The Manipur Goods and Services Tax (First Amendment) Rules, 2017.
05/10/2017-FD(TAX) Dated:- 29-6-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
NOTIFICATION
Imphal, the 29th June, 2017
No. 5/10/2017-FD(TAX):- In exercise of the powers conferred by section 164 of the Manipur Goods and Services tax Act, 2017 (3 of 2017), the State Government, hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Manipur Goods and Services Tax (First Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Manipur Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money.- Where the supply of goods or s
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nd rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b)
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urther supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.- Where the value of a supply of goods or services or both is not determinable by any of the preceding
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currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
Provided also t
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rovided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy hold
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every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of sup
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es not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-The rate
of exchange for the determination of the value of taxable goods or services or both shall be the
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nt of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.-(1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
(b) an invoice issued in accordance with the provi
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of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration. -(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.
(2) The amount of input tax credit
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tion 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.
39. Procedure for distribu
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-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same Sta
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ed for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient wher
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t tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is elig
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tails furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registere
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the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used excl
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n credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 5
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gregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in su
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tly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods:
Provided that whe
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put tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the sai
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29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock
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be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said
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invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, 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;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-re
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; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided also that in the case of
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, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a nonbanking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.- (1)The invoice shall be prepared in triplicate, in t
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ies, 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;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
50. Receipt vou
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, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, 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;
(c) date of its issue;
(
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rs, 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;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.-(1)A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the fol
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d or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any invoi
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buted; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
(3) Where the supplier of taxable service
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.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.-(1)For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(i
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llan in lieu of invoice, the same shall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registe
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ustments made thereto.
(4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock store
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(9) Each volume of books of account maintained manually by the registered person shall be serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts
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works contract;
(d) the details of payment received in respect of each works contract; and
(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clear
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ecords are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01,either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Unio
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tified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand.
Chapter VIII
Returns
59. Form and manner of furnishing details of outward supplies.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the-
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State sup
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the extent of modifications accepted by him.
60. Form and manner of furnishing details of inward supplies.-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall
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the same in FORM GSTR-2.
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR- 2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the-
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.-(1) Every r
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ledger and include the details in Part B of the return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.-(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 e
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ding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
Explanation.- For the purposes of this sub-rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return i
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vice Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.-(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR- 7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM GSTR- 4A on the common portal after the due date of filing o
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issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.
69. Matching of claim of input tax credit .-The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of
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credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.-(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under s
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ting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
72. Claim of input tax credit on the same invoice more than once.-Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of clai
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74. Final acceptance of reduction in output tax liability and communication thereof.- (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the
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o shown in his return in FORM GSTR- 3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall
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cified therein.
79. Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier.-(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent o
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referred to in sub-section (5) of the said section in FORM GSTR-9B.
(2) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.-Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.-(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable
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ed officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation o
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ds and by such authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date.
(4) If any goods and services tax practitioneris found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise
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or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax pr
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olled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered or an un-registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.-(1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedin
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lectronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to
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Explanation.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
87. Electronic Cash Ledger.-(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card o
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t the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Explanation.- For the purposes of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlementmode from any bank, the mandate form shall be generated along with the challan on the common portaland the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned
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r, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 87.
(10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant
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on electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7,as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, th
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es, in a case where the refund is on account of export of goods;
(c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special E
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(i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account ofthe finalisation of provisional assessment;
(j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest
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bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the p
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on.- For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted Total turnover” shall have the same meanings as assigned to them in sub-rule (4).
90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4)of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant th
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which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima faciesatisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding sevendays from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for
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4, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable u
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ected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03.
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.-Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons
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ty Number of the applicant is mentioned in the tax invoice; and
(c) such other restrictions or conditions as may be specified in the notification are satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export
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ax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the conc
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h the amount is transferred for utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice- Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research
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ion of the application;
(b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) to recommend minimum financial assistance,
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ce with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount co
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ndable, if any, in FORM GST ASMT-07.
(6) The applicant may file an application in FORM GST ASMT- 08 for the release of the security furnished under sub-rule (4) after issue of the order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of the receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of servic
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assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The pr
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of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02.
102. Special Audit.-(1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under su
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under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax
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he certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate
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shall be issued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Ap
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(a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the
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learly indicating the final amount of demand confirmed by the Appellate Tribunal.
114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing
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a) in the case of a claim under sub-section (2) of section 140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or subsection (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law;
(ii) the description and value of th
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ch he is not in possession of any document evidencing payment of central excise duty.
(ii) The input tax credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent. on such goods which attract central tax at the rate of nine per cent. or more and forty per cent. for other goods of the central tax applicable on supply of such goods after the appointed date and shall be credited after the central tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) The credit of central tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not unconditionally exempt from the whole of the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 or were no
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ty days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after the appointed day, and the Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.-Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.-Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
121. Recovery of credit wrongly availed.-The amount credited under sub-rule
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to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority:-(1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same
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er to determine the methodology and procedure.-The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate re
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tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.-(1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct inv
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one interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.-(1)Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summar
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quiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
133. Order of the Authority.-(1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order –
(a) reducti
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mount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.
136. Monitoring of the order.-The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.-The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.-For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includesa.
a. suppliers of goods or services under the proc
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the State Government, hereby makes the following rules
further to amend the Manipur Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Manipur Goods and Services Tax (First Amendment)
Rules,
2017.
(2) They shall come into force on the 1st day of July, 2017.
(i)
shall be
In the Manipur Goods and Services Tax Rules, 2017, after rule 26, the following
inserted, namely:-
ââ¬ÅChapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-
Where
the supply of goods or services is for a consideration not wholly in money, the
shall,-
value of the supply
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of consideration in
money and any such further amount in money as is equivalent to the consideration not
if such amount is known at the time of supply;
in money,
(c) if the value of supply is not determinable under cla
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upply of goods or services or both between distinct or related persons, other
than
through an agent.-The value of the supply of goods or services or both between
distinct persons as
specified in sub-section (4) and (5) of section 25 or where the supplier
and recipient are related, other
than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like
kind
and quality;
(c) if the value is not determinable under clause (a) or (b), be the value as determined by
the
application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient, the value shall,
at the option of the supplier, be an amount equivalent to ninety percent of the price charged for the
supply of goods of like kind and quality by the recipient to his customer not being a related person:
Provided further that where the recipien
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upply
made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he
exercises the option, the value shall be 90 per cent. of five thousand rupees i.e.,four thousand five
hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be
determined
by the application of rule 30 or rule 31 in that order.
-3-
30. Value of supply of goods or services or both based on cost.- Where the value of a supply
of
goods or services or both is not determinable by any of the preceding rules of this
Chapter, the value
shall be one hundred and ten percent of the cost of production or
manufacture or the cost of acquisition
of such goods or the cost of provision of such
services.
31. Residual method for determination of value of supply of goods or services or both.-
Where
the value of supply of goods or services or both cannot be determined under
rules 27 to 30, the
same shall be determined using reasonable means consist
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Bank of India reference rate for a currency is not available,
the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the
person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value
shall be equal to one per cent. of the lesser of the two amounts the person changing the money would
have received by converting any of the two currencies into Indian Rupee on that day at the reference
rate provided by the Reserve Bank of India.
Provided also that a person supplying the services may exercise the option to ascertain the value in
terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining
part of that financial year.
(b) at the option of the supplier of services, the value in relation to the supply of foreign
currency,
including money changing, shall be deemed to be-
(i) one per cent. of the gross amount of currency exchanged for an amount up to one
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by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
for
(a) the gross premium charged from a policy holder reduced by the amount allocated
investment, or savings on behalf of the policy holder, if such an amount is
intimated to the
policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single
premium
charged from the policy holder; or
(c)
in
the policy
in all other cases, twenty five per cent. of the premium charged from the policy holder
the first year and twelve and a half per cent. of the premium charged from
holder in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the
policy holder is only towards the risk cover in life insurance.
hand
change the nature
(5) Where a taxable supply is provided by a person dealing in buying and selling of second
goods i.e., used goods as such or after such minor pr
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such class of service providers as may be notified
by
the Government, on the recommendations of the Council, as referred to in
paragraph 2 of
Schedule I of the said Act between distinct persons as referred to in
section 25, where input tax
credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained
in the
provisions of this Chapter, the expenditure or costs incurred by a supplier as
a pure agent of the
recipient of supply shall be excluded from the value of supply, if
all the following conditions are
satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to
the third party on authorisation by such recipient;
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(ii) the payment made by the pure agent on behalf of the recipient of supply has been
separately
indicated in the invoice issued by the pure agent to the recipient of service;
and
(iii) the supplies procured by the pure agent from the thir
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me of the company paid to the Registrar of Companies. The fees charged by
the Registrar of Companies for the registration and approval of the name are compulsorily levied on
B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such
expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-The
rate
of exchange for the determination of the value of taxable goods or services or both shall be
the
applicable reference rate for that currency as determined by the Reserve Bank of India
time of supply in respect of such supply in terms of section 12 or, as the case
may be, section 13 of the
Act.
on the date of
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-
Where
the value of supply is inclusive of integrated tax or, as the case may be, central tax,
territory tax, the tax amount shall be determined i
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he same as, or closely or
characteristics,
of the goods or services
substantially resembles, that supply of
tax
Chapter V
Input Tax Credit
goods or services or both.
36. Documentary requirements and conditions for claiming input tax credit.-(1)The input
credit shall be availed by a registered person, including the Input Service Distributor, on
the basis of
any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the
provisions
of section 31;
(b)
(c)
(d)
(e)
an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section
31, subject to the payment of tax;
a debit note issued by a supplier in accordance with the provisions of section 34;
a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made
thereunder for the assessment of integrated tax on imports;
an Input Service Distributor invoice or Input Service Distributor credit note or any
document
issued
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, shall furnish the details of such supply,
the amount of value not paid
amount not paid
and the amount of input tax credit availed of proportionate to such
to the supplier in FORM GSTR-2 for the month immediately following the period of
one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said
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Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of
section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax
liability
of the registered person for the month in which the details are furnished.
(3) The registered person shall be liable to pay interest at the rate notified under sub-section (1)
of
section 50 for the period starting from the date of availing credit on such supplies
when the amount added to the output tax liability, as mentioned in sub-
till the date
rule (2), is paid.
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vail the credit of tax paid on inputs and input
services
referred to in the second proviso to sub-section (4) of section 17 and not covered
(a);
under clause
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to
the
company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42
and 43, be credited to the electronic credit ledger of the said company or the institution.
