Goods and Services Tax

U/s 55 of the Sikkim Goods and Services Tax Act, 2017 – Supply of Services Canteen Stores Department
6/2017-State Tax (Rate) Dated:- 30-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
NOTIFICATION No. 6/2017-State Tax (Rate)
Date: 30.06.2017
In exercise of the powers conferred by section 55 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government

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Rajasthan Goods and Services Tax (Second Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-I-56 Dated:- 30-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 30, 2017
In exercise -of the powers conferred by section 164 of the Rajasthan Goods and Services tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
2. Insertion of new Chapters IV to XVI.- In the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing rule 26 and before the existing Form GST CMP-01, the following new Chapters IV to XVI shall be inserte

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ply of goods or services is for a consideration not wholly in
money, the value of the supply shall,-
(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 in money, if such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the
value of supply of goods or services or both of like kind and quality;
(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be
the sum total of consideration in money and such further amount in money that is
equivalent to consideration not in money as determined by the application of rule
30 or rule 31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the
exchange of an old phone and if the price of the new phone without exchange is
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twent

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(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 recipient is eligible for full input tax credit, the value
declared in the invoice shall be deemed to be the open market value of the goods or
services.
29. Value of supply of goods made or received through an agent.- The value of
supply of goods between the principal and his agent shall,-
(a) be the open market value of the goods being supplied, or at the option of the
supplier, be ninety per cent. 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,
where the goods are intended

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ding 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 consistent with the
principles and the general provisions of section 15 and the provisions of this Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule,
ignoring rule 30.
32. Determination of value in respect of certain supplies.- (1) Notwithstanding
anything contained in the provisions of this Chapter, the value in respect of supplies
specified below shall, at the option of the supplier, be determined in the manner provided
hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreig

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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 lakh rupees, subject to a minimum amount of two hundred
and fifty rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of
currency exchanged for an amount exceeding one lakh rupees and upto
ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the
gross amount of currency exchanged for an amount exceeding ten lakh
rupees, subject to a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air
provided by an

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and twelve and a half per cent. of the premium
charged from the policy 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.
(5) Where a taxable supply is provided by a person dealing in buying and selling of
second hand goods i.e., used goods as such or after such minor processing which does not
change the nature of the goods and where no input tax credit has been availed on the
purchase of such goods, the value of supply shall be the difference between the selling
price and the purchase price and where the value of such supply is negative, it shall be
ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower,
who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be
the purchase price of such goods by the defaulting borrower reduced by five percentage
points for every quarter or part th

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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;
(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 third party as a pure agent of
the recipient of supply are in addition to the services he supplies on his own
account.
Explanation: For the purposes of this rule, the expression “pure agent” means a person
who,-
(a) enters into a contractual agreement with the recipient of supply to act as
his pure agent to incur expenditure or costs in the course of supply of
goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or
both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own intere

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at currency as determined by
the Reserve Bank of India on the date of time of supply in respect of such supply in terms
of section 12 or, as the case may be, section 13 of the Act.
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, State tax, Union territory tax, the tax amount shall be determined in the
following manner, namely,-
Tax amount (Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
CGST, SGST or UTGST) ÷ (100+ sum of tax rates, as applicable, in %)
Explanation: For the purposes of the provisions of this Chapter, the expressions,-
(a) “open market value” of a supply of goods or services or both means
the full value in money, excluding the integrated tax, central tax, State
tax, Union territory tax and the cess payable by a person in a
transaction, where the supplier and the recipient of the supply are not
relat

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section (3) of section 31, subject to the payment of tax;
(c)
a debit note issued by a supplier in accordance with the provisions of section.
34;
(d)
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;
(2)
(e)
an Input Service Distributor invoice or Input Service Distributor credit note or
any document issued by an Input Service Distributor in accordance with the
provisions of sub-rule (1) of rule 54.
Input tax credit shall be availed by a registered person only if all the applicable
particulars as specified in the provisions of Chapter VI are contained in the said
document, and the relevant information, as contained in the said document, is furnished in
FORM GSTR-2 by such person.
(3)
No input tax credit shall be availed by a registered person in respect of any tax
that has been paid in pursuance of any order where any demand has been confirmed on
account of any fraud, willful misstate

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l 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 till the date when the amount added to the output tax liability, as mentioned in
sub-rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for
re-availing of any credit, in accordance with the provisions of the Act or the provisions of
this Chapter, that had been reversed earlier.
38. Claim of credit by a banking company or a financial institution.- A banking
company or a financial institution, including a non-banking financial company, engaged
in the supply of services by way of accepting deposits or extending loans or advances that
chooses not to comply with the provisions of sub-section (2) of section 17, in accordance
with the opt

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stributor.-
(1) An Input Service Distributor shall distribute input tax credit in the manner and subject
to the following conditions, namely,-
(a)
(b)
(c)
(d)
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;
the Input Service Distributor shall, in accordance with the provisions of
clause (d), separately distribute the amount of ineligible input tax credit
(ineligible under the provisions of sub-section (5) of section 17 or
otherwise) and the amount of eligible input tax credit;
the input tax credit on account of central tax, State tax, Union territory tax
and integrated tax shall be distributed separately in accordance with the
provisions of clause (d);
the input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-section (2) of section 20 to one of
the recipi

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the Input Service Distributor is located, be distributed as
input tax credit of central tax and State tax or Union territory tax
respectively;
(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 to be so distributed shall be equal to
the aggregate of the amount of input tax credit of central tax and
State tax or Union territory tax that qualifies for distribution to
such recipient in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service Distributor
invoice, as prescribed in sub-rule (1) of rule 54, clearly indicating in such
invoice that it is issued only for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit
note, as prescribed in sub-rule (1) of rule 54, for reduction of credit in
case the input tax credit already distributed gets reduced for any reason;
(i) any additio

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gative by virtue of the amount of credit under
distribution being less than the amount to be adjusted.
(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced
later on for any other reason for any of the recipients, including that it was distributed to a
wrong recipient by the Input Service Distributor, the process specified in clause (j) of
sub-rule (1) shall apply, mutatis mutandis, for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input
Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input
Service Distributor invoice to the recipient entitled to such credit and include the Input
Service Distributor credit note and the Input Service Distributor invoice in the return in
FORM GSTR-6 for the month in which such credit note and invoice was issued.
40. Manner of claiming credit in special circumstances.- (1) The input tax credit
claimed in accordance with the

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aid;
(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 may be, capital goods,-
(i) on the day immediately preceding the date from which he becomes
liable to pay tax under the provisions of the Act, in the case of a claim
under clause (a) of sub-section (1) of section 18;
(ii) on the day immediately preceding the date of the grant of registration,
in the case of a claim under clause (b) of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from which he becomes
liable to pay tax under section 9, in the case of a claim under clause
(c) of sub-section (1) of section 18;
(iv) on the day immediately preceding the date from which the supplies
made by the registered person becomes taxable, in the case of a claim
under clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) s

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amalgamation, lease or transfer or change in the ownership of business for any reason,
furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business,
in FORM GST ITC-02, 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:
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Provided that in the case of demerger, the input tax credit shall be apportioned in the
ratio of the value of assets of the new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation,
lease or transfer of business has been done with a specific provision for the transfer of
liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the
transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-
02 shal

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'T₁';
(c) the amount of input tax, out of 'T', attributable to inputs and input services
intended to be used exclusively for effecting exempt supplies, be denoted as
'Tâ‚‚';
(d) the amount of input tax, out of 'T', in respect of inputs and input services on
which credit is not available under sub-section (5) of section 17, be denoted as
'T3';
(e) the amount of input tax credit credited to the electronic credit ledger of
registered person, be denoted as 'C₁' and calculated as-
C₁ = T- (T1+T2+T3);
(f) the amount of input tax credit attributable to inputs and input services intended
to be used exclusively for effecting supplies other than exempted but including
zero rated supplies, be denoted as ‘T4';
(g) ‘T₁”, ‘Tâ‚‚', ‘T3' and 'T4' shall be determined and declared by the registered
person at the invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be
called comm

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le 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 as 'D2', and shall be equal to five per cent. of C2; and
(k) the remainder of the common credit shall be the eligible input tax credit
attributed to the purposes of business and for effecting supplies other than
exempted supplies but including zero rated supplies and shall be denoted as
'C3', where,-
C3=Câ‚‚- (D1+Dâ‚‚);
(1) the amount 'C3' shall be computed separately for input tax credit of central tax,
State tax, Union territory tax and integrated tax;
(m) the amount equal to aggregate of 'D₁' and 'D₂' shall be added to the output
tax liability of the registered person:
Provided that where the amount of input tax relating to inputs or input
services used partly for the purposes other than business and partly for

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shall be liable to pay interest on the said excess amount at the rate
specified in sub-section (1) of section 50 for the period starting from the first
day of April of the succeeding financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect
of ‘D₁ and ‘Dâ‚‚' exceeds the aggregate of the amounts calculated finally in
respect of 'D₁' and 'D₂', such excess amount shall be claimed as credit by the
registered person in his return for a month not later than the month of
September following the end of the financial year to which such credit
relates.
43. Manner of determination of input tax credit in respect of capital goods
and reversal thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of
section 16, the input tax credit in respect of capital goods, which attract the provisions of
sub-sections (1) and (2) of section 17, being partly used for the purposes of business

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l 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 credited to the electronic credit ledger;
Explanation: An item of capital goods declared under clause (a) on its receipt
shall not attract the provisions of sub-section (4) of section 18, if it
is subsequently covered under this clause.
(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under
clause (c), to be denoted as 'Te', shall be the common credit in respect of
capital goods for a tax period:
Provided that where any capital goods earlier covered under clause (b) is
subsequently covered under clause (c), the value of 'A' arrived at by reducing
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(e)
(f)
the input tax at the rate of fiv

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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 51 and 54
of List II of the said Schedule;
the amount Te along with the applicable interest shall, during every tax period
of the useful life of the concerned capital goods, be added to the output tax
liability of the person making such claim of credit.
(2) The amount Te shall be computed separately for central tax, State tax, Union territory
tax and integrated tax.
44. Manner of reversal of credit under special circumstances.- (1) The amount of
input tax credit relating to inputs held in stock, inputs contained in semi-finished and
finished goods held in stock, and capital g

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of integrated tax and State 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 price of the goods on the effective date of the occurrence of any of the events
specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section
29.
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of
the registered person and the details of the amount shall be furnished in FORM GST ITC-
03, where such amount relates to any event specified in sub-section (4) of section 18 and
in FORM GSTR-10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
practicing chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18
relating to capital goods shall be

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M GST ITC-04 furnished for that period on or before the twenty-fifth
day of the month succeeding the said quarter.
(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 capital
goods were sent out and the said supply shall be declared in FORM GSTR-1 and the
principal shall be liable to pay the tax along with applicable interest.
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Explanation: For the purposes of this Chapter,-
(1)
the expressions “capital goods” shall include “plant and machinery” as
defined in the Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in sub-
section (3) of section 17-
(a) the value of land and building shall be taken as the same as
adopted for the purpose of paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale
value o

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dress 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 than fifty thousand rupees and
the recipient requests that such details be recorded in the tax invoice;
(g)
Harmonised System of Nomenclature code for goods or services;
(h)
description of goods or services;
(i)
quantity in case of goods and unit or Unique Quantity Code thereof;
(j)
total value of supply of goods or services or both;
(k)
taxable value of the supply of goods or services or both taking into account
discount or abatement, if any;
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(1)
(m)
(n)
rate of tax (central tax, State tax, integrated tax, Union territory tax or
cess);
amount of tax charged in respect of taxable goods or services (central tax,
State tax, integrated tax, Union territory tax or cess);
place of supply along with the name of the State, in the case of a supply in
the course of inter-State trade or commerce;
address of deli

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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 TAX” or “SUPPLY MEANT FOR
EXPORT UNDER BOND OR LETTER OF UNDERTAKING
WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be,
and shall, in lieu of the details specified in clause (e), contain the following
details, namely,-
(i)
name and address of the recipient;
(ii)
address of delivery; and
(iii)
name of the country of destination.
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Provided also that a registered person may not issue a tax invoice
in accordance with the provisions of clause (b) of sub-section (3) of
section 31 subject to the following conditions, namely,-
(a)
the recipient is not a registered person; and
(b) the recipient does not require such invoice, and
shall issue a consolidated tax invoice for such supplies at the close of each
day in respect of all such supplies.
47.

