS stands for
“Tax Deducted at Source”.
BASIC CONCEPT
As per the provisions of the GST Law,
TDS has to be deducted from the
payment made to a supplier against
both intra-state & inter-state supply
of taxable goods or services or both.
CONDITIONS FOR DEDUCTION OF TDS IN GST:
(i) In GST, deduction of TDS has to be made on a payment
made or credited to a supplier of any taxable goods or
services or both where the total contract value of such
supply exceeds Rs. 2.5 Lakhs.
(ii) So, once a Work Order/Purchase Order worth a value
exceeding Rs. 2.5 Lakhs is issued by a Govt Dept., all the
payments made under such Order will automatically

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TDS
2. Obtaining GST Registration Number online
3. Depositing the deducted TDS.
4. Furnishing deduction/payment details by uploading
online return & issuing certificate of deduction
ISSUE # 1
DEDUCTION OF TDS
30
9
789
00
O
1354
18031
4
1800.5
1637.8
2721
SPE
How is TDS deducted?
Who deducts TDS ?
The PERSON
RESPONSIBLE for making
payment to a SUPPLIER [DDO] is
compulsorily required to make deduction of
TDS.
Rate of deduction for TDS
–
There are 3 types of taxes in GST – IGST, CGST & NGST.
The deduction against intra-state supply will be CGST &
NGST, and the deduction against inter-state supply will
be IGST.
Rate of such deduction is @ 2% [i.e. 1% each on CGST
& NGST component] on the payment amount against
intra-state supply & @ 2% [as IGST] on the payment
amount against inter-state supply.
ISSUE #2
OBTAINING
TAXO
REGISTRATION
NUMBER(GSTIN)
TAX-
AC
A
00
Under the GST law, all liable Govt agencies
will be required to get registered a

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7
Where to obtain PAN?
PAN:
• Applicant may either make an online application through this
website or submit physical PAN Application to any TIN-FC or PAN
centre of NSDL.
Please log on https://www.tin-nsdl.com/services/pan/pan-
index.html
OR
you can visit FC centers for TIN & PAN located at Dimapur in below
mentioned link https://www.tin-nsdl.com/tin-facilities.html
What is DSC?
DSC:
•âš« Digital Signature Certificates (DSC) are the digital equivalent
(that is electronic format) of physical or paper certificates. A
digital certificate can be presented electronically to prove one's
identity, to access information or services on the Internet or to
sign certain documents digitally. In India, DSC are issues by
authorized Certifying Authorities.
• The GST Portal accepts only PAN based Class II and III DSC.
Where to obtain DSC?
• Applicant can procure any of the Class 2 or 3 certificates from any
of the certifying authorities.
• Tata Co

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[Net Banking/Debit-Credit
card/NEFT-RTGS] [Cheque/DD through OTC Mode]
The deducted amount is to be deposited in the following
manner:-
For deduction against intra-state supply: 1% each to
be deposited in the CGST & SGST A/c heads.
For deduction against inter-state supply: entire 2%
amount to be deposited in the IGST A/c head.
Time limit for depositing TDS
Have to pay before Filing of Returns i.e. 10th of next
subsequent month.
e.g. tax deducted for JULY has to be deposited before
10th AUGUST.
Interest payable
If any deductor fails to pay the deducted TDS to the
Government within the prescribed period, DDO shall
pay on his own an interest at a rate not exceeding 18%
for the period for which such TDS remains unpaid
along with the amount of tax deducted.
8
4 5 6
123
ACO
ON
FILING OF TDS
1
-81.91
13.
-1465.29
1203
-661.00
-150.00
11
ISSUE #4
2706.20
1
-139 24
4.59
80.07
RETURNS ONLINE
3065.07
13015.04
-35 00
434
-68.00
2706.20
141
12871.04
1

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vernment,
the deductor shall pay a late fee of Rs. 100 per day
from the day after the expiry of such five day period
until the failure is rectified.
â–  The maximum Late Fee under this instance is Rs.
5000/-.
Please do remember….
â–ª Where a deductor fails to deduct the TDS in GST or
deducts an amount which is less than the amount
required to be deducted fails to pay the deducted
amount to the Government, he shall have to pay
such amount of TDS with Interest along with a
penalty.
â– â–ª This penalty amounts to Rs. 10,000/- or an amount
equivalent to the tax not deducted or short
deducted or
or
deducted but not paid to the
Government, whichever is higher.
Provision of refund of TDS erroneously deducted or
deducted in excess already deposited in the Govt A/c
â– In GST, any amount of TDS erroneously deducted or
deducted in excess already deposited in the Govt a/c
by the deductor may be refunded to him.
â–  However, once such amount is refl

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GST ON SERVICE
Query (Issue) Started By: – BHARATH RAJ Dated:- 10-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Hi ,
1.How GST applicable on Labour Charges (Service).
2.How will IGST applicable on Service & Sales made to an interstate customer which service & sales rendered in service provider state.
Please Answer me.
Regards,
Bharath.
Reply By Ganeshan Kalyani:
The Reply:
Manpower supply service is not covered under reverse charge. Hence the supplier of such service is liable to pay GST. However if the supplier of service is not registered then recipient of supply of service has to discharge GST under reverse charge.
An unregistered dealer cannot make interstate supply of goods or se

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Composition Scheme in GST – OLD
Registration – GST Ready Reckoner
GST
Benefit to small and medium taxable persons except service provider
A taxpayer would be required to comply with the detailed procedural task including accounting and paper work which may involve heavy compliance cost.
It may be possible that Small / medium taxable persons do not have sufficient knowledge and expertise to comply with the requirements relating to records, accounts filing of detailed monthly returns.
Hence, a simplified, though limited, composition scheme has been provided under section 10 of CGST Act.
Eligibility
A registered person, whose aggregate turnover in the preceding financial year did not exceed 75 lakh rupees. In case of Uttarak

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GST rates of composition scheme are as follows [section 10(1) of CGST Act and rule 7 of CGST Rules, 2017]-
Sl. No.
Category of registered persons
Rate of tax
CGST+SGST
(1)
(2)
(3)
1.
Manufacturers, other than manufacturers of such goods as may be notified by the Government
1% + 1% = 2%
2.
Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
2.5% + 2.5% = 5%
3.
Any other supplier eligible for composition levy under section 10 and the provisions of this Chapter
0.5% + 0.5% = 1%
Meaning of 'manufacturer'
As per section 2(72) of CGST Act, "Manufacture" means processing of raw material or inputs in any manner that results in emergence of a new product having a d

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h 6 of Schedule II;
(b) he is not engaged in making any supply of goods which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies of goods;
(d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and
(e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council:
In addition Rule 5 provides various conditions and restriction for availing benefit of composition scheme.
Various aspects of the Scheme
The scheme is optional.
The option under the Scheme will be Lapsed if the aggregate turnover during the financial year exceeds the

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Input tax credit on imported goods
Query (Issue) Started By: – Yatin Bhopi Dated:- 10-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear expert
We are manufacturer and regularly import our raw materials. IGST paid goods on which bill of entry is received and goods laying at port or warehouse outside factory whether eligible to avail Input tax credit as per Section 16 (2) (b) and will be treated as receipt of goods?
Reply By Ganeshan Kalyani:
The

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Composition levy
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 10-8-2017 Last Reply Date:- 10-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear expert,
One of my client is paying tax under composition levy under earlier regime, based on which we have opted composition levy under new regime without getting confirmation from the client due to short of time. Whereas the client charging tax under regular scheme and collects the tax. Now we would like to with

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The Manipur Goods and Services Tax (Third Amendment) Rules, 2017.
05/10/2017-FD(TAX) Dated:- 10-8-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 10th August, 2017
No. 05/10/2017-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:-
(1) These rules may be called the Manipur Goods and Services Tax (Third Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazett

