The Odisha Goods and Services Tax (Amendment) Rules, 2017.
S.R.O. No. 294/2017 Dated:- 29-6-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 29th June, 2017
S.R.O. No. 294/2017- In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
2. In the Odisha Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), after rule 26, the following rules shall be inserted, namely:-
“Chapter IV
27. Value of supply of goods or services where the consideration is not wholly in money.-
Where the supply of goods or
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exchange is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality; &nb
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e 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 like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on co
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rmined 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 reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have recei
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unt 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 per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in
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lue 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 both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of s
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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 Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not p
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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 related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Servic
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he 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 misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided t
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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 subsection (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in
FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in
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territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d);
(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/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period,
and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account
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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 recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms
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e 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 credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shal
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lause (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 subsection (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on t
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ger, 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.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable su
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e denoted as 'T4';
(g) 'T1', 'T2', '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-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For th
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he 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 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 the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of
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l 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 or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of cap
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lause (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 'Tc';
(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 period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax p
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nt of input tax credit relating to inputs 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 subsection (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 calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attribu
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tered 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 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 determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-
(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respec
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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
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) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code
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ce of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce;
(o) address of delivery where the same is different from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person
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invoice, and
shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.
47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25,
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on 31 shall be issued by the supplier containing the following details, 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) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under
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ate 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 tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exc
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n clause (g) 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 if registered;
(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 of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j)
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ame 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 supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the case of inter
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nd any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or
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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 information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and nu
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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 purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by regi
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de thereto.
(4) Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found
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lly by the registered person shall be serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf
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in respect of each works contract; and
(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipien
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rovide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every
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ction by the proper officer on demand.
Chapter VIII
Returns
59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-S
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s of inward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or p
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deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR- 2A electronically through the common portal and the said deductee may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goo
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ered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation
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, whichever is earlier. Explanation.- For the purpose of this sub-rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a
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re required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at source.-
(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51
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r section 39 or section 44 or section 45 or section 52.
69. Matching of claim of input tax credit .- The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specifi
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ut is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward suppl
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of corresponding outward supply declared by the supplier.
72. Claim of input tax credit on the same invoice more than once.- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
P
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hereof.-
(1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be mad
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which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under subsection (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
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ails furnished by the ecommerce operator and the supplier.- (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier i
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) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with a
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of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following
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endations 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 practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-
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uthorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and
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behalf of a registered or an un-registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.- (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;
(c) the amount of t
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iven by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to th
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refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund
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id for a period of fifteen days.
Explanation.- For the purpose of this sub-rule, it is hereby clarified that for making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and 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 Identificati
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dger in accordance with the provisions of rule 87.
(10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule
(10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the 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
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ectly or through a Facilitation Centre notified by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
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atement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration
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id 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;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other
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tion (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of serv
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sted Total turnover” shall have the same meanings as assigned to them in sub-rule (4).
90. Acknowledgement.- (1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of fil
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r 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 accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under subrule (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.
92. Order sanctioning refund.- (1) Where, upon examination of the a
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easons for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or subrule (2) is payable to the applicant under sub-sec
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tent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03.
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inwa
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h other restrictions or conditions as may be specified in the notification are satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3; (2
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erson claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD- 07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of subrule (4), the concerned jurisdictional officer of central tax, State tax or Union territor
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y an order, constitute a Standing Committee with a Chairman, a Vice- Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution i
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inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, a
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application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing 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 a
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cation in FORM GST ASMT- 08 for release of security furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT- 09 within a period of seven working days from the date of receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possib
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ifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and books of account of the re
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tion 65 in FORM GST ADT-02.
102. Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction. (2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer 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-01 and shall be acco
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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 relevant documents accompanying such appeal shall be signed, –
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the 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)
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PL-01, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.
109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appel
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s 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 issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of the submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to 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.- (
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admitted; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer au
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4. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.-Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
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s 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 section140, specify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-
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it 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 at the rate of sixty per cent. on such goods which attract State tax at the rate of nine per cent. or more and forty per cent. for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods
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on 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 admissible thereon.
119. Declaration of stock held by a principal and agent.-Every person to whom the provisions of sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
121. Recove
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ich 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) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Gover
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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 rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount eq
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claim of the applicant that the benefit of reduction in 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 by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investig
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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 receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis. (2) The Director General of Safeguards may require the parties providing inf
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the Code of Civil Procedure, 1908 (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 (45 of 1860).
133. Order of the Authority.- (1) The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commen
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ered 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 the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as the case may be.
136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interest
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n exercise of the powers conferred by section 164 of the Odisha
Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the
recommendation of the Goods and Services Tax Council, do hereby make the following rules
further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Amendment) Rules,
2017.
2.
(2) They shall come into force on the 1st day of July, 2017.
In the Odisha Goods and Services Tax Rules, 2017 (herein after referred to as the said
rules), after rule 26, the following rules shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-
Where the supply of goods or services is for a consideration not wholly in money, the
value of the supply shall,-
(a) be the open market value of such supply;
2
(b) if the open market value is not available under clause (a), be the sum tot
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nd the value of the printer known at the time of supply
is four thousand rupees but the open market value of the laptop is not known, the value of the
supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other
than through an agent.-The value of the supply of goods or services or both between distinct
persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are
related, other than where the supply is made through an agent, shall-
(a)
be the open market value of such supply;
(b)
(c)
if the open market value is not available, be the value of supply of goods or services of
like kind and quality;
if the value is not determinable under clause (a) or (b), be the value as determined by the
application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient, the value
shall, at the option of the suppli
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ntal on the
day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to
the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of
the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or
where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four
thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined
by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of
goods or services or both is not determinable by any of the preceding 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 determi
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e buying rate or the selling rate, as the case may be, and the Reserve
Bank of India reference rate for that currency at that time, multiplied by the total units of
currency:
Provided that in case where the Reserve Bank of India reference rate for a
currency is not available, the value shall be one per cent. of the gross amount of Indian
Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is
Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the
person changing the money would have received by converting any of the two currencies
into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
Provided also that a person supplying the services may exercise the option to ascertain the
value in terms of clause (b) for a financial year and such option shall not be withdrawn
during the remaining part of that financial year.