39. Procedure for distribution of input tax credit by Input Service Distributor.-(1)An Input
Service
Distributor shall distribute input tax credit in the manner and subject to the following
conditions, namely,-
(a) the input tax credit available for distribution in a month shall be distributed in the same
month
and the details thereof shall be furnished in FORM GSTR-6 in accordance
with the provisions
of Chapter VIII of these rules;
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(b) the Input Service Distributor sh
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,
“t,” is the turnover, as referred to in section 20, of person R, during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input
service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of
integrated
tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same State or Union territory in which the
Input
Service Distributor is located, be distributed as input tax credit of central
or Union territory tax respectively;
tax and State tax
(ii) in respect of a recipient located in a State or Union territory other than that of the
Input
Service Distributor, be distributed as integrated tax and the amount
shall be equal to the aggregate of the amount of input
or Union territory tax that qualifies
to be so di
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e month in which the
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input
Service Distributor by the supplier shall be apportioned to each recipient in the same ratio
which the input tax credit contained in the original invoice was distributed in terms
and the amount so apportioned shall be-
in
of clause (d),
(i)
included
the
reduced from the amount to be distributed in the month in which the credit note is
in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned is in
negative by virtue of the amount of credit under distribution being less than
be adjusted.
the amount to
on
(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later
for any other reason for any of the recipients, including that it was distributed to a
by the Input Service Distributor, the process specified in clause (j)
mutatis mutandis, for reduction of credit.
wrong r
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of
section
18, shall be claimed after reducing the tax paid on such capital goods by five
per quarter of a year or part thereof from the date of the invoice
which the capital goods were received by the
percentage points
or such other documents on
taxable person.
to
(b) the registered person shall within a period of thirty days from the date of his becoming eligible
avail the input tax credit under sub-section (1) of section 18 shall make a declaration,
on the common portal in FORM GST ITC-01 to the effect that he is
tax credit as aforesaid;
electronically,
eligible to avail the input
(c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in
stock or inputs contained in semi-finished or finished goods held in stock, or as the case
be, capital goods-
may
under
(i)
on the day immediately preceding the date from which he becomes liable to pay tax
the provisions of the Act, in the case of a claim under clause (a) of
sub-section (1) of
of
under
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GSTR-1 or as the
on the common portal.
of
details furnished by the
case may be, in FORM GSTR- 4,
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the
purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax
said goods at the rate of five percentage points for every quarter or part thereof
of the issue of the invoice for such goods.
on the
from the date
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1)
A
registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or
transfer or change in the ownership of business for any reason, furnish the details of sale,
amalgamation, lease or transfer of business, in FORM GST ITC-02,
merger, de-merger,
electronically on the common
portal along with a request for transfer of unutilized
input tax credit lying in his electronic credit ledger
to the transferee:
Provided that in the case of demerger, the input ta
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f section 17, being partly used for
the purposes of business and partly for other purposes, or partly used for effecting taxable
supplies including zero rated supplies and
partly for effecting exempt supplies, shall be
attributed to the purposes of business or for effecting
taxable supplies in the following
manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of ââ¬Â¨T', attributable to inputs and input services intended to be
used
exclusively for the purposes other than business, be denoted as ââ¬Â¨Tâââ¬Å¡Â';
(c) the amount of input tax, out of ââ¬Â¨T', attributable to inputs and input services intended to be
used
exclusively for effecting exempt supplies, be denoted as ââ¬Â¨Tâââ¬Å¡ââ¬Å¡';
(d) the amount of input tax, out of 'T', in respect of inputs and input services on which credit is
available under sub-section (5) of section 17, be denoted as ââ¬Â¨Tââ¬â¢;
not
(e) the amount of
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:
Provided that where the registered person does not have any turnover during the said tax period or
the aforesaid information is not available, the value of ââ¬Â¨E/F' shall be calculated by taking values of
ââ¬Â¨E' and 'F' of the last tax period for which the details of such turnover are available, previous to the
month during which the said value of ââ¬Â¨E/F' is to be calculated;
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Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt
supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of
List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and input
services
are used partly for business and partly for non-business purposes, be denoted
be equal to five per cent. of C2; and
as 'D', and shall
(k) the remainder of the common credit shall be the eligible i
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ed finally for the
financial
year before the due date for furnishing of the return for the month of September
end of the financial year to which such credit relates, in the manner
and-
following the
specified in the said sub-rule
the
'Dâââ¬Å¡ââ¬Å¡', such
(a) where the aggregate of the amounts calculated finally in respect of 'D,' and 'D' exceeds
aggregate of the amounts determined under sub-rule (1) in respect of 'D,' and
excess shall be added to the output tax liability of the registered person in
than the month of September following the end of the financial
and the said person shall be liable to pay interest
the month not later
year to which such credit relates
on the said excess amount at the rate specified
for the period starting from the first day of April of the succeeding
the date of payment; or
in sub-section (1) of section 50
financial year till
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨D,' and 'Dâââ¬Å¡ââ¬Å¡'
exceeds the aggregate of
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business purposes or used or intended to be used exclusively for effecting
shall be indicated in FORM GSTR-2 and shall not be credited to his
exempt supplies
electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively
for
effecting supplies other than exempted supplies but including zero-rated supplies
shall be indicated
in FORM GSTR-2 and shall be credited to the electronic
credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
(b),
denoted as 'A', shall be credited to the electronic credit ledger and the useful life of
such goods
shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered under
this clause, the value of 'A' shall be arrived at by reducing the input tax at the rate of five percentage
points for every quarter or part thereof and the amount 'A' shall be
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s during the tax period, be denoted as 'T' and shall
'T' for all such capital goods;
be the aggregate of
m
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'T, and
calculated as-
T= (EÃÆ·F) x T
e
where,
ââ¬Â¨E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
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Provided that where the registered person does not have any turnover during the said tax period or
the aforesaid information is not available, the value of ââ¬Â¨E/F' shall be calculated by taking values of
'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the
month during which the said value of 'E/F' is to be calculated;
Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of exempt
supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of
List I of t
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ailed by the registered
corresponding invoices
taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in
months
shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months = 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit
of
integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered
person
shall estimate the amount under sub-rule (1) based on the prevailing market
on the effective date of the occurrence of any of the events
section 18 or, as the case may be, sub-section
price of the goods
specified in sub-secti
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me shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job
worker.-
(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker
a challan issued by the principal, including where such goods are sent
under the cover of
directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in
rule
55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a
job
worker or sent from one job worker to another during a quarter shall be included
GST ITC-04 furnished for that period on or before the twenty-fifth day of the
the said quarter.
in FORM
month succeeding
(4) Where the inputs or capital goods are not returned to the principal within the time stipulated
in
section 143, it shall be deemed that such inputs or capital goods had been
supplied by the
principal to the job worker on the day when the said inputs or cap
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acters, 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;
66″
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity
Number,
if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the
State
and its code, if such recipient is un-registered and where the value of the taxable
thousand rupees or more;
supply is fifty
(f) name and address of the recipient and the address of delivery, along with the name of the
State
and its code, if such recipient is un-registered and where the value of the taxable
supply is less
be recorded in the tax
than fifty thousand rupees and the recipient requests that such details
invoice;
(g) Harmonised System of Nomenclature code for goods or services;
(h) description of goods or services;
(i)
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ass of registered persons shall be required to mention, for such period as may be
the said notification; and
a
specified in
(ii) the class of registered persons that would not be required to mention the Harmonised System
Nomenclature code for goods or services for such period as may be specified
of
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in the said
notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of
section 31, a registered person may issue a consolidated invoice at the end of a month for supplies
covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five
thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement
“SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAXâ⬠or ââ¬ÅSUPPLY MEANT
FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF
INTEGRATED TAX”, as the case may be, and shall, in lieu of t
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any document
in lieu
thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-
banking financial company, or a telecom operator, or any other class of supplier of services as may
be notified by the Government on the recommendations of the Council, making taxable supplies of
services between distinct persons as specified in section 25, may issue the invoice before or at the
time such supplier records the same in his books of account or before the expiry of the quarter during
which the supply was made.
48. Manner of issuing invoice.-(1) The invoice shall be prepared in triplicate, in the case of
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supply of
goods, in the following manner, namely,-
(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2) The invoice
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entity
Number,
if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f)
description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if
any;
and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under
this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for
the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for
the purposes of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31
shall contain the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
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(b) a consecutive serial number not exceeding sixteen characters, in one
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the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of
section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, 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;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity
Number,
if registered, of the recipient;
(e) number and date of receipt voucher issued in accordance with the provisions of rule 50;
(f) description of goods or services in respect of which refund is
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mber of the recipient;
(e) description of goods or services;
(f)
amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax,
integrated
tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of
inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53.
31
Revised tax invoice and credit or debit notes.-(1)A revised tax invoice referred to in section
and credit or debit notes referred to in section 34 shall contain the following particulars,
namely:-
(a) the word “Revised Invoiceââ¬, wherever applicable, indicated prominently;
(b) name, address and Goods and Services Tax Identification Number of the supplier;
(c) nature of the document;
(d) a consecutive serial number not exceeding sixteen characters, in one or mult
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, may issue revised tax invoices
in respect
of taxable supplies effected during the period starting from the effective date
of registration till
the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all
taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed
two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect
of all the recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the
provisions
of section 74 or section 129 or section 130 shall prominently contain the words
CREDIT NOT ADMISSIBLEââ¬.
“INPUT TAX
54. Tax invoice in special cases.- (1)An Input Service Distributor invoice or, as the case m
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ever name called, whether or not serially numbered but containing the information
as mentioned above.
invoice or any
(2) Where the supplier of taxable service is an insurer or a banking company or a financial
institution,
including a non-banking financial company, the said supplier shall issue a tax
other document in lieu thereof, by whatever name called, whether issued
physically or electronically whether or not serially numbered,
address of the recipient of taxable service but
rule 46.
or made available,
and whether or not containing the
containing other information as mentioned under
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(3) Where the supplier of taxable service is a goods transport agency supplying services in
relation
to transportation of goods by road in a goods carriage, the said supplier shall
or any other document in lieu thereof, by whatever name called,
issue a tax invoice
containing the gross weight of
consignee, registration number of goods carriage
the consignment, name of the consigner and the
in which
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(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in
one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing
the following details, namely:-
(i)
date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or Unique Identity
Number
of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not known);
(vi) taxable value;
(vii) tax rate and tax amount
cess,
–
central tax, State tax, integrated tax, Union territory tax or
where the transportation is for supply to th
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e first consignment;
the supplier shall issue a delivery challan for each of the subsequent consignments,
reference of the invoice;
each consignment shall be accompanied by copies of the corresponding delivery
along with a duly certified copy of the invoice; and
the original copy of the invoice shall be sent along with the last consignment.
and
true and correct
payment of tax on
Chapter VII
Accounts and Records
Maintenance of accounts by registered persons.-(1) Every registered person shall keep
maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a
account of the goods or services imported or exported or of supplies attracting
reverse charge along with the relevant documents, including invoices,
credit notes, debit notes, receipt vouchers, payment
bills of supply, delivery challans,
vouchersand refund vouchers.
(2)
the
accounts shall
Every registered person, other than a person paying tax under section 10, shall maintain
accounts of stock in respect of
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whom he has received the goods or
services chargeable to tax under the Act;
names and complete addresses of the persons to whom he has supplied goods or
where required under the provisions of this Chapter;
the complete address of the premises where goods are stored by him, including goods
stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under
sub-rule (5) without the cover of any valid documents, the proper officer shall determine
amount of tax payable on such goods as if such goods have been supplied by the
person.
the
registered
(7) Every registered person shall keep the books of account at the principal place of business and
books of account relating to additional place of business mentioned in his certificate of
and such books of account shall include any electronic form of
device.
registration
data stored on any electronic
(8) Any entry in registers, accounts and
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uding description, value and quantity (wherever applicable) of goods
services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or
(d)
(e)
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services supplied on behalf of every principal;
details of accounts furnished to every principal; and
tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts
showing
quantitative details of raw materials or services used in the manufacture and
of the goods so manufactured including the waste and by products
quantitative details
thereof.
(13) Every registered person supplying services shall maintain the accounts showing
quantitative
details of goods used in the provision of services, details of input
services supplied.
services utilised and the
(14) Every registered person executing works contract shall keep separate accounts for works
contr
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related place of business
such accounts and documents are maintained
mentioned in the certificate of
registration and shall be accessible at every related place of
such accounts and documents are maintained digitally.
business where
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding
agent for delivery or dispatch thereof to a recipient on behalf of
maintain true and correct records in respect of such
any registered person shall
goods handled by him on behalf of such
registered person and shall produce
the details there irand when required maithwaipropeter any law for the timing in force.
(18) Every registerCeperationshall maintenancepssect baid rekords.accountsperhieledtronic back-up
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records
shall be maintained and preserved in such manner that, in the event of destruction
of such records due
to accidents or natural causes, the information can be restored within
a reasonable period of time.