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le services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”;
(iii) in rule 46. for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall endorsement “SUPPLY MEANT FOR EXPORT'SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”; as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-

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(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the

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Notification for Facilitation Centres under the HGST Rules, 2017
68/ST-2 Dated:- 10-8-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 10th August, 2017
No.68/ST-2.- I, Ashima Brar, Excise & Taxation Commissioner, Haryana in my capacity as the Commissioner of State Tax, Haryana hereby, notify, the offices of Deputy Excise & Taxation Commissioners in every district and the Sub-Offices at Ambala City (Amb

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For prescribing GSTR-3B as return for the month of July & August and its times of filling under HGST Rules,2017 & section 168.
69/ST-2 Dated:- 10-8-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 10th August, 2017
No. 69/ST-2.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017, read with Section 168 of the Haryana Goods and Services Tax Act

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Subject: Leviability of Integrated Goods and Service Tax (IGST) on High Sea Sales of imported goods and point of collection thereof -reg.
44/2017 Dated:- 10-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER Or CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-37O 210
Phone No. 02836-271468/469, Fax No.02836-271467
F. No. S/20-07/AG/GST/17-18
Dated: 10/08/2017
Public Notice No. 44/2017
Subject: Leviability of Integrated Goods and Service Tax (IGST) on High Sea Sales of imported goods and point of collection thereof -reg.
Attention of the Trade is invited to Board's Circular No. 33/2017- Customs issued vide F. No. 450/131/2017-Cus-IV dated 01.08.2017.
2. The issue has been examined in the Board 'High Sea Sales' is a common trade practic

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f imported goods would be chargeable to IGST twice i.e. at the time of Customs clearance under sub – section (7) of section 3 of Customs Tarff Act, 1975 and also separately under section 5 of the Integrated Goods and Service tax Act, 2017.
4. GST council has deliberated the levy of Integrated Goods and Service Tax . on high sea sales in the case of imported goods. The council has decided that IGST on high sea sale (5) transactions of imported goods, whether one or multiple, shall be levied and collected only at the time of importation i.e. when the import declaration are filed before the Customs authority for the customs clearance purposes for the first time. Further, value addition accruing in each such high sea sale shall form part of th

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The Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.
G.O. (Ms) No. 091 Dated:- 10-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 91
Dated: 10.8.2017
Aadi-25
Thiruvalluvar Aandu, 2048
ANNEXURE.
NOTIFICATION.
No.SRO A-38(a)/2017. In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely: –
1. These rules may be called the Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017,
(i) in rule 10, with effect from 29th June, 2017, in sub-rule (4), the word “either” shall be omitted;
(ii) in rule 24, with effect from 29th July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”,

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ubstituted;
(b) in sub-rule (6), for the words and letters “IGST and CGST”, the words “central tax, State tax, Union territory tax and integrated tax” shall be substituted;
(v) in rule 46, with effect from 27th July, 2017, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:”;
(vi) in rule 61, with effect from 29th June, 2017, for sub-rule (5),

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e discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(vii) in rule 83, with effect from 29th June, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;
(viii) in rule 89, with effect from 29th June, 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
(ix) in rule 96, with effect from 29th June, 2017,-
(a) in sub-rule (1), in clause (b), and
(b) in sub-rule (3),
after the words, figures and letters “FORM GSTR 3”, the words and figures “or FORM GSTR-3B, as the case may be;” shall be inserted;
(x) in rule 119, with effect from 29th June, 2017,-
(a) in

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r sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer.
(4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.
(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, inter alia, description, quantity or unit, make,

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and penalty and fine, if any, payable in respect of such goods.
141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment.
(2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things.
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

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tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06.
(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST

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elonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process.
(2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale.
(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
(4) The proper officer may specify the amount of pre-bid depo

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dered 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 subsection (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 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 Ci

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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) is-
(a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale;
(b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him.
(4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where t

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e 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 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

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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 successful bidder.
(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in subrule
(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

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ers for providing such assistance.
151. Attachment of debts and shares, etc.- (1) 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 by a written order in FORM GST DRC-16 prohibiting.-
(a) in the case of a debt, the creditor from recovering the debt and the debtor from making paymen 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 registe

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nd may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same.
154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,-
(a) 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 Central Goods and Servic

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in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
157. Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.
158. Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20,seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount.
(2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make pa

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r decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect.
(3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment.
(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of peri

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e under the Act in FORM GST DRC -24.
161. Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
CHAPTER – XIX
OFFENCES AND PENALTIES
162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence.
(2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application.
(3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure

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y, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted.”;
(xii) in FORM GST REG-13, with effect from 29th June, 2017, in PART-B, for serial numbers “7, 8, 9, 11”, the serial numbers “5,6,7,8” shall be substituted;
(xiii) in FORM GST REG-28, with effect from 29th June, 2017, for the brackets, words and figures “[See rule 4(3)]”, the brackets, words and figures “[See rule 24(3)] shall be substituted;
(xiv) in FORM GSTR-1, with effect from 29th June, 2017, in serial number 11, for the words, figures and brackets “Amendment of information furnished in Table No.

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ment 1TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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
7.
Tax Interest Penalty
Fees Others
Total
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
C. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d.
On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2.
Order Date
3.
Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto pop

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54(4), if applicable Yes
☐
No
ப
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
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
11
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

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e / UT Tax
Cess
(Name of State)
1
2
3
4
5
6
7
8
9
10
11
Part A: Outward Supplies
(GSTR- 1: Table 4 and 5)
Amount of ITC available
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Invoice details
Amount of Tax
GSTIN
of supplier
Rate
Taxable
value
No
Date Value
Integrated
tax
Central State/ UT
Tax Tax
Place of
supply
(Name of
State)
Whether input or
input service/ Capital
CESS
goods (incl plant and
machinery)/ Ineligible for
ITC
Integrated Central
Tax
State/
Cess
Tax
UT Tax
1
2
3
4
5
6
7
8
10
11
12
13
14
15
16
Part B: Inward Supplies
[GSTR 2: Table 3 (Matched Invoices)]
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
Refund Type: Exports of services with payment of tax
(GSTR-1 Table 6A and Table 9)
1.
GSTIN of
recipient
Invoice details
Statement- 2
Integrated Tax
BRC/ FIRC
Amended
Value
Debit Note
Integrated
Credit Note
(Integrated
Tax)
(If Any)
Tax /
Amended
(If any)
Integrated Tax
/ Amended
(If any)
Net Integrated
Tax
= (11/8)+12-13
SAC
No.
Date
Value
Rate
Taxable
value
Amt.

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d
(If any)
Credit Note
Integrated Tax /
Net Integrated
Tax
(10/9) + 11
– 12
=
No.
Date Value
No
Date
Rate
Taxable
Value
Amt.
Amt.
Amt.
Amt.
Amt.
2
34
5
6
7
8
9
10
11
12
13
1
6B: Supplies made to SEZ/ SEZ developer
(GSTR- 5: Table 5 and Table 8)
GSTIN/
UIN
Invoice details
Rate Taxable
Amount
value
No.
Date
Value
Integrated Central
Tax
Tax
State/Cess
UT Tax
Place of Amended
Supply
(Name of
State)
Value
(Integrated
Tax)
(If Any)
1
2
3
4
50
6
7
8
00
9
10
11
12
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
15
Debit Note
Integrated
Tax /
Amended
(If any)
13
Credit Note
Integrated Tax
/ Amended
(If any)
Net Integrated
Tax
= (12/7) + 13
– 14
14
15
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports, etc.
16
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
GSTIN
of
supplier
Invoice details Rate Taxable
value
Amount of Tax
Place of
supply
Whether
input or
Amount of ITC available
Amended
Debit
Credit
Net ITC
Value
Note
(Name
input service/
(ITC
ITC
of
Capital
State)
goods (incl
plant a