(b) at the option of
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of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression ââ¬Åbasic fareâ⬠means that part of the air
fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for
investment, or savings on behalf of the policy holder, if such an amount is intimated to the
policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single
premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy holder
in the first year 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 onl
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inst a supply of goods or services or both shall be equal to the money value of the
goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by
the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I
of the said Act between distinct persons as referred to in section 25, where input tax credit is
available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in
the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the
recipient of supply shall be excluded from the value of supply, if all the following conditions are
satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the
payment to the third party on authorisation by such recipient;
(ii) the payment made by the p
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n. Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of Company B. Other than its service fees, A also recovers from B, registration fee
and approval fee for the name of the company paid to the Registrar of Companies. The fees charged
by the Registrar of Companies for the registration and approval of the name are compulsorily levied
on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of
such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of exchange for the determination of the value of taxable goods or services or both shall be
the applicable reference rate for that 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 o
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ans any other supply of
goods or services or both made under similar circumstances that, in respect of the
characteristics, quality, quantity, functional components, materials, and the reputation of the
goods or services or both first mentioned, is the same as, or closely or substantially resembles,
that supply of goods or services or both.
Chapter V
Input Tax Credit
Documentary requirements and conditions for claiming input tax credit.- (1)The input
tax credit shall be availed by a registered person, including the Input Service Distributor, on the
basis of any of the following documents, namely,-
(a)
(b)
an invoice issued by the supplier of goods or services or both in accordance with the
provisions of section 31;
an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of
section 31, subject to the payment of tax;
a debit note issued by a supplier in accordance with the provisions of section 34;
(c)
(d)
a bill of entry or any similar document prescribed un
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ervices or both, but
fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon,
within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish
the details of such supply, the amount of value not paid and the amount of input tax credit availed of
proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month
immediately following the period of one hundred and eighty days from the date of the issue of the
invoice:
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Provided that the value of supplies made without consideration as specified in Schedule I of the said
Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of
section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability
of the registered person for the month in which the details are furnished.
(3) The registered person shall be liable to pay interest at the rate notified under sub-
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t services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in
FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services
referred to in the second proviso to sub-section (4) of section 17 and not covered under clause
(a);
39.
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to
the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42
and 43, be credited to the electronic credit ledger of the said company or the institution.
Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input
Service Distributor shall distribute input tax credit in the manner and subject to the following
conditions, namely,-
(a)
(b)
(c)
the input tax credit available for distribution
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r are otherwise not registered for any reason, shall be the amount,
“C1”, to be calculated by applying the following formula –
Câââ¬Å¡Â = (tâââ¬Å¡ÂÃÆ·T) ÃÆââ¬â C
where,
“C” is the amount of credit to be distributed,
“t” is the turnover, as referred to in section 20, of person R, during the relevant period,
and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to
whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of
integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same State or Union territory in which the
Input Service Distributor is located, be distributed as input tax credit of central tax and
State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a State or Union
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s (a) to (f) and the amount attributable to any recipient shall be
calculated in the manner provided in clause (d) and such credit shall be distributed in the
month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the
Input Service Distributor by the supplier shall be apportioned to each recipient in the same
ratio in which the input tax credit contained in the original invoice was distributed in terms of
clause (d), and the amount so apportioned shall be-
9
(i) reduced from the amount to be distributed in the month in which the credit note is
included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned is
in the negative 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 late
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the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the
following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of
section 18, shall be claimed after reducing the tax paid on such capital goods by five
percentage points per quarter of a year or part thereof from the date of the invoice or such
other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming
eligible to avail the input tax credit under sub-section (1) of section 18 shall make a
declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that
he is eligible to avail the input tax credit as aforesaid;
(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
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eds two lakh
rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of
sub-section (1) of section 18 shall be verified with the corresponding details furnished by
the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4,
on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the
purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said
goods at the rate of five percentage points for every quarter or part thereof from the date of the issue
of the invoice for such goods.
41.
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A
registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or
change in the ownership of business for any reason, furnish the details of sale, merger, de-merger,
amalgamation, lease or transfer of business, in FORM GST ITC-0
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t tax credit in respect of inputs or input services and
reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the
provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of
business and partly for other purposes, or partly used for effecting taxable supplies including zero
rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of
business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as
ââ¬Â¨T';
(b) the amount of input tax, out of 'T', attributable to inputs and input services intended to
be used exclusively for the purposes other than business, be denoted as 'Tâââ¬Å¡Â';
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(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 'Tâââ¬Å¡ââ¬Å¡';
(d) the
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âââ¬Å¡Â= (EÃÆ·F) ÃÆââ¬â Câââ¬Å¡ââ¬Å¡
ââ¬Â¨E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of ââ¬Â¨E/F' shall be calculated by
taking values of 'E' and 'F' of the last tax period for which the details of such turnover are
available, previous to the month during which the said value of ââ¬Â¨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;
(j) the amount of credit attributable to non-business purposes if common inputs and input
services are used
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he remaining amount of credit on such inputs or
input services shall be included in ââ¬Â¨T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial
year before the due date for furnishing of the return for the month of September following the end
of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of ââ¬Â¨Dâââ¬Å¡Â' and 'D2' exceeds the
aggregate of the amounts determined under sub-rule (1) in respect of 'ââ¬Â¨Dâââ¬Å¡Â' and 'D2', such excess
shall be added to the output tax liability of the registered person in the month not later than the
month of September following the end of the financial year to which such credit relates and the said
person shall be liable to pay interest on the said excess amount at the rate specified in sub-section
(1) of section 50 for the period starting from the first day of April of the suc
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f business or for effecting taxable supplies in the
following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively
for non-business purposes or used or intended to be used exclusively for effecting exempt
supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic
credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively
for effecting supplies other than exempted supplies but including zero-rated supplies shall be
indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b),
denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such
goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently
covere
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ing
their useful life, be denoted as ââ¬Â¨Tm' and calculated as-
Tm= TcÃÆ·60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital
goods whose useful life remains during the tax period, be denoted as 'T,' and shall be
the aggregate of ââ¬Â¨Tm' for all such capital goods;
the amount of common credit attributable towards exempted supplies, be denoted as
'Te', and calculated as-
where,
Te= (EÃÆ·F) x Tr
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of ââ¬Â¨E/F' shall be calculated by
taking values of 'E' and 'F' of the last tax period for which the details of such turnover are
available, previous to the month during which the said value of ââ¬Â¨E/F' is to be calculated;
Explanation. For
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) for inputs held in stock and inputs contained in semi-finished and finished goods held in
stock, the input tax credit shall be calculated proportionately on the basis of the
corresponding invoices on which credit had been availed by the registered taxable person on
such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in
months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods = C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of
integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person
shall estimate the amou
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ovided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount determined shall form part of the output tax
liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-
(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover
of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule
55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job
worker or sent from one job worker to another during a quarter shall be included in FORM GST
ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said
quarter.