(2) The registered person maintaining
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pon validation of the details furnished, a
shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall
be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details
furnished
in FORM GST ENR-01 electronically on the common portal either directly
Facilitation Centre notified by the Commissioner.
or through a
(4) Subject to the provisions of rule 56,-
goods
(a)
any person engaged in the business of transporting goods shall maintain records of
transported, delivered and goods stored in transit by him alongwith
Tax Identification Number of the registered
branches.
the Goods and Services
consigner and consignee for each of his
(b)
every owner or operator of a warehouse or godown shall maintain books of
accounts with respect to the period for which particular goods remain in the
warehouse, including the partic
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rsons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to
unregistered persons;
(b) consolidated details of all –
to
(i)
(ii)
intra-State supplies made to unregistered persons for each rate of tax; and
State wise inter-State supplies with invoice value upto two and a half lakh rupees made
unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(3) The details of outward supplies furnished by the supplier shall be made available
electronically
to the concerned registered persons (recipients) in Part A of FORM
GSTR-2A, in FORM
GSTR-4A and in FORM GSTR-6A through the
FORM GSTR-1.
common portal after the due date of filing of
be
(4) The details of inward supplies added, corrected or deleted by the recipient in his FORM
GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall
made available to the supplier electronically in FORM GSTR-1A through the
co
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Every registered person shall furnish the details, if any, required under sub-section (5) of
section
38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not
eligible,
eligibility can be
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either fully or partially, for input tax credit in FORM GSTR-2 where such
determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on
inward
supplies which is relatable to non-taxable supplies or for purposes
and cannot be determined at the invoice level in FORM
other than business
GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his return in
FORM
GSTR-5 under rule 63 shall be made available to the recipient of credit in
GSTR 2A electronically through the common portal and
same in FORM GSTR-2.
Part A of FORM
the said recipient may include the
GSTR-
(5) The details of invoices furnished by an Input Service Distributor in his return in FOR
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import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.-(1) Every registered person other
than a
person referred to in section 14 of the Integrated Goods and Services Tax Act,
2017 or an Input
Service Distributor or a non-resident taxable person or a person
paying tax under section 10 or
section 51 or, as the case may be, under section 52
shall furnish a return specified under sub-section
electronically through the common portal either directly or
notified by the Commissioner.
(1) of section 39 in FORM GSTR-3
through a Facilitation Centre
(2) Part A of the return under sub-rule (1) 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.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the
provisions
of section 49, discharge his liability towards tax,
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ion 10 shall, on the basis of details
GSTR-4A, and where required, after adding, correcting or deleting
return in FORM GSTR-4 electronically through the
Facilitation Centre notified by the Commissioner.
the details, furnish the quarterly
common portal, either directly or through a
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability
towards
tax, interest, penalty, fees or any other amount payable under the Act or the
provisions of this
Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall include the-
(a) invoice wise inter-State and intra-State inward supplies received from registered and un-
registered persons; and
(b) consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 from the beginning of a
financial
and return under
year shall, where required, furnish the details of outward and inward supplies
rules 59, 60 and 61 relating to the pe
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arlier.
63. Form and manner of submission of return by non-resident taxable person.- Every
registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically
through the common
portal, either directly or through a Facilitation Centre notified by the
the details of outward supplies and inward supplies and
Commissioner, including therein
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shall pay the tax, interest, penalty, fees or any
other amount payable under the Act or
of a tax period or within
the provisions of this Chapter within twenty days after the end
seven days after the last day of the validity period of registration, whichever
and
information and
is earlier.
64. Form and manner of submission of return by persons providing online information
database access or retrieval services.-Every registered person providing online
data base access or retrieval services from a place outside India to a person in
registered person shall file return in FORM GSTR-5A on or before
succeeding the calendar month or
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l be made available
electronically
to each of the suppliers in Part C of FORM GSTR-2A and FORM-
portal after the due date of filing of FORM GSTR-7.
GSTR-4A on the common
(3) The certificate referred to in sub-section (3) of section 51 shall be made available
electronically
to the deductee on the common portal in FORM GSTR-7A on the
basis of the return furnished
under sub-rule (1).
67. Form and manner of submission of statement of supplies through an e-commerce
operator.- (1) Every electronic commerce operator required to collect tax at source under
section 52 shall
furnish a statement in FORM GSTR-8 electronically on
the common portal, either directly or
from a Facilitation Centre notified by the
Commissioner, containing details of supplies effected
the amount of tax collected as required under sub-section (1) of
through such operator and
section 52.
(2) The details furnished by the operator under sub-rule (1) shall be made available electronically
each of the suppliers in Part C of FO
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shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend
the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation. For the purposes of this rule, it is hereby declared that ââ¬â
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that
were accepted by the recipient on the basis of FORM GSTR-2A without amendment
shall be
treated as matched if the corresponding supplier has furnished a valid return;
(ii) The claim of input tax credit shall be considered as matched where the amount of input tax
credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by
corresponding supplier.
the
70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance
of
claim of input tax credit in respect of any tax period, specified in sub-section (2) of section
42, shall
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common portal on or before the last date of the
the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable
rectifications in the statement of outward supplies to be furnished for the
month in which the
discrepancy is made available.
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(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable
rectifications in the statement of inward supplies to be furnished for the
discrepancy is made available.
month in which the
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the output tax liability of the recipient in his return
furnished in FORM GSTR-3 for the month succeeding the month in which
made available.
to be
the discrepancy is
Explanation.- For the purposes of this rule, it is hereby declared that –
(i)
his
Rectification by a supplier means adding or correcting the details of an outward supply
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he time limit for furnishing FORM GSTR-1 under section 37and FORM
GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output
tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order,
extend the date of matching relating to claim of reduction in output tax liability to such date as may
be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that
(i)
1
the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-
that were accepted by the corresponding recipient in FORM GSTR-2 without
shall be treated as matched if the said recipient has furnished a valid
amendment
return.
(ii) the claim of reduction in the output tax liability shall be considered as matched where the
of output tax liability after taking into account the reduction claimed is
equal to or more than the
claim of innut tax credit after taking
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sub-section (3) of section 43, and the details of output tax liability
to be added under sub-section (5)
liability, specified
of the said section on account of continuation of
such discrepancy, shall be made available to the
registered person making such claim
electronically in FORM GST MIS- 1 and the recipient electronically
MIS-2 through the common portal on or before the last date of the month in which
the matching has been carried out.
in FORM GST
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable
rectifications in the statement of outward supplies to be furnished for the
discrepancy is made available.
month in which the
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable
rectifications in the statement of inward supplies to be furnished for the
discrepancy is made available.
month in which the
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent
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d on reclaim of reversals.-The interest to be refunded under sub-section
(9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in
his return in
FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM
the amount credited shall be available for payment of any future liability
person may claim refund of the amount under section
GST PMT-05 and
towards interest or the taxable
54.
78. Matching of details furnished by the e-Commerce operator with the details furnished by
the
supplier.-The following details relating to the supplies made through an e-Commerce
operator, as
declared in FORM GSTR-8, shall be matched with the corresponding details
declared by the supplier
in FORM GSTR-1,
(a)
State of place of supply; and
(b) net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended,
the date of matching of the above mentioned details shall be extended accordingly.
Provided further that t
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repancy is made
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the output tax liability of the supplier in his
FORM GSTR-3 for the month succeeding the month in which the details
return in
of discrepancy are
made available and such addition to the output tax liability and
interest payable thereon shall be
the common portal in FORM GST MIS-3.
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made available to the supplier electronically on
80. Annual return.-(1) Every registered person, other than an Input Service Distributor, a person
paying
tax under section 51 or section 52, a casual taxable person and a non-resident taxable
furnish an annual return as specified under sub-section (1) of section 44
electronically in FORM
GSTR-9 through the common portal either directly or through
Commissioner:
person, shall
a Facilitation Centre notified by the
Provided that a person paying tax under section 10 shall furnish the annual return in FORM
GSTR-9A
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mber and claims refund of the taxes paid on his
inward supplies,
shall furnish the details of such supplies of taxable goods or services
GSTR-11, along with application for such refund claim,
through a Facilitation Centre notified by
or both electronically in FORM
through the common portal either directly or
the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes other than refund
of
the taxes paid shall furnish the details of inward supplies of taxable goods or services
may be required by the proper officer in FORM GSTR-11.
or both as
83. Provisions relating to a goods and services tax practitioner.-(1) An application in FORM
GST
PCT-01 may be made electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner for enrolment as goods and
services tax practitioner by any
(i)
is a citizen of India;
(ii) is a person of sound mind;
person who,
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(iii) is not adjudicated as insolvent;
(iv) has no
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ntioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the
Council,
for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a)
final examination of the Institute of Chartered Accountants of India; or
(b)
final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
(2)
On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf
shall,
after making such enquiry as he considers necessary, either enrol the applicant
services tax practitionerand issue a certificate to that effect in FORM
as a goods and
GST PCT-02 or reject
qualified to be enrolled as a goods and
his application where it is found that the applicant is not
services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practition
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l to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on
the
common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation
GST PCT-05 and the goods and services tax practitionerso authorised shall
undertake such tasks as indicated in the said authorisation during the
in FORM
be allowed to
period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnished by
the
goods and services tax practitioner authorised by him, a confirmation shall be sought
registered person over email or SMS and the statement furnished by the goods
practitioner shall be made available to the registered person on the
from the
and services tax
common portal:
Provided that where the registered person fails to respond to the request for confirmation till the last
date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished
by the goo
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Any registered person opting to furnish his return through a goods and services tax
practitioner
to
shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner
prepare and furnish his return; and
(b)
tax
before confirming submission of any statement prepared by the goods and services
practitioner, ensure that the facts mentioned in the return are true and correct.
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(10) The goods and services tax practitioner shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically verify
using
his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall be
treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).
84. Conditions for purposes of appearance.-(1) No person shall be eligible to attend before any
authority as a goods and services tax practitioner in connection with any proceedings und
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r amount payable as determined by
proper officer in pursuance of any proceedings under the Act or as ascertained
person;
by the said
(c) the amount of tax and interest payable as a result of mismatch under section 42 or
section
43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person as
per
his return shall be made by debiting the electronic credit ledger maintained as per
rule 86 or the
electronic cash ledger maintained as per rule 87 and the electronic
liability register shall be
credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the
amount
payable on reverse charge basis, or the amount payable under section 10, any
amount payable
be paid by debiting the
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towards interest, penalty, feeor any other amount under the Act shall
electronic cash ledger maintained as per rule 87
credited accordingly.
and the el
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tal
and
every claim of input tax credit under the Act shall be credited to
the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in
accordance
with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutilized amount from the
electronic
credit ledger in accordance with the provisions of section 54, the amount to
claim shall be debited in the said ledger.
the extent of the
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule (3),
the extent of rejection, shall be re-credited to the electronic credit ledger by the
by an order made in FORM GST PMT-03.
to
proper officer
(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the
electronic
credit ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit
ledger,
communicate the same to the officer exercising juris
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:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten
thousand
rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the
Counter payment shall not apply to deposit to be made by –
(a) Government Departments or any other deposit to be made by persons as may be notified by
the Commissioner in this behalf;
(b) Proper officer or any other officer authorised to recover outstanding dues from any person,
whether registered or not, including recovery made through attachment or sale of movable
immovable properties;
or
(c) Proper officer or any other officer authorised for the amounts collected by way of cash,
cheque
or demand draft during any investigation or enforc
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challan.
(6) On successful credit of the amount to the concerned government account maintained in
the
authorised bank, a Challan Identification Number shall be generated by the collecting
the same shall be indicated in the challan.
bank and
(7) On receipt of the Challan Identification Number from the collecting bank, the said amount
shall
be credited to the electronic cash ledger of the person on whose behalf the deposit
made and the common portal shall make available a receipt to this effect.
has been
(8)
on his
Where the bank account of the person concerned, or the person making the deposit
behalf, is debited but no Challan Identification Number is generated or
communicated to the common portal, the said person may
GST PMT-07 through the common portal to
generated but not
represent electronically in FORM
the bank or electronic gateway through which the
deposit was initiated.
(9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM
GSTR-02 by the regi
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ted, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer
that he shall not file an appeal.