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different from
the location
No. Date Value Taxable
Amt
Amt
Amt
Amt of recipient)
Amt
Amt
Amt
Amt of recipient)
Value
1
2345
7
8
6
10
11
12
13
14
17
18
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
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
Tax Payable
Integrated Tax
Central Tax State/ UT Tax
Cess
2
3
4
5
6
7
8
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Annexure-2
Certificate
19
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

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s a system generated acknowledgement and does not require any signature.
Sanction Order No:
To
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
21
(GSTIN)
(Name)
(Address)
FORM GST RFD-04
[See rule 91(2)]
Provisional Refund Order
Refund Application Reference No. (ARN)
.Dated
Acknowledgement No.
Dated
..
….
Date:
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional
basis:
Sr. No
Description
i.
Amount of refund claimed
ii.
10% of the amount claimed as refund
(to be sanctioned later)
iii.
Balance amount (i-ii)
iv.
Amount of refund sanctioned
Bank Details
V.
Bank Account No. as per application
vi.
Name of the Bank
vii.
Address of the Bank /Branch
viii.
IFSC
ix.
MICR
Date:
Place:
Central Tax
State /UT
tax
Integrated
Tax
Cess
Signature (DSC):
Name:
Designation:
Office Address:
22
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Payment Advice No: –
To PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No.
Order Date……
G

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our above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
>
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable)
is as follows:
*Strike out whichever is not applicable
Description
1. Amount of refund/
interest* claimed
2. Refund sanctioned
3.
on provisional basis
(Order No….date) (if
applicable)
Refund amount
in admissible
>
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……
date, Act Period
6. Net amount to be
paid
Note –
Integrated Tax
Central Tax
State/ UT tax
Cess
T
IP F O Total T
IP F O Total TIPFO Total
TIPFO Total
'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
24
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
*Strike out whichever is not applicable
& 1. I hereby sanction an amount of INR
54) of the Act/und

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/Temp.ID No.)
(Name)
(Address)
FORM GST RFD-07
[See rules 92(1), 92(2) & 96(6)]
Date:
Acknowledgement No.
Dated….
Order for Complete adjustment of sanctioned Refund
Part- A
25
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
i.
Amount of Refund claimed
ii.
Net Refund Sanctioned on Provisional Basis (Order
No…date)
iii.
Refund amount inadmissible rejected >
iv.
Refund admissible (i-ii-iii)
V.
Refund adjusted against outstanding demand (as
per order no.) under existing law or under this
law…… Demand Order No. date ….
vi.
Balance amount of refund
Integrated
Tax
Central Tax
State/ UT
Tax
Cess
Nil
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the
outstanding demand under this Act / under

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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
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
Amount
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
|
as an authorised representative of > hereby solemnly
affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and Organization,
Consulate or Embassy of foreign countries/any other person/ class of persons

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yment of taxhave
been stored
â–¡ has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act.
C.
OR
goods liable to confiscation / documents relevant to the proceedings under the Act are secreted in the business/residential
premises detailed herein below
Therefore,ۥ
â–¡ in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require
you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for
inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made
thereunder.
OR
â–¡ in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you
to search the above premises with such assistance as may be necessary, and if any goods or documents and/or other
things relevant to the proceedings under the Actare found, to se

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wing 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/books/ documents and things:
A) Details of Goods seized:
Sr.
No
1
Description
of goods
Quantity or units
Make/mark or model
Remarks
5
2
3
4
B) Details of books / documents / things seized:
Sr.
Description
No
of books/documents / things seized
No. of books / documents/ things
seized
Remarks
1
2
3
4
and these goods and or things are being handed over for safe upkeep to:
30
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things exce

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cause to remove, part with, or otherwise deal with the goods except without the previous permission of the
undersigned:
Place:
Date:
552
Sr.
No
Description
of goods
1
2
Signature of the Witnesses
To:
1.
2.
>
Name and address
Quantity or units
Make/mark or model
Remarks
5
3
4
Name and Designation of the Officer
Signature
32
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
.of..
FORM GST INS-04
BOND FOR RELEASE OF GOODS SEIZED
[See rule 140(1)]
..hereinafter called “obligor(s)” am held andfirmly bound to the President of India (hereinafter called
“the President”) and/or the Governor of
..(State) (hereinafter called “the Governor”) inthe sum of…..
rupees to be paid to the President / the Governor for whichpayment will be made. I jointly and severally bind myself and
myheirs/ executors/ administrators/legal representatives/successors and assigns by these presents; datedthis….
.day
of…
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been se

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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 :
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Accepted by me this…
Signature(s) of obligor(s).
…day of
….(month)..
…. (year)..
(designation of officer)for
and on behalf of the President/Governor.
(Signature of the Officer)
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST INS-05
ORDER OF RELEASE OF GOODS/THINGS OF PERISHABLE 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.
Description
Quantity or units
Make/mark or model
Remarks
No
1
of goods
2
3
4
5
and since these goods are of perishable or hazardous nature and since an amount of Rs.
(amount in words and digits), being an amount equivalent to the:
☐ ma

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Amount in Rs.)
Sr. No.
Tax
Period
Act
Place of
supply (name
of State)
Tax/
Cess
Others
Total
1
2
3
4
5
6
7
Total
35
36
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST DRC-03
[See rules 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 payment is
made
>
5.
Details of show cause notice, if payment is
made within 30 days of its issue
Reference No.
Date of issue
6.
Financial Year
7.
Details of payment made including interest and penalty, if applicable
(Amount in Rs.)
Sr. No.
Tax
Period
Act
Place of supply
(POS)
Tax/
Cess
Interest
Penalty, if
applicable
Total
Ledger
Debit
Date
utilised
(Cash/
Credit)
entry
of
no.
debit
entry
1
2
3
4
5
6
7
8
9
10
11
8. Reasons, if any –
>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of m

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notice are hereby concluded.
–
the
Copy to
Signature
Name
Designation
1. GSTIN
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST DRC-06
[See rule 142(4)]
Reply to the Show Cause Notice
2. Name
3. Details of Show Cause Notice
Reference
No.
Date of issue
4. Financial Year
5. Reply
>
6. Documents uploaded
>
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
39
39
40
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
1. Details of order
FORM GST DRC-07
[See rule 142(5)]
Summary of the 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)
3. Description of goods / services –
Sr. No.
HSN
4. D

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e aforesaid order is rectified in exercise of the powers conferred under section 161 as under:
To
Copy to –
>
(GSTIN/ID)
-Name
(Address)
41
42
To
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
FORM GST DRC-09
[See rule 143]
Order for recovery through specified officer under section 79
Date:
Date:
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
1
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.
Place:
Date:
Signature
Name
Designation
Demand order no.:
Period:
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST

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t, the goods shall be again put up for auction and resold.
Place:
Date:
Schedule
Serial No.
Description of goods
Quantity
1
2
3
Signature
Name
Designation
44
To,
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST DRC-11
[See rules 144(5) & 147(12)]
Notice to successful bidder
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..
within a period of 15 days from the date of auction.
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
Demand order no.:
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference no. of recovery:
Period:
FORM GST DRC-12
[See rules 144(5) & 147(12)]
Sale Certificate
This is to certify that the following goods:
Schedule (Movable Goods)
Sr. No.
1
Description of goods
2
Schedule (Immovable Goods)
Date:
Date:
Quantity
Bu

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tax, cess, interest and penalty is payable under the provisions of the
> Act by > holding > who has failed to make payment
of such amount; and/or
It is observed that a sum of rupees
is due or may become due to the said taxable person from you; or
It is observed that you hold or are likely to hold a sum of rupees
for or on account of the said person.
You are hereby directed to pay a sum of rupees
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 DR-14 will
constitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate.
to the Government forthwith or upon the money becoming due or
Also, please note that if you discharge any liabi