(4) Where the inputs or capital goods are not returned to the
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ered person containing the following particulars, namely,-
(a)
(b)
(c)
(d)
(e)
(f)
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;
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
name and address of the recipient and the address of delivery, along with the name of
the State and its code, if such recipient is un-registered and where the value of the
taxable supply is fifty thousand rupees or more;
name and address of the recipient and the address of delivery, along with the name of
the State and its code, if such recipient is un-registered and where the value of the
taxable supply is less than fifty
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entative:
(q)
Provided that the Board may, on the recommendations of the Council, by
notification, specify-
(i)
the number of digits of Harmonised System of Nomenclature code for goods or
services that a class of registered persons shall be required to mention, for such period as
may be specified in the said notification; and
(ii)
the class of registered persons that would not be required to mention the Harmonised
System of Nomenclature code for goods or services, for such period as may be specified in
the said notification:
Provided further that where an invoice is required to be issued under clause (f) of
sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end
of a month for supplies covered under sub-section (4) of section 9, the aggregate value of
such supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice shall
carry an endorsement ââ¬ÅSUP
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he supply of
service:
Provided that where the supplier of services is an insurer or a banking company or a
financial institution, including a non-banking financial company, the period within which the
17
invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the
supply of service:
Provided further that an insurer or a banking company or a financial institution, including a
non-banking financial company, or a telecom operator, or any other class of supplier of services as
may be notified by the Government on the recommendations of the Council, making taxable
supplies of services between distinct persons as specified in section 25, may issue the invoice before
or at the time such supplier records the same in his books of account or before the expiry of the
quarter during which the supply was made.
48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply
of goods, in the following manner, namely,-
(a)
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and
slash symbolised as ââ¬Å-â⬠and ââ¬Å/” respectively, and any combination thereof, unique for
a financial year;
66_99
name, address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
(c)
date of its issue;
(d)
(e)
Harmonised System of Nomenclature Code for goods or services;
(f)
(g)
(h)
description of goods or services or both;
value of supply of goods or services or both taking into account discount or
abatement, if any; and
signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply
issued under this rule:
18
Provided further that any tax invoice or any other similar document issued under any other
Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of
supply for the purposes of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub
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representative:
Provided that where at the time of receipt of advance,-
amount of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(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;
(c)
date of its issue;
(d)
(e)
name, address and Goods and Services Tax Identification Number or Un
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ers-hyphen or dash and
slash symbolised as “-” and “/” 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;
description of goods or services;
(c)
(d)
(e)
(f)
amount paid;
(g)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)
amount of tax payable in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(i)
place of supply along with the name of State and its code, in case of a supply in the
course of inter-State trade or commerce; and
(j)
signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section
31 and credit or debit notes referred to in section 34 shall contain the following particulars,
namely:-
(a)
the word “Revised Invoice”, wherever applicable, indicat
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he supplier or his authorised representative.
(2)
(i)
Every registered person who has been granted registration with effect from a date earlier
than the date of issuance of certificate of registration to him, may issue revised tax invoices in
respect of taxable supplies effected during the period starting from the effective date of registration
till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of
all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not
exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately
in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the
provisions of sec
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tative:
Provided that where the Input Service Distributor is an office of a banking company or a
financial institution, including a non-banking financial company, a tax invoice shall include any
document in lieu thereof, by whatever name called, whether or not serially numbered but containing
the information as mentioned above.
21
(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
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1 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1) For the purposes of-
(a)
(b)
(c)
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
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen
characters, in one or multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
(i)
date and number of the delivery challan;
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
name, address and Goods and Services Tax Identification Number of the consigner,
if registered;
name, address and Goods and Services Tax Identification Number or Unique Identity
Number of the consignee, if registered;
Harmonised System of Nomenclature code and description of goods;
quan
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e a tax invoice after delivery of goods.
Where the goods are being transported in a semi knocked down or completely knocked
down condition –
(a)
(b)
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;
(c)
(d)
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, d
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register of tax invoice, credit notes, debit notes, delivery
challan issued or received during any tax period.
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(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 an
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erred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods
or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or
services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or
services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts 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.
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(13) Every registered person supplying services shall maintain
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invoices, bills of supply, credit
and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward
supply shall be preserved for the period as provided in section 36 and shall, where such accounts
and documents are maintained manually, be kept at every related place of business mentioned in the
certificate of registration and shall be accessible at every related place of business where such
accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a 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.
(18) Every registered person shall, on demand, produce the books of accounts which he is required
to maintain under any law for the t
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required to maintain records and accounts in accordance with the
provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the
details regarding his business electronically on the common portal in FORM GST ENR-01, either
directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the
details furnished, a unique enrolment number shall be generated and communicated to the said
person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or 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
transp
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ils in FORM GSTR-1 electronically through the common portal, either
directly or through a Facilitation Centre notified by the Commissioner.
(2)
The details of outward supplies of goods or services or both furnished in FORM GSTR-1
shall include the ââ¬â⬢
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh
rupees made to the unregistered persons;
(b) consolidated details of all –
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(3)
(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 FO
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-2A, prepare such details as specified in sub-section (1) of the said
section and furnish the same in FORM GSTR-2 electronically through the common portal, either
directly or from a Facilitation Centre notified by the Commissioner, after including therein details
of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of
section 38 electronically in FORM GSTR-2.
(3) The registered person shall 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 invoice
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d person in Part C of FORM GSTR
2A electronically through the common portal and such person may include the same in FORM
GSTR-2.
(8)
The details of inward supplies of goods or services or both furnished in FORM GSTR-2
shall include the –
61.
(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.
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 Com
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r section 38 has been extended and the circumstances so warrant, return in
FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to
such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1)
Every registered person paying tax under section 10 shall, on the basis of details contained
in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish
the quarterly return in FORM GSTR-4 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 –
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(a) invoice wise inter-State
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s withdrawn at the instance of the proper officer shall, where required, furnish the
details relating to the period prior to his opting for payment of tax under section 9 in FORM
GSTR- 4 till the due date of furnishing the return for the quarter ending September of the
succeeding financial year or furnishing of annual return of the preceding financial year, whichever
is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every
registered non-resident taxable person shall furnish a return 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 ea
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red to deduct tax at source.-
(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule
referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the
common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on
the common portal after the due date of filing of FORM GSTR-7.
(3)
The certificate referred to in sub-section (3) of section 51 shall be made available
electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return
furnished under sub-rule (1).
67. Form and manner of submission of statement of supplies through an e-commerce
operator.- (1) Every electronic commerce operator required to collect tax at source under section
52 shall furnish a statement in FORM GSTR-8 electronically on
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on Number of the supplier;
Goods and Services Tax Identification Number of the recipient;
invoice or debit note number;
invoice or debit note date; and
tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37
and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to
claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order,
extend the date of matching relating to claim of input tax credit to such date as may be specified
therein.