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88. Identification number for each transaction.-(1) A unique identification number shall be
generated at the common portal for each debit or credit to the electronic cash or credit ledger,
as the case may
be.
(2) The unique identification number relating to discharge of any liability shall be indicated in
the
corresponding entry in the electronic liability register.
(3) A unique identification number shall be generated at the common portal for each credit in
the
electronic liability register for reasons other than those covered under sub-rule (2).
Chapter X
Refund
89. Application for refund of tax, interest, penalty, fees or any other amount.- (1) Any
person,
except the persons covered under notification issued under section 55,claiming
interest, penalty, fees or any other amount paid by him, other than
refund of any tax,
refund of integrated tax p
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o that in respect of supplies regarded as deemed exports, the application shall be filed
by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the
advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last
return required to be furnished by him.
(2) The application under sub-rule (1) shall be accompanied by any of the following
documentary
evidences in Annexure 1 in Form GST RFD-01, as applicable, to
to the applicant, namely:-
establish that a refund is due
(a) the reference number of the order and a copy of the order passed by the proper officer
or
or reference
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an appellate authority or Appellate Tribunal or court resulting in such refund
number of the payment of the amount specified in sub-section
section (8) of section 112 claimed as refund;
(6) of section 107 and sub-
the
(b) a statement containing the number and date of shipping bills or bills of
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ase where the refund is on
of services made to a Special Economic Zone unit or a Special Economic
Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special
Economic
by the supplier of goods
Zone developer has not availed the input tax credit of the tax paid
is on account of supply of goods or
or services or both, in a case where the refund
services made to a Special
Economic Zone unit or a Special Economic Zone developer;
as
(g) a statement containing the number and date of invoices along with such other evidence
may be notified in this behalf, in a case where the refund is on account of
deemed exports;
(h) a statement containing the number and the date of the invoices received and issued
during
a tax period in a case where the claim pertains to refund of any
under sub-section (3) of section 54 where the
unutilised input tax credit
credit has accumulated on account of the
higher than the rate of tax on output supplies, other than nil-
fully exem
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ant to the effect that the incidence of tax, interest or any other
claimed as refund has not been passed on to any other person, in a case
amount
where the amount
of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a)
or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
Explanation.- For the purposes of this rule-
(i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression
“invoice” means invoice conforming to the provisions contained in section 31;
(ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the
incidence of tax has been passed on to the ultimate consumer.
(3) Where the application relates to refund of input tax credit, the electronic credit ledger shall
debited by the applicant by an amount equal to the refund so claimed.
0
be
(4) In the case of zero-rated supply of goods
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er, namely:-
following
relevant
Zero-rated supply of services is the aggregate of the payments received during the
period for zero-rated supply of services and zero-rated supply of services where
completed for which payment had been received in advance in any
advances received for zero-rated
not been completed during the
supply has been
period prior to the relevant period
reduced by
supply of services for which the supply of services has
relevant period;
(E) “Adjusted Total turnoverâ⬠means the turnover in a State or a Union territory, as defined
under
sub-section (112) of section 2, excluding the value of exempt supplies other
supplies, during the relevant period;
than zero-rated
(F) “Relevant periodâ⬠means the period for which the claim has been filed.
(5) In the case of refund on account of inverted duty structure, refund of input tax credit shall
be
granted as per the following formula –
Maximum Refund Amount
=
{(Turnover of inverted rated supply of goods) x Net ITC ÃÆ·
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complete in terms of sub-rule (2), (3) and (4)of rule
the applicant through the common portal electronically,
GST RFD-02 shall be made available to
of filing of the claim for refund and the time period specified in sub-
of section 54 shall be counted from such date of filing.
clearly indicating the date
section(7)
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(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies
to the
applicant in FORM GST RFD-03 through the common portal electronically,
file a fresh refund application after rectification of such deficiencies.
requiring him to
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State Goods
and Service Tax Rules, 2017, the same shall also deemed to have been communicated
this rule along with the deficiencies communicated under sub-rule (3).
under
91. Grant of provisional refund.-(1) The provisional refund in accordance with the provisions
of sub-
section (6) of section 54 shall be granted subject to the conditio
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applicant mentioned in his registration particulars and
any of the bank
as specified in the application
for refund.
92. Order sanctioning refund.-(1) Where, upon examination of the application, the proper
officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the
applicant, he shall
make an order in FORM GST RFD-06 sanctioning the amount of refund
entitled, mentioning therein the amount, if any, refunded to him
(6) of section 54, amount adjusted against any
to which the applicant is
on a provisional basis under sub-section
outstanding demand under the Act or under any
amount refundable:
existing law and the balance
Provided that in cases where the amount of refund is completely adjusted against any outstanding
demand under the Act or under any existinglaw, an order giving details of the adjustment shall be
issued in Part A of FORM GST RFD-07.
is
may be,
(2) Where the proper officer or the Commissioner is of the opinion that the amount of refund
lia
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icant an opportunity
of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule
(2) is payable to the applicant under sub-section (8) of section 54, he shall make an
FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05
order in
for the amount
bank accounts of the
of refund and the same shall be electronically credited to any of the
applicant mentioned in his registration particulars and
as specified in the application for refund.
(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule
(2) is not payable to the applicant under sub-section (8) of section 54, he shall make an
in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for
refund to be credited to the Consumer Welfare Fund.
order
the amount of
93. Credit of the amount of rejected refund claim.-(1)Where any deficiencies have been
communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rul
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tion particulars
for refund.
and as specified in the application
95. Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid by him
on his
inward supplies as per notification issued section 55 shall apply for refund in FORM
once in every quarter, electronically on the common portal, either directly or
GST RFD-10
through a Facilitation
of the inward supplies of goods or
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Centre notified by the Commissioner, along with a statement
services or both in FORM GSTR-11, prepared
furnished by the corresponding
on the basis of the statement of the outward supplies
suppliers in FORM GSTR-1.
(2) An acknowledgement for the receipt of the application for refund shall be issued in
FORM
GST RFD-02.
(3) The refund of tax paid by the applicant shall be available if-
(a) the inward supplies of goods or services or both were received from a registered
against a tax invoice and the price of the supply covered under a single
person
tax invoice exceeds
of
five thousand rupee
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anifest or an export report covering the number and the date of
export; and
shipping bills or bills of
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
transmitted
electronically by the common portal to the system designated by the
system shall electronically transmit to the common
by the said invoices have been
Customs and the said
portal, a confirmation that the goods covered
exported out of India.
(3) Upon the receipt of the information regarding the furnishing of a valid return in
FORM
GSTR-3 from the common portal, the system designated by the
claim for refund and an amount equal to the integrated
Customs shall process the
tax paid in respect of each shipping bill
credited to the bank account of the applicant mentioned
particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
or bill of export shall be electronically
registration
in his
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t becomes entitled to refund of the amount withheld under clause (a)
of
sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union
territory tax,
as the
passing an order in FORM GST
on
case may be, shall proceed to refund the amount after
RFD- 06.
(8) The Central Government may pay refund of the integrated tax to the Government of Bhutan
the exports to Bhutan for such class of goods as may be notified in this behalf and
refund is paid to the Government of Bhutan, the exporter shall not be
integrated tax.
where such
paid any refund of the
97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be made
under
sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any
claimant
by orders of the proper officer, appellate authority or Appellate Tribunal or
from the Fund.
court, shall be paid
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section
58
sha
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of
be engaged for a period of five years in viable and useful research activity
IndianStandardsto
which has
made, or is likely to make, significant contribution in formulation of standard mark of
the products of mass consumption, the Central Government or the State Government may
make an application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses incurred by
him as a complainant in a consumer dispute, after its final adjudication.
(7) All applications for grant from the Consumer Welfare Fund shall be made by the
applicant
Member Secretary, but the Committee shall not consider an application, unless
inquired into in material details and recommended for consideration
Secretary.
it has been
accordingly, by the Member
(8) The Committee shall have powers –
the
(a) to require any applicant to produce before it, or before a duly authorised Officer of
Government such books, accounts, documents, instruments, or commod
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uracy
in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having
regard
to his financial status, and importance and utility of nature of activity
ensuring that the financial assistance provided shall not
under pursuit, after
be misutilised;
(i) to identify beneficial and safe sectors, where investments out of Consumer
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Welfare
Fund may be made and make recommendations, accordingly;
(j) to relax the conditions required for the period of engagement in consumer welfare
activities
of an applicant;
(k) to make guidelines for the management, administration and audit of the Consumer
Welfare
Fund.
(9) The Central Consumer Protection Council and the Bureau of Indian Standards shall
recommend
to the Goods and Services Tax Council, the broad guidelines for
considering the projects or
the Consumer Welfare Fund.
proposals for the purpose of incurring expenditure from
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.-(1) Every regist
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ty to be furnished not exceeding twenty five per
bond.
cent. of the amount covered under the
(4) The registered person shall execute a bond in accordance with the provisions of sub-section
(2)
of section 60 in FORM GST ASMT-05 along with a security in the form of a bank
guarantee
for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the State Goods and Services Tax Act or
Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions
of the Act and the rules made thereunder.
Explanation. For the purposes of this rule, the expression ââ¬Åamountâ⬠shall include the amount of
integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information
and
60 and shall
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records required for finalization of assessment under sub-section (3) of section
issue a final assessme
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to the said
discrepancy and seeking his explanation
days from the date of service of the notice or such further
period as may be permitted by
him and also, where possible, quantifying the amount of tax, interest
amount payable in relation to such discrepancy.
under
and any other
(2) The registered person may accept the discrepancy mentioned in the notice issued
sub-rule (1), and pay the tax, interest and any other amount arising from such
and inform the same or furnish an explanation for the discrepancy
to the
discrepancy
in FORM GST ASMT-11
proper officer.
Where the explanation furnished by the registered person or the information submitted
sub-rule (2) is found to be acceptable, the proper officer shall inform him
GST ASMT-12.
(3)
under
accordingly in FORM
100. Assessment in certain cases. (1) The order of assessment made under sub-section (1) of
section
62 shall be issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance with the prov
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provisions of sub-section (3) of the said section.
in accordance
(3) The proper officer authorised to conduct audit of the records and the books of account of
the
registered person shall, with the assistance of the team of officers and officials
him, verify the documents on the basis of which the books of account are
accompanying
maintained and the
and the rules made thereunder,
returns and statements furnished under the provisions of the Act
the correctness of the turnover, exemptions and
deductions claimed, the rate of tax applied in
services or both, the input tax credit availed and utilised,
respect of the supply of goods or
refund claimed,
and other relevant issues and record the observations in his audit notes.
as
(4) The proper officer may inform the registered person of the discrepancies noticed, if any,
observed in the audit and the said person may file his reply and the proper officer
the findings of the audit after due consideration of the reply furnished.
shall finalise
(5)
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vance Ruling.- (1) An application
obtaining an advance ruling under sub-section (1) of section 97 shall be made on the
for
common portal in
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FORM GST ARA-01 and shall be accompanied by a fee of five
the manner specified in section 49.
thousand rupees, to be deposited in
(2) The application referred to in sub-rule (1), the verification contained therein and all the
relevant
documents accompanying such application shall be signed in the manner
specified in rule 26.
105. Certification of copies of advance rulings pronounced by the Authority.- A copy of the
advance
ruling shall be certified to be a true copy of its original by any member of the
Authority for Advance
Ruling.
106. Form and manner of appeal to the Appellate Authority for Advance Ruling.- (1) An
appeal
against the advance ruling issued under sub-section (6) of section 98 shall be made
by an applicant on
by a fee of ten thousand
the common portal in FORM GST ARA-02 and shall be accompanied
rupees to be deposited in the mann
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Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
–
Chapter ââ¬â XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-
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section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant
documents, either
electronically or otherwise as may be notified by the Commissioner,
shall be issued to the appellant immediately.
and a provisional acknowledgement
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01
shall
be signed in the manner specified in rule 26.