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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
48
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Το
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.:
Sir/Ma'am,
Date:
Period
This is to inform youthat as per the decree obtained in your Court on the day of
(name of defaulter) in Suit No.
of 20…, a sum of rupees
20……. by
is payable to the said person. However, the
under the provisions of the> Act
said person is liable to pay a sum of rupees
vide order number
dated
You are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable
amount as mentioned above.
Place:
Date:
Proper Officer/ Specified Officer
Το
GSTIN –
Name –
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Address –
Demand order no.:
Refe

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EXTRAORDINARY
FORM GST DRC-17
[See rule 147(4)]
Demand order no.:
Notice for Auction of Immovable/Movable Property under section 79(1)(d)
Reference number of recovery:
Period:
Date:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below
for recovery of Rs………. and interest thereon and admissible expenditure incurred on the recovery process in accordance
with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale
will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as
they have been ascertained, are those specified in the Schedule against each lot.
In the absence of any order of postponement, the auction will be held on……..
.(date) at….
..A.M/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be

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d 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
arrear of land revenue.
from the said defaulter as if it were an
Place:
Date:
Signature
Name
Designation
52
52
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
To,
Magistrate,
>
Demand order no.:
Date:
Reference number of recovery:Date:
Period:
FORM GST DRC-19
[See rule 156]
Application to the Magistrate for Recovery as Fine
A sum of Rs. >is recoverable from > holding > on account of tax, interest
and penalty payable under the provisions of the Act. You are requestedto kindly recover such amount in accordance with the
provisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
Description
Central tax
Tax/Cess
Interest
Penalty
Fees
Others
Total
Place:
Date:
Details of Amount

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iod
–
Application Reference No. (ARN) –
FORM GST DRC-21
[See rule 158(2)]
>
Date:
Date:
Date –
Order for acceptance/rejection of application for deferred payment / payment in instalments
This has reference to your above referred application, filed under section 80 of the Act. Your application for deferred payment
/ payment of tax/other dues in instalments has been examined and in this connection, you are allowed to pay tax and other
dues by
(date) or in this connection you are allowed to pay the tax and other dues amounting to rupees
· monthly instalments.
–
in

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.:
Το
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
FORM GST DRC-22
[See

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the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior permission of this department.
Copy to –
Signature
Name
Designation
56
Reference No.:
Το
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Name
FORM GST DRC-23
[See rules 159(3), 159(5) & 159(6)]
Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Order reference No. – Date
–
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 > attach

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ion 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:
Signature
Name
Designation
58
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Reference No >
To
GSTIN
FORM GST DRC-25
[See rule 161]
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
>
This has reference to the initiation of recovery proceedings against you vide above referred recovery reference number
for a sum of Rs……
The Appellate /Revisional authority/Court
covered by the above mentioned demand order No…..
.vide order no.
the dues now stands at Rs………… .. The recovery of enhanced/reduced amount of Rs
the stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of
demand after giving effect of appea

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of
DECLARATION
(1)
I shall pay the compounding amount, as may be fixed by the Commissioner.
(2)
I understand that I cannot claim, as a matter of right, that the offence committed by me under the Act shall be
compounded.
Signature of the applicant
Name
60
Reference No:
To
GSTIN/ID
Name
TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
Address
ARN
FORM GST CPD-02
[See rule 162(3)]
Date:
Date
Order for rejection / allowance of compounding of offence
This has reference to your application referred to above. Your application has been examined in the department and
the findings are as recorded below:
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of the offences
stated in column (2) of the table below on payment compounding amount indicated in column (3):
Sr. No.
(1)
Offence
(2)
Compounding amount (Rs.)
(3)
Note: In case the offence committed by the taxable person falls in more than one category specified in Column (2),
the compounding amount sh

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Guidelines to complete proceedings for grant of Registration Certificate under HGST Act, 2017.
Memo No. 1698/ST-2, Dated:- 10-8-2017 Haryana SGST – Circular
GST – States
From
Excise & Taxation Commissioner
Haryana, Panchkula.
To
All Dy. Excise & Taxation Commissioners (.,ST),
in the State of Haryana.
Memo No. 1698/ST-2,
Panchkula, dated the 10.08.2017
Subject:- Guidelines to complete proceedings for grant of Registration Certificate under HGST Act, 2017.
On the captioned subject, please find enclosed herewith guidelines to complete the proceedings for grant Of Registration Certificate under HGST Act, 2017. The above guidelines must be brought to the notice Of the officers/officials working under your jurisdiction and

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fication shall be done in every case as in the initial stage maximum registration certificates have been auto approved.
4. Taxation Inspector should record the reasons of getting registration, type of business, stocks of raw, semi finished or finished goods, verity the documents submitted/uploaded or get any other document, if required.
5. He shall verify documents related to solvency, credentials, genuineness of the person and his business.
6. Photo and exact location Of the business premises shall also be taken & uploaded.
7. Taxation Inspector shall upload inspection report in form REG-30 within 15 days from the date of inspection.
8. On the report of Taxation Inspector, the Proper Officer of the ward shall confirm the approval of r

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Goods and Service Tax
Query (Issue) Started By: – Ganeshan Kalyani Dated:- 9-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Amid pressure from some states, the GST Council will soon start publishing rates of various products to prod companies to pass on gains, including those from input tax credit.
“To begin with, 150 items will be taken up. It will have a detailed explanation of previous taxes and prices as well as new prices after GST. It will also explain the price differential between the two tax regimes,” said an official who did not wish to be identified.
Reply By Ganeshan Kalyani:
The Reply:
More items would be added once the campaign with 150 products takes off.
Another officer sa

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duct-specific explanation of differences in prices found favour with the Centre.
There were some ministers who wanted to let companies decide on pricing, at least in the short term, arguing that it will be against the spirit of empowering businesses and making life simpler. “What they want is price control, which will result in inspector raj,” said a source.
.
Reply By Ganeshan Kalyani:
The Reply:
Already, officers in states such as Maharashtra and Tamil Nadu seem to have jumped the gun and shot off letters seeking details of price changes, while others such as Andhra Pradesh and Puducherry have limited themselves to phone calls. Durables and FMCG players as well as fast food chains have received enquiries regarding prices, which are no

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pose of pipeline is to connect external water source with factory premises) will not be available. Isn't sir?
Reply By Arunachalam siva:
The Reply:
As per erstwhile law, credit on material(Ms channels, Ms beams and angles) used for making structural support(fixed with earth) to machinery/equipment was not available. But as per sec 17(d) of CGST act and explanation provided at end of sec 17, ITC is available on materials (Ms channels, Ms beams and angles) used for such structural support. Is this correct sir?
Reply By Arunachalam siva:
The Reply:
What is Tax treatment/procedure for Removal of used goods purchased prior to GST?
Reply By Arunachalam siva:
The Reply:
Sir, What is procedure under GST law for sending Machinery/equipment out

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Rate of tax on tea & coffee
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 9-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear sir,
What Is the rate of tax for tea and coffee supply by the vendor to our employees regularly. And if they don't charge, then is there any RCM to be paid? And what rate.
Thanks in advance.
Reply By KASTURI SETHI:
The Reply:
Has vendor crossed threshold exemption of Rd.20 lakhs ? You are not r

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gst on agent of credit cooperative society
Query (Issue) Started By: – pawan kumar Dated:- 9-8-2017 Last Reply Date:- 10-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
if pathpedhi (Credit Co operative Society) paid commission to their agent. in this case can credit cooperative society paid agent gst on RCM basis on commission amount . or agent have to take gst registration.
Agent means who collect money from client and deposit it into client account in credit co operative s