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ring which the supply was
made.
48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the
case of 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 shall be prepared in duplicate, in the case of the supply of services, in the
following manner, namely:-
(a)
the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b)
the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in FORM GSTR-1.
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49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of
section 31 shall be issued by the supplier containing the following details, namely,-
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
name, address and Goods and Se

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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;
(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)
description of goods or services;
(f)
amount of advance taken;
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(g)
rate of tax (central tax, State tax, integrated tax, Union territory tax or
cess);
(h)
amount of tax charged in respect of taxable goods or services (central tax,
State tax, integrated

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vely, and any
combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number or
Unique Identity Number, if registered, of the recipient;
number and date of receipt voucher issued in accordance with the
provisions of rule 50;
description of goods or services in respect of which refund is made;
amount of refund made;
(c)
(d)
(e)
(f)
(g)
(h)
(i)
amount of tax paid in respect of such goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(j)
(k)
whether the tax is payable on reverse charge basis; and
signature or digital signature of the supplier or his authorised
representative.
rate of tax (central tax, State tax, integrated tax, Union territory tax or
cess);
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52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section
(3) of section 31 shall contain the following particulars, namely:-
(a)
(b)
name, address and Goods and Services Tax Identification Number of th

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ice
referred to in section 31 and credit or debit notes referred to in section 34 shall contain the
following particulars, namely:-
(a)
(b)
the word “Revised Invoice”, wherever applicable, indicated prominently;
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
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;
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name, address and Goods and Services Tax Identification Number or
Unique Identity Number, if registered, of the recipient;
(e)
date of issue of the document;
(f)
(g)
name and address of the recipient and the address of delivery, along with
the name of State and its code, if such recipient is un-registered;
(h)
serial number and date of the corresponding tax invoice or, as the case
may be, bill of su

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f 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 “INPUT TAX CREDIT NOT ADMISSIBLE”.
54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the
case may be, an Input Service Distributor credit note issued by an Input Service
Distributor shall contain the following details:-
(a)
(b)
(c)
name, address and Goods and Services Tax Identification Number of the
Input Service Distributor;
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- “-“, “/” respectively, and any
combination thereof, unique for a financial year;
date of its issue;
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(d)
name, address and Goods and Services Tax Identification Number of the
recip

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) 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
issue a tax invoice or any other document in lieu thereof, by whatever name called,
containing the gross weight of the consignment, name of the consigner and the consignee,
registration number of goods carriage in which the goods are transported, details of goods
transported, details of place of origin and destination, Goods and Services Tax
Identification Number of the person liable for paying tax whether as consigner, consignee
or goods transport agency, and also containing other information as mentioned under rule
46.
(4) Where the supplier of taxable service is supplying passenger transportation service, a
tax invoice shall include ticket in any form, by whatever name called, whether or not
serially numbered, and whether or not containing the address of the recipient of service
but containing other informa

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vices 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)
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tax rate and tax amount central tax, State tax, integrated tax, Union
territory tax or cess, where the transportation is for supply to the
consignee;
(viii) place of supply, in case of inter-State movement; and
(ix) signature.
(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the
following manner, namely:-
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3) Where goods are being transported on a delivery challan in lieu of invoice, the same
shall be declared as specified in rule 138.
(4) Where the goods being transported are for the

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or services imported or exported or of
supplies attracting payment of tax on reverse charge along with the relevant documents,
including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt
vouchers, payment vouchers and refund vouchers.
(2) Every registered person, other than a person paying tax under section 10, shall
maintain the accounts of stock in respect of goods received and supplied by him, and such
accounts shall contain particulars of the opening balance, receipt, supply, goods lost,
stolen, destroyed, written off or disposed of by way of gift or free sample and the balance
of stock including raw materials, finished goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances
received, paid and adjustments 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

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as if such goods have been supplied
by the registered person.
(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 registration and such books of account shall include any electronic form of
data stored on any electronic device.
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(8) Any entry in registers, accounts and documents shall not be erased, effaced or
overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be
scored out under attestation and thereafter, the correct entry shall be recorded and where
the registers and other documents are maintained electronically, a log of every entry.
edited or deleted shall be maintained.
(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

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d quantitative details of the goods so manufactured including the waste
and by products 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
utilised and the services supplied.
(14) Every registered person executing works contract shall keep separate accounts for
works contract showing,-
(a) the names and addresses of the persons on whose behalf the works contract is
executed;
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(b) description, value and quantity (wherever applicable) of goods or services
received for the execution of works contract;
(c) description, value and quantity (wherever applicable) of goods or services utilized
in the execution of 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 elect

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n required by the proper officer.
(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.
57. Generation and maintenance of electronic records.- (1) Proper electronic
back-up of 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 electronic records shall produce, on demand, the
relevant records or documents, duly authenticated by him, in hard copy or in any
electronically readable format.
(3) Where the accounts and records 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

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ed by the Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods shall maintain
records of goods transported, delivered and goods stored in transit by him
alongwith the Goods and Services Tax Identification Number of the
registered consigner and consignee for each of his branches.
(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 particulars relating to dispatch, movement, receipt
and disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such manner that
they can be identified 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 I

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etails 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 common portal after the
due date of filing of FORM GSTR-1.
(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 be made available to the supplier electronically in FORM GSTR-1A through the
common portal and such supplier may either accept or reject the modifications made by
the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to
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
service

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latable to non-taxable supplies or for purposes other than
business and cannot be determined at the invoice level in FORM 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 Part A
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of FORM GSTR 2A electronically through the common portal and the said recipient may
include the same in FORM GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor in his return in
FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B
of FORM GSTR 2A electronically through the common portal and the said recipient may
include 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-

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sub-section (1) of section 39 in FORM GSTR-3
electronically through the common portal either directly or through a Facilitation Centre
notified by the Commissioner.
(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, interest, penalty, fees or any
other amount payable under the Act or the provisions of this Chapter by debiting the
electronic cash ledger or electronic credit 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 deem

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ns 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 year shall, where required, furnish the details of outward and inward supplies
and return under rules 59, 60 and 61 relating to the period during which the person was
liable to furnish such details and returns till the due date of furnishing the return for the
month of September of the succeeding 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 pr

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Chapter within twenty days after the end of a tax
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period or within seven days after the last day of the validity period of registration,
whichever is earlier.
64. Form and manner of submission of return by persons providing online
information and database access or retrieval services.- Every registered person
providing online information and data base access or retrieval services from a place
outside India to a person in India other than a registered person shall file return in FORM
GSTR-5A on or before the twentieth day of the month succeeding the calendar month or
part thereof.
65. Form and manner of submission of return by an Input Service Distributor.-
Every Input Service 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 c

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.- (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 through such operator and the
amount of tax collected as required under sub-section (1) of section 52.
(2) The details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A on the common
portal after the due date of filing of FORM GSTR-8.
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68. Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be 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

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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 the corresponding supplier.
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 be made available electronically to the registered person
making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of input tax 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.
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71. Communication and rectificatio

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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 of discrepancy shall be added to the output tax liability of the recipient in his
return to be furnished 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 adding 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 deleting 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 FOR

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it is hereby declared that,-
(i) the claim of reduction in output tax liability due to issuance of credit notes in
FORM GSTR-1 that were accepted by the corresponding recipient in FORM
GSTR-2 without amendment shall be treated as matched if the said recipient
has furnished a valid return.
(ii) the claim of reduction in the output tax liability shall be considered as matched
where the amount of output tax liability after taking into account the reduction
claimed is equal to or more than the claim of input tax credit after taking into
account the reduction admitted and discharged on such credit note by the
corresponding recipient in his valid return.
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 por

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hom 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) 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 month in
which the discrepancy is made available.
35
(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 and
debited to the electronic liability register and also 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
correspond

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mmerce 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 the Commissioner may, on the recommendations of the
Council, by order, extend the date of matching to such date as may be specified therein.
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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

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ST MIS-3.
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 person, shall 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 a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return
in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52
shall furnish annual statement referred to in sub-section (5) of the said section in FORM
GSTR -9B.
(3) 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

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f inward supplies of taxable goods
or services or both as may be required by the proper officer in FORM GSTR-11.
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 person who,-
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court;
and satisfies any of the following conditions, namely:-
(a) that he is a retired 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

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d to in sub-rule (1), the officer authorised in this
behalf shall, after making such enquiry as he considers necessary, either enrol the
applicant as a goods and services tax practitioner and issue a certificate to that effect in
FORM GST PCT-02 or reject his application where it is found that the applicant is not
qualified to be enrolled as a goods and 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 practitioner shall be
eligible to remain enrolled unless he passes such examination conducted at such periods
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 practitio

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istered person has been furnished
by the goods and services tax practitioner authorised by him, a confirmation shall be
sought from the registered person over email or SMS and the statement furnished by the
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goods and services tax practitioner shall be made available to the registered person on the
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 goods and services tax practitioner.
(8) A goods and services tax practitioner can undertake any 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 registrati

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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).
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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 under the Act on behalf of any registered or un-registered person unless he
has been enrolled 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 electron

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onic 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 towards interest, penalty, fee or any other amount under the Act shall be
paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic
liability register shall be credited accordingly.
(5) Any amount of demand debited in the electronic 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

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edger.
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
proper officer by an order made in FORM GST PMT-03.
(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 jurisdiction in the matter, through
the common portal in FORM GST PMT-04.
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 per

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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 or immovable properties;
(c) Proper officer or any other officer authorised for the amounts collected by
way of cash, cheque or demand draft during any investigation or enforcement
activity or any ad hoc deposit.
Provided further that 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 per

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make available a receipt to this effect.
(8) Where the bank account of the person concerned, or the person making the deposit
on his behalf, is debited but no Challan Identification Number is generated or generated
but not communicated to the common portal, the said person may represent electronically
in FORM GST PMT-07 through the common portal to the bank or electronic gateway
through which the deposit was initiated.
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(9) Any amount deducted under section 51 or collected under section 52 and claimed in
FORM GSTR-02 by the registered taxable person from whom the said amount was
deducted or, 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

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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 refund of any tax, interest, penalty, fees or any other amount paid by him, other
than refund of integrated tax paid on goods exported out of India, may file an application
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, a

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umentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish
that a refund is due to the applicant, namely:-
(a) the reference number of the order and a copy of the order passed by the
proper officer or an appellate authority or Appellate Tribunal or court
resulting in such refund or reference number of the payment of the amount
specified in sub-section (6) of section 107 and sub-section (8) of section 112
claimed as refund;
(b) a statement containing the number and date of shipping bills or bills of export
and the number and the date of the relevant export invoices, 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 re

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(g) a statement containing the number and date of invoices along with such other
evidence as 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
unutilised input tax credit under sub-section (3) of section 54 where the credit
has accumulated on account of the rate of tax on the inputs being higher than
the rate of tax on output supplies, other than nil-rated or fully exempt
supplies;
(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 of the 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;

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rred 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.
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(3) Where the application relates to refund of input tax credit, the electronic credit ledger
shall be debited by the applicant by an amount equal to the refund so claimed.
(4) In the case of zero-rated supply of goods or services or both without payment of tax
under 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 (Central Act No.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

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ver” 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 than zero-rated supplies, during the relevant period;
(F) “Relevant period” 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÷
Adjusted Total Turnover} – tax payable on such inverted rated supply
of goods
Explanation: 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
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made available to the applicant through the common portal electronically,

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to file a fresh refund application after rectification of such
deficiencies.
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the
Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been
communicated under this rule along with the deficiencies communicated under sub-rule
(3).
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 condition that
the person claiming refund has, during any period of five years immediately preceding the
tax period to 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 facie satisfied that the amount claimed as refund
under sub-rule (1) is due to the applicant in

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basis under sub-section (6) of section 54, amount
adjusted against any outstanding demand under the Act or under any existing law and the
balance amount refundable:
Provided that in cases where the amount of refund is completely adjusted against
any outstanding demand under the Act or under any existing law, an order giving details
of the adjustment shall be issued in Part A of FORM GST RFD-07.
(2) Where the proper officer or the Commissioner is of the opinion that the amount of
refund is liable to be withheld under the provisions of sub-section (10) or, as the case may
be, sub-section (11) of section 54, 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 furn

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(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 order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for
the amount of refund to be credited to the Consumer Welfare Fund.
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 rule 89 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected 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.
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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 n

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1, prepared on the basis of the statement of the outward supplies furnished by the
corresponding 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 person against a tax invoice and the price of the supply covered
under a single tax invoice exceeds five thousand rupees, excluding tax paid,
if any;
(b) name and Goods and Services Tax Identification Number or Unique Identity
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

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ndia.
(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 Customs shall
process the claim for refund and an amount equal to the integrated tax paid in respect of
each shipping bill or bill of export shall be electronically credited to the bank account of
the applicant mentioned in his registration particulars and as intimated to the Customs
authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner of central
tax, State tax 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-r

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tan, the exporter shall not be paid
any refund of the integrated tax.
97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall
be made under sub-rule (5) of rule 92.
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(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
court, shall be paid from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of
section 58 shall be made by debiting the Consumer Welfare Fund account and crediting
the account to which 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 necessa

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umer 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
it has been inquired into in material details and recommended for consideration
accordingly, by the Member Secretary.
(8) The Committee shall have powers –
(a) to require any applicant to produce before it, or before a duly authorised
Officer of the Government such books, accounts, documents, instruments, or
commodities in custody and control of the applicant, as may be necessary for
proper evaluation 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 gra

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equired 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 proposals for the purpose of incurring expenditure from the Consumer
Welfare Fund.
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.- (1) Every registered person requesting for payment of
tax on a provisional basis in accordance 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 requiri

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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 “amount” 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 records required for finalization of assessment under sub-section (3) of
section 60 and shall issue a final assessment order, specifying the amount payable by the
registered person or the amount refundable, 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

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urnish an explanation for the discrepancy in FORM
GST ASMT-11 to the proper officer.
(3) Where the explanation furnished by the registered person or the information submitted
under sub-rule (2) is found to be acceptable, the proper officer shall inform him
accordingly in FORM GST ASMT-12.
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.
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(2) The proper officer shall issue a notice to a taxable person in accordance with the
provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the
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 sum

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, exemptions and deductions
claimed, the rate of tax applied in respect of the supply of goods or services or both, the
input tax credit availed and utilised, refund claimed, and other relevant issues and record
the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepancies noticed, if
any, as observed in the audit and the said person may file his reply and the proper officer
shall finalise the findings of the audit after due consideration of the reply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings 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 account

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ation 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.
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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 the common portal in FORM GST ARA-02 and shall
be accompanied by a fee of ten thousand rupees, to be deposited in the manner specified
in section 49.
(2) An appeal against the advance ruling issued 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 sign

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fied
by the Commissioner, and a provisional acknowledgement shall be issued to the appellant
immediately.
(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 Authority or an officer authorised by him in this behalf:
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-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

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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 the
appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number
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 submiss

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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 the evidence produced by him during the course of the
proceedings before the adjudicating authority or, as the case may be, the Appellate
Authority except in the following circumstances, namely:-
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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 produc

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).
(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 of any
witness, to enable it to dispose of the appeal.
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 in FORM GST APL-04 clearly indicating the final amount of
demand confirmed.
(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly
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.
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115. Demand confirmed by the Court.- The jurisdictional officer shall issue

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the amount of input tax credit to which he is entitled under
the provisions of the said section:
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 in the case of a claim under sub-section (1) of section 140,
the application shall specify separately,-
(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and
6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by
the applicant; and
(ii) the serial number and value of declarations in Forms C or F and certificates in
Forms E or H or Form I specified in rule 12 of the Central Sales Tax
(Registration and Turnover) Rules, 1957 submitted by the applicant in support
of the claims referred to in sub-clause (i);
(2) Every declaration under sub-rule (1) shall,-
(a) in the case of a claim under sub-section (2) of section 140, specify separately
the following particulars i