(3) A certified copy of the decision or order appealed against shall be submitted within seven
days
of filing the appeal under sub-rule (1) and a final acknowledgement, indicating
appeal number
shall be issued thereafter in FORM GST APL-02 by the Appellate
Auth
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n under sub-rule (1) and an appeal number shall be generated
Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section
(1) of
section 112 shall be filed along with the relevant documents either electronically or
be notified by the Registrar, in FORM GST APL-05, on the common
acknowledgement shall be issued to the appellant immediately.
otherwise as may
portal and a provisional
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
section
112 shall be filed either electronically or otherwise as may be notified by the
Registrar, in FORM
GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the manner specified
in
rule 26.
(4) A certified copy of the decision or order appealed against along with fees as specified
in
sub-rule (5) shall be submitted to the Registrar within seven days of the filing of
sub-rule (1) and a f
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ect to a
(6) There shall be no fee for application made before the Appellate Tribunal for rectification
of
errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal
under
sub-section (3) of section 112 shall be made electronically or otherwise, in FORM
along with the relevant documents on the common portal.
GST APL-07,
(2) A certified copy of the decision or order appealed against shall be submitted within seven
days
of filing the application under sub-rule (1) and an appeal number shall be
generated by the
Registrar.
112. Production of additional evidence before the Appellate Authority or the Appellate
Tribunal.- (1) The appellant shall not be allowed to produce before the Appellate Authority
or the Appellate
Tribunal any evidence, whether oral or documentary, other than
during the course of the proceedings before the
the Appellate Authority except
the evidence produced by him
adjudicating authority
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easons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence
produced
in this behalf
under sub-rule (1) unless the adjudicating authority or an officer authorised
by the said authority has been allowed a reasonable opportunity –
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(a)
produced
to examine the evidence or document or to cross-examine any witness
by the appellant; or
(b)
by
to produce any evidence or any witness in rebuttal of the evidence produced
the appellant under sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the Appellate Authority or
the
Appellate Tribunal to direct the production of any document, or the examination
witness, to enable it to dispose of the appeal.
of any
113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall,
along
with its order under sub-section (11) of section 107, issue a summary of the order
APL-04 clearly indicating the final amount of demand confirmed.
in FORM GST
(2) The jurisdi
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ortunity of being heard, disqualify
him from appearing as an authorised
representative.
Chapter XIV
Transitional Provisions
the
117. Tax or duty credit carried forward under any existing law or on goods held in stock on
appointed day.-(1) Every registered person entitled to take credit of input tax under section
140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM
GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount
of input tax credit to
which he is entitled under the provisions of the said section:
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Provided that the Commissioner may, on the recommendations of the Council, extend the period of
ninety days by a further period not exceeding ninety days.
Provided further that where the inputs have been received from an Export Oriented Unit or a unit
located in Electronic Hardware Technology Park, the credit shall be allowed to the extent as provided
in sub-rule (7) of rule 3 of the CENVAT Credit Rules, 20
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e existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be, the value added tax
[or entry tax] charged by the supplier in respect of the goods or
services; and
(3)
to
(v) the date on which the receipt of goods or services is entered in the books of
account of the recipient.
The amount of credit specified in the application in FORM GST TRAN-1 shall be credited
the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on
portal.
the common
(4) (a) (i) A registered person who was not registered under the existing law shall, in
accordance
with the proviso to sub-section (3) of section 140, be allowed to avail
of input tax credit on
may be, additional duties of customs
Tariff Act, 1975, is leviable) held in stock on
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goods (on which the duty of central excise or, as the case
under sub-section (1) of section 3 o
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Central Excise Tariff Act, 1985 or were not
Schedule;
nil rated in the said
held
(ii)
the document for procurement of such goods is available with the registered person;
(iii) the registered person availing of this scheme and having furnished the details of stock
by him in accordance with the provisions of clause (b) of sub-rule (2), submits
in FORM GST TRAN 2 at the end of each of the six tax
scheme is in operation indicating therein, the
a statement
periods during which the
details of supplies of such goods effected
during the tax period;
(iv) the amount of credit allowed shall be credited to the electronic credit ledger of the
maintained in FORM GST PMT-2 on the common portal; and
applicant
(v)
identified
to
the stock of goods on which the credit is availed is so stored that it can be easily
by the registered person.
118. Declaration to be made under clause (c) of sub-section (11) of section 142.- Every person
whom the provision of clause (c) of sub-section (11) of section 142 appl
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d.-The amount credited under sub-rule (3) of rule 117 may
be
verified and proceedings under section 73 or, as the case may be, section 74 shall be
respect of any credit wrongly availed, whether wholly or partly.
initiated in
Chapter XV
Anti-Profiteering
122. Constitution of the Authority.-The Authority shall consist of,-
(a)
a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government
of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central tax
have held an equivalent post under the existing law,
or
to be nominated by the Council.
123. Constitution of the Standing Committee and Screening Committees.- (1) The Council
may constitute a Standing Committee on Anti-profiteering which shall consist of such officers
Government and Central Government as may be nominated by it.
of the State
(2) A State level Screening Committee shall be constituted in each State by the State
Governments
which shall consist of-
(a) one offi
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' post carrying the same pay:
Group
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly
salary of Rs. 2,05,400 reduced by the amount of pension.
(4) The Chairman shall hold office for a term of two years from the date on which he enters upon
office, or until he attains the age of sixty-five years, whichever is earlier and shall
reappointment:
his
be eligible for
Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two
years.
(5) The Technical Member of the Authority shall hold office for a term of two years from the
date
on which he enters upon his office, or until he attains the age of sixty-five years,
whichever is
earlier and shall be eligible for reappointment:
Provided that person shall not be selected as a Technical Member if he has attained the age of
sixty-two years.
125. Secretary to the Authority.- The Additional Director General of Safeguards under the Board
shall be the Secretary to t
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ommensurate reduction in prices along with interest at the rate of
eighteen percent. from
of return of such amount or recovery of
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the date of collection of higher amount till the date
the amount not returned, as the case
may be, in case the eligible person does not claim
or is not identifiable, and depositing the same in the Fund referred to
section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registration under the Act.
return of the amount
in
128. Examination of application by the Standing Committee and Screening Committee.-
(1) The
Standing Committee shall, within a period of two months from the date of receipt
in such form and manner as may be specified by it, from an
or any other person, examine the accuracy and
to determine whether there is
of a written application,
interested party or from a Commissioner
adequacy of the evidence provided in the application
prima-facie evidence to support the claim of the applicant that the
in rate of tax on
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duct investigation and collect evidence
to determine whether the benefit of reduction in rate of tax on any supply of
necessary
goods or services
recipient by way of commensurate
or the benefit of the input tax credit has been passed on to the
reduction in prices.
(3) The Director General of Safeguards shall, before initiation of investigation, issue a notice to
the
interested parties containing, inter alia, information on the following, namely:-
been
(a)
the description of the goods or services in respect of which the proceedings have
initiated;
(b)
summary of statement of facts on which the allegations are based; and
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(c)
information
the time limit allowed to the interested parties and other persons who may have
related to the proceedings for furnishing their reply.
(4) The Director General of Safeguards may also issue notices to such other persons as deemed
fit
for fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to
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mmary thereof and if, in the
opinion of the party providing
be summarised, such party may submit to the
such information, the said information cannot
Director General of Safeguards
a statement of reasons as to why summarisation is not possible.
131. Cooperation with other agencies or statutory authorities.- Where the Director General
of
Safeguards deems fit, he may seek opinion of any other agency or statutory authorities
of his duties.
in discharge
132. Power to summon persons to give evidence and produce documents.- (1)The Director
General
of Safeguards, or an officer authorised by him in this behalf, shall be deemed
to be the proper officer
considers necessary either to give
to exercise power to summon any person whose attendance he
evidence or to produce a document or any other thing
under section 70 and shall have power in any
inquiry in the same manner, as provided
in the case of a civil court under the provisions of the Code of
of 1908).
Civil Procedure, 1908 (5
(2) Every such i
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eduction in prices;
return to the recipient, an amount equivalent to the amount not passed on by way of
commensurate reduction in prices along with interest at the rate of eighteen per cent.
the date of collection of higher amount till the date of return of such
amount or recovery
case may be, in case the eligible
or is not identifiable, and depositing the
section 57;
of the amount including interest not returned, as the
person does not claim return of the amount
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.
same in the Fund referred to in
134. Decision to be taken by the majority.-If the Members of the Authority differ in opinion on
point, the point shall be decided according to the opinion of the majority.
any
135. Compliance by the registered person.-Any order passed by the Authority under these rules
shall be immediately complied with by the registered person failing which action shall be initiated
the amount in accordance
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ceedings; and
recipients of goods or services under the proceedings;
b.
(d) “Screening Committeeâ⬠means the State level Screening Committee constituted in terms
of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.- Till such time as an E-way bill system is developed and approved by the Council,
the
Government may, by notification, specify the documents that the person in charge of a
carrying any consignment of goods shall carry while the goods are in movement
conveyance
or in transit storage.
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Form GST PIC
[Secule (D)]
+1
Declaration for claims of inpot tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1Ka)
Section 18 (1){b}
Section 18 (D)()
Section 18 (1)(d)
1.
GSTIN
2.
Legal name
| 3.
Trade name, if any
4.
Dale from which liacility to pay tax arises under section Y.
except section 9 (3) and section 9 (4)
çŽâ⬹
[For claim under section 18 (1)(a) and section 18 (M9)]_
5.
Date of grant of voluntary registration
(For c
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Date
contained in semi-
Quantity
Code
{UQC)
frished or finished
goods held in
ValucâÂââ¬Â¨**
(As
adjusted
by debil
nal'cred
it note)
Amount of ITC claimed (Rs.)
Central
State
U] Tax
Integr
Ccss
âðÃââ⬦
âðÃââ⬦
ated
Tax
stock, capital
goods
1 2 3 4 5 6 7 8 9 10 11 12 13
8(a) Inputs held in stock
8(b) Inputs contained in semi-finished or finished goods held in stock
8(c) Capital goods in stock
* In case it is not feasible to identify invoice, principle of first in and first out may be followed.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
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9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) AuÃââ⬡chment (option for uploading certificate)
10. Verification
hereby solemnly
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icate)
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9. 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 there from.
Signature of authorised signatory
Name
Designation Status
Date
dd/mm/yyyy
-70-
Form GST ITC-03
[See ride 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in
stock and capital goods under sub-section (4) of section 18
L. GSTIN
2. Legal name
3. Trade name, if any
a) Denils of application filed to opt for compostier.
schere
| applicable only for sexion 18 [4];
4b). Date from which exemption is effective
| [ applicable only for section 18 (4)]
(1) Application reference number
(ARN)
(ii) Date of filing
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which toput tax credit is required to be
poid under section
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er quarter of a year or part thereof from the date of invoice
6. Amount of ITC payable and paid (based on table 5)
St.
Description
No.
âðÃââ⬦
payable
Paid throug
Cash Credit
Debit
entry no.
Amount of ITC paid
standard
Ledger
Central Tax State Tax
âðÃââ⬦
Entcgrated
Cess
âðÃââ⬦
1
2
3
4
5
6
Ãâ«
g
9
10
1.
Central Tax
Cash Ledger
Credit Ledger
2.
State Tax
Cash Ledger
Credil Ledger
3.
UT Tax
Cash Ledger
Credit Ledger
Cash Ledger
4.
Integrated Tax
Credi: Ledger
5.
CESS
Cash Ledger
Credit Ledger
7. Verification
-72-
]
bereby 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 there from.
Signature of authorised signatory
Name
Designation/Status
Date – dd/mm/yyyy
1.
GSTIN-
2.
(a) Legal name-
(b) Trade name, if any ââ¬â
3. Period:
Quarter-
-73-
Form GST ITC-04
(See rule- 45(3))
Details of goods/capital goods sent to job worker and received back
4. Details of inputs/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
Name of Authorised Signatory â⬦..
Designation/Status..
1.