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GST on Job Work charges raw material supplied before appointed date
Query (Issue) Started By: – shahid hashmi Dated:- 9-8-2017 Last Reply Date:- 14-8-2017 Service Tax
Got 12 Replies
Service Tax
Whether Job Work Charges will attract GST on supply of Job Work Services by the Job Worker for Job Work in the GST regime on raw material / process goods supplied to Job Woker before the appointed date or before GST applicable date by the Principal.
Reply By HimansuSekhar Sha:
The Reply:
If the job work done post gst then gst is applicable on job work charges
Reply By HimansuSekhar Sha:
The Reply:
Raw material supplied earlier has no bearing on job work.
Reply By shahid hashmi:
The Reply:
Thanks for you reply. but Section 141 says

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job work. so gst on jobwork charges will be payable but not on goods supplied by the principal.
Reply By raj kumar shukla:
The Reply:
Kindly read section in place of rule in my reply.The second proviso to this section lends credence to my views wherein it has been prescribed that if goods are not returned within the specified period , input tax credit shall be recovered. so obviously it has to be input tax credit that must have been taken on the goods so supplied.
Reply By HimansuSekhar Sha:
The Reply:
If the goods will not be returned, within six months, then it will be treated as a supply. The provisions are specifically to determine the supply of goods. Regardinbg the services provided to the job worker after the appointed date, gst

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uSekhar Sha:
The Reply:
Thank you purohitji for accepting my view. If the requirement of the querist is answered, the service of job work and the goods are different things.
Reply By Krishnan C:
The Reply:
Our job work charges are not taxable in pre GST regime due to it amounting to manufacture.
Whether it is taxable in post regime for job work charged for material sent before appointed date.
Reply By Ramaswamy S:
The Reply:
pre gst – service tax was exempted if the process amounts to manufacture.
Under the GST – there is no such provision. It is supply of goods or supply of service.
GST is payable on supply of service. please refer FAQ released by CBEC.
Regards
S.Ramaswamy
Reply By Krishnan C:
The Reply:
thank you for your r

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GST – CONCEPT & STATUS – Erstwhile / Old
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
GST – CONCEPT & STATUS – As on 3rd June, 2017
Introduction:
The introduction of Goods and Services Tax (GST) would be a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, it would mitigate cascading or double taxation in a major way and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which is currently estimated to be around 25%-30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a boosting impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer.
Genesis:
2. The idea of movi

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ly demarcated in the Constitution with almost no overlap between the respective domains. The Centre has the powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States have the powers to levy tax on sale of goods. In case of inter-State sales, the Centre has the power to levy a tax (the Central Sales Tax) but, the tax is collected and retained entirely by the originating States. As for services, it is the Centre alone that is empowered to levy service tax. Since the States are not empowered to levy any tax on the sale or purchase of goods in the course of their importation into or exportation from India, the Centre levies and collects this tax as additional duties of customs, which is in addition to the Basic Customs Duty. This additional duty of customs (commonly known as CVD and SAD) counter balances excise duties, sales tax, State VAT and other taxes levied on the like domestic product. Introduction of GST wo

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territory tax- UTGST). The Parliament would have exclusive power to levy GST (integrated tax – IGST) on inter-State trade or commerce (including imports) in goods or services. The Central Government will have the power to levy excise duty in addition to the GST on tobacco and tobacco products. The tax on supply of five specified petroleum products namely crude, high speed diesel, petrol, ATF and natural gas would be levied from a later date on the recommendation of GST Council.
4.1 A Goods and Services Tax Council (GSTC) shall be constituted comprising the Union Finance Minister, the Minister of State (Revenue) and the State Finance Ministers to recommend on the GST rate, exemption and thresholds, taxes to be subsumed and other features. This mechanism would ensure some degree of harmonization on different aspects of GST between the Centre and the States as well as across States. One half of the total number of members of GSTC would form quorum in meetings of GSTC. Decision in GSTC wo

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ssisted by a Secretariat. Fifteen meetings of the GSTC have been held so far. The following major decisions have been taken by the GSTC:
(i) The threshold exemption limit would be ₹ 20 lakh. For special category States enumerated in article 279A of the Constitution, threshold exemption limit has been fixed at ₹ 10 lakh.
(ii) Composition threshold shall be ₹ 50 lakh. Composition scheme shall not be available to inter-State suppliers, service providers (except restaurant service) and specified category of manufacturers.
(iii) Existing tax incentive schemes of Central or State governments may be continued by respective government by way of reimbursement through budgetary route. The schemes, in the present form, would not continue in GST.
(iv) There would be four tax rates namely 5%, 12%, 18% and 28%. The tax rates for different goods and services have been finalized. Besides, some goods and services would be under the list of exempt items. The exempted services has b

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10% with the Central tax administration. Further all administrative control over taxpayers having turnover above ₹ 1.5 crore shall be divided equally in the ratio of 50% each for the Central and State tax administration.
(vii) Powers under the IGST Act shall also be cross-empowered on the same basis as under CGST and SGST Acts with few exceptions.
(viii) Power to collect GST in territorial waters shall be delegated by Central Government to the States.
(ix) Formula and mechanism for GST Compensation Cess has been finalised.
(x) Nine rules on registration, composition levy, valuation, tax invoice, input tax credit, payment, returns, refund and transitional provisions have been recommended.
(xi) www.gst.gov.in, managed by GSTN, shall be the Common Goods and Services Tax Electronic Portal.
(xii) Rate of interest on delayed payments and delayed refund has been recommended.
(xiii) Rate of TCS has been recommended.
Salient Features of GST:
6. The salient features of GST are as

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ition to the applicable customs duties.
(vi) Import of services would be treated as inter-State supplies and would be subject to IGST.
(vii) CGST, SGST /UTGST& IGST would be levied at rates to be mutually agreed upon by the Centre and the States under the aegis of the GSTC.
(viii) GST would replace the following taxes currently levied and collected by the Centre:
a) Central Excise Duty;
b) Duties of Excise (Medicinal and Toilet Preparations);
c) Additional Duties of Excise (Goods of Special Importance);
d) Additional Duties of Excise (Textiles and Textile Products);
e) Additional Duties of Customs (commonly known as CVD);
f) Special Additional Duty of Customs (SAD);
g) Service Tax;
h) Cesses and surcharges insofar as they relate to supply of goods or services.
(ix) State taxes that would be subsumed within the GST are:
a) State VAT;
b) Central Sales Tax;
c) Purchase Tax;
d) Luxury Tax;
e) Entry Tax (All forms);
f) Entertainment Tax (except those levied b

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r of up to ₹ 50 lakh. The threshold exemption and compounding scheme would be optional.
(xiv) The list of exempted goods and services would be kept to a minimum and it would be harmonized for the Centre and the States as well as across States as far as possible.
(xv) Exports would be zero-rated.
 (xvi) Credit of CGST paid on inputs may be used only for paying CGST on the output and the credit of SGST/UTGST paid on inputs may be used only for paying SGST/UTGST. In other words, the two streams of input tax credit (ITC) cannot be cross utilized, except in specified circumstances of inter-State supplies for payment of IGST. The credit would be permitted to be utilized in the following manner:
a) ITC of CGST allowed for payment of CGST & IGST in that order;
b) ITC of SGST allowed for payment of SGST & IGST in that order;
c) ITC of UTGST allowed for payment of UTGST & IGST in that order;
d) ITC of IGST allowed for payment of IGST, CGST & SGST/UTGST in that order.
ITC of CG

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ebit/ credit card and National Electronic Funds Transfer (NEFT) / Real Time Gross Settlement (RTGS).
(xxi) Obligation on certain persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to the supplier where total value of supply, under a contract, exceeds two lakh and fifty thousand rupees.
(xxii) Refund of tax to be sought by taxpayer or by any other person who has borne the incidence of tax within two years from the relevant date.
(xxiii) Obligation on electronic commerce operators to collect 'tax at source', at such rate not exceeding two per cent. (2%) of net value of taxable supplies, out of payments to suppliers supplying goods or services through their portals.
(xxiv) System of self-assessment of the taxes payable by the registered person.
(xxv) Audit of registered persons to be conducted in order to verify compliance with the provisions of Act.
(xxv