Explanation. For the purposes of this rule, it is hereby declared that ââ¬â
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that
were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be
treated as matched if the corresponding supplier has furnished a valid return;
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(ii) The claim of input tax credit shall be
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espect of any tax period, specified in sub-section (3) of section 42 and the details of output tax
liable to be added under sub-section (5) of the said section on account of continuation of such
discrepancy, shall be made available to the recipient making such claim electronically in FORM
GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal
on or before the last date of the month in which the matching has been carried out.
(2)
A supplier to whom any discrepancy is made available under 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
e
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lating
to the claim of reduction in output tax liability shall be matched under section 43 after the due date
for furnishing the return in FORM GSTR-3, namely:-
Goods and Services Tax Identification Number of the supplier;
Goods and Services Tax Identification Number of the recipient;
credit note number;
(a)
(b)
(c)
(d)
credit note date; and
(e)
tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and
FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in
the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order,
extend the date of matching relating to claim of reduction in output tax liability to such date as may
be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that
(i) the claim of reduction in output tax liability due to issuance of credit notes in FORM
GSTR-1 that were accepted
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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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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 furnishe
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s
to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for
reduction in output tax liability in the details of outward supplies shall be communicated to the
registered person in FORM GST MIS-1 electronically through the common portal.
77.
Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-
section (9) of section 42 or sub-section (9) of section 43 shall 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
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whom any discrepancy is made available under sub-rule (1) may make suitable
rectifications in the statement of outward supplies to be furnished for the month in which the
discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement to be furnished for the month in which the discrepancy is
made available.
(4)
Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent 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
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.
Final return.- Every registered person required to furnish a final return under section 45,
shall furnish such return electronically in FORM GSTR-10 through the common portal either
directly or through a Facilitation Centre notified by the Commissioner.
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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 go
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or postgraduate degree or its equivalent examination
having a degree in Commerce, Law, Banking including Higher Auditing, or Business
Administration or Business Management from any Indian University established by
any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any
Indian University as equivalent to the degree examination mentioned in sub-clause
(i); or
(iii) any other examination notified by the Government, on the
recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of
India; or
(b)
final examination of the Institute of Cost Accountants of
India; or
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55
(c)
India.
final examination of the Institute of Company Secretaries of
(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 appli
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ow cause
in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of
being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under
section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from
the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise 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
regist
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een submitted by the goods and services tax
practitioner authorised by the registered person, a confirmation shall be sought from the registered
person and the application submitted by the said practitioner shall be made available to the
registered person on the common portal and such application shall not be proceeded with further
until the registered person gives his consent to the same.
(9)
Any registered person opting to furnish his return through a goods and services tax
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 cr
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rest, penalty, late fee or any other amount on the common portal and all amounts payable by
him shall be debited to the said register.
(2)
The electronic liability register of the person shall be debited by-
(a)
the amount payable towards tax, interest, late fee or any other amount payable as per
the return furnished by the said person;
37
(3)
(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
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person shall, upon noticing any discrepancy in his electronic liability ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal in FORM GST PMT-04.
86.
Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM
GST PMT-02 for each registered person eligible for input tax credit under the Act on the common
portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in
accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutilized amount from the electronic
credit ledger in accordance with the provisions of section 54, the amount to 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
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he payment therefrom towards tax, interest, penalty, fee or any other amount.
(2)
Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on
the common portal and enter the details of the amount to be deposited by him towards tax, interest,
penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
Internet Banking through authorised banks;
(i)
(ii)
(iii)
Credit card or Debit card through the authorised bank;
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
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) Where the payment is made by way of National Electronic Fund Transfer or Real Time
Gross Settlement mode from any bank, the mandate form shall be generated along with the challan
39
on the common portal and 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 the Challan Identification Number from the collecting bank, the said amount
shall be credited to the electronic cash ledger of the person on whose behalf the deposit 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,
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hall, upon noticing any discrepancy in his electronic cash ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the common
portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the 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.
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40
(3)
A unique identification number shall be generated at the common portal for each credit in
the
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pplication for refund shall be filed by the ââ¬â
(a) supplier of goods after such goods have been admitted in full in the Special Economic
Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised
operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be
filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out
of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in
the last return required to be furnished by him.
(2)
The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a
refund is due to the applicant, namely:-
(a) the refer
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unit or a Special
Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the
endorsement specified in the second proviso to sub-rule (1) and the details of payment,
along with the proof thereof, made by the recipient to the supplier for authorised operations
as defined under the Special Economic Zone Act, 2005, in a case where the refund is on
account of supply of services made to a Special 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;
(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 th
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erson, in a case where the amount of
refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section
(8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered
accountant or a cost accountant to the effect that the incidence of tax, interest 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:
(3)
42
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 contain
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f zero-rated supply of goods” means the value of zero-rated supply of goods
made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of
services made without payment of tax under bond or letter of undertaking, calculated in the
following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the
relevant period for zero-rated supply of services and zero-rated supply of services
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 of services 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-
r
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om such
date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be
forwarded to the proper officer who shall, within a period of fifteen days of filing of the said
application, scrutinize the application for its completeness and where the application is found to be
complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST
RFD-02 shall be made available to the applicant 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 und
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he said applicant on a provisional
basis within a period not exceeding seven days 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.
44
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 balance amount
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RFD-06 sanctioning the amount of refund in
whole or part, or rejecting the said refund claim and the said order shall be made available to the
applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the
extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an
opportunity of being heard.
(4)
Where the proper officer is satisfied that the amount refundable 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 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.
(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-sect
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per officer shall make an order along with a payment advice
in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of
delay for which interest is payable and the amount of interest payable, and such amount of interest
shall be electronically credited to any of the bank accounts of the applicant mentioned in his
registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (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 acknowledgement for t
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d 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
(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 designated by t
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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 Fund shall
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ed 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
47
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 Committee shall
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be subject to prosecution under the Act;
(e)
Act;
to recover any sum due from any applicant in accordance with the provisions of the
(f) to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars;
(h) to recommend minimum financial assistance, 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;
(i) to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant;
(k)
to make guidelines for the management, administration and audit of the Consumer
Welfare Fund.
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and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing 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-05 along with a security in the form of a bank guarantee for
an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the State Goods and Services Tax
Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the
provisions of the Act and the rules made thereunder.
Explanation. For the purposes of this rule, the expression ââ¬ÅamountÃ
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tered 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
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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 u
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RM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a
financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the
provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in
accordance with the provisions of sub-section (3) of the said section.
(3) The 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
relev
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4.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The
Central Government and the State Government shall appoint officer in the rank of Joint
Commissioner as member of the Authority for Advance Ruling.