(a) Legal name
(h) Tende Name, il'any
(c) PAN
-75-
Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
(d) Aadhaar (applicable in case of
proprietorship concems only)
2.
Type of enrolment
Transporter
Godown owner/operator
Warehonge owner/operator
3.
Cold storage owner/operator
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(iii) Hindu Undivided Family
(V) Public Limited Company
(vii) Governmem Department
(li) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(vill) Public Sector Undertaking
! (ix) Unlimited Company
(x) Limited Liability Partnership
(xi) Local Authority
âËÅÂ
(xii) Statutory Body
(xii) Foreign Limited Liability 1
Partnership
(xiv) Forclen Company Registered (in Indin)
(XV) Others (Please specify)
7
4.
Name of the State
District
5.
Jurisdiction detail
Centre
Stare
6.
7.
(a)
Date of commence
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ank Name
Branch Address
10.
To be auto-populated (Edit mode)
T
IFSC
Note-Add more accounts
Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees el
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Tesignation/Status
First Name
Middle Name
Last Name
DD/MM/YYYY
Ciender
Email address
+
*Male, Female, Others
Director Identification Number (if
any)
PAN
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of the Premises/Bulldlog
| City/Town/Locality/Village
Block/Talukn
State
Country (in case of foreigner only)
Details of Authorised Signatory
-77-
Aadhaar Number
Passport No. (in case of
Foreigners)
Floor No
Road/Street
District
PIN Code
ZIP code
Particulars
First Name
Middle Name
ast Name
Name
Photo
Nanicul Father
Date of Birth
“DD/MM/YYYY Ciender
10
12
Refund voucher
Delivery Challan for Job work
Delivery Challan for supply on
ap
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te turnover of the taxpayer for the immediate preceding financial year
and first quarter of the current financial year shall be reported in the
preliminary information in Table 3. This information would be required to be
submitted by the taxpayers only in the first year. Quarterly turnover
information shall not be captured in subsequent returns. Aggregate turnover
shall be auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for
all supplies as under;
(i) for all B to B supplies (whether inter-State or intra-State), invoice level
details, rate-wise, should be uploaded in Table 4, including supplies
attracting reverse charge and those effected through e-commerce operator.
Outwards supply information in these categuries are Lo be furnished
separately in the Table.
(ii) For all inter-State B to supplies, where invoice value is more than Rs.
2,50,000/- (13 to C Large) invoice level details, rate-wise, should be
uploaded in Table 5
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
SHZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However,
if the shipping bill details are not available, Table 6 will still accept the
information. The same can be updated through submission of information in
relation to amendment Table in the tax period in which the details are
available but before claiming any refund rebate related to the said invoice.
The detail of Shipping Bill shall be furnished in 13 digits capturing port code
(six digits) followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is
required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on
cover of a bill n'entry shall be reported by DTA unit in its GSTR-2 as imports
in GSTR-2. The liability for payment of IGST in respect of supply of services
would, be created from this Table…
10. In case of export transactions, GSTIN of recipient will not be there. Hence it
will remain blank.
11, Ex
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ax at source out of gross supplies.
reported in Table 7A (1);
(v) Table 713 (1) to capture gross inter-State supplies including supplies made
through e-commerce operator attracting collection of tax at source and
Table 7B (2) to capture supplies made through e-commerce operator
attracting collection of tax at source out of gross supplies reported in
Table 713 (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table to capture information of:
(i)
Amendments of B to B supplies reported in Table 4, B to C Large
supplies reported in Table 5 and Supplies involving exports/ SEZ unit or
SEZ developer/ deemed exports reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit/credit note issued and
amendment to it reported in earlier tax periods; While furnishing,
information the original debit note/credit note, the details of invoice shall
be mentioned in the first three columns. While furnishing revision of a
d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s not been issued in the same tax period in
which the advance was received.
16. Summary of supplies effected against a particular ISN code to be reported
only in summary table. It will be optional for taxpayers having annual turnover
upto Rs. 1.50 Cr hut they need to provide information about description of
goods.
17. It will be mandatory to report 11SN code at two digits level for taxpayers
having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs.
5.00 Cr and at four digits level for taxpayers having annual turnover above Rs.
5.00 Cr.
-88-
Form GSTR-1A
(See rule 59(4)}
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or (INTR 6 )
1.
GSTIN
2.
(*) Tegal name of the registered person
(b) Trade name, if any
Yur
Month
3. Taxable outward supplies made to registered persons including supplies
attracting reverse charge other than the supplies covered in Table No. 4
GSTIN! Invoice details
Rate Taxable
Amount
UIN
value
No. Date Value
Integrated Central State/
âðÃâââ¬
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nothing has been concealed therefrom
and in case of any reduction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Place
Date
Signatures
Name of Authorised Signatory
Designation/Status
1. GSTIN
-90-
Form GSTR-2
[See rule 60(11
Details of inward supplies of goods or services
2. (a) legal ring of the registered person
(b) Trade name. if any
Auta je pren
Year
Month
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
(Amount in Rs. for all Tables>
N
Invoice
details
Rat Tax
Amount of Tnx
Place of Whether Amount of PTC available
ÃâÂ
c
value
supply
(Nain
input or
input
Integrat Centr States
Suppli Dat Valu
ST
C
Ãâ°
Ãâ Ãâââ¢
Integrat Ctr Stat
ed tax al /
âðÃââ⬦ UT
CES
service
ed Tax
è§Ãâ¢â⬦
2/
5 State
Capital
Tax
I)
goods
Ti
Tax
(incl plant
and
Tachiner
Ineligible
for ITC
2 3
4 5 6
7
10
||
12
13
11
15:16
ot
c
value
suppl N Dat Valu
143
Ãâ¢â⬠è§
ed tax
4.
Inward supplies on which t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
etalls of inward supplies furnished in returns for earlier tax periods in
Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent
amendments]
Details of Revised details of Rast|Taxabl|
à ¹ââ¬ariginal
Involee Bill
of entry Ná»Â
invoin
GSTI No Dat|OSTI No Dat|Valu
N
Ãâ£
N
”
L:
”
value
Amount
Place Whethe| Amount of 11Ãâ° available
of r input
suppl or input
CUS
y
Integrat Centr State/Cies
Tax Tax T TöX à ¥ª
service/ Integrat Centr State/U s
Capital ed al Tax T Tax
goods/ Tax
Ineligib
le for
IIC)
1 23
4
5
7
*
”
10
11
12
1
14
1.5
3
17
1%
19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
Table 3 and 4 of earlier returns |- If details furnished carlier were incorrect
6B. Supplies by way of import of goods or goods received from SBZ [Information furnished in
Table 5 of carlier returns] I'details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
i
âËÅÂ
1
-92-
6D. Debit Notes/ Credit Notes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
supply
Amount
Paid
(Name of Integrated Central
State/UT)
âðÃââ⬦
3
State/UT Tax
Cess
Tax
4
5
6
7
2
(L)
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to he added
to output tax linbility)
10A (1). Intra-State supplies (Run: Wis)
|
…L
10A (2). Inter-State Supplies (Rate Wise)
T…
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current perind [reflected in Table 1 above]
10B (1). Intra-State Supplies (Rate Wine)
100 (2). Intra-State Supplies (Rate Wise)
|
Amendments of information furnished in Table No. 10 (T) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished
in S. No.(select)
10A(1) 10A(Z) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to
or reduced from
output liability
2
A. Information for the
current tax period
(a) Amount in terms of rule
(37(2)
To be added
(b) Am
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rectification of
:
mismatched invoices/debit notes
Reclaim on account of rectification of
mismatched credit note
(e) | Negative lax liability from previous tax periods
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in murrent
Add
Reduce
Reduce
Reduce
Reduce
Tax perind
13. HSN summary of inward supplies
Sr. No. HISN] Description] “UQC|| Total
(Optional
-95-
if ISN is
furnished);
2
3
4
Total
Quantity value
Total
Taxable)
Value Integrated Central State/UT Cess
Tax
âðÃââ⬦
âðÃââ⬦
Amount
6
7
à ¥ª
”
10
11
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Signatures…..
Name of Authorised Signatory
Designation/Status
-96-
Instructions –
1. Terms used:
a. GSTIN:
b.
UIN:
LJQC:
d.
HSN:
c.
POS:
f.
B to B:
B.
BBC:
Goods and Services Tax Identification Number
Unique Identity Number
Unit Quantit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
then the amount of eligible credit against the tax mentioned in the
invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the
counterparty supplier) if he is in possession of invoices and have
received the goods or services;
(vi) Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (Pos).
to be captured always except in case of supplies received from registered
person, where it is required only if the same is different from the location of the
recipient;
-97-
(viii) Recipient will have the option to accept invoices auto populated as well
(ix)
à ª¸à ª¡
add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
Recipient tax payer is required to declare in Column No. 12 whether the
inward supplies are inputs or input services or capital goods (including
plant and machinery).
3. Details relating to import of Goods/Capital Goods from out
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ligible as TTC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net
value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies
to be populated in the Electronic Credit Ledger on submission of its return in
Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether
for business purpose or non-business purpose,
12. Information of advance paid pertaining to reverse charge supplies and the tax
paid on it including adjustments against invoices issued should be reported in
Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
output liability due to rectification of mismatch on account of filing of GSTR-
3 of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
-98-
FORM GSTR-2A
[See rule 60(1)
Details of auto drafted supplics
(Frum GSTR
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
No Date GSTIN No. Doe Vale
State/UF)
2
4
5
6
7
à ¥ª '
âðÃââ⬦
10
Tax
Integrated Central State/UTCess
Taxi
11
12
13
14
PART B
6. ISD credit (including amendments thereol) received
OSTIN of ISD
ISD document details]
ITC amount involved
No.
Donte Integrated Tax Central Tax
2
3
4
5
State/
UT Tax
6
Cess
7
ISD Invoiceeligible ITC
ISD Invoice-ineligible ITC
ISD Credit notre ââ¬âeligible ITC
ISD Credit note ineligible ITC.
PART-C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Deductor/
Amount
received
GSTEN of-
/ Gross
Sales
Return
Net Value Integrated
Tax
Amount
Central
State Tax /U'T
Tax
âðÃââ⬦
Commerce
Value
7A.
Operator
7B. TCS
2
5
6
-100-
Form GSTR-3
[San rule 61(1)}
Monthly return
Your
Month
1.
GSTIN
2.
(a)
Legal name of the registeret person
()
Trade name, if any
Auto Popularei
Aula Populated
l'art-A (To be auto populated)
(Amount in Rs. for all Tables)
3.
Turnover
Sr.
Type of Tumover
Amount
No.
1
(i)
Z
3
Taxable fother than zero rated]
(ii)
Z
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
A, the value of supplies made though an e-commerce operator
attracting TCS [Rate wise]
GSTIN of c-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
[
Rate
Net differential value
Amount of Tax
Integrated
Central
State/UT TuLX
C'ess
lax
Tax
3
4
5
6
(1)
A
2
Inter-State supplies
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of
Integrated Tax) [Rate wise]
B Zero rated supply made with payment of Integrated Tax [Ratc wisc]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
(11)
Intra-state supplies
A
Taxable supplies (other than reverse charge) [Rate wise]
|
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance
adjustments)
-102-
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of
tax
i
Taxable
Va
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sons
Description
Add to or
Amount
reduce from Integrated Central State CESS
output
liability
tax
tax
UT
2
3
4
TAX
5
6
(a)
NC claimed on mismatched/duplication
of invoices/debit notes
Add
-103-
(c)
(b) | Tax liability on mismatched credit notes
Reclaim on rectification of mismatched
Add
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d)
Reduce
credit note
(e)
Negative tax liability from previous tax
Reduce
periods
“Tax paid on advance in earlier tax periods
(f) and adjusted with tax on supplies made in
current tax perind
Reduce
(g) | Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
RT
Taxable value
Amount of tax
Intergrand
Central
State/UT Tax
CISS
1ÃâÂÃââ⬦
1xx
2
3
4
5
G
1
8A. On mutward supplies
|
8B. On inward supplies attracting reverse charge
|
SC. On account of' topur Tax Credit
Reveral/reclaim
8. On wecount of mismatch/ rectification/other
9. Credit of TDS and TCS
Amount
Integrated
tax
Central tax
State/ UT Tax
1
2
3
(a)
(b)
TDS
TCS
10.