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thority. States would adopt the provisions relating to Tribunal in respective SGST Act.
(xxxi) Provision for penalties for contravention of the provision of the proposed legislation has been made.
(xxxii) Advance Ruling Authority would be constituted by States in order to enable the taxpayer to seek a binding clarity on taxation matters from the department. Centre would adopt such authority under CGST Act.
(xxxiii) An anti-profiteering clause has been provided in order to ensure that business passes on the benefit of reduced tax incidence on goods or services or both to the consumers.
(xxxiv) Elaborate transitional provisions have been provided for smooth transition of existing taxpayers to GST regime.
Benefits of GST:
7. (A) Make in India:
(i) Will help to create a unified common national market for India, giving a boost to Foreign investment and “Make in India” campaign;
(ii) Will prevent cascading of taxes as Input Tax Credit will be available across goods and services at ev

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oduction thereby helping in the growth of the industries . This will create India as a “Manufacturing hub”.
(B) Ease of Doing Business:
(i) Simpler tax regime with fewer exemptions;
(ii) Reductions in the multiplicity of taxes that are at present governing our indirect tax system leading to simplification and uniformity;
(iii) Reduction in compliance costs – No multiple record keeping for a variety of taxes- so lesser investment of resources and manpower in maintaining records;
(iv) Simplified and automated procedures for various processes such as registration, returns, refunds, tax payments, etc;
(v) All interaction to be through the common GSTN portal- so less public interface between the taxpayer and the tax administration;
(vi) Will improve environment of compliance as all returns to be filed online, input credits to be verified online, encouraging more paper trail of transactions;
 (vii) Common procedures for registration of taxpayers, refund of taxes, uniform formats

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vernment as a private company under erstwhile Section 25 of the Companies Act, 1956. GSTN would provide three front end services to the taxpayers namely registration, payment and return. Besides providing these services to the taxpayers, GSTN would be developing back-end IT modules for 27 States who have opted for the same. The migration of existing taxpayers has already started from November, 2016. The Revenue department of both Centre and States are pursuing the presently registered taxpayers to complete the necessary formalities on the IT system operated by GSTN for successful migration. About 75 percent of existing registrants have already migrated to the GST systems.
8.1 GSTN has selected 34 IT, ITeS and financial technology companies, to be called GST Suvidha Providers (GSPs). GSPs would develop applications to be used by taxpayers for interacting with the GSTN.
Other Legislative Requirements:
9. Four Laws namely CGST Act, UTGST Act, IGST Act and GST (Compensation to States) A

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olumes of data. Based on the legal provisions and procedure for GST, the content of work-flow software such as ACES (Automated Central Excise & Service Tax) would require re-engineering. DG Systems has already constituted a Steering Committee for implementation of GST System for CBEC. The name of IT project of CBEC under GST is 'SAKSHAM' involving a total project value of ₹ 2,256 crores.
10.1 It was also felt that the organizational structure and deployment of human resources needed a review for smooth and effective implementation of GST. A Working Group has after extensive deliberations and studies, submitted its Report which has been approved by the Government.
10.2 Augmentation of human resources would be necessary to handle large taxpayers' base in GST scattered across the length and breadth of the country. Capacity building, particularly in the field of Accountancy and Information Technology for the departmental officers has to be taken up in a big way. A massive four-tier

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ion of central excise duty on five specified petroleum products as well as on tobacco products. CBEC would also continue to handle the work relating to levy and collection of customs duties.
10.5 The following information is available on the CBEC website www.cbec.gov.in :
 (i) Presentation on GST
(ii) GST – Concept & Status
(iii) GST Tax rates for goods and services
(iv) FAQs on GST in English, Hindi and eight regional languages
(v) CGST, IGST, UTGST and GST (Compensation to States) Act
(vi) Nine finally approved Rules
(vii) Constitutional Amendment Act
Way Forward:
11. Looking forward, there are number of goal posts that need to be met before GST can be rolled out in the country. The following tasks are required to be completed within defined time frame:
(i) Passage of SGST laws by all State legislatures;
(ii) Recommendation of remaining Model GST Rules by GST Council;
(iii) Notification of GST Rules;
(iv) Establishment and upgradation of IT framework;
(v) Meeting

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Consequences for Late filing of GSTR-3B?
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 9-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 8 Replies
GST
I want to know the the Consequences for non filing of GSTR-3B on or before its due date.
Thanks in Advance…
Reply By KASTURI SETHI:
The Reply:
Not liable to penalty. Two months period is for understanding GST law.
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
Thanks for your valuable support. Someone said that, if the gstr-3b not filed on or before 20th of this month then we can't file the gstr-1 return in September 2017 with respect to July 2017. Is it true?
Thanks in advance.
Reply By KASTURI SETHI:
The Reply:
GS

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turns with an intent not to impose penalty because "probation period" is in progress as already explained above. Stipulated date is now extended period.
Reply By sankul gupta:
The Reply:
sir,
there has been an error in filing GSTR-3B, itc figures despite of being punched and saved are not being reflected in the return and the same is being shown as submitted due to which my output liability amounts to ₹ 8 lacs.
However my itc is more than 8 lacs.
what should i do in such case as paying such huge amount in cash would lead to financial hardship.
how should i proceed in this matter ?? can i skip GSTR 3B?
Please guide.
Thank you.
Reply By KASTURI SETHI:
The Reply:
Do not be panicky. Wait for a few days I.e. till the la

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GST Forms
–
GST
Forms
Central Goods and Services Tax Rules, 2017
Visit this URL for GST Forms / Formats
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation

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Determination of Value of Supply when consideration is not solely in money [Rule 27 of CGST rules]
Valuation / Value of Supply – GST Ready Reckoner
GST
Determination of Value of Supply when consideration is not solely in money [Rule 27 of CGST rules]
Determination of Value of Supply
Supplies of specified categories of goods or services ,Section 15(5) lays down that in respect of certain notified supplies also, the value will be determined in the manner as stipulated in Define in the (Chapter IV : Determination of value of supply of CGST Rules from rule 27 to 35) the rules for valuation. Thus, the methodology of transaction value will not apply for such notified categories of transactions; instead the rules will prescribe a different method of determining value for these notified transactions.
Read with rule 27 provides for
* Taxable value when consideration is not solely in money
In some cases, where consideration for a supply is not solely in money, taxable value has

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ined by using reasonable means consistent with principles & general provisions of GST law. (Best Judgement method)
Open Market Value means the full value in money excluding taxes under GST laws, payable by a person to obtain such supply at the time when supply being valued is made, provided such supply is between unrelated persons and price is the sole consideration for such supply.
Supply of like kind & quality means any other supply made under similar circumstances that is same or closely resembles in respect of characteristics, quality, quantity, functionality, reputation to the supply being valued.
Examples
Example 1:- Where a new phone is supplied for ₹ 20000/- along with the exchange of an old phone and if the price of the new phone without exchange is ₹ 24000/-, the open market value of the new phone is ₹ 24000/-.
Example 2:- Where a laptop is supplied for ₹ 40000/- along with a barter of printer that is manufactured by the recipient and the val

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r for consideration of ₹ 2,95,000/-(inclusive GST @18%). Raj Trader also gave some material to Sun enterprises [Valuing ₹ 10,000 (exclusive of GST)] as consideration for such supply. At the same time , Sun Enterprises has supplied the same goods to another unrelated person at price 29736 (inclusive of GST @18%).
In this case the value will be determined as per rule 27 of CGST Rules, where the consideration for a supply is not wholly in money, the value will be the open market value.
therefore, in the given case, the open market value of goods supplied is ₹ 2,52,000/- (₹2,97,360*100/118) and is therefore, the value of such goods.
Example 5:- Sun Enterprises supplied a cooler to an unrelated party, Raj Trader for consideration of ₹ 2,95,000/- (inclusive GST @18%). Raj Trader also gave some material to Sun enterprises [Valuing ₹ 10,000 (exclusive of GST)] as consideration for such supply and open market value of goods not available.
In this case