(1) An
104. Form and manner of application to the Authority for Advance Ruling.-
application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the
common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand
rupees, to be deposited in the manner specified in section 49.
(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 Advance Ruli
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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-
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(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 ââ¬â 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.
(2)
(3)
The grounds of appeal and the form of verification as contained in FORM GST APL-01
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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.
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52
(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.
(
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oration 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 made electronically or otherwise, in FORM GST APL-07,
along with the relevant documents on the common portal.
(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) Th
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te
Authority has made the order appealed against without giving sufficient
opportunity to the appellant to adduce evidence relevant to any ground of
appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or
the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the 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).
(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
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an
authorised representative, other than those referred to in clause (b) or clause (c) of sub-
section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in
connection with any proceedings under the Act, the Commissioner may, after providing him
an opportunity of being heard, disqualify him from appearing 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
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54
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 per
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yet to be availed or utilized by way of input tax
credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-
section (6) of section 140, specify separately the details of stock held on the appointed
day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following
details, namely:ââ¬â⬢
(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 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.
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supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be
allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions,
namely:-
(i) such goods were not wholly exempt from tax under the Odisha Value Added Tax Act, 2004;
(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) of rule 1, 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
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of the inputs,
semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on
approval under the existing law and to whom sub-section (12) of section 142 applies shall, within
ninety days of the appointed day, submit details of such goods sent on approval in FORM GST
TRAN-1.
121. Recovery of credit wrongly availed.-The amount credited under sub-rule (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.
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122.
123.
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
(b) four Technical Members who are or have been Commissioners of State tax or central
tax or have held an equivalent post under the exi
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nd benefits as are admissible to a Central Government officer
holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be
paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
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 f
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assed on to the recipient by way of
commensurate reduction in prices;
to identify the registered person who has not passed on the benefit of reduction
in rate of tax on supply of goods or services or the benefit of input tax credit to
the recipient by way of commensurate reduction in prices;
(iii)
to order,
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 per cent. from the date of collection of higher amount till the date
of return of such amount or recovery 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 S
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the Standing Committee is satisfied that
there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction
in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by
way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards
for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence necessary
to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the
benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction
in prices.
(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:-
(4)
(a) the description of the goods or services in respect of which the proceedings have
been initiated;
(b) summary of st
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hstanding anything contained in sub-rules (3)
and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to
Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any
information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on
confidential basis to furnish non-confidential 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
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hearing shall be granted to the interested parties by the Authority where any
request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of
reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices, the Authority may order –
(a) 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 per cent. 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) cancellat
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is office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) ââ¬ÅAuthorityâ⬠means the National Anti-profiteering Authority constituted under rule 122;
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60
(b) ââ¬ÅCommitteeâ⬠means the Standing Committee on Anti-profiteering constituted by the
Council in terms of sub-rule (1) of rule 123 of these rules;
(c) ââ¬Åinterested partyâ⬠includes-
a. suppliers of goods or services under the proceedings; and
b.
recipients of goods or services under the proceedings;
(d) “Screening Committeeâ⬠means the State level Screening Committee constituted in terms
of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.- Till such time as an E-way bill system is developed and approved by the
Council, the Government may, by notification, specify the documents that the person in charge of a
conveyance carrying any consignment of goods shall carry while the goods are in movement or in
transit storage”.
3.
In
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adjusted
by debit
Centr
Stat U
al
e
Integrate Ces
d Tax
S
VAT of
supplier
stock,
(UQC)
inputs
note/cre
dit note)
Tax
Tax Ta
X
contained
in semi-
finished
or
finished
goods
held in
stock
123456789 10 11 12 13
7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finished or finished goods held in stock
*In case it is not feasible to identify invoice, the principle of first-in-first out may be
followed.
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital
goods on which ITC is claimed
Sr.
GSTIN/
Registration
Invoice */
Bill of
Description Unit
of inputs
Quantity
Qty Value**
(As
No. under CX/
entry
held in
Code
adjusted
VAT of
supplier
stock,
(UQC)
by debit
No.
Date inputs
contained
note)
in semi-
finished or
finished
goods held
Amount of ITC claimed (Rs.)
note/credit Central State UT Integrated Cess
Tax
Tax Tax
Tax
in stock,
capital
goods
2
3
4
5
6
7
8
9
8 (a) Inputs held in stock
8 (
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TC in case of sale, merger, demerger, amalgamation,
lease or transfer of a business under sub-section (3) of section 18
1.
GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
Trade name, if any
7. Details of ITC to be transferred
Tax
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
Amount of matched ITC
Amount of matched ITC to be transferred
available
2
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate 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
Form GST
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rate
d Tax
Ces
S
X
in semi-
finished
or
finished
goods
held in
stock and
capital
1
2
3
4
goods
5
6
7
8
9
10
11
12
13
5 (a) Inputs held in stock (where invoice is available)
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
5 (c) Capital goods held in stock (where invoice available)
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not
available)
5 (0) Capital goods held in stock (where invoice not available)
*
(1) In case, it is 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)
Sr.
No.
Description
Amount of ITC pa
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ter
ed job-
worker
value (Inputs/capit Centr Stat Integrat | Ces
al goods)
e/
ed tax S
UT
tax
1 2 3 4 5 6 7 8 9 10 11 12
5. Details of inputs/capital goods received back from job worker or sent out from business place of
job-work
GSTIN / Received Original Original
out to
date
Challan details if
sent to another job
worker
Invoice Description UQC Quantity Taxable
details in
value
case
State of job back/sent challan | challan
worker if
No.
unregistered another
job
worker/
supplied
from
premises
of job
worker
No. Date GSTIN/
State if job
worker
unregistered
supplied
from
premises
of job
worker
No. Date
1
2
3
4
15
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
Signature
Name of Authorised Signatory.
Designation/Status…
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Month
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Month
2 Month
B.
B.
Refund
Refund
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 for month of September to be filed 20th October
1 July
2. July
Months
Months
B. Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have
2 become payable in the return September filed by 20th October
1 August
One
2 August Month
Month
B.
Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of
3 Section 42/43 and that have become payable in the return of September filed by 20th October
1 August On
âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬high
2 August Moth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to increase of liability in the return for November to be filed by 20th
December
Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched
1 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 Septem
ber
Nil/Two
Months
2 Septem Nil/Two
IRN:
Details of Supplier
GSTIN
Legal Name
Trade name,
if any
Address
Serial No. of Invoice
Date of Invoice
GSTIN/UIN, if available
Name
Address
State (name & code)
Type of supply
B to B supply
B to C supply
Attracts Reverse Charge
Attracts TCS
Attracts TDS
Export
Supplies made to SEZ
Deemed export
Form GST INV ââ¬â 1
[See Rule 48(4)]
Generation of Invoice Reference Number
Date:
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN of operator
GSTIN of TDS Authority
Sr.