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eof;
(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
(v)
the date on which the receipt of goods or services is entered in the
books of account of the recipient.
(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be
credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2
on the common portal.
(4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first
point of their sale in the State and the subsequent sales of which are not subject
to tax in the State availing credit in accordance with the proviso to sub-section
(3) of section 140 shall be allowed to avail input tax credit on goods held in
stock on the appointed day in respect of which he is not in possession of any
document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed a

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b) of sub-rule
(2) of this rule, submits a statement in FORM GST TRAN 2 at the end of each
of the six tax periods during which the scheme is in operation indicating therein
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 applicant maintained in FORM GST PMT-2 on the Common Portal.
(v) the stock of goods on which the credit is availed is so stored that it can be easily
identified by the registered person.
118. Declaration to be made under clause (c) of sub-section (11) of section
142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142
applies, shall within a period of ninety 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 ad

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he 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 or have held an equivalent post under the existing law,
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
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consist of such officers of the State Government and Central Government as may be
nominated by it.
(2) A State level Screening Committee shall be constituted in each State by the State
Governments which shall consist of-
(a) one officer of the State Government, 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)

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is 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 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 the Authority.
126. Power to determine the methodology and procedure.- The Authority may
determine the methodology and procedure for determination as to whether the reduction
in the rate of tax on the supply of goods or services or the benefit of input tax credit has
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t claim return of the amount or is not
identifiable, and depositing the same in the Fund referred to in
section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registration under the Act.
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 the receipt of a written application, in such form and manner as may be specified
by it, from an interested party or from a Commissioner or any other person, examine the
accuracy and adequacy of the evidence provided in the application to determine whether
there is prima-facie evidence to support the claim of the applicant that the benefit of
reduction in the rate of 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

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reduction in prices.
(3) The Director General of Safeguards shall, before initiation of the investigation, issue
a notice to the interested parties containing, inter alia, information on the following,
namely:-
(a) the description of the goods or services in respect of which the
proceedings have been initiated;
(b) summary of the statement of facts on which the allegations are based;
and
(c) the time limit allowed to the interested parties and other persons who
may have information 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 a fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it
by 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 the receipt of the reference from the

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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 in the discharge of his duties.
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 to exercise the power to summon any person whose
attendance he considers necessary either to give 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 Civil
Procedure, 1908 (Central Act No. 5 of 1908).
(2) Every such inquiry 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, 1860
(Central Act No 45 of 1860).
13

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nterest at the rate of eighteen per
cent. from the date of collection of the higher amount till the date of the return of
such amount or recovery of the amount including interest not returned, as the case
may be, in case the eligible person does not claim return of the amount or is not
identifiable, and depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified under the Act; and
99
66
thank
(d) cancellation of registration under the Act.
134. Decision to be taken by the majority.- If the Members of the Authority differ in
opinion on any point, the point shall be decided according to the opinion of the majority.
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 to recover the amount in accordance with the provisions of
the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or

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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 conveyance carrying any consignment of goods shall carry while the
goods are in movement or in transit storage.”
3. Addition of new forms.- After the existing Form GST REG-30 of the said rules,
the following shall be added, namely:-
67
“Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1. GSTIN
2.
Legal name
3.
Trade name, if any
4.
Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a) and section 18 (1)(c))]
5.
Date of grant of voluntary registration
[For

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ods or finished goods and capital goods on which ITC is claimed
Sr.
GSTIN/
Invoice */
Registrat
Bill of entry
Description of
inputs held in
No.
ion under
CX/
VAT of
supplier
stock, inputs
Unit
Quantity
Code
Qty
Value**
(As
Amount of ITC claimed (Rs.)
No.
Date
contained in semi-
(UQC)
finished or finished
goods held in
adjusted
by debit
note/cred
it note)
Central
Tax
State
Tax
UT Tax
Integr
Cess
ated
Tax
stock, capital
goods
8 2 3 4 5678910111215
8 (6) Imputs 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
32
70
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 Accoun

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of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)
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
73
Form GST ITC -03
[See rule 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
1. GSTIN
2. Legal name
3. Trade name,
if any
4(a). Details of application filed to opt for composition
scheme
[ applicable only for section 18 (4)]
4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]
(i) Application reference number
(ARN)
(ii) Date of filing
5. Details of stock of

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not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** 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
6. Amount of ITC payable and paid (based on table 5)
Amount of ITC paid
standard
UT Tax
Sr.
No.
Description
Tax
payable
Paid through
Cash/ Credit
Debit
entry no.
Ledger
Central Tax
State Tax
2
3
4
5
6
7
1.
Central Tax
Cash Ledger
Credit Ledger
2.
State Tax
3.
UT Tax
Cash Ledger
Credit Ledger
Cash Ledger
Credit Ledger
Cash Ledger
4.
Integrated Tax
Credit Ledger
5.
CESS
Cash Ledger
Credit Ledger
75
Integrated
Tax
Cess
8
9
10
7. 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.
Signa

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/ State if
job worker
No.
Date
unregistered
2
3
4
5
6
7
8
9
10
11
12
13
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
78
Signature
Name of Authorised Signatory
Designation/Status……
Sh
1.
(a) Legal name
2.
(b) Trade Name, if any
(c) PAN
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 concerns only).
Type of enrolment
Transporter
Godown owner/operator
0
Cold storage owner/operator
Constitution of Business (Please Select the Appropriate)
3.
(i) Proprietorship
(iii) Hindu Undivided Family
☐
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability ☐
Partnership
(ii) Partnership
Warehouse owner/operator
(iv) Private Limited Company
(vi) Society/

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business
Add for additional place(s) of business, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]
9.
Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
Bank Name
Branch Address
10.
To be auto-populated (Edit mode)
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 etc.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
80
00
Director Identification Number (if
any)
Sh
PAN
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of
foreigners)
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
S

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thentication.
13. List of documents uploaded
(Identity and address proof)
14. 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:
Signature
Name of Authorised Signatory
Designation/Status…
For office use
Enrolment no. –
Date –
82
SL
Form GSTR-1
[See rule (59(1)]
Details of outward supplies of goods or services
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
Aggregate Turnover in the preceding Financial
(a)
Year
(b) Aggregate Turnover – April to June, 2017
Year
Month
4. Taxable outward supplies made to registered persons (including UIN-holders) other
than supplies covered by Table 6
(Amount
in Rs. for
all Tables)
Place of
GSTIN/
Invoice details
UIN No. Date Value
Rate Taxable
value
Amount
Integrated Central State/ Cess
Tax
Tax UT Tax
Supply
(Name of
State/UT)
11
4A. Supplies other than those (1) attractin

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es) to unregistered
persons other than the supplies covered in Table 5
Rate of tax
Total Taxable
value
Amount
Integrated Central State Tax/UT Tax
Cess
2
3
4
5
6
1
7A. Intra-State supplies
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce
operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of
State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce
Operators (operator wise, rate wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non GST outward supplies
Description
Nil Rated
84
Exempted
Non-GST
1
8A. Inter-State supplies to registered
persons
8B. Intra- State supplies to registered
persons
8C. Inter-State supplies to unregistered
persons
8D. Intra-State sup

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entral
Tax period for which the details are
3
4
State/UT Tax
5
Cess
6
being revised
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate
wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
85
Sk
GSTIN of e-commerce operator
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/
Amendments of information furnished in earlier tax period
Rate Gross Advance Place of
1
Amount
Cess
7
Received/adjusted supply Integrated Central State/UT
2
3
4
5
6
I Information for the current tax period
11A.
Advance amount received in t

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No.
From
To
Total
number
Cancelled
Net issued
3
4
5
6
7
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
86
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8
Refund voucher
9
Delivery Challan for job work
10
Delivery Challan for supply on
approval
11
12
Delivery Challan in case of liquid
gas
Delivery Challan in cases other than
by way of supply (excluding at S no.
9 to 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 there from
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
of Authorised Signatory
Date
Designation/Status……..
87
SL
Signature
Name
Instructions –
1. Terms used:
a. GSTIN:
b. UIN:
Goods and Services Tax Identification Number
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
Harmonized System of Nomenclature
e. POS:
Place of Sup

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utwards supply information in these categories are to be furnished
separately in the Table.
(ii) For all inter-State B to C supplies, where invoice value is more than Rs.
2,50,000/- (B to C Large) invoice level details, rate-wise, should be
uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice
value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise,
should be uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made
through e-commerce operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
88
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c. Table 4C relating to supplies effected through e-commerce operator
attracting collection of tax at source under section 52 of the Act,
operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the
recipie

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try 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. Export transactions effected without payment of IGST (under Bond/ Letter of
Undertaking (LUT)) needs to be reported under “0” tax amount heading in
Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
(i) B to C supplies (whether inter-State or intra-State) with invoice value upto
Rs 2,50,000;
(ii) Taxable value net of debit/credit note raised in a particular tax period and
information pertaining to previous tax periods which was not reported
earlier, shall be reported in Table 10. Negative value can be mentioned in
this table, if required;
89
(iii) Transactions effected through e-commerce operator attracting collection
of tax at source under section 52 of the Act to be provided

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so 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
debit note/credit note, the details of original debit note/credit note shall
be mentioned in the first three columns of this Table,
(iv) Place of Supply (POS) only if the same is different from the location of the
recipient;
(v) Any debit/ credit note pertaining to invoices issued before the appointed
day under the existing law also to be reported in this table; and
(vi) Shipping bill to be provided only in case of exports transactions
amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B
to C supplies and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the
tax period and tax to be paid thereon along with the respecti

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de name, if any
Year
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
Tax
State /
Cess
Place of
Supply
(Name of
Tax
UT
State/UT)
Tax
1
2
3
4
5
6
7
8
9
10
11
3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)
3B. Supplies attracting reverse charge (From table 4A of GSTR-2)
4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
No.
1
2
Date Value Rate
3
4
5
Integrated Tax
Taxable value
Tax amount
7
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
5. Debit notes, credit notes (including amendments thereof) issued during current
period
Details of
original
document
Revised details of
document or details of
original Debit/Credit
Rate Taxable Place of
value
Amount of tax
Note
supply
|(Name of
State/UT)
GSTIN No. Date GSTIN No

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e/
(Name
of
input
Integrat
Centr Stat Ces
service
ed Tax
al
e/ S
S State/U
Capital
Tax
UT
Tax
UT
T)
goods
Tax
Tax
(incl plant
and
machiner
y)/
Ineligible
for ITC
1
23 4
5
6
7
8
9
10
11
12
13
14
15 16
4.
Inward supplies on which tax is to be paid on reverse charge
GSTI Invoice
Rat Taxabl
Amount of Tax
Place of Whether Amount of ITC available
N details
e
e
supply input or
of
suppli N Dat Valu
er 0 ee
value
(Name
Integrat Centr Stat CES
ed tax
al el S
of
State/U
input Integrat
service/ ed Tax
Centr
Stat Ces
al
el S
Capital
Tax
UT
Tax
UT
T)
goods
Tax
(incl.
Tax
plant and
machiner
123 456
7 8 9 10 11
y)/
Ineligible
for ITC
12 13 14 15 16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
94
سلام
4B. Inward supplies received from an unregistered supplier
4C. Import of service
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of
Entry
GSTIN Details of bill of
Rate Taxable
Amount
of
entry.
value
Whether
input /
Amount of

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port of goods or goods received from SEZ [Information furnished in
Table 5 of earlier returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
95
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST
supplies received
Description
Composition taxable
Value of supplies received from
Exempt supply Nil Rated supply
1
person
2
Non GST
supply
3
4
5
7A. Inter-State
supplies
7B. Intra-state
supplies
8. ISD credit received
GSTIN of ISD
ISD
Document
Details
ISD Credit received
Amount of eligible ITC
No.
Date Integrated Central State Cess Integrated Central State/UT Cess
1
8A. ISD Invoice
8B. ISD Credit Note
Tax
Tax UT
Tax
Tax
Tax
Tax
2
3
4
5
6
7
8
9
10
11
9. TDS and TCS Credit received
GSTIN of
Deductor/
Gross Sales
Value Return
Net Value
Amount
GSTIN of e-
Integrated
Tax
Central
Tax
State Tax /UT
Tax
Commerce
Operator
1
2
3

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ded to
or reduced from
output liability
2
Amount of ITC
Integrated
Tax
Central State/UT CESS
Tax
Tax
3
4
5
6
1
A. Information for the
current tax period
(a) Amount in terms of rule
37(2)
To be added
(b) Amount in terms of rule
To be added
39(1)(j)(ii)
(c) Amount in terms of rule 42
(1) (m)
To be added
(d) Amount in terms of rule
To be added
43(1)(h)
(e) Amount in terms of rule 42
(2)(a)
SL
(f) Amount in terms of rule
42(2)(b)
(g) On account of amount paid
subsequent to reversal of ITC
To be reduced
To be added
To be reduced
97
Sh
(h) Any other liability (Specify)
B. Amendment of information furnished in Table No 11 at S. No A in an earlier return
Amendment is in respect of
information furnished in the
Month
Specify the information you wish
to amend (Drop down)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce
Amount
from
output
liability
Integrated Central
State
CESS
Tax
Tax /ÚT
Tax
1
2
3
4
5
6
(a)
ITC claimed on mismatche

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Identity Number
a. GSTIN:
b. UIN:
c. UQC:
Unit Quantity Code
d. HSN:
e.
POS:
f. B to B:
g.
B to C:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. Table 3 & 4 to capture information of:
'
(i) Invoice-level inward supply information, rate-wise, pertaining to the tax period
reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto-
populated details received in GSTR-2A;
(ii)
(iii)
(iv)
(v)
Table 3 to capture inward supplies other than those attracting reverse
charge and Table 4 to capture inward supplies attracting reverse charge;
The recipient taxpayer has the following option to act on the auto
populated information:
a. Accept,
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. Keep the transaction pending for action (if goods or services have
not been received)
After taking the action, recipient taxpayer will have t