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Transition Provisions under GST
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Chapter Twenty
Transition Provisions under GST
GST is a significant reform in the field of indirect taxes in our country. Multiple taxes levied and collected by the Centre and States have been replaced by one tax called Goods and Services Tax (GST). GST is a multi-stage value added tax on consumption of goods or services or both.
As GST sought to consolidate multiple taxes into one it was very essential to have transitional provisions to ensure that the transition to the GST regime is very smooth and hassle free and no ITC (input tax credit) / benefits earned in the existing regime are lost. The transition provisions can be categorized under three heads:
a) relating to input tax credit
b) Continuance of existing procedures such as job work for a reasonable period without any adverse consequence under GST law.
c) All claims (pending as well as future) pertaining to existing l

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it on capital goods:
The balance instalment of un-availed credit on capital goods credit can also be taken by filing the requisite declaration in the GST TRAN 1.
c) Credit on duty paid stock:
A registered taxable person, other than manufacturer or service provider, may have a duty paid goods in his stock on 1st July, 2017. GST would be payable on all supplies of goods or services made after the appointed day. It is not the intention of the Government to collect tax twice on the same goods. Hence, in such cases, it has been provided that the credit of the duty/tax paid earlier would be admissible as credit. Such credit can be taken as under:
i. credit shall be taken on the basis of invoice evidencing payment of duty of excise or VAT.
ii. such invoices should be less than one-year old.
iii. declare the stock of duty paid goods within prescribed time on the common portal.
d) credit on duty paid stock when registered person does not possess the document evidencing payment of exc

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in each of six tax period has to be submitted
v. Stocks stored should be easily identifiable.
e) Credit relating to exempted goods under the existing law which are now taxable.
Input Tax Credit of CENVAT / VAT in respect of input, semi-finished and finished goods in stock attributable to such exempted goods or services which are now taxable can also be taken in the same manner.
f) Input /input services in transit:
There might be a scenario where input or input services are received on or after the appointed day but the duty or tax on the same was paid by the supplier under the existing law. Registered person (RP) may take credit of eligible duties and taxes, provided the invoice has been recorded in the books within 30 days from 1st July, 2017. The period can be extended by the Commissioner GST by another 30 days. A statement of such invoices have to be furnished. ISD can also distribute such credit.
g) Tax paid under existing law under composition scheme:
Those taxpayers who p

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hich the centralized registration was obtained.
i) Reclaim the reversed Input Service credit:
CENVAT credit reversed on account of non-payment of consideration within three months can be reclaimed if payment is made to the supplier of service within 3 months from 1st July, 2017
j) Where any goods or capital goods belonging to the principal are lying at the premises of the agent on the Appointed Day:
This provision is specific to SGST law. In such cases, agent shall be entitled to take credit subject to the following conditions:
i. the agent is a registered taxable person
ii. both the principal and the agent declare the details of stock
iii. the invoices are not earlier than twelve months
iv. the principal has either reversed or not availed of the input tax credit.
b) Transition provisions relating to job work, goods returned/ sent on approval etc.:
a) Job work: –
Inputs, semi-finished goods or finished goods were sent to the job worker or any other premises without paymen

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returned by a registered person, then return of goods shall be treated as supply of goods (ITC can be claimed)
c) Goods sent on approval basis before 6 months of the appointed day i.e. 1st July, 2017 but returned within 6 months from 1st July, 2017:
No tax is payable by the person returning the goods. Commissioner may extend the period by 2 months. If returned after that, tax is payable if the supply is taxable under GST (by the recipient. If not returned, tax is payable by the person who sent the goods on approval basis.
d) TDS deducted in VAT
Where a supplier has made any sale of goods and tax was required to be deducted under VAT Act and Invoice was issued before the appointed day, however, the payment was made on or after appointed day. In such cases no TDS under GST is to be deducted.
e) Price revision in respect of existing contracts
In case of upward price revision, a registered person will issue a supplementary invoice or debit notes within 30 days from the date of revi

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Time of Supply of Goods – Basic [ section 12 of CGST Act ]
Time of Supply – GST Ready Reckoner
GST
Time of Supply of Goods – Basic
Time of Supply
In order to calculate and discharge tax liability it is important to know the date when the tax liability arises i.e., the date on which the charging event has occurred. In GST law, it is known as Time of Supply.
GST law has provided separate provisions to determine the time of supply of goods section 12 of CGST 2017, theses provision are a

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The Meaning and Scope of Supply – Section 7
Levy and Collection – GST Ready Reckoner
GST
The Meaning and Scope of Supply (Section 7)

Section 7(1) – For the purposes of this Act, the expression, supply includes –

(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;

(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. [Clause (aa) inserted vide Finance Act, 2021, w.r.e.f 1st July 2017]

Explanation.For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or cons

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ration and production activities on behalf of the JV.

On the other hand, in example B, the operating member uses its own machinery and is therefore providing 'service' within the scope of supply of CGST Act, 2017. This is because in this scenario, the operating member is recovering the cost appropriated towards machinery and services from the other JV members in their participating interest ratio.

(b) import of services for a consideration whether or not in the course or furtherance of business is considered as supply, even if the transaction does not involve consideration, it still falls under the scope of supply.

(c) the activities specified in Schedule I, made or agreed to be made without a consideration. Some examples are permanent transfer/disposal of business assets where ITC is availed on such assets, supply of goods/services/both between related persons etc.

Commentary : Supply is an important event determining the taxability of all transactio

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se agreed to be 'made' signifies that tax is not only payable on supply, that has already been made, but would also be payable in respect to a supply that has been agreed to be made. Hence, even advances received prior to supply is taxable even if the same is in 2 connection to a supply agreed to be made.

Important Notification & Clarification 

• Clarification  on Supply of goods or services in respect of warranty replacement of parts and repair services during warranty period, whether it is supply or not and that is liable to pay GST or not. [ Circular No. 195/07/2023-GST dated 17.07.2023 ]

• The original equipment manufacturers /suppliers offer warranty for the goods / services supplied by them. During the warranty period, replacement goods /services are supplied to customers free of charge and as such no separate consideration is charged and received at the time of replacement.

• In respect of GST liability as we

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ch a situation, the salvage becomes the property of Insurance Company after settling the claim for the full amount and the insurance company is obligated to deal with the same or dispose of the same. In such cases, the outward GST liability on disposal/sale of the salvage is to be discharged by the insurance companies.

• In case where due to the conditions mentioned in the contract itself, general insurance companies are deducting the value of salvage as deductibles from the claim amount, the salvage remains the property of insured and insurance companies are not liable to discharge GST liability on the same.

• In such Situation where the insurance claim is settled on full claim amount, without deduction of value of salvage/ wreckage (as per the terms of the contract), the salvage becomes the property of the insurance company and the insurance company will be obligated to discharge GST on supply of salvage to the salvage buyer.

• Clarificatio

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n Medical Association, Kerala Versus Union Of India 2025 (4) TMI 872 – Kerala High Court ]

Section 7(1A) – Deemed supply

Inserted by Finance Act, 2018 w.e..f. 1.7.2017 where certain activities or transactions constitute a supply in accordance with the provisions of section 7(1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II.

• Following services are treated as deemed supply:

• Barter system.

• Permanent transfer or disposal of business assets.

• Supply of goods/services between related person or distinct person as defined in section 25.

• Principal supply of goods to his agents.

• Agents supplying goods to his principal.

• Import of services either from related person or any establishment outside India.

Section 7(2) – No supply

• Activities or transactions specified in Schedule III shall be treated neither

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upply of service.