No
Description
of Goods/
Services
HSN
ÃŽÂ
Qty
Unit
Price
Total
Disc
Taxable Central
(per
value
oun
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Liability âËÅÂ
Partnership
(xv) Others (Please specify)
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
4.
Name of the State
5.
Jurisdiction detail
Centre
6.
7.
(a)
Date of commencement of business
Particulars of Principal Place of Business
Address
Building No./Flat No.
Name of the
Floor No.
Road/Street
District
State
Premises/Building
City/Town/Locality/Village
Taluka/Block
District
State
Latitude
PIN Code
Longitude
(b)
Contact Information
Office Email Address
Office Telephone number
STD
Mobile Number
Office Fax Number
STD
(c)
Nature of premises
Own
Leased
Rented
Consent
Shared
(d)
Others (specify)
Office/Sale Office
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Warehouse/Depot
Godown
Cold Storage
Retail Business
Transport services
Others (Specify)
8.
Details of additional place of
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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
Mobile Number
Email address
Telephone No. with
STD
Designation/Status
PAN
Are you a citizen of
India?
Yes/No
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
Floor No
Road/Street
District
PIN Code
12. Consent
I on behalf of the holder of Aadhaar number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
13. List of documents uploaded
(Identity and address proof)
14. Verification
I hereby solemnly affirm and declare that the information
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
5. Taxable outward inter-State supplies to un-registered persons where the invoice value
is more than Rs 2.5 lakh
Invoice details
Place of
Supply
Rate
No.
Date
Value
Taxable
Value
Amount
Integrated Tax
Cess
(State/UT)
1
2 3 4
5
6
7
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce
operator
6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill
of export
Integrated Tax
No. Date Value
No.
Date
Rate
Taxable
Amt.
value
1
2
3
4
5
6
7
8
9
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered
persons other than the supplies covered in Table 5
Rate of tax
Total Taxable
value
2
Amount
Inte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tward supply details furnished in returns for earlier
tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund
vouchers issued during current period and amendments thereof]
Details of original Revised details of document or details Rate Taxable|
document of original Debit/Credit Notes or refund
vouchers
GSTIN Inv. Inv. GSTIN Invoice Shipping bill Value
No.
|Date
No Date No. Date
Value
Amount
Integrated Central
Tax
Tax
State / Cess
UT Tax
Place of
supply
1234567 8 9 10 11 12 13 14 15 16
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in
returns for earlier tax periods in Table 7
Rate of tax
Total Taxable
value
2
Amount
Tax period for which the details are
being revised
Integrated
3
Central
4
State/UT Tax
5
Cess
6
10A. Intra-State Supplies [includi
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
plies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in
this tax period in Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier
tax periods [Furnish revised information]
Month
Amendment relating to information
âËÅ furnished in S. No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total Total Total
(Optional
Amount
if HSN is
Quantity value Taxable
Value
Integrated Central State/UT Cess
Tax
Tax Tax
provided)
1
2
3
4
5
6
7
8
9
10
11
13. Documents issued during the tax period
Nature of document
Sr.
No.
1
2
1
Invoices for outward supply
Invoices for inward supply from
2
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rson
2. The details in GSTR-1 should be furnished by 10th 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. Quarterly turnover information
shall not be captured in subsequent returns. Aggregate turnover shall be auto-
populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all
supplies as under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level
details, rate-wise, should be uploaded in Table 4, including supplies
attracting reverse charge and those effected through e-commerce operator.
Outwards supply information in these categories are to be furnished
separately in the Table.
(ii) For all inter-State B to C supplies, where i
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
n
this table.
7. Table 6 to capture information related to:
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However,
if the shipping bill details are not available, Table 6 will still accept the
information. The same can be updated through submission of information in
relation to amendment Table 9 in the tax period in which the details are
available but before claiming any refund / rebate related to the said invoice.
The detail of Shipping Bill shall be furnished in 13 digits capturing port code
(six digits) followed by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is
required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on
cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports
in GSTR-2. The liability for payment of IGST in respect of supply of services
would, be created from th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ting collection of tax at
source and Table 7A (2) to capture supplies made through e-commerce
operator attracting collection of tax at source out of gross supplies reported
in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made
through e-commerce operator attracting collection of tax at source and
Table 7B (2) to capture supplies made through e-commerce operator
attracting collection of tax at source out of gross supplies reported in Table
7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies
reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ
developer/ deemed exports reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit / credit note issued and
amendment to it reported in earlier tax periods; While furnishing
information the origin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d in the
current tax period. The details of information relating to advances would be
submitted only if the invoice has not been issued in the same tax period in
which the advance was received.
16. Summary of supplies effected against a particular HSN code to be reported only
in summary table. It will be optional for taxpayers having annual turnover upto
Rs. 1.50 Cr but they need to provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having
annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr
and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.
1. GSTIN
Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
2.
(a) Legal name of the registered person
Year
Month
(b) Trade name, if any
3. Taxable outward supplies made to registered persons including supplies attracting
reverse charge other than the supplies covered in Table
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom and
in case of any reduction in output tax liability the benefit thereof has been/will be passed on
to the recipient of supply.
Place
Date
Signatures
Name of Authorised Signatory
Designation/Status..
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
GSTIN
1.
2. (a) Legal name of the registered person
Auto populated
(b) Trade name, if any
Auto populated
Year âËÅÂâËÅÂâËÅÂ
Month
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTI Invoice Rat Taxabl
Amount of Tax
N
details
e
e
value
of
suppli N Dat Valu
er
0
e
õ
Integrat Centr Stat CES
ed tax al e/ S State/U
(Name
of
input or
input
service/ed Tax
Capital
goods
Place of Whether Amount of ITC available
supply
Integrat Centr Stat Ces
al
e s
Tax
UT
T)
Tax
(incl plant
Tax
UT
Tax
and
machinery
)/
|Inel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
from SEZ
Port code +No of BE=13 digits
Assessable
Value
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent
amendments]
Details of Revised details of Rat Taxabl
Amount
original
invoice
e
e
Place Whethe Amount of ITC available
of r input
invoice/Bill
value
of entry No
GSTI No Dat GSTI No Dat|Valu
Ne
N
y service/
e
e
Integrate Centr State/UCes
d Tax al Tax T Tax S
suppl or input
al Tax T Tax
Capital Integrate Centr State/U
goods/
Ineligib
Ces
S
123456789 10 11 12 13 14 15 16 17 18 19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect
6B. Supplies by way of import 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]
6D. Debit Note
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
State/UT Tax
Cess
Tax
4
Tax
5
6
7
(I)
10A.