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g
plant and machinery).
3. Details relating to import of Goods/Capital Goods from outside India as well
as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in
Table 5.
4. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on
which IGST is computed (IGST is levied on value plus specified customs
duties). In case of imports, the GSTIN would be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax
periods in Table 3, 4 and 5 as well as original/ amended information of debit
or credit note. GSTIN not to be provided in case of export transactions.
7. Table 7 captures information on a gross value level.
8. An option similar to Table 3 is not available in case of Table and the credit
as distributed by ISD (whether eligible or ineligible) will be made available to
the recipient u

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R-1.
101
SL
FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN
of
Invoice details Rate Taxable
Amount of tax
Place of
value
supply
supplier
(Name of
No. Date Value
Integrated Central
tax
Tax
State/
UT Tax
Cess
State/UT)
1 2 3 4 5 6 7 8 9 10
11
4. Inward supplies received from a registered person on which tax is to be paid on
reverse charge
GSTIN
of
supplier
Invoice details Rate Taxable
Amount of tax
value
No. Date Value
Integrated Central
Tax
Tax
State/
UT Tax
Cess
Place of
supply
(Name of
State/UT)
9
10
11
1 2 3 4 5 6 7 8
5. Debit Credit notes (including amendments thereof) received during current tax
period
Details of original
document
Revised details of
document or details of
original Debit/Cre

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ver
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
Zero rated supply without payment of
(iii)
Tax
(iv) Deemed exports
(v)
Exempted
(vi) Nil Rated
(vii) Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
1
Taxable Value
2
Amount of Tax
Integrated Tax
3
CESS
4
SL
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integrated Tax
D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce
operator attracting TCS-[Rate wise]
GSTIN of e-commerce operator
104
4.2 Intra-State supplies (Net supply for the month)
Rate
Taxable Value
Amount of Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
C. Ou

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asis
Rate of
tax
1
Taxable
Value
2
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
(I)
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of
tax
Differential
Taxable
Amount of tax
1
Value
2
Integrated Tax
3
Central Tax
State/UT Tax
CESS
4
5
6
(I) Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD
[Net of debit notes/credit notes]
Description
1
Taxable
Amount of tax
Amount of ITC
value
Integrated Central State/ CESS Integrated Central
State/ CESS
Tax
Tax
UT
Tax
Tax
UT
Tax
Tax
2
3
4
5
6
7
8
9
10
(I) On account of supplies received and debit notes/credit notes received during the current tax period
(a) Inputs
(b) Input services
Sh
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax peri

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rectification /other
reasons
9. Credit of TDS and TCS
Amount
Integrated
tax
Central tax
State/ UT Tax
2
3
4
(a)
TDS
(b)
TCS
10.
Interest liability (Interest as on …….……………………………….)
On account of
Output ITC
On
liability claimed on account|
on mismatched of other claims or rectification
mismatch invoice ITC excess
of
reversal reduction mismatch
Undue
excess
Credit of
Interest Delay in Total
interest on
liability payment interest
carry
of tax liability
forward
[refer sec
50(3)]
1
2
3
4
5
6
7
8
9
Sh
(a) Integrated
Tax
107
(b) Central Tax
(c) State/UT
Tax
(d) Cess
11. Late Fee
On account of
1
Central Tax
2
State/UT tax
3
Late fee
12. Tax payable and paid
Part B
Description
Tax
Paid
Paid through ITC
Tax Paid
payable
in
cash
Integrated
Central
Tax
Tax
State/UT
Tax
Cess
1.
2
3
4
5
6
7
8
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
13. Interest, Late Fee and any other amount (other than tax) pay

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ame of Authorised Signatory
Designation
109
Instructions:-
1. Terms Used :-
a) GSTIN :-
Goods and Services Tax Identification Number
b) TDS :-
Tax Deducted at source
c) TCS :-
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have
been filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledger of
taxpayer will be updated on generation of GSTR-3 by taxpayer.
4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit
available in electronic credit ledger and cash ledger.
6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit
notes and advances received.
7. Table 4.1 will not include zero rated supplies made without payment of taxes.
8. Table 4.3 will not include amendments of supplies originally made under reverse
charge basis.
9. Tax liability due to reverse c

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sh 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 said return till date.
2. You are, therefore, requested to furnish the said return within 15 days failing which the
tax liability will be assessed u/s 62 of the Act, based on the relevant material available
with this office. Please note that in addition to tax so assessed, you will also be liable to
pay interest and penalty as per provisions of the Act.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above, is
filed by you before issue of the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of
registration
Sh
Cancellation order No.
Application Reference Number, if any –
Date.
Date –
Consequent upon applying for surrender of registration or ca

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reverse charge
Nature of Supplies
Total Taxable
value
Integrated
Tax
Central
Tax
State/UT Tax Cess
(a) Outward taxable supplies (other than zero rated, nil
rated and exempted)
(b) Outward taxable supplies (zero rated)
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,
composition taxable persons and UIN holders
Supplies made to Unregistered
Persons
Supplies made to Composition
Taxable Persons
Supplies made to UIN holders
4. Eligible ITC
Details
Place of Supply
(State/UT)
Total Taxable value
Amount of Integrated Tax:
3
4
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other
than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (

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t been issued in the same
month value of advances adjusted against invoices
–
2) Details of advances as well as adjustment of same against invoices to be adjusted and not
shown separately
3) Amendment in any details to be adjusted and not shown separately.
113
Form GSTR-4
[See rule 62]
Quarterly return for registered person opting for composition levy
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Auto Populated
Auto Populated
Year
Quarter
3. (a) Aggregate Turnover in the preceding Financial
Year
(b) Aggregate Turnover – April to June, 2017
4. Inward supplies including supplies on which tax is to be paid on reverse
charge
GSTIN
of
Invoice details
Rate Taxable
Amount of Tax
value
supplier
Place of
supply
(Name of
No. Date Value
Tax
1
2
3
4
5
6
7
Integrated Central
Tax
8
State/UT
Tax
CESS State/UT)
9
10
11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse
charge)
4B. Inward supplies received from a registered suppl

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tax periods in
Table No. 6
Quarter Rate
Original details
Revised details
Turnover Central Tax State/UT Turnover Central
State/UT
tax
Tax
Tax
1
2
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Place of supply
Amount
Advance
(Name of State
Paid
/UT)
Central
Integrated
State/ UT Tax
Cess
2
3
Tax
4
Tax
5
6
7
1
(1)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to
output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [reflected in Table 4 above]
(tax amount to be reduced from output tax
liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 8 (I) for an earlier quarter
Year
Quarter
Amendment rel

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ation
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
117
Name of Authorised Signatory
Designation/Status
Sh
Instructions:-
1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
(b) TDS:
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month
succeeding the relevant tax period.
3. Aggregate 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 and should be auto-
populated in subsequent years.
4. Table 4 to capture information related to inward supplies, rate-wise:
(i)
(ii)
Table 4A to capture inward supplies from registered supplier other
t

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e
original debit/credit note, the details of invoice shall be mentioned in the
first three columns, While furnishing revision of a debit note/credit note,
the details of original debit/credit note shall be mentioned in the first
three columns of this Table,
6. Table 6 to capture details of outward supplies including advance and net of
goods returned during the current tax period.
7. Table 7 to capture details of amendment of incorrect details reported in
Table 6 of previous returns.
118
8. Information of advance paid pertaining to reverse charge supplies and the
tax paid on it including adjustments against invoices issued to be reported
in Table 8.
9. TDS credit would be auto-populated in a Table 9.
119
Quarter
1. GSTIN
Form GSTR-4A
[See rules 59(3) & 66(2)]
Auto-drafted details for registered person opting for composition
levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
Auto Populated
2. (a) Legal name of the registered person
Auto Populated
(b) Trade name,
if any
3. Inward supplies

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rson
1. GSTIN
Auto Populated
2. (a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
(c) Validity period of registration
Auto Populated
Year
Month
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs.
for all Tables)
Amount of ITC
available
Details of bill of entry
Rate
Taxable
value
Amount
No.
Date Value
Integrated Tax
Cess
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
4. Amendment in the details furnished in any earlier return
Original
Revised details
details
Differential
ITC (+/)
Bill of
entry
No Date
Bill of entry
Rate Taxable
value
Amount
Amount of ITC
available
No Date Value
Integrated Cess Integrated Cess Integrated Cess
Tax
1
2
3
4
5
6
7
8
Tax
tax
10
11
12
13
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
Invoice details Rate Taxable
Amount
Place of
UIN No. Date Value
value
Integrated Central State Cess
Tax
Tax
Supply
(Name of
UT
Tax
State/UT)
SL
121
123 4 5 6 7 8 9 10 11
6. Taxable outward inter-S

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.
12 13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax
periods]
SL
122
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
Total
taxable
value
Amount
Integrated Tax
Central
Tax
State / UT
Tax
Cess
1
2
3
4
5
6
Tax period for which the details are being
revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
10. Total tax liability
Amount of tax
Rate of Tax
Taxable
value
1
2
Integrated
Tax
3
Central State/UT
Tax
Tax
CESS
5
6
10A. On account of outward supply
10B. On account of differential ITC being negative in Table 4
11. Tax payable and paid
Description
1
Tax
payable
Paid in
cash
Paid through ITC
Tax
Paid
Integrated
tax
Cess
2
3
4
5
6
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
12. In

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ry
Name of Authorised Signatory
Designation/Status
SL
124
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
g. 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 20th of the month succeeding the
relevant tax period or within 7 days from the last date of the registration whichever is
earlier.
4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to
specify the amount of ITC eligible on such import of goods.
5. Recipient to provide for Bill of Entry information including six digits port
code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods wh

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2C outward supplies other than inter-
State supplies
where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the
current tax 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.
126
Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a
person located outside India made to non-taxable persons in India
1. GSTIN of the supplier-
2.
(a) Legal name of the registered person –
(b) Trade name, if any –
3.
Name of the Authorised representative in India filing the return
4.
Period:
Month –
Year –
5. Taxable outward supplies made to consumers in India
* (Amount in Rupees)
Cess
Place of Rate of Taxable value Integrated tax
supply
tax
(State/UT)
1
2
3
4
5
5A. Amendments to taxable outward supplies to non-taxable p

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dit received for distribution
Invoice details Rate Taxable
GSTIN
of
supplier
No Date Value
1
3
Amount of Tax
Year
Month
value
Integrated
tax
Central
Tax
State/UT
Tax
CESS
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 Table No. 3)
Description
1
Integrated Central
CESS
State / UT
tax
2
Tax
3
Tax
4
5
(a) Total ITC available for
distribution
(b) Amount of eligible ITC
(c) Amount of ineligible
ITC
5. Distribution of input tax credit reported in Table 4
GSTIN of
recipient/State, if
recipient is unregistered
ISD invoice
Distribution of ITC by ISD
No.
Date
Integrated
Tax
Central
Tax
State /
UT Tax
CESS
1
2
3
4
5
6
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
Sh
129
6. Amendments in information furnished in earlier returns in Table No. 3
Original details
Revised details
GSTIN No. Date GSTIN
of
supplier
of
Invoice/debit
Rate Taxable
value
Amount of Tax
supplier note/

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l No. Date No
note
Re-distribution of input tax credit to the correct recipient
GSTIN
of new
ISD
invoice
Input tax credit redistributed
Date recipient No. Date Integrated Central State CESS
recipient
1
2
3
4
5
6
7 8
Tax
9
Tax Tax
10
11
12
9A. Distribution of the amount of eligible ITC
St
130
9B. Distribution of the amount of ineligible
ITC
10. Late Fee
On account of
1
Central Tax
2
State / UT tax Debit Entry No.
3
4
Late fee
11. Refund claimed from electronic cash ledger
Description
Fee
Other
Debit Entry Nos.
1
2
3
4
(a) Central Tax
(b) State/UT Tax
Bank Account Details (Drop Down)
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
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
SL
131
Instructions:-
1. Terms Used :-
a. GSTIN :-
b. ISD :-
c. ITC: –
Goods and Services Tax Identification Number
Input Servi

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rough Table 11 will result in a debit entry in
electronic cash ledger.
Sh
132
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1. GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
GSTIN Invoice details Rate Taxable
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
of
value
supplier
No Date Value
Integrated
Central Tax
tax
State / UT
Tax
Cess
1
3
4 5
6
7
8
9
10
4. Debit/Credit notes (including amendments thereof) received during current tax
period
Details of original
Revised details of document or details of Debit/Credit Note
document
GSTIN of No. Date GSTIN No. Date Value Rate Taxable
Amount of tax
supplier
of
supplier
value Integrated Central State /
Cess
tax
Tax
UT
Tax
1
2
3
4
5
6
7
8 9
10
11
12
13
SL
133
Form GSTR-7
[See rule 66 (1)]
Return for Tax Deducted at Source
1.
GSTIN
2.
(a) Legal name of the Deductor
(b) Trade name, if any
Auto Populated
Auto Populate

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ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry
Nos.
1
2
3
4
5
6
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account 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
1
Tax paid in cash
Interest
Late fee
2
3
4
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
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:
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
Sh
135
Sh
Instructions –
1. Terms used:
a) GSTIN: Goods and Services Tax Identification Number
b) TDS: Tax Deducted at Source
2. Table 3 to capture details of tax deducted.
3. Table 4 will contain amendment of information provided in earlier tax
periods.
4. Return cannot be filed without full payment of li

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1
2
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month GSTIN GSTIN
of
of
supplier supplier Gross value
of supplies
Details of supplies made which
attract TCS
Value of
Amount of tax collected at
source
supply
made
returned
Net
amount
liable for
Tax
Integrated Central
Tax
State/UT
Tax
TCS
1
2
3
4
5
6
7
8
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
Amount
Amount of interest
in
default
Integrated
Tax
Central
Tax
1
2
3
4
State/UT
Tax
5
Late payment of TCS amount
SL
138
6. Tax payable and paid
Description
1
(a) Integrated
Tax
Tax payable
Amount paid
2
3
(b) Central Tax
(c) State / UT
Tax
7. Interest payable and paid
Description
1
Amount of
interest payable
Amount paid
2
3
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
8. Refund claimed from electronic cash ledger