Inter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ral lax
(b) State/UT tax
14. Refund claimed from Electronic cash ledger
Description
(a) Integrated bax
(b) Central Tax
(4)
(d)
Stone/ITT
Cess
IN
TMx
2
Triterval
3
Bank A Tetails (Drop Down).
”
Penalty
+
.
Þ
5
6i
Amount Paid
3
Debit Entry New.
7
-105-
15. Debit entries in electronte cash/Credil ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
(x) Integrated tax
(b) Central Tax
(c) State
(41)
Tax
Tux paid
in cash
Tax pold through FIC!
Interest
I.ate
fee
Integrated Ax
Central Tax State: Tax Cless
Z
+
5
6
7
8
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and beliel' and nothing has been concealed therefrom.
Place
Date
Status..
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation
Instructions:-
1. Terms Used :-
n)
GSTIN :-
b) TDS ;-
E) TCS :-
-106-
Goods and Services Tax Identification Number
Tax Deducted at source
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
x credit should be made in accordance with the provisions of
section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a retum which was not valid earlier and later on, he intends in
discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities
for that tax period have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in
electronic cash ledger on filing of valid GSTR 3.
Reference No:
To
GISTIN
-107-
Form GSTR – 3A
See rule 687
Date:
Name
Address
Notice to return defaulter w/s 46 for not filing return
Tax Period –
Type of Return –
Neing a registered taxpayer, you are required to furnish return for the supplies made
or received and to discharge resultant tax liability for the aforesaid tax period by due date. It
has been noticed that you have not filed the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of
the Act within 15 days failing which your tax liability for the aforesaid tax period will be
determined in accordance with the provisions of the Act based on the relevant material
available with or gathered by this office. Please note that in addition to tax so assessed,
you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issuc
of the assessment order.
Signature
Name
Designation
IY
I.
”
www
HE
Ãâââ¬âÃâ±Ãâ²Ãââ⬢Ãâââ¢
-108-
Ãâ·
P
JWA WIK MA
Ãâââ¢'
Ãâââ¢Ãâââ¬ÅÃââ⢠Ã⧠Ãââ⬢Ãâââ¬âÃââ⬢Ãâââ¢!
=
-109-
(Samfrangarry on impos
Ãâââ¬Å¡Ã¸
-110-
Form GSTR-4
[See rule 62]
Quarterly return for registered person opting for composition levy
GISTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any.
Autor Populate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Date GST1 | No. Date Value
N
d Tax
Integrate Central State/UT| Cess (Name
Tax
Tax
of
SUTY
2 3
ââ⬠ââ¬Â¨
5
6
7
8
9
10
11
12
13
14
SA. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
5B.
Debit Notes/Credit Notes [original)]
-111-
50. Debit Nores/ Credit Notes (amendment of debit notes/credit notes furnished in earlier tax
periods
6. Tux on outward supplies made (Net of advance and goods returned)
Rate of tax
Tumover
Composition tax amount
Central Tax
3
State UT Tax
**
7.
Amendments to Outward Supply details furnished in returns for earlier tax periods in
Table No.
Quarter Rate
Original details
Revised details
Turkover Central Tax State/UT Turnover
Lax
Central
âðÃââ⬦
State/UT
âðÃââ⬦
N
3
1
5
6
7
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rare
Bit of entry
Kate Taxable
Amount
entry
value
Differential
TTC (+/ )
Amount of ITC
available
No Date No Date Value Integrated Cess Integrate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
turns for earlier tax
periods in Table 5 and 6 [including debit note/credit notes and amendments
thereof
Details of original
document
Revised details of”
document or
details of original
Debit/Credit Notes
Rate Taxable
Value
Amowit
Place of
supply
Integrated Central State/Cess
Tax
Tax UT Tax
9
10
||
12
13
14
GSTIN No. Late GST No. Dute Value
à ½ââ¬âà ½£à ¼â⬹
Z 3
N
4
5 G
7
à ¥ª
SA. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
[80. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods)
-119-
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Tuble 7
Rate of lax
Total
taxable
value
Amount
Integrated Tax
Central
Tax
State/UT
Tax
Cess
2
à ¼£
4
Tax perlod for which the details are being
revised
9A. Intra-State Supplies (Rate wise]
9B. Inter-State Supplies [Rote wise]
Place of Supply (Name of State).
10. Total tax liability
Amoun
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rn]
Description
(a) Integrated
tax
(b) Central Tax
(4) SUT
Tax
(d) (less
Tax paid in
cash
Z
Tax paid through rrÃÆ«:
Integrated tax
Interest
1.ate tee
Cess
3
4
3
6
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
11117
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status
-121-
Tostructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
Unit Quantity Code
Harmonized System of Nomenclature
Place of Supply (Respective State)
c. UQC:
d. HSN:
G.
POS:
1.
33 to 13:
B to C:
From one registered person to another registered person
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20% of the month succeeding the
relevant tax period or wi
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ies shall be filed in Table 7.
8. Table consists of amendments in respect of'-
i. B2B outward supplies declared in the previous tax period;
ii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported
in the previous tax period; and
iii.
Original Debit and credit note details and its amendments,
-122-
9. Table 9 covers the Amendments in respect of 132C) outward supplies other than inter-
where invoice value is more than Rs 250000/-.
State supplies
10. Table 10 consists of tax liability on account of outward supplies declared in the
current lax period and negative ITC on account of amendment to import of goods in
the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be
posted to the respective ledgers.
-123-
Farm GSTR-5A
(See rute 641
Details of supplies of online information and database access or retrievul services by a
person located outside India made to non-taxable persons in India
L. GSTIN of the supplier-
2.
(a)
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation Status
-125-
Form GSTR-6
[See vide 65]
Return for input service distributor
1.
2.
(s)
ONTIN
Legal name of the registered person
(b)
Trade name, It' any
3. Input tax credit received for distribution
GSTIN
Invoice details Rate Taxable
è§Ãšº
supplica
No Date Value
Amount of Tax
Year
Month
value
Integrated
tax
Central
Tax
State / UT |
CESS
Tax
1 2 3 4 5 6 7 8 9 10
(Amount in Rs. for all Tables)
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Tuble No. 3)
Description
|
(a) Total TTC available for
distribution
(b) Amount of eligible ITC
(c) Amount of ineligible
THE
Integrated Central
ÃâÂÃâªÃâââ¬â
Tax
2
3
State/UT
âðÃââ⬦
CESS
5
GSTIN of
ISD invoice
5. Distribution of input tax credit reported in Table 4
Distribution of ITC by ISD
recipient/State, if
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ISL) credit
Input tax distribution by IST>
recipient
no.
No.
Date
No.
Date
Integrated
Tax
Central
Tax
State
CESS
Tax
1
2
3
4
ãââ¬Å¡â⬰
6
7
8
9
8A. Distribution of the amoum of eligible ITC
]
SB. Distribution of the amount of incligible ITC
1…
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit
distribution
OSTIN ISD Invoice ISD credit
of
derall
original No. Date
nole
No
Date
recipient
2: 3
4
”
Re-distribution of input tax credit to the correct recipient
IST
invnice
GSTIN
of new
recipient No. Date Integrated Central State
Input tax credit redistributed
CESS
Tax
Tïx ÃŽ¤ÃŽµÃâ⬡
6
7
8
9
10
”
12.
”
A. Distribution of the amount of eligible ITC
B. Distribution of the amount of ineligible
ITC
-127-
10. Late Fee
On account of
Central Tax States UT tax
2
3
Debit Entry No.
4
Late fee
11. Refund claimed from electronic cash ledger
Description
(a) Central Tex
(b)
State/UT TAN
Fee
2
Other
3
Bank Account Details (Drop Down)
Debil Entry Nos.
4
Verif
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ceived.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further
ISI) taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its
registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in
electronic cash ledger.
-129-
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
GSTIN
(a) Legal name of the registered person
(by Trade name, if any
3. Input lax credit received for distribution
GATIN Invoice details | Rate Taxable]
of
supplier
No Date Value
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
value
Integrated
Central Tax
tax
State/UT
Cess
Tax
.
-1231 50 789
4. Debit/Credit notes (including amendments thereof) received during current tax
period
Details of original
Revised details o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¥ª
5. Tax deduction at source and paid
Description
1
(a) Integrated
Tax
(h) Central Tax
(c) State/UT Tax
Amount of tax deducted
Amount paid
2
6. Interest, late Fee payable and paid
Description
1
Amount payable
”
Amount paid
à ½ââ¬Åà ¼â⬹
(T) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tux
-131-
(c)
State/UT Tax
(IT) Tate fee
(a)
Central tax
(b) State/UT tax
7. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Tee
Other:
Debit Entry
Nos.
1
2
3
0
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Accoum Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/Interest payment [to be populated
after
payment of tax and submissions of return]
Description
Tax paid in cash
?
Interest
3
I.ate fee
4
(a) Integrated Tax
(b) L'entral l'ax
(c) State/U | 'Tax
Verification
I hereby solemnly affirm and declare that the infurmation given herein above is true and
correct to the best of my knowledge and bellef and nothing has
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
rce
2. | (a) | Legal name of the registered person
(b) Trade name, If any
Nato Populated
Avto. Populatni
3. Details of supplies made through c-commerce operator
for all Tables)
Year
Month
(Amount in Rs.
GSTIN Details of supplies made which attract TOS
Amount of tax collected at source
of the
supplier
Gross value
Value of
of supplies
supplies
Net amount
Hlable for TCS
Integrated
Tax
Central Tax State/UT Tax
made
returned
'2″
3
5
7
“”
Ãâ¨Ãâ¾A. Supplies made to registered persons
30. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Month
Revised details
GSTIN GSTIN
of
of
supplier supplier
Details of supplies made which
Gross value
of supplies
attract TCS
Value of
Amount of tax collected at
source
Net
made
supply
returned
Ãâââ¬âÃâ¨Ãââ⬢Ãââ⬢Ãââ⬢Ãâ¨Ãâ¨Ãââ⬢Ãâª
Integrated Central
Tax
Tax
State/UT
âðÃââ⬦
liable for
!
1
TCS
2
3
4
5
6
7
4A. Supplies made to registered persons
4B, Supplies made to unregis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ge and belief and nothing has been concealed
therefrom.
Place:
Date:
Instructions:-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
-136-
1. Terms Used :-
M. CISTIN-
b. TCS-
Goods and Services Tax Identification Number
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been
discharged.
33. TCS liability will be calculated on the basis of table 3 and table 4,
4. Refund from electronic cash ledger can only be claimed only when all the TCS
liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer
on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of
supplier.
-137-
Form GSTR-11
[See rute 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
UIN
'
Z.
Narne of the person having
UIN
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
4.
UTN holder will not be allowed to add or modify any detalls in GSTR-11.
-139-
Form GST PCT – 1
(See rule 83(1)}
Application for Enrolment as Goods and Services Tax Practitioner
Purt A
State/U1-
(i) Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii) PAN
District –
(iii) Email Address
(iv) Mobile Number
Neve – Information submitszÃƳd almove in audijuzi tu ordine verification before proceeding to fill up Port-B.
Enrolling Authority
1.
SINGOUT
Date of application
TART B
Centre
State
OC
5.