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to
output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter-State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (1) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished in
S. No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to
or reduced from
output liability
2
Amount of ITC
Integrated
Tax
3
Central State/UT
Tax
Tax
4
CESS
5
6
1
A. Information for the current
tax period
(a) Amount in terms of rule 37(2)
(b) Amount in terms of ru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
matched credit note
(e) Negative tax liability from previous tax periods
Reduce
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in current tax
period
Reduce
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total
Total
(Optional
if HSN is
furnished)
Quantity value Taxable
Amount
Value Integrated Central State/UT Cess
Tax
Tax
Tax
1234567891011
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…
Instructions –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
Unique Identity Number
Harmonized System of Nomenclature
b. UIN:
C. UQC:
Unit Quantity Code
d.
HSN:
e.
POS:
f.
B to B:
g.
B to C:
Place of Supply (Respective State)
From one registered person to another registered person
From r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es (not uploaded by the
counterparty supplier) if he is in possession of invoices and have
received the goods or services;
(vi)
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS)
to be captured always except in case of supplies received from registered person,
where it is required only if the same is different from the location of the recipient;
(viii) Recipient will have the option to accept invoices auto populated as well as
add invoices, pertaining to reverse charge only when the time of supply
arises in terms of section 12 or 13 of the Act; and
(ix) Recipient tax payer is required to declare in Column No. 12 whether the
inward supplies are inputs or input services or capital goods (including
plant and machinery).
3. Details relating to import of Goods/Capital Goods from 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 inform
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to
be populated in the Electronic Credit Ledger on submission of its return in Form
GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for
business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid
on it including adjustments against invoices issued should be reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in
output liability due to rectification of mismatch on account of filing of GSTR-3 of
the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
| 11 | 10 | 9 | 8 |Ãâââ¢| 5 | 4 | 3 |2| –
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document details
ITC amount involved
No.
Date
Integrated Tax Central Tax
State/ Cess
UT Tax
1
2
3
4
5
6
7
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note-eligible ITC
ISD Credit note -ineligible ITC
PART-C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of Deductor /
GSTIN of e-
Commerce Operator
Amount
received /
Gross
Amount
Sales Return Net Value
Central Tax
Integrated
Tax
State Tax/UT Tax
Value
1 2 3 4 5 6 7
7A.
TDS
7B. TCS
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
1. GSTIN
2.
(a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3. Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
Zero rated supply without payment of
Tax
(iv)
Deemed
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ments made in respect of outward supplies
Rate
Net differential value
1
2
(I)
Inter-State supplies
A
Amount of Tax
Integrated
tax
Central
State/UT Tax
Cess
Tax
3
4
5
6
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of
Integrated Tax) [Rate wise]
B Zero rated supply made with payment of Integrated Tax [Rate wise]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
(II)
A
Intra-state supplies
Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance
adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of
tax
Taxable
Value
Amount of tax
Integrated Tax
Central Tax
State/UT tax
CESS
1
2
3
4
5
6
(I) Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ated Central State CESS
output
liability
tax
tax /UT
tax
1
2
3
4
5
6
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
Reclaim on rectification of mismatched
(c)
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch credit
(d)
Reduce
note
Negative tax liability from previous tax
(e)
Reduce
periods
Tax paid on advance in earlier tax periods
(f) and adjusted with tax on supplies made in
Reduce
current tax period
(g) Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate of Tax
1
8A. On outward supplies
Taxable value
Amount of tax
Integrated
tax
Central
tax
State/UT
Tax
CESS
2
3
4
5
6
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit
Reversal/reclaim
8D. On account of mismatch/ rectification/other
reasons
9. Credit of TDS and TCS
Amount
Integrated tax
Central tax
State/UT Tax
1
2
3
4
TDS
(a)
(b) TCS
10.
Interest liability (Interest as on ……………)
On a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l Tax
(c) State/UT Tax
(d) Cess
Amount payable
2
Amount Paid
3
Tax
Interest
Penalty
Fee
Other
Debit Entry Nos.
2
4
5
6
7
Bank Account Details (Drop Down)
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
Tax paid
in cash
Tax paid through ITC
Interest Late
fee
Integrated tax
Central Tax State/UT Tax Cess
2
3
4
5
6
8
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
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 /Statusâ⬦
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 peri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to
discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities
for that tax period have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in
electronic cash ledger on filing of valid GSTR 3.
Reference No:
To
GSTIN
Name
Address
Tax Period –
Form GSTR – 3A
[See rule 68]
Notice to return defaulter u/s 46 for not filing return
Type of Return –
Date:
Being a registered taxpayer, you are required to furnish return for the supplies made or
received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been
noticed that you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return within 15 days fa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
requested to furnish the final return as specified under section 45 of the Act
within 15 days failing which your tax liability for the aforesaid tax period will be determined in
accordance with the provisions of the Act based on the relevant material available with or gathered
by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest
as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the
assessment order.
Signature
Name
Designation
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered person
Auto Populated
3.1
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable
value
2
Integrated
Tax
Central
Tax
State/UT Tax Cess
3
4
5
6
(a) Outward taxable supplies (other than zero rated, nil
rated and exempted)
(b) Outward taxable supplies (zero rated)
(c) Other outward supplies (Nil rated, exempte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
under composition scheme, Exempt and Nil rated
supply
Non GST supply
6.1 Payment of tax
Description
Tax
Paid through ITC
payable
Tax paid
TDS./TCS
Integrated
Tax
Central
State/UT
Cess
Tax
Tax
2
3
4
5
6
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
TDS
TCS
Details
Tax/Cess
paid in
cash
Interest
Late
Fee
8
9
10
Integrated Tax
Central Tax
State/UT Tax
2
3
4
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 there from.
Instructions:
–
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes ââ¬â value of credit notes +
value of advances received for which invoices have not 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 a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
credit notes and their subsequent amendments]
Details of original
invoice
Revised details of Rate Taxabl
invoice
e value
Amount
Place
of
supply
(Name
GSTIN No. Date GSTI No. Date Value
N
Integrate Central State/UT Cess of
d Tax Tax
Tax
123456789 10 11
State/
UT)
12
13 14
5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
incorrect
5B. Debit Notes/Credit Notes [original)]
5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
Turnover
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
7. Amendments to Outward Supply details furnished in returns for earlier 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
G
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
x
(b) Central Tax
(c) State/UT
Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
Amount
Amount Paid
payable
1
2
3
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
(II) Late fee
(a) Central tax
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry Nos.