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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.
Sh
140
Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1
UIN
2.
Name of the person having
UIN
Auto
populated
3. Details of inward supplies received
GSTIN
of
Invoice/Debit
Note/Credit Note
Rate Taxable
value
supplier
details
No Date Value
Year
Month
(Amount in Rs. for all Tables)
Amount of tax
Integrated
tax
Central
Tax
State/
CESS
UT Tax
1 2 3 4 5 6 7 8 9 10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
Integrated Central Tax
State/ UT Tax
CESS
tax
1
2
3
4
Bank details (drop down)|
Verification
I hereby solemnly affirm and declare that the information give

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lication
4
Enrolment sought as:
PART B
Centre
State
Membership Number
Membership Type (drop down will change
based the institute selected)
Date of Enrolment / Membership
Membership Valid upto
Advocates registered with Bar (Name of Bar
Registration Number as given by Bar
5.
5.1
5.2
5.3
6
Council)
6.1
6.2
Date of Registration
6.3
Valid up to
7
7.1
Date of Retirement
7.2
8.
8.1
8.2
Father's Name
8.3
Date of Birth
8.4
Photo
(1) Chartered Accountant holding COP
Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Commerce
(6) Graduate or Postgraduate degree in Banking
(7) Graduate or Postgraduate degree in Business Administration
(8) Graduate or Postgraduate degree in Business Management
(9) Degree examination of any recognized Foreign University
(10) Retired Government Officials
Retired Government Officials
Designation of the post held at the time of
retirement
Applicant Details
Full name as per PAN
Retired from Ce

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ck Application Status” at dash board on the
GST Portal.
Sh
144
Form GST PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
Enrolment Number
1.
2.
PAN
3.
Name of the Goods and Services Tax
Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Enrolment Authority
بو
145
Signature of the
Name and Designation.
Centre / State
Reference No.
Το
Name
Form GST PCT-03
[See rule 83(4)]
Date
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within days to the undersigned from the date of receipt of this notice.
Appear before the undersigned on

· (date)……………â

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SL
Sh
147
Form GST PCT-05
[See rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
Το
The Authorised Officer
Central Tax/State Tax.
Sir/Madam
PART-A
I/We >:
Sr.
No.
List of Activities
Check box
1.
To furnish details of outward and inward supplies
2.
To furnish monthly, quarterly, annual or final return
3.
To make deposit for credit into the electronic cash ledger
4.
To file an application for claim of refund
5.
To file an application for amendment or cancellation of registration
2.
The consent of the
attached herewith*.
(Name of Goods and Services Tax Practitioner) is
*Strike out whichever is not applicable.
Date
Place
:
SL
148
Signature of the authorised signatory
Name
Designation/Status
Part -B
Consent of the Goods and Services Tax Practitioner
I > do hereby
solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of
(Legal name), GSTIN
GSTIN
only in respect of the activities specified by
–
(Legal name),

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onth of September
filed by 20th October and the reclaim is being allowed alongwith refund of interest.
1 Month
2 Month
Refund
Refund
B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October
Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by
20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return
B.1
1 for month of September to be filed 20th October T
Two Months
Two Months
2
July
B.2
Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
September filed by 20th October
1
One Month
One Month
2
B.3
August
August
Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section 42/43 and that have
become payable in the ret

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urn to be filed by 20th November
1
September
One Month-high
One Month-high
2 September
D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
D.1
Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable in the
return for November to be filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th November
1
September
2 September
SL
151
Nil/Two Months
Nil/Two Months
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN –
Name (Legal) –
Trade
name, if any
Tax Period –
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
–
(Amount in Rs.)
Balance (Payable)
Sr.
Date
Reference
Ledger
Description Type of
No.
(dd/mm/
No.
used for
yyyy)
discharging
liability
Transaction
[Debit (DR)
(Payable)]/
Amount

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gister of Taxable Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID
>
Demand date –
GSTIN/Temporary Id
Name (Legal) –
Trade name, if any –
Period – From
Το
(dd/mm/yyyy)
Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
Stay status – Stayed/Un-stayed
Act
Sr No.
Date
Reference
Tax
Ledger
Descripti Type of
(dd/
No.
Period,
used for
on
Transaction
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
(Amount in Rs.)
Balance (Payable)
mm/
if
dischargi
yyyy)
applica
ble
ng
liability
[Debit (DR)
(Payable)]/
[Credit (CR)
(Paid)] /
Reduction
(RD)/ Refund
adjusted (RF)/]
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Ta
Interes
Penalt Fe Other Total
Ta
Interes
Penalt Fe Other Tota
Status
✗
t
y
e
S
X
t
y
е
S
1
(Staye
d. /Un-
stayed
)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Note –
1. All liabilities accruing, other than return related liabilities, will be recorded in

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made voluntarily shall be shown in the register at the time of making payment
through credit or cash ledger. Debit and credit entry will be created simultaneously.
SL
154
Form GST PMT-02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
GSTIN-
Name (Legal) –
Trade name, if any –
Period – From
To
(dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
–
Sr
Date
Refere
Tax
Description
Transaction
No.
(dd/m nce
m/
Period,
No.
if any
(Source of
credit &
Type
[Debit (DR)
yyyy)
purpose of
utilisation)
/ Credit
(CR)]
Credit/Debit
(Amount in Rs.)
Balance available
Integr CESS Total
Tax
ated
Tax
Central State UT Integr CESS Total Central State UT
Tax
ated
Tax
Tax
Tax
Tax
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Sr.
No.
Tax period
Central State
Amount of provisional credit balance
UT Tax
Tax
Tax
1
2
3
4
5
Integrated Cess
Tax
6
Total
7
8
Sr.
Tax period
Amount of mismatch credit
No.
Central
Tax
State
Tax
UT Tax
Integrated

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nd date –
8. Application reference no. and date –
9. No. and date of order vide which refund was rejected
10. Amount of credit –
Date –
From
To
cash / credit ledger
Sr. No. Act (Central Tax/State Tax/ UT Tax Integrated Tax/ CESS)
Amount of credit (Rs.)
Tax
Interest Penalty Fee
Other Total
1
2
3
4
5
6
7
8
Note –
Signature
Name
Designation of the officer
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; ‘UT Tax' stands for Union
territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
Sh
157
Note-
Form GST PMT -04
[See rules 85(7), 86(6) & 87(12)]
Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Ledger / Register in
Credit ledger
Cash
ledger Liability register
which discrepancy
noticed
5.
Details of the discrepancy

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Date of Time
Reportin
Referenc
No
deposit
of
g
date
e No.
/Debit
deposi
(by
Tax
Period, if
applicabl
Descriptio Type of
n
Transactio
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
n
(dd/mm
t
bank)
[Debit
Ta
Interes
Penalt Fe
Other
/yyyy)
(DR) /
X
t
y
e
S
Tota
1
Ta
X
t
Credit
(CR)]
Interes Penalt Fe Other Tota
y
e
S
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Note –
1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS
credit.
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of
liability for which any debit has been made will also recorded under the head “description”.
باك
159
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-depos

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(Name)
UT (Name)
(-)
Sub-Total
State Tax
(-)
UT Tax
161
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
e-Payment
(This will include all modes of e-payment.
such as CC/DC and net banking. Taxpayer
will choose one of this)
Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
☐ Cash
Details of Instrument
☐ Cheque
☐ Demand Draft
NEFT/RTGS
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
Name of beneficiary bank
Beneficiary Bank's Indian Financial System Code (IFSC)
Amount
GST
Reserve Bank f India
IFSC of RBI
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
GSTIN
Paid Challan Information
SL
162
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque / DD
deposited at Bank's counter)
Note UTR s

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e taxpayer where the amount intended to be paid is debited from his account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union
territory Goods and Services Tax; ‘Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States).
Sh
165
FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period:
From
To
6. Amount of Refund Claimed:
Act
Tax Interest
Penalty
Fees Others
Total
Central T

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which is not provided, either wholly or partially, and for which
invoice has not been issued
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa
i.
Excess payment of tax, if any
j.
Any other (specify)
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
b. Name of the Bank
c. Bank Account Type.
d. Name of account holder
e.
Address of Bank Branch
:
f.
IFSC
g. MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes ☐
DECLARATION (u/s 54(3)(ii))
I hereby declare that the goods exported are not subject to any export duty.
I also declare that I have not availed any drawback on goods or services or both
and that I have not claimed refund of the integrated tax paid on supplies in respect
of which refund is claimed.
Signature
Name –
Designation Status
DECLARATION (u/s 54(3)(ii))
I hereby declare that the refund of ITC claimed in the application does
not

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t of my/our knowledge and belief
and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Designation/ Status
sh
168
Statement 1:
(Note: – All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebre to be filled if the same
was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,
For Inward Supplies:
As per GSTR-2 (Table 4):
Tax Period:
GSTIN/
Name of
Invoice details
State (in
case of
Integrated
Tax
Central Tax
State Tax/
UT Tax
CESS
Col. 20/21/22/23
Col.
unregistered
unregistered
17
18
Col. Col.
19
State
supplier
No
Goods/
Date Value Services HSN
Taxable
value
supplier) Rate
Rate
Rate
Rate
UQC QTY
Amt.
Amt.
Amt.
Amt.
(%)
(%)
(%)
(NA)
Tax
Integrated Centra

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supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Sh
170
Statement 2:
Statement in case of Application under rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Tax Period: ……
Whether
Invoice
Shipping bill/ Bill of
export
Tax payment option
Integrated Tax
tax on this
invoice is
paid on
EGM
BRC/
Details
FIRC
provisional
basis
(Yes/No)
Goods/
With
No. Date
Value
Services
(G/S)
HSN
UQC QTY
Taxable
value
Port
Code
No. Date
Integrated
Tax
Without
Integrated
Tax
Rate
(%)
Ref
Amt.
Date No. Date
No.
1
2
3
4
5
15A 15B
6
7
8
9
10
11
12
13
14
15C
15D 15E
15F
–
(* Shipping Bill and EGM are mandatory; – in case of goods;
BRC/FIRC details are mandatory, in case of Services)
Place
Date
171
sh
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 3:
Exports without payment of T

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. Date
1 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 23F 23G
Rate
(NA)
Ref
Amt
Date
No.
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
Sh
173
GSTR 5- Table 6
Col.
1
No.
Tax Period:
Invoice details
Goods/
Integrated
Tax
Central Tax
State Tax/
U

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ticulars of Payment Received is mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/Status
SL
174
Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):
Refund by the EOU/ Recipient of Deemed Exports:
Tax Period: ……
Invoice details
GSTIN/
Name of
unregistered
State (in
case of
unregistered
Integrated
Tax
Central
Tax
State
Tax/ UT
Tax
CESS
Col. 20/21/22/23
ARE
Date of
Receipt
Col. Col. Col.
17 18 19
supplier
No Date
Goods/
Value Services HSN
(G/S)
supplier)
State
Taxable
value
Rate
Rate
Rate
Rate
UQCQTY
Amt.
Amt.
(%) (%) (%) (NA)
Amt.
Amt.
Integrated Central Tax/
Tax
Tax
Cess No. Date
UT
Tax
2
3
4
5
6
7 24A 24B
8
9 10 11 12
2
13 14 15 16
17 18 19
20
21
22
23
24C 24D
24E
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application fo

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ment 7:
Statement in case of application filed under rule 89(2)(k)
Refund on account excess payment of tax
Sr. No.
Tax period
Reference no. of
return
Date of
filing
Excess amount available in Liability Register
return
Integrated Tax
Central
Tax
State
Cess
Tax
2
3
4
5
6
7
8
SL
177
Annexure-2
See rule 89 (2) (m)]
Certificate
This is to certify that in respect of the refund amounting to INR >>
claimed by M/s
(in words)
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is
based on the examination of the Books of Accounts, and other relevant records and Returns
particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or
clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of sectio

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rence to your above mentioned application filed under section 54 of the Act. Upon
scrutiny of your application, certain deficiencies have been noticed below:
Sr No Description( select the reason from the drop down of the Refund application)
1.
2.
Other { any other reason other than the reason select from the 'reason master'}
You are advised to file a fresh refund application after rectification of above deficiencies
Date:
Place:
Signature (DSC):
Name of Proper Officer:
Designation:
Office Address:
Sh
180
Sanction Order No:
To
FORM-GST-RFD-04
[See rule 91(2)]
(GSTIN)
(Name)
(Address)
Provisional Refund Order
Refund Application Reference No. (ARN) .
Acknowledgement No.
Dated
.Dated
Date:
……….
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to
you on a provisional basis:
Date:
Place:
Sr.
Description
Central
No
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
Amount of refund
i.
claimed
10% of the amount
ii.
claimed as refund
(t

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se notice No. (If applicable)
Acknowledgement No.
Refund Sanction/Rejection Order
Dated
Date:
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/
interest on refund*. Upon examination of your application, the amount of refund sanctioned to you,
after adjustment of dues (where applicable) is as follows:
*Strike out whichever is not applicable
Sr no
Description
Central
State
UT
Integrated
Cess
Tax
Tax
Tax
Tax
Amount of refund/interest* claimed
i.
ii.
Refund sanctioned on provisional basis
(Order No….date) (if applicable)
Refund amount inadmissible >
Gross amount to be paid (1-2-3)
iv.
Amount adjusted against outstanding
V.
demand (if any) under the existing law or
under the Act.
Demand Order No…… date……, Act
Period
SL
183
☐ vi. Net amount to be paid
*Strike out whichever is not applicable
to M/s
& 1. I hereby sanction an amount of INR
sub-section (5) of section 54) of the Act/under section 56 of the Act
@Strik

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No.
..
Order for Complete adjustment of sanctioned Refund
Part-A
Date:
Dated
Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing
of documents against the amount of refund sanctioned to you has been completely adjusted against
outstanding demands as per details below:
Refund Calculation
Amount of Refund claimed
i.
Net Refund Sanctioned on Provisional Basis
ii.
(Order No…date)
Refund
amount inadmissible rejected
iii.
>
Refund admissible (i-ii-iii)
iv.
V.
Refund adjusted against outstanding demand
(as per order no.) under existing law or under
this law.. Demand Order No. . date…..
Balance amount of refund
vi.
Integrated Central
Tax
State Tax
UT Tax
Cess
Tax
Nil
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted
against the outstanding demand under this Act / under the existing law. This application stands
disposed as per provisions under sub-section (…) of Section

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o……
ARN……
Date:
Dated
… … … … … …. …..
This has reference to your above mentioned application for refund, filed under section 54 of the Act.
On examination, it appears that refund application is liable to be rejected on account of the following
reasons:
Sr No Description (select the reasons of inadmissibility of
refund from the drop down)
i.
ii
iii Other any other reason other than the reasons
mentioned in 'reason master'}
Amount Inadmissible
You are hereby called upon to show cause as to why your refund claim, to the extent of the amount
specified above, should not be rejected for reasons stated above.
☐
You are hereby directed to furnish a reply to this notice within fifteen days from the date of
service of this notice.
☐ You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time

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aim
:
From
To
:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a.
Bank Account Number
Amount
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I
as an authorised representative of > hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries/ any other person/
class of persons specified/notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation Status:
189
1.GSTIN
Form GST ASMT – 01
[See rule 98(1)]
Application for Provisional Assessment under section 60
2. Name
3. Address
4. Details of Commodity /

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You are, therefore, requested to provide the information /documents within a period of > from the date of service of this notice to enable this office to take a decision in the
matter. Please note that in case no information is received by the stipulated date your
application is liable to be rejected without any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.