• Clarification on GST on license fee charged by the States for grant of Liquor licences to vendors. [ Circular No. 121/40/2019-GST dated 11.10.2019 ]

• Case law

• IN RE: M/S. TIRUPPUR CITY MUNICIPAL CORPORATION (2021 (6) TMI 562 – Authority For Advance Ruling, Tamilnadu)

• The activity (1) Fee from Parks; (2) Market fee-daily; (3) Market fee-weekly; or Fish – Fee weekly  (4) Fees for bays in bus-stand; (7) Slaughter house fees; (8) Fees on pay & use toilets; (9) – Cycle stand, Scooter, auto stand in the bus-stand are activities etc. in relation to functions entrusted under Article 243G and Article 243W of the Constitution and are treated as neither supply of goods nor services when provided by the applicant as 'Public authority' as per Notification No. 14/2017-C.T.(Rate) dated 28th June 2017 as amended time to time.

• Howsoever In respect of activity Locker Rent in the bus-stand

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TDS Mechanism under GST
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Chapter Forty Seven
TDS Mechanism under GST
Under the GST regime, section 51 of the CGST Act, 2017 prescribes the authority and procedure for 'Tax Deduction at Source'. The Government may order the following persons (the deductor) to deduct tax at source:
(a) a department or establishment of the Central Government or State Government; or
(b) local authority; or
(c) Governmental agencies; or
(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council.
The tax would be deducted @1% of the payment made to the supplier (the deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees (excluding the amount of central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice). Thus, individual supplies may be less than &#

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cated in State B. The supply would be intra-State supply and Central tax and State tax would be levied. In such case, transfer of TDS (Central tax + State tax State B) to the cash ledger of the supplier (Central tax + State tax of State A) would be difficult. So in such cases, TDS would not be deducted.
Thus, when both the supplier as well as place of supply are different from that of recipient, no tax deduction at source would be made.
Registration of TDS deductors: A TDS deductor has to compulsorily register without any threshold limit. The deductor has a privilege of obtaining registration under GST without having required to obtain PAN. He can obtain registration using his Tax Deduction and Collection Account Number (TAN) issued under the Income Tax Act, 1961.
Deposit of TDS with the government: The amount of tax deducted at source should be deposited to the Government account by the deductor by 10th of the succeeding month. The deductor would be liable to pay interest if the ta

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shall not include 18% GST. The TDS, so deducted, shall be deposited in the account of government by 10th of the succeeding month. The TDS so deposited in the government account shall be reflected in the electronic cash ledger of the supplier (i.e. deductee) who would be able to use the same for payment of tax or any other amount. The purpose of TDS is just to enable the government to have a trail of transactions and to monitor and verify the compliances.
TDS Return: The deductor is also required to file a return in Form GSTR-7 within 10 days from the end of the month. If the supplier is unregistered, name of the supplier rather than GSTIN shall be mentioned in the return. The details of tax deducted at source furnished by the deductor in FORM GSTR-7 shall be made available to each of the suppliers in Part C of FORM GSTR-2A electronically through the Common Portal and the said supplier may include the same in FORM GSTR-2. The amounts deducted by the deductor get reflected in the GSTR-2

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TCS Mechanism under GST
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Chapter Forty Eight
TCS Mechanism under GST
Tax Collection at Source (TCS) has similarities with TDS, as well as has distinctive features also. TDS  refers to tax which is deducted when recipient of goods or services makes some payments under a contract etc. while TCS refers to tax which is collected by the electronic commerce operator when a supplier supplies some goods or services through its portal and the payment for that supply is collected by the electronic commerce operator. We will discuss the exact nature of TCS with an example. There are many e-Commerce operators [hereinafter referred to as an Operator], like Amazon, Flipkart, Jabong, etc. operating in India. These operators displays / lists on their portal products as well as services which are actually supplied by some other person to the consumer. The goods or services belonging to other suppliers are displayed on the

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lating to TCS.
Registration: The ecommerce operator as well as the supplier supplying goods or services through an operator need to compulsorily register under GST. The threshold limit of ₹ 20 lakhs (10 lakhs for special category states) is not applicable to them. Section 24(x) of the CGST Act, 2017 makes it mandatory for every e-Commerce Operator to get registered under GST. Similarly, section 24(ix) of the CGST Act, 2017 makes it mandatory for every person who supplies goods/services through an Operator to get registered under GST.
Power to collect tax: Section 52 of the CGST Act, 2017 provides for Tax Collection at source, by e-Commerce operator in respect of the taxable supplies made through it by other suppliers, where the consideration in respect of such supplies is collected by him.
TCS Statement: The amount of tax so collected by the operator is required to be deposited by the 10th of the following month, during which such collection is made. The operator is also requi

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, submitted by every operator in the statements will be matched with the details of supplies submitted by all such suppliers in their returns. If there is any discrepancy in the value of supplies, the same would be communicated to both of them. If such discrepancy in value is not rectified within the given time, then such amount would be added to the output tax liability of such suppler.
The supplier will have to pay the differential amount of output tax along with interest.
Notice to the Operator: An officer not below the rank of Deputy Commissioner can issue notice to an Operator asking him to furnish details relating to volume of goods/ services supplied, stock of goods lying in warehouses/ godowns, etc. The Operator is required to furnish such details within 15 working days. In case an Operator fails to furnish the information, besides being liable for penal action under section 122 shall also be liable for penalty up to ₹ 25,000/-
The GST Council in their 22nd meeting hel

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Introduction of Tax Invoice in GST
Tax Invoice, Bill of Supply, Debit Notes, Credit Notes – GST Ready Reckoner
GST
Tax Invoice in GST
Introduction
TAX INVOICE under section 31
(1) A registered person supplying taxable goods shall, before or at the time of,
(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or
(b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed.
Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed.
(2) A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoic

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ed rupees subject to such conditions and in such manner as may be prescribed;
* (c) a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed:
* Provided that the registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;
* (d) a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment;
* (e) where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax

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all be issued on or before the due date of payment;
(b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment;
(c) where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event.
(6) In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation.
(7) where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier.
Explanation.For the purposes of this section, the expression “tax invoice” shall include any revised invoice issued by the supplier

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n respect of which advance payment is being made.
* Payment voucher is issued by the person making payment under reverse charge at the time of making payment to the supplier.
Contents of tax invoice in case of goods or services [as per rule 46 of CGST Rules]
There is no format prescribed for an invoice, however, Invoice rules makes it mandatory for an invoice to have following fields (only applicable field are to be filled):
* Name, address and GSTIN of the supplier;
* Name, address and GSTIN or UIN, if registered, of the recipient
* A consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
* Date of its issue;
* Name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered and where the value of taxable supply is fifty t

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he same is different from the place of supply;
* Whether the tax is payable on reverse charge basis; and
* Signature or digital signature of the supplier or his authorized representative
* Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under rule (4)48.]
* A declaration as below, that invoice is not required to be issued in the manner specified under rule (4)48, in all cases where an invoice is issued, other than in the manner so specified under the rule 48(4), by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the rule 48(4)-
* “I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under rule 48(4), we are not required to prepare an invoice in terms of the provisions of the rule 48(4)
Note: Invoice

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iability in his returns?
Clarification 1: In case GST is paid by the supplier on advances received for a future event which got cancelled subsequently and for which invoice is issued before supply of service, the supplier is required to issue a “credit note” in terms of section 34 of the CGST Act. He shall declare the details of such credit notes in the return for the month during which such credit note has been issued. The tax liability shall be adjusted in the return subject to conditions of section 34 of the CGST Act. There is no need to file a separate refund claim. However, in cases where there is no output liability against which a credit note can be adjusted, registered persons may proceed to file a claim under “Excess payment of tax, if any” through Form GST RFD-01.
Issue 2: An advance is received by a supplier for a service contract which got cancelled subsequently. The supplier has issued receipt voucher and paid the GST on such advance received. Whether he can claim refun

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