5.1
Enrolment sugli s
Membership Number
Membership Type: (drup down will change
Torsad the institute selected)
Date of Lanrolment / Membership
Membership Valid upto
Advocates registered with Bar (Naume all Ber
Council)
5.2
5.3
6
6.1
67
Date of Registration
6.3
Valid up to
7
Registration Number as given by Dar
(1) Chartered Accountant holding COP
(2) Company Necretary holding COP
(3) Costa Management Accountant holding COP
(4) Advocate
(5) Graduate or Podgraduate degree in C
(6
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
:
(Any three will be mandatory)
Affiliation University / Instituteââ¬
Consent
on behalf of the holder of Aadhaar number pre-fitted based on Aadhaar number provided in the forms give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed mat that identity information would only be used for validating
idenstry of the Aadhaar holder and will be shared with Central dentes Dara Repository only for the purpose of
authentication.
Verification
I hereby solemnly affirm und declare that the information given herein above is true and corrá¹â⬡at to the heat of my
knowhudge and belief' ramel nothing has been concealed therefrom
Place
I>ote
DSC /E-sign of the Applicant/BVC>
** Naine of the Apppllemte
Acknowledgment
Application Refaence Number (ARN) –
You have filed the application successfully.
GSIIN, if available:
Legal Name:
l'orm No.:
Form Description.
Date of Filing:
Time of filing:
Cente
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
cted for reasons stated above. You are requested to submit your
response within 15 days to the undersigned from the date of receipt of this notice.
Appear before the undersigned on
(late)
(Time)……
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing
on the appointed date and time, the case will be decided ex parte on the basis of available
records and on merits
Signature
Name
(Designation)
-143-
Form GST PCT-04
[Sec rule 83(4)]
Reference No.
âþ
Name
Address
Enrollment Number
Order of rejection of carolmcut as GST Practitioner
This has reference to your reply dated
–
Date-
in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of hearing,
arid is of the opinion that your enrolment is liable to be cancelled for following reason(s).
1.
2.
The
= = = = = = = =
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= = = = = = = =
bility of a notification
issued under the provlalons of the
Act
I,
(ii) determination of time and
value of supply of goods or
services or both
(iv) missibility of input tax
credit of tax pald or deemed to
have been paid
(v) determination of the liability tos
pay tax on any goods or services or
both
(vi) whether applicant is required
to be registered under the Act
(vii) whether any particular thing
done by the applicant with respect
to any goods and/or services or
buth amounts to or results in It
supply of goods and/or services or
both, within the meaning of that
lern
14. Question(s) on which advance
ruling is required
16. Statement
15. Statement of relevant facts having
a bearing on the question(s) ruised.
containing the
applicant's interpretation of law
and/or facts, as the case may be, in
respect of the aforesaid question(s)
(ie. applicant's view paint and
submissions on Issues on which
the advance ruling is sought).
-209-
U
17. 1 hereby declare that the question raised in the appli
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer/concerned officer
to
Designation of jurisdictional officer / conccrued officer
11
12
1.3
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer/concerned ollicer
Whether the appellant wishes to he heard in person?
14.
The facts of the case (In brief)
15.
Ground of Appeal
16.
Payment details
Prayer
Remarks
DLY/MM/YYYY
Yes/No
Challan
Number (CTN)
Date-
Identification
In view of the loregoing, it is respectfully prayed that the Ld. Appellate Authority, Place:
may be pleased to:
8.
set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruting as prayed above;
b. grant a personal henring; and
c. pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
And for this act of kindness, the appellant, as is duty bound, shall ever pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cer wishes
to be heard in person?
Facts of the case (in brief)
Grounds of Appeal
Remarks
DD/MM/YYYY
Yes/No
Prayer
In view of the foregoing, it is respectfully prayed that the Td. Appellate Authority, Place>>
may he pleased to:
A. set nside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
C.
pass any such further or other order (s) as may he deemed fit and proper in fucks and
circumstances of the case.
J.
VERIFICATION
(name in fill and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents are correct. I am making this
application in my capacity as
this application and verify it.
(designation) and that I um competent to make
Place
Ãââ¬ÅþûõÃâÂ
Signature
Name and designation of the concerned officer/
jurisdictional officer
-213-
Form GST APL – 01
(See rule 108(1)1
Appeal to Appe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Interest
c) Penally
Fees
total
Other
total
charges
a) Tax/ Cess
total
Amount) Interest.
total
demand c) Penalty
total
Name of the Applicant:
-216-
Form GST APL-02
[See rule 108(3)]
Acknowledgment for submission of appeal
Name of applicant:GSI IN/Temp ID/UIN/Reference Number with date >
Your appeal has been successfully filed against Application Reference Number
Reference Number-
1.
2.
Date of filing-
3.
Time of filing
4.
Place of filing-
5.
Name n'the person filing the appeal-
G.
Amount of pre-deposit-
7.
Date of acceptance/rejection of appeal.
8. Date of appearance-
Time:
9. Court Number/ Bench
Place:
Date:
Court!
Bench:
Date:
Nume:
Designation:
On behalf of Appellate Authority/Appellate
Tribunal/ Cammissioner / Additional or Joint
Commissioner
Signature
-217-
Form GST APL – 03
[Nee rade 109(1)]
Application to the Appellate Authority under sul-section (2) of Section 107
1,
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
Z. GSTI
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
disputed tax)
Tax/Cess
Tax
Lax
tax
total
:
totul
Lovil
total
Lotal
%
total
total
A
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 20% of the
disputed admitted tax and cess)
| Sr. Driplican
T
Teil hreÃâ±nÃâ±zlh Dabil
“Amour of tax p
bl
CaslÃâ± Credit
entry
1.
Integrated
11
lux
Central
IAN
Hunte/T
10.
CESS
1
2
3
1
6
7
Integrated
1.
L:1x
Central
7.
Lux
State/UT
tax
CESS
Cash Lodge
Credit
Ledger
Cash Lexlyex
Credit
Ledger
Cash Ledger
Credit
Larger
Cash Ledger
Name of the Applicant:
Designation /Status:
-224-
Form GST APL – 06
[See rule 110(2)]
Cruss-objections before the Appellate Tribunal
under sub-section (5) of section 112
Particulars
Sr. No.
1
Appeal No.
–
Date of filing-
2
GSTIN/Temporary ID/UTN-
3
Name of the appellant-
4
Permanent address of the appellant-
Address for communication-
Order no.
Date-
7.
8.
Designation and Address of the officer passing the order appealed against-
Date of communication of the order appealed against-
9.
Name of the represen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
porary ID-
Amount involved:
Interest
Penalty
Refund
Tolal
Head
Integrated
tax
Central
State/U
tax
Class
Details of payment
Head
Tax
Interest
Pally
Refund
Toal
Central tax
State/UT
Tax
Integrated
tox
Clawy
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central fax:
(i)
Amount of tax demand dropped or reduced for
the period of dispute
17
18
-226-
(i)
Amount of interest demand dropped or
reduced for the period of dispute
(111)
(iv)
Amount of refund sanctioned or allowed for
the period of dispute
Whether no or lesser amount imposed as
penalty
TOTAL
Relief's claimed in memorandum of cross-objections.
Grounds of Cross objection
I,
Verification
the respondent, do hereby
declare that what is stated above is true to the best of my information and belieÃâ¦Â¥.
Verified today, the
Place:
Date:
_day of_
20…
Name of the Applicant/ Officer:
Designation/Status of Applicant/
officer:
-227-
Form GST APL – 07
[See rule 111(1)}}
Application to the Appellate Tribunal under sub s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
total
50
>>
total
Lotal
charges
a) Tax/Cens
h) Interest
Amount
under
c) Penalty
dispute
(B)
d) Fees
c) Other
charges
total
– total
è§Ã¨¹Ã¨ªÃ¨§Ã¨¯) :
=
è§Ãâ¢ÂèªÃ¨§Ã¨¯) :
=
2.
GSTIN/ Temporary MAJIN-
Name of the appellant/ officer-
3.
Permanent address of the appellant, if applicable-
4.
Address for communication-
5.
Order appealed against
Number
Date-
6.
Name and Address of the Appellate Tribunal passing the order appealed against-
7.
Date of communication of the order appealed against-
8.
Name of the representative
9.
Details of the case under dispute:
(I) Brief issue of the case under dispute with synopsis
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
Central tax
State/ UT
tax
Integrated
Cess
tax
e) Other charges
(v) Market value of seized goods
10. Statement of facts
11.
12.
13.
Grounds of appcal
Prayer
Annexure(s) related to grounds of appcal
I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
filed under the
of the return
specified in
relum
Columa Do. 3
3
4
5
as of centrallax in
accordance with transitional
provisions
(11)
Total
Tictails of statutory formats received for which credit is being carried forward
Perival: 1″ Apr 2015 to 30 June 2017
TIN of Issuer
C-Form
Total
F-Form
Toral
HAI-Form
Name of Issuer
Sr. No. of Form
Amount
Applicable VAT
Ratc
Total
(c)
-232-
Amount of tax credit carried forward to electronic credit ledger as State UT Tax (For all registrations on the same PAN and in the same Stale)
Balance of
C Forms
F Furnis
HAI Forms
ITC of VAT
Difference
Turnover
Registration
Nu. in
existing law
and [Entry
Turnover for
Tax] in last
which forms
return
1
2
Pending
3
tax
payable
on (3)
Turnover for
ITC reversul
for which
Transition
which forms Tax payable | relatable to
Pending nn (5)
[(3) and (5)
fonns
Tax payable
MC2-
Periding
00(7)
(4+6-7-9)
4
5
6
7
B
9
10
(a)
ST.
Javnice
Document
114.
livoice
document
Date
Supplier's
registralini
under existing
law
Recipients'
r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Total VAT and ET]
under
law
Taxes paid VAT
[and ET]
credit under
credit availed under
existing law
existing
existing
law
laz
2
3
4
5
6
7
$
$
Istal
|Total VAT |and ETâÂËÅ crecl
unavailed under existing
law (admissible as ITC of
State:UT tax) (8-9)
10
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b). 140(5) and 140(6).
Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) (under sections 140(3), 140(4)(b) and 14{{6})
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
(a)
Sr. no.
HSK (at 6 digit levelj
Unic
Qty.
2
3
4
Value
à ½¢à ¾Â
Eligible Duties paid on such inputs
6:
TA Where duty paid invoices are available
Inputs
Inputs contained in ser:i-finished and finished goods
7B Where duly paid invoices are not available (Applicable only for person other than manufacturer or service
provider) ââ¬â Credit in terms of Rule 117 (4)
Inputs
(b) Amount of eligible
= = = = = = = =
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= = = = = = = =
ription Unil Qty
Details of inputs in stock
Value
Tax paid
]
2
3
4
S
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also
required.
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No. Registration ne.
ander existing
Tax period to
Date of filing of Balance eligible
which the last
ate recun
cen vat credit
law (Centralized)
the existing Law
perlairs
return filed un
specified in
Cum no. 3
GSTIN of receivers
(same PAN) of TC of
carried forward in CENTRAL TAX
be said lost
Distribution documen ITC of CENTRAL
invoice
TAX transferred
No.
Date
Ãâ¡ reburn
2
3
4
5
6
7
&
9
9.
à ª¶.
b.
10.
a.
-235-
Details of goods sent to job-worker and held in his stock on behalf of principal under section 141
Details of goods sent as principal to the job worker under section 141
St.
NIJ,
Challan
No.
ChalJua
date
Type of goods
(
= = = = = = = =
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= = = = = = = =
ration No.
Invoice/docu Invoice
ment no.
Ixx l'aid
document date
3
4
5
6
Totul
VAT paid Taken as SGST Creditor
Service Tux paid as Central Tax
Credit
T
12.
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
Sr
No.
Document
ÿþ.
Xxxcument
date
CSTIN O. of
recipient, (if applicable of recipient
Nanie & addres
Details of goods sent on approval basis
LISN
Description
Unit
Quanticy
Voluc
1
2
3
4
5
6
7
8
Y
Total
Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom
Plax
Date
Signature
Name of Authorised Signatory
Designation/Status
1. GSTIN –
-237-
Form GST TRAN-2
[See Rule 117(4)]
2. Name of Taxable person –
3. Tax Period: month…… year…..
4. Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing paymen
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