SL
191
Signature
Name
Designation
Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN
2. Name
3. Details of notice vide which additional
information sought
Notice No.
Notice date
4. Reply
5. Documents filed
I
6. Verification-
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
192
Signature of Authorised Signatory
Name
Designation Status
Date
Reference No.:
Το
GSTIN –
Name –
Address –
Form GST ASMT – 04
[

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nt
Name of Bank
3
4
5
6
Note Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the
order.
5. Declaration –
(i)
The above-mentioned bank guarantee is submitted to secure the differential
tax on the supply of goods and/or services in respect of which I/we have been
allowed to pay taxes on provisional basis.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We
fail to do so the department will be at liberty to get the payment from the bank
against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us
to cover the provisional assessment in case we fail to furnish the required
documents/information to facilitate finalization of provisional assessment.
Signature of Authorised Signatory
Name
Designation Status
Date
194
I/We……………..of.
Bond for provisional assessment
[Rule 98(3) & 98(4)]
…, hereinafter called “obligor(s)”, am/are held and firmly bound to th

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rnor and whereas the obligor has
furnished such guarantee by depositing with the Commissioner the bank guarantee as aforementioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in
respect of provisional assessment under section 60;
And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall
be demandable after final assessment, are duly paid to the Government along with interest, if any, within
thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be
void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full
force and virtue:
AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from
the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is

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ional assessment:
>
You are, therefore, requested to provide the information /documents within a period of > from the date of receipt of this notice to enable this office to take a decision in the
matter. Please note that in case no information is received by the stipulated date your
application is liable to be rejected without making any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
SL
197
Signature
Name
Designation
Reference No.:
Το
GSTIN
Name
Address
Provisional Assessment order No.
Form GST ASMT -07
[See rule 98(5)]
Final Assessment Order
Preamble >
Date
dated ….
In continuation of the provisional assessment order referred to above and on
the basis of information available / documents furnished, the final assessment order is issued
as under:
Brief facts –
Submissions by the applicant –
Discussion and finding –
Conclusion and order –
The security furnished for the purpose can be withdrawn after compliance
with the ord

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y is hereby
released. Or
Your application referred to above regarding release of security was examined but the same
was not found to be in order for the following reasons:
>
Therefore, the application for release of security is rejected.
SL
200
Signature
Name
Designation
Date
Reference No.:
Το
GSTIN:
Name:
Address:
Tax period –
Form GST ASMT – 10
[See rule 99(1)]
Date:
F.Y.-
Notice for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the
following discrepancies have been noticed:
>
You are hereby directed to explain the reasons for the aforesaid discrepancies by
– (date). If no explanation is received by the aforesaid date, it will be presumed that you have
nothing to say in the matter and proceedings in accordance with law may be initiated against
you without making any further reference to you in this regard.
SL
201
Signature
Name
Designation
Form GST ASMT – 11
[See rule 99(2)]
Reply

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orm GST ASMT – 13
[See rule 100(1)]
Name –
Address –
Tax Period –
Notice Reference No.-
Date:
F.Y.-
Return Type –
Date –
Preamble >
Assessment order under section 62
The notice referred to above was issued to you under section 46 of the Act for failure to
furnish the return for the said tax period. From the records available with the department, it
has been noticed that you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount assessed
and payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr.
Tax Period Act
Tax
Interest
Penalty Others
Total
No.
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also
be worked out and paid along with the dues stated i

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cause as to why a tax liability along with
interest not be created against you for conducting business without registration despite being
liable for registration and why penalty should not be imposed for violation of the provisions
of the Act or the rules made thereunder.
at
In this connection, you are directed to appear before the undersigned on
(time)
(date)
SL
205
Signature
Name
Designation
Reference No.:
To
Name
Temporary ID
Address
Form GST ASMT – 15
[See rule 100(2)]
Tax Period
–
F.Y.-
SCN reference no. –
Date –
Assessment order under section 63
Preamble >
Date:
The notice referred to above was issued to you to explain the reasons for continuing to
conduct business as an un-registered person, despite being liable to be registered under the
Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you
should not pay tax for the period ….
……………………………. as your registration has been can

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orm GST ASMT – 16
[See rule 100(3)]
Address
Tax Period –
F.Y.-
Assessment order under section 64
Date:
Preamble >
It has come to my notice that un-accounted for goods are lying in stock at godown
(address) or in a vehicle stationed at
(address & vehicle detail) and you
were not able to, account for these goods or produce any document showing the detail of the
goods.
Therefore, I proceed to assess the tax due on such goods as under:
Introduction
Discussion & finding
Conclusion
Amount assessed and payable (details at Annexure)
(Amount in Rs.)
Sr. No.
Tax
Period
Act
Tax
Interest,
Penalty
Others
Total
if any
1
2
3
4
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While
making payment, interest for the period between the date of order and the date of payment
shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which
proceedings shall be initiated against you to recov

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asons:
>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
SL
209
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Period F.Y.(s) –
Form GST ADT – 01
[See rule 101(2)]
Notice for conducting audit
Date:
Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s)
in accordance with the provisions of section 65. I
propose to conduct the said audit at my office/at your place of business on -.
to
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or
other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion
of the audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at……….
….(place) before the undersigned and to
produce your books of account and records for the aforesaid

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r, failing which proceedings as deemed fit may be
initiated against you under the provisions of the Act.
SL
211
Signature
Name
Designation.
Reference No.:
To,
GSTIN
Form GST ADT – 03
[See rule 102(1)]
Name
Date:
Address
Tax period – F.Y.(s) –
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return /enquiry/investigation/.. are going on;
And whereas it is felt necessary to get your books of account and records examined and
audited by
…..(name), chartered accountant / cost accountant
nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said
chartered accountant / cost accountant.
SL
212
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 04
[See rule 102(2)]
Date:
Information of Findings upon Special Audit
Your books of account and records for the F.Y.
has been examined by
– (chartered accountant/cost accountant) and this Audit

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11. i.
Name
of
Authorised
representative
ii. Mobile No.
iii. Email
Address
>
Optional
12. Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
Factory Manufacturing
Wholesale Business
Retail Business
Warehouse/Deport
Bonded Warehouse
Service Provision
Office/Sale Office
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD)
Works Contract
B. Description (in brief)
(Provision for file attachment also)
13. Issue/s on which advance ruling required (Tick whichever is applicable)
(i) classification of goods and/or
services or both
(ii) applicability of a notification
issued under the provisions of the
Act
She
214
(iii) determination of time and
value of supply of goods or
services or both
(iv) admissibility of input tax
credit of tax paid or deemed to
have been paid
(v) determination of the liability to
pay tax on any goods or services or
both
(vi) whether applicant is required
to be registered under the Act
(vii) whet

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hereby solemnly declare that to the best of my knowledge and belief what
is stated above and in the annexure(s), including the documents is correct. I am making this
application in my capacity as
(designation) and that I am competent to make
this application and verify it.
Place
Date
215
Signature
Name of Applicant/Authorised Signatory
Designation/Status
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN / User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
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
10
Designation of jurisdictional officer / concerned officer
11
12
13
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer / concerned officer
Whethe

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Place
Date
SL
217
Signature
Name of Appellant/Authorised Signatory
Designation/Status
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any User id of the person who had sought
advance ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned
officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer / concerned officer wishes
to be heard in person?
Yes/No
9.
Facts of the case (in brief)
10.
Grounds of Appeal
Prayer
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing;

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ase under dispute –
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
Central
State/ UT tax
Integrated
Cess
tax
tax
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts:-
12. Grounds of appeal:-
13. Prayer:-
14. Amount of demand created, admitted and disputed
Particulars
Particulars
of demand/
refund
Amount
of
a) Tax/ Cess
demand
b) Interest
created
(A)
c) Penalty
SL
Central State/ Integrated Cess
Total amount
tax
UT
tax
tax
219
Amount b) Interest
of
demand c) Penalty
admitted
Amount b) Interest
>
>
>
AV
charges
>
b) Pre-deposit
(10% of
disputed tax)
Tax/ Cess
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the
disputed tax and cess)
Sr.
Description
No.
Tax
payable
Paid through
Cash/Credit
Debit
entry no.
Amount of tax paid
Central
State/UT
Ledg

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against
Reference Number-
1.
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
5.
Name of the person filing the appeal-
6.
7.
Amount of pre-deposit-
8. Date of appearance-
Time:
9. Court Number/ Bench
Date of acceptance/rejection of appeal-
Place:
Date:
SL
222
Court:
Bench:
Date:
Signature>
Name:
Designation:
On behalf of Appellate Authority/Appellate
Tribunal/Commissioner / Additional or Joint
Commissioner
Form GST APL – 03
[See rule 109(1)]
Application to the Appellate Authority under sub-section (2) of Section 107
1.
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
GSTIN/Temporary ID/UIN-
Date-
Designation and address of the officer passing the order appealed against-
2.
3.
Order no.
4.
5.
6.
Details of the case under dispute-
Date of communication of the order appealed against-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amo

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ax State/UT tax
Integrated tax
ars
Disp Determi
Disput Determi
Disput Determi
Cess
Disput Determi
Total
Disput Determi
uted
ned
ed
ned
ed
Amo
Amount
Amou
Amount
Amou
ned
Amount
ed
ned
ed
ned
Amou
Amount
Amou
Amount
unt
nt
nt
nt
nt
1
2
3
4
5
6
7
8
9
10
11
a) Tax
b)
Interes
t
c)
Penalt
y
d) Fees
e)
Others
f)
Refun
Place:
Date:
sh
Signature>
Designation:
Jurisdiction:
225
Form GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(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
e) Other charg

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through
Cash/Credit
Debit
Amount of tax paid
entry
Ledger
Integrated
no.
tax
Central
tax
State/UT
tax
CESS
1
2
3
4
5
6
7
8
9
Cash Ledger
Integrated
1.
tax
Credit
Ledger
Central
Cash Ledger
2.
Credit
tax
Ledger
State/UT
Cash Ledger
3.
tax
Credit
Ledger
Cash Ledger
4.
CESS
Credit
Ledger
(c) Interest, penalty, late fee and any other amount payable and paid:
Sr. Description
Amount payable
No.
Debit
entry
Amount paid
Integrated Central State/UT
Integrated Central State/UT
CESS
no.
CESS
tax
tax
tax
tax
tax
tax
1
2
3
4
5
6
8
9
10
11
228
1. Interest
2. Penalty
3. Late fee
4. Opecify)
☐ I, , hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.
Place:
Date:
Sh
229
Signature>
Name of the Applicant:
Designation/Status:
Form GST APL – 06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Particulars
Sr. No.
1
Appeal

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r appealed against involves any question relating to
Sh
230
14
place of supply –
Yes
No
In case of cross-objections filed by a person other than the Commissioner of
State/UT tax/Central tax
(i)
Name of the Adjudicating Authority-
(ii)
(iii)
(iv)
Order Number and date of Order-
GSTIN/UIN/Temporary ID-
Amount involved:
Head
Tax
Interest
Penalty
Refund
Total
Integrated
tax
Central tax
State/UT
tax
Cess
Details of payment
15
Head
16
Central tax
State/UT
tax
Integrated
tax
Tax
Interest
Penalty
Refund
Total
Cess
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
(i)
Amount of tax demand dropped or reduced for
the period of dispute
Sh
231
17
18
(ii)
Amount of interest demand dropped or
reduced for the period of dispute
(iii)
Amount of refund sanctioned or allowed for
the period of dispute
(iv)
Whether no or lesser amount imposed as
penalty
TOTAL
Reliefs claimed in memorandum of cross -objections.
Grounds of Cross objection
Verification
I,
_the respondent, do

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T
Integrated Cess
tax
tax
St
233
10. Amount demanded, disputed and admitted:
Particulars
Particulars
of
Centr State/ Integ Cess
al tax
Total amount
UT rated
demand, if
any
tax
tax
a) Tax/ Cess
b) Interest
demand
c) Penalty
total
any
d) Fees
(A)
>
e) Other
Sh
234
2.
GSTIN/Temporary ID/UIN-
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 fa

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pecified in
Column no. 3
Balance cenvat credit carried
forward in the said last
return
and Service Tax)
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
1
Total
2
3
4
(b)
Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
C-Form
Total
F-Form
Total
H/I-Form
Name of Issuer
5
Sr. No. of Form
Amount
Applicable VAT
Rate
237
6
Sh
Total
(c)
F Forms
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 State)
Balance of
C Forms
H/I Forms
ITC of VAT
Difference
Registration
No. in
existing law
1
and [Entry
Tax] in last
return
2
Turnover for
which forms
tax
Pending
3
payable
on (3)
4
Turnover for
which forms
Pending
Tax payable
on (5)
ITC reversal
relatable to
[(3) and] (5)
Turnover
for which
forms
Transition
Pending
Tax payable
on (7)
ITC 2-
(4+6-7+9)
5
6
7
8
9
10
6. Details of capitals goods for

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law
Details regarding capital goods
on which credit is not availed
Value
Taxes paid VAT
[and ET]
Total eligible
VAT [and ET]
credit under
existing
law
Total VAT [and ET]
credit availed under
existing law
1
2
3
4
5
6
8
9
Total
Total VAT [and ET] credit
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 140(6))
Details of inputs held in stock or inputs contained in semi-finished-or finished goods held in stock
(a).
Sr. no.
HSN (at 6 digit level)
2
1
Unit
3
Qty.
4
Value
5
Eligible Duties paid on such inputs
6
7A Where duty paid invoices are available
Inputs
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service
provider) Credit

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ere only in States having VAT
at single point)
Description
Unit Qty
Details of inputs in stock
Value
Tax paid
1
2
3
4
5
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 no.
under existing
law (Centralized)
1
2
Tax period to
which the last
return filed under
the existing law
pertains
3
Date of filing of
the return
specified in
Column no. 3
4
Balance eligible
cenvat credit
carried forward in
the said last
return
GSTIN of receivers
(same PAN) of ITC of
CENTRAL TAX
/invoice
Distribution document ITC of CENTRAL
TAX transferred
No.
Date
5
6
7
8
9
240
SL
متر
9.
a.
b.
10.
a.
P
Total
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 j

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availed in terms of Section 142 (11 (c))
Sr. no.
Registration No of
VAT
Service Tax
Registration No.
Invoice/docu Invoice/
ment no.
document date
Tax Paid
1
2
3
4
5
6
Total
VAT paid Taken as SGST Credit or
Service Tax paid as Central Tax
Credit
7
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
Document
Name & addres
of recipient
12.
Sr
No.
no.
1
Total
2
Document
date
GSTIN no. of
recipient, (if applicabl
3
4
HSN
Description
Details of goods sent on approval basis
Unit
Quantity
Value
5
6
7
8
9
10
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
Place
Date
242
Signature
Name of Authorised Signatory
Designation/Status
SL
1. GSTIN –
2. Name of Taxable person
3.
Tax Period: month……. year..
Form GST TRAN – 2
[See Rule 117(4)]
4. Details of inputs held on stock on appointment

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nment
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for publication of this notification in part 4(c) of today's
extra ordinary Gazette. It is requested that 20 copies of this notification may be sent to this Department and 20 copies along with bill
may be sent to the Commissioner, Commercial Taxes Department, Rajasthan, Jaipur. Please ensure that soft copy in CD is same as hard
copy provided to you for publication.
2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council, GST Council Secretariat, New Delhi.
4. Commissioner, State Tax, Rajasthan, Jaipur.
5. Accountant General, Rajasthan, Jaipur.
6. PS to Principal Secretary, Finance.
7. PS to Principal Secretary, Law.
8. PS to Secretary, Finance (Revenue).
9. Director, Public Relations, Jaipur.
10. Additional Director, Finance (Computer

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The Nagaland Goods and Services Tax (Second Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1) “B” Dated:- 30-6-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(Revenue Branch)
F.NO. FIN/REV-3/GST/1/08 (Pt-1) “B”
Dated Kohima, the 30th June, 2017
Notification
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Nagaland Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Nagaland Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:-
=============
Document 1GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(Revenue Branch)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Dated Kohima, the 30th

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the
consideration not in money, if such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the value
of supply of goods or services or both of like kind and quality;
(d)if the value is not determinable under clause (a) or clause (b) or clause (c), be the
sum total of consideration in money and such further amount in money that is
equivalent to consideration not in money as determined by the application of rule 30
or rule 31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the exchange
of an old phone and if the price of the new phone without exchange is twenty four
thousand rupees, the open market value of the new phone is twenty four thousand
rupees.
1
(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 t

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goods of like kind and quality by the recipient to his customer
not being a related person:
Provided further that where the recipient is eligible for full input tax credit, the value
declared in the invoice shall be deemed to be the open market value of the goods or services.
29. Value of supply of goods made or received through an agent.-The value of supply of
goods between the principal and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the supplier, be
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, where the goods are intended for further
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
l

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s or services or both cannot be determined under rules 27
to 30, the same shall be determined using reasonable means consistent with the principles and
the general provisions of section 15 and the provisions of this Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule,
ignoring rule 30.
32. Determination of value in respect of certain supplies.-(1)Notwithstanding anything
contained in the provisions of this Chapter, the value in respect of supplies specified below
shall, at the option of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign 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 refere

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money changing, shall be deemed to be-
(i) one per cent. of the gross amount of currency exchanged for an amount up
to one lakh rupees, subject to a minimum amount of two hundred and fifty
rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of currency
exchanged for an amount exceeding one lakh rupees and up to ten lakh
rupees; and
3
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the
gross amount of currency exchanged for an amount exceeding ten lakh
rupees, subject to a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air
provided by an air travel agent shall be deemed to be an amount calculated at the rate of five
percent. 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 expressio

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buying and selling of second
hand goods i.e., used goods as such or after such minor processing which does not change the
nature of the goods and where no input tax credit has been availed on the purchase of such
goods, the value of supply shall be the difference between the selling price and the purchase
price and where the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who
is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the
purchase price of such goods by the defaulting borrower reduced by five percentage points
for 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 bo

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ure agent to the recipient of service;
and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the
recipient of supply are in addition to the services he supplies on his own account.
Explanation.- For the purposes of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure
agent to incur expenditure or costs in the course of supply of goods or services or
both;
(b) neither intends to hold nor holds any title to the goods or services or both so
procured or supplied as pure agent of the recipient of supply;
(c) does 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 Compan

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ntegrated tax or, as the case may be, central
tax, State tax, Union territory tax, the tax amount shall be determined in the following
manner, namely,-
Tax amount
(Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
CGST, SGST or UTGST) ÷ (100+ sum of tax rates, as applicable, in %)
Explanation.- For the purposes of the provisions of this Chapter, the expressions-
5
36.
(a) “open market value” of a supply of goods or services or both means the full value in
money, excluding the integrated tax, central tax, State tax, Union territory tax and the
cess payable by a person in a transaction, where the supplier and the recipient of the
supply are not relatedand 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 char

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an Input Service Distributor invoice or Input Service Distributor credit note or
any document issued by an Input Service Distributor in accordance with the
provisions of sub-rule (1) of rule 54.
Input tax credit shall be availed by a registered person only if all the applicable
particulars as specified in Chapter VI are contained in the said document, and the
relevant information, as contained in the said document, is furnished in
FORMGSTR-2 bysuch person.
No input tax credit shall be availed by a registered person in respect of any tax
that has been paid in pursuance of any order where any demand has been
confirmed on account 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 ti

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o the output tax liability, as mentioned in sub-rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-
availing of any credit, in accordance with the provisions of the Act or the provisions of this
Chapter,that had been reversed earlier.
38. Claim of credit by a banking company or a financial institution.-A banking company
or a financial institution, including a non-banking financial company, engaged in the supply
of services by way of accepting deposits or extending loans or advances that chooses not to
comply with the provisions of sub-section (2) of section 17, in accordance with the option
permitted under sub-section (4) of thatsection, 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

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er VIII of these rules;
the Input Service Distributor shall, in accordance with the provisions of clause
(d), separately distribute the amount of ineligible input tax credit (ineligible
under the provisions of sub-section (5) of section 17 or otherwise) and the
amount of eligible input tax credit;
7
(c)
(d)
the input tax credit on account of central tax, state tax, union territory tax and
integrated tax shall be distributed separately in accordance with the provisions
of clause (d);
the input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-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

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qual to the aggregate of the amount of input tax
credit of central tax and State tax or Union territory tax that qualifies for
distribution to such recipient in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued
only for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as
prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit
already distributed gets reduced 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
8
recipient shall be calculated in the manner provided in clause (d) and such credit shall
b

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the process specified in clause (j) of sub-
rule (1) shall apply, mutatis mutandis, for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input
Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input Service
Distributor invoice to the recipient entitled to such credit and include the Input Service
Distributor credit note and the Input Service Distributor invoice in the return in FORM
GSTR-6 for the month in which such credit note and invoice was issued.
40.
Manner of claiming credit in special circumstances.-(1) The input 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 cred

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in the case of a claim under
clause (a) of sub-section (1) of section 18;
(ii)
on the day immediately preceding the date of the grant of registration,
in the case of a claim under clause (b) of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from which he becomes
liable to pay tax under section 9, in the case of a claim under clause (c) of sub-
section (1) of section 18;
(iv) on the day immediately preceding the date from which the supplies
made by the registered person becomes taxable, in the case of a claim under
clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declarationunder clause (b) shall be duly certified by a
practicing chartered accountantor 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) theinput tax credit claimed in accordance with the provisions of clauses (c) and (d)
of sub-section (1) of section 18 s

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e transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of
the value of assets of the new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation,
lease or transfer of business has been done with a specific provision for the transfer of
liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the
transferor and, upon such acceptance, 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.
10
10
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, wh

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e denoted as ‘T3';
(e) the amount ofinput tax credit credited to the electronic credit ledger of registered
person, be denoted as 'C₁' and calculated as-
C₁ = T- (T₁+T2+T3);
(f) the amount of input tax credit attributable to inputs and input services intended to
be used exclusively for effecting supplies other than exempted but including zero
rated supplies, be denoted as 'T4';
(g) ‘T₁', ‘Tâ‚‚', ‘T3' and ‘T4' shall be determined and declared by the registered person
at the invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be
called common 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-
where,
D₁= (E÷F) × C₂
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the S

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of the common credit shall be the eligible input tax credit attributed
to the purposes of business and for effecting supplies other than exempted supplies
but including zero rated supplies and shallbe denoted as 'C3', where,-
C3=Câ‚‚- (D1+D2);
(1) the amount ‘C3' shall be computed separately for input tax credit of central tax,
State tax, Union territory tax and integrated tax;
(m) the amount equal to aggregate of ‘D₁' and 'D2' shall be added to the output tax
liability of the registered person:
Provided that where the amount of input taxrelating to inputs or input services used
partly for the purposes other than business and partly for effecting exempt supplies
has been identified and segregated at the invoice level by the registered person, the
same shall be included in ‘T₁' and ‘T2' respectively, and theremaining amountofcredit
on such inputs or input services shall be included in 'T4'.
(2)The input tax credit determined under sub-rule (1) sh

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˜D₁' and
'D2' exceeds the aggregate of the amounts calculated finally in respect of ‘D₁' and 'D2', such
excess amount shall be claimed as credit by the registered person in his return for a month not
later than the month of September following the end of the financial year to which such credit
relates.
43. Manner of determination of input tax credit in respect of capital goods and reversal
thereof in certain cases.-(1) Subject to the provisions of sub-section (3) of section 16, the
12
input tax credit in respect of capital goods, which attract the provisions of sub-sections (1)
and (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 amount of input tax in respect of capital goods used

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or part thereof and the amount ‘A’
shall be credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt shall not
attract the provisions of sub-section (4) of section 18, if it is subsequently covered
under this clause.
(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under
clause (c), to be denoted as 'To', shall be the common credit in respect of capital goods
for a tax period:
Provided that where any capital goods earlier covered under clause (b) is subsequently
covered under clause (c), the value of 'A' arrived at by reducing the input tax at the rate
of five percentage points for every quarter or part thereof shall be added to the
aggregate value 'T';
(e) the amount of input 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 p

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he 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;
(h) the amount Tê along with the applicable interest shall, during every tax period of the
useful life of the concerned capital goods, be added to the output tax liability of the person
making such claim of credit.
(2) The amount Tê shall be computed separately for central tax, State tax, Union territory tax
and integrated tax.
44. Manner of reversal of credit under special circumstances.-(1) The amount of input tax
credit relating toinputs held in stock, inputs contained in semi-finished and finished goods
held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of
section 18 or sub-section (5) of section 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 calcul

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ecified in sub-section
(4) of section 18 or, as the case may be, sub-section (5) of section 29.
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the
registered person and the details of the amount shall be furnished in FORM GST ITC-03,
14
where such amount relates to any event specified in sub-section (4) of section 18 and in
FORM GSTR-10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
practicing chartered accountantor cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to
capital goods shall be determined in the same manner as specified in clause (b) of sub-rule (1)
and the amount shall 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 d

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pal to the job worker on the day when the said inputs or capital goods
were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall
be liable to pay the tax along with applicable interest.
Explanation.- For the purposes of this Chapter,-
(1) the expressions “capital goods” shall include “plant and machinery” as defined in
the Explanation to section 17;
(2) for determining the value of an exempt supplyas referred to in sub-section (3) of
section 17-
(a) the value of land and building shall be taken as the same as adopted for the
purpose of paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale value of such
security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
15
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by
the registered person containing the following particulars, namely,-
(a)
(b)
(c)
(d)
(e)
(f)
name, address and Goods and Services Tax Identification

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ure 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)
(b)
name, address and Goods and Services Tax Identification Number of the
supplier;
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;
name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
number and date of receipt voucher issued in acc

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respectively, and any combination
thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number of the
recipient;
(c)
(d)
(e)
description of goods or services;
(f)
amount paid;
(g)
(h)
(j)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax payable in respect of taxable goods or services (central tax,
State tax, integrated tax, Union territory tax or cess);
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
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 following
particulars, namely:-
(a)
(b)
(c)
(d)
(e)
(f)
the word “Revised Invoice”, wherever applicable, indicated prominently;
name, address and Goods

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egistered 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 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 conta

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mpany
or a financial institution, including a non-banking financial company, a tax invoice shall
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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 is a goods transport agency supplying services
in relation to transportation of goods by road in a goods carriage, the said supplier shall issue
a tax invoice or any other document in lieu thereof, by wha

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nvoice.-(1)For the purposes of-
(a)
(b)
(c)
(d)
supply of liquid gas where the quantity at the time of removal from the place
of business of the supplier is not known,
transportation of goods for job work,
transportation of goods for reasons other than by way of supply, or
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)
(v)
(vi)
Harmonised System of Nomenclature code and description of goods;
quantity (provisional, where the exact quantity being supplied is not known);
taxab

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nocked down or completely
knocked down condition –
(a)
(b)
(c)
(d)
the supplier shall issue the complete invoice before dispatch of the first
consignment;
the supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice;
each consignment shall be accompanied by copies of the corresponding
delivery challan along with a duly certified copy of the invoice; and
the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.-(1)Every registered person shall keep
and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true
and correct account of the goods or services imported or exported or of supplies attracting
payment of tax on reverse charge along with the relevant documents, including invoices, bills
of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchersand
refund vo

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ring 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 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 the
amount of tax payable on such goods as if such goods have been supplied by the registered
person.
(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
regist

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horisation received by him from each principal to receive or
supply goods or services on behalf of such principal separately;
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(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 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 quantitative details of the goods so manufactured including the waste and by products
thereof.
(13) Every registered person supplying services shall maintain the accounts showing
quantitative details of goods used in the provision of services, details of i

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veries, 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 clearing and
forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered
person shall maintain true and correct records in respect of such goods handled by him on
behalf of such registered person and shall produce the details thereof as and when required by
the proper officer.
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(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.
57. Generation and maintenance of electronic records.-(1) Proper electronic

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ion 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 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 or
through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,-
(a)any person engaged in the business of transporting goods shall maintain records of
goods transported, delivered and goods stored in transit by him alongwith the Goods
and Services Tax Identification

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entre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM
GSTR-1 shall includethe-
(3)
(a) invoice wise details of all –
(i) inter-State and intra-State suppliesmade to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half
lakhrupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh
rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.
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 andin FORM GSTR-6A through the common portal after the due
date of filing of FORM GSTR-1.
(4

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nically
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 specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility
can be 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 other than business
and cannot be determined at the invoice level in FORM 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 r

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8) The details of inward supplies of goods or services or both furnished in FORM
GSTR-2 shall includethe-
(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.
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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 (1) of section 39 in FORM GSTR-3 electronically through the
common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis
of information furnished thr

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uch 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 electronically through the
common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(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)

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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 in FORM GSTR-5
electronically through the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, including therein the details of outward supplies and inward
supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the
Act or the provisions of this Chapter within twenty days after the end of a tax period or
within seven days after the last day of the validity period of registration, whichever is earlier.
64. Form and manner of submission of return by persons providing online information
and database access or retrieval

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eferred 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 of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be issued by deductor
electronically on the basis of the return furnished under sub-rule (1) through the common
portal in FORM GSTR-7A.
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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

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e or debit note date; and
Provided that where the time limit for furnishing FORM GSTR-1 specified under
section 37and 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 matching relating to claim of input tax credit to such date as may be
specified therein.
Explanation. For the purpose of this rule, it is hereby declared that –
(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 the

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ection 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 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)
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 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 of discrepancy shall be added to the output tax liability of the recipient in his return
to be furnished in FORM GSTR-3 for the month succeeding th

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ds and Services Tax Identification Number of the supplier;
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(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 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 purpose of this rule, it is hereby declared that –
(i) The claim of reduction inoutput tax liability due to issuanceof credit notes in FORM
GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2
without amendment shall be treated as matched if the said recipient has furnished a
valid return.
(ii) The claim of re

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-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 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 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 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 rectification

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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 be claimed by the
registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash
ledger in FORM GST PMT-05 and the amount credited shall be available for payment of
any future liability towards interest or the taxable person may claim refund of the amount
under section 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 valu

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epancy 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 of discrepancy shall be added to the output tax liability of the supplier in his return
in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy
are made available and such addition to the output tax liability and interest payable thereon
shall be made available to the supplier electronically on the common portal in FORM GST
MIS-3.
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 person, shall furnish an annual return as specified under sub-section (1) of section 44
electronically in FORM GSTR

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irectly or through a Facilitation Centre notified by the Commissioner.
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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 goods or services or
both electronically in FORM GSTR-11, along with application for such refund claim,
through the common portal either directly or through a Facilitation Centre notified by 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 or both as may be required by the proper officer in FORM GSTR-11.
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 b

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om any Indian University
established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognized 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 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
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(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 as
a goods and services tax practitionerand issue a certificate to that effect in FORM GST
PCT-02 or reject his application where it is found that the applicant is not quali

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ualified 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 a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioner so
authorised shall be allowed to undertake such tasks as indicated in the said authorisation
during the 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
from the registered person over email or SMS and the statement furnished by the goods and
services tax practitioner shall be made available to the registered person on the common
portal:
Provid

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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
practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax
practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and
services tax practitioner, ensure that the facts mentioned in the return are true and
correct.
The goods and services tax practitioner shall-
(10)
(a)
(b)
prepare the statements with due diligence; and
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 spe

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person shall be debited by-
(3)
(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 proceedings under the Act or as ascertained by
the said person;
(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.
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 unde

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n 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 Acton
the common portal and every claim of input tax credit under the Act shall be credited to the
said ledger.
39
(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 the
extent of the claim shall be debited in the said ledger.
(4)
If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
proper officer by an order made in FORM GST PMT-03.
(5) Save as provided in the provisions of this Chapter, no entry shall be made

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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 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;
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(b)
Proper officer or any other officer authorised to recover outstanding dues from
any person, whether registered or not, including recovery mad

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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 government account maintained
in the authorised bank, a Challan Identification Number shall be generated by the collecting
bank and the same shall be indicated in the challan.
(7) On receipt of theChallan 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 has been made and the common portal shall make available a receipt to this effect.
(8) Where the bank account of the person concerned, or the person making the deposit on
his behalf, is debited but no Challan Identification Number is generated or generated but not
communicated to the common portal, the said person may represent electronically in FORM
GST PMT-07 through the

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planation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purpose 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.
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).
89.
Chapter X
Refund
Application for refund of tax, interest, penalty, fees or any other amount.-(1)Any
person

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icer 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, 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, as applicable, to establish that a refund is due to the applicant:-
(a) the reference number of the order and a copy of the order passed by the proper
officer or an appellate authority or Appellate Tribunal or court resulting in such
refund or reference number of the payment of the amount specified in sub-section (6)
of section

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e 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 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 Zone developer has not availed the input tax credit of the tax paid by the
supplier of goods or services or both, in a case where the refund is on account of
supply of goods or services made to a Special Economic Zone unit or a Special
Economic Zone developer;
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(g)
a statement containing the number and date of invoices along with such other
evidence as may be notified in this behalf, in a case where the refund is on account of
deemed exports;
(h) a statement in Annex 1 of FORM GST RFD-01 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 unutilized input

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c) or clause (d) or clause (f) of sub-
section (8) of section 54;
(m) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered
accountant or a cost accountant 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 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)
(ii)
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;
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.
Where the application relates to refund of input ta

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ices” 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 payments received during
the relevant period for zero-rated supply of services and zero-rated supply
ofservices where supply has been completed for which payment had been
received in advance in any period prior to the relevant period reduced by
advances received for zero-rated supply ofservices for which the supply of
services has not been completed during the relevant period;
(E) “Adjusted Total turnover” 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 than zero-rated supplies, during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
In the case of refund on account of inverted duty structure, refund of input tax credit
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ication, 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 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.
(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, requiring him to file a fresh refund application after rectification of such
deficiencies.
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State
Goods and Service Tax Rules, the same shall also deemed to have been communicated under
this rule along with the deficiencies communicated under sub-rule (3).
(5) Where deficiencies have been communicated in FOR

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nd 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 refund.
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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 to which the applicant is entitled, mentioning therein the amount, if any, refunded to
him on a provisional basis under sub-section (6) of section 54, amount adjusted against any
outstanding demand under the Act or under any existing law and the bal

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ORM 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 opportunityof 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
order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05, for the
amount of refund andthesameshall 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.
(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-

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, the proper officer shall make an order along witha
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.-(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 GST RFD-10 once in every quarter, electronically on the common portal, either
directly or through a Facilitation Centre notified by the Commissioner, along with a statement
of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the
basis of the statement of the outward supplies furnished by the corresponding suppliers in
FORM GSTR-1.
(2)
An acknowledgemen

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f 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; and
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(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 Customs and
the said system shall electronically transmit to the common portal, a confirmation that the
goods covered by the said invoices have been 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 de

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ral 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 concerned jurisdictional officer of central tax, State tax or Union territory
tax, as the case may be, shall proceed to refund the amount after passing an order in FORM
GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to the Government of
Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and
where such refund is paid to the Government of Bhutan, the exporter shall not be paid any
refund of the integrated tax.
97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fun

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ars 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
activity 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 Committe

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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;
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(g)
to reject an application placed before it on account of factual inconsistency, or
inaccuracy 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
under pursuit, after ensuring that the financial assistance provided shall not be
misutilised;
(i) to identify beneficial and safe sectors, where investments out of Consumer
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 We

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d 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 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
covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-
section (2) of section 60 in FORM GST ASMT-05along 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 StateGoods 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.
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Explanation.- For the purposes of this rule, the expression “amount

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red 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 service of the notice or such further period as may be permitted
by him and also, where possible, quantifying the amount of tax, interest and any other amount
payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under
sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy
and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11
to the proper officer.
(3) Where the explanation furnished by the registered person or the information submitted
under sub

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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-01in
accordance with the provisions ofsub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and books of account of the
registered person shall, with the assistance of the team of officers and officials accompanying
him, verify the documents on the basis of which the books of account are maintained and the
returns and statements furnished under the provisions of the Act and the rules made
thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of
tax applied in respect of supply of goods or services or both, the input tax credit availed and
utilised, refund claimed, and other r

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hapter – 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 in 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 sub-section (1) of section 97 shall be made
on the common portal in FORM GST ARA-1 and shall be accompanied by a fee of five
thousand rupees, to be deposited in the manner specified in section 49.
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(2) The application referred to in sub-rule (1), the verification contained therein and all
relevant documents accompanying such application shall be signed in the manner specified in
rule 26.
105. Certification of copies of the advance rulings pronounced by the Authority.- A
copy of the advanced ruling shall be certified to be a true copy of its original by any member
of the Authority for Adva

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26.
107. Certification of copies of the advance rulings pronounced by the 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 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 – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1)An appeal to the Appellate Authority under
sub-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, and a
provisional acknowledgement shall be issued to the appellant immediately.
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(2)
(3)
The grounds of appeal and the form of verification as contained in FORM GST APL-
01 sh

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on (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 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 otherwise as may be notified by the Registrar, in FORM GST APL-05, on
the common portal and a provisional acknowledgement shall be issued to the appellant
immediately.
(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)

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on 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 maximum of twenty five thousand rupees.
(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 madeelectronically or otherwise, in FORM
GST APL-07, along with supporting documents on the commonportal.
(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

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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 Appellate Tribunal shall not take any evidence
produced under sub-rule (1) unless the adjudicating authority or an officer authorised
in this behalf by the said authority has been allowed a reasonable opportunity –
(a) to examine the evidence or document or to cross-examine any witness
produced by the appellant; or
(b) to produce any evidence or any witness in rebuttal of the evidence produced
by the appellant under sub-rule (1).
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(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 of
any witness, to enable it to dispose of the appeal.
A

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ed 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 as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in
stock on the 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:
Provided that the Commissioner may, on the recommendations of the Council, extend
the period of ninety days by a further period not exceeding

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of a claim under sub-section (5) of section 140, furnish the following
details, namely:ۥ
(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)
(iii)
(iv)
the description and value of the goods or services;
the quantity in case of goods and the unit or unit quantity code thereof;
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
(v)
the date on which the receipt of goods or services is entered in the
books of account of the recipient.
(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be
credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on
the common portal.
(4) (a) (i) A registered person who was not registered under the existing law shall, in
accordance with the

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ix tax periods from the appointed date.
(b) The credit of central tax shall be availed subject to satisfying the following conditions,
namely:-
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(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 not nil rated in
the said Schedule;
(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
held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a
statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the
scheme is in operation indicating therein, 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
applicant maintained in FORM GST PMT-2 on the common portal; and
(v) the stock of goods on w

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son 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 (3) of rule
117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall
be initiated in respect of any credit wrongly availed, whether wholly or partly.
122.
Chapter XV
Anti-Profiteering
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
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123.
(b) four Technical Members who are or have been Commissioners of State tax or
central tax or have held an equivalent post under the existing law,
to be nominated by the Council.
Constitution of the Standing Committee and Screening Committees.-(1)The
Council may constitute a Standing Committee on A

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he shall
be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
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 pay:
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.
The Chairman 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 the Chairman, if he has
attained the age of sixty-two years.
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

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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,
128.
(a) reduction in prices;
(b) 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 percent. from the date of collection of higher
amount till the date of return of such amount orrecovery of the
amount not returned, as the case may be, in case the eligible person
does not claim return of the amount or is not identifiable, and
depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registration under the Act.
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 of a written application, in such form and manner as may be specified by it, from
an

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ly of goods or services or the benefit of input tax
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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 investigation and collect evidence
necessary to determine whether the benefit ofreduction 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.
(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:-
(a) the description of the goods or services in respect of which the proceedings
have been initiated;
(b) summary of statement of facts on which the allegations are based; and
(c) the time limit allowed to the interested parties and other persons who may
have information related to the pro

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005), 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 summary thereof and if, in the opinion of the
party providing such information, the said information cannot be summarised, such party may
submit to the 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 in discharge of his duties.
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 to exercise power to summon any person whose attendance
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62
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es 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) reduction in prices;
(b) 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 percent.
from the date of collection of higher amount till the date of return of such amount or
recovery of the amount including interest not returned, as the case may be, in case the
eligible person does not claim return of the amount or is not identifiable, and
depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.
134. Decision to be taken by the majority.-If the Members of the Authority differ in
opinion on any point, the point shall be decided acco

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nder 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” includes-
a. suppliers of goods or services under the proceedings; and
b.
recipients of goods or services under the proceedings;
(d)”Screening Committee” 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 conveyance carrying any consignment of goods shall carry while the goods are in
movement or in transit storage.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to
(Taliremba)
Officer on Special Duty (Finance)
Dated Kohima, the 30th June, 2017
1. The Commissioner & Secretary to Governor of Nagaland Raj Bhavan, Kohima.
2.
The Commission

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