1
2
3
4
5
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment
[to be populated after payment of tax and submissions of return]
Description
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Tax paid
cash
Interest
2
3
Late fee
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
Instructions:-
1. Terms used:
Signature of Authorised Signatory
Name of Authorised Signato
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lier in GSTR-1;
(iii)
Table 4C to capture supplies from unregistered supplier;
(iv)
Table 4D to capture import of service;
(v)
(vi)
Tax recipient to have the option to accept invoices auto populated/
add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and
Place of Supply (POS) only if the same is different from the location of the
recipient.
5. Table 5 to capture amendment of information provided in earlier tax periods
as well as original/ amended information of debit or credit note received,
rate-wise. Place of Supply (POS) to be reported only if the same is different from the
location of the recipient. While furnishing information the 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 o
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Plain text (Extract) only
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= = = = = = = =
ed from a registered supplier (other than supplies attracting reverse
charge)
3B. Inward supplies received from a registered supplier (attracting reverse charge)
4. Debit notes/credit notes (including amendments thereof) received during current
period
Details of original
document
Revised details of
document or details of
original Debit/Credit
Rate Taxable
Amount of tax
Place of
value
supply
(Name of
State/UT)
Note
GSTIN
No. Date GSTIN No. Date Value
1
2 3
4
5 6
7
8
Integrated Central State/UT Cess
Tax Tax Tax
9
10
11
12
13
14
5. TDS Credit received
Amount of tax
GSTIN of deductor
Gross value
Central Tax
2
3
State/UT Tax
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
1. GSTIN
2. (a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
(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
Amount of ITC
available
Details of bi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t Table 6
Rate of tax
Total Taxable
value
Amount
1
2
Integrated
3
Central
State/UT
Cess
4
5
6
7A. Intra-State supply (Consolidated, rate wise)
7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]
Place of Supply (Name of
State)
8. Amendments to taxable outward supply details furnished in returns for earlier tax
periods in Table 5 and 6 [including debit note/credit notes and amendments
thereof]
Details of original
document
Revised details of Rate Taxable
document or
details of original
Debit/Credit Notes
Amount
Place of
Value
supply
GSTIN No. Date GSTI No. Date Value
N
Integrated Central State / Cess
Tax
Tax UT Tax
123456789 10 11 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]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
1
(a) Integrated
tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
Tax paid in
cash
Tax paid through ITC
Integrated tax
Interest
Late fee
Cess
2
3
4
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…
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:
From one registered person to another registered person
g. B t
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e value is more than
Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in
Table 6; 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 shall be filed in Table 7.
8. Table 8 consists of amendments in respect of –
i.
B2B outward supplies declared in the previous tax period;
ii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhsâž reported
in the previous tax period; and
iii. Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C 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 r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Amount paid
Integrated CESS
entry no.
tax
Integrated
tax
CESS
1
2
3
4
5
6
7
1.
Tax Liability
(based on Table
5 & 5A)
2.
Interest (based on
Table 6)
3.
Others (Please
Specify)
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
1. GSTIN
Form GSTR-6
[See rule 65]
Return for input service distributor
2.
(a) Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
(Amount in Rs. for all Tables)
GSTIN
of
supplier
Invoice details Rate Taxable
Amount of Tax
value
No Date Value
Year
Month
Integrated
tax
Central State/UT
Tax
Tax
CESS
1
2
3
4
5
6
7
8
9
10
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
State/UT
CESS
(a) Total ITC available for
distribution
(b) Amount of eligible ITC
(c)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reclaimed on
rectification of mismatch
Integrated Central State/
Cess
tax
Tax
UT Tax
2
3
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
GSTIN of
recipient
ISD credit
ISD invoice
Input tax distribution by ISD
no.
No.
Date
No.
Date
Integrated Central State
Tax
Tax
Tax
CESS
1 2 3 4 5 6 7 8 9
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus / minus)
Original input tax credit distribution
Re-distribution of input tax credit to the correct recipient
GSTIN ISD invoice
ISD credit
of
detail
note
original
GSTIN
of new
recipient
ISD
invoice
Input tax credit redistributed
No. Date
No
Date
recipient
No. Date Integrated Central State
CESS
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
9A. Distribution of the amount of eligible ITC
9B. Distribution of the amount of ineligible ITC
10. Late Fee
On account of Central Tax State/UT tax Debit Entry No.
1
Late fee
2
3
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ee and any other liability only.
6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax
period in which the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further
ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its
registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in
electronic cash ledger.
1. GSTIN
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
2.
(a) Legal name of the registered person
(b) Trade name, if any
Year
Month
3. Input tax credit received for distribution
(Amount in Rs. for all Tables
GSTIN Invoice details Rate Taxable
of supplier
value
Amount of Tax
No Date Value
Integrated tax
Central
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aid to
deductee on
which tax is
deducted
Amount of tax deducted at source
Integrated
Central
State/UT
Tax
Tax
Tax
| * Ãââ⬢ Ãââ⢠Ã⟠6 | 5 | 4 | Ãââ⢠Ãââ⬢ Ãâââ¢Ãâââ¬âÃâââ¢ÃâŸ
5. Tax deduction at source and paid
Description
1
(a) Integrated
Tax
(b) Central Tax
(c) State/UT Tax
Amount of tax deducted
Amount paid
2
3
6. Interest, late Fee payable and paid
Description
1
Amount payable
Amount paid
2
3
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a) Central tax
(b) State/UT tax
7. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry
Nos.
5
6
7
2
3
(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
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
Interest
Late fee
2
3
4
Verificati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
source (Rs.)
Integrated Tax
Central
State/UT
Tax
Tax
2
3
4
Signature-
Name –
Designation-
Office –
1. GSTIN
Form GSTR – 8
[See rule 67(1)]
Statement for tax collection at source
2. (a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
3. Details of supplies made through e-commerce operator
for all Tables)
Year
Month
(Amount in Rs.
GSTIN
of the
supplier
Details of supplies made which attract TCS
Amount of tax collected at source
Gross value
Value of
of supplies
supplies
Net amount
liable for TCS
Integrated
Central Tax State/UT Tax
Tax
made
returned
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
Integr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
are 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
Name of Authorised Signatory
Designation/Status…
Place
Date
Instructions:-
1. Terms Used :-
a. GSTIN :-
b. TCS :-
Goods and Services Tax Identification Number
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been
discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS
liability for that tax period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on
filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier.
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
proper officer.
3. Table 3 of GSTR-11 will be populated from GSTR-1.
UIN holder will not be allowed to add or modify any details in GSTR-11.
Form GST PCT – 1
[See rule 83(1)]
Application for Enrolment as Goods and Services Tax Practitioner
Part -A
State/UT-
(i)
Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii)
PAN
District –
(iii) Email Address
(iv) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3.
Date of application
4
Enrolment sought as:
PART B
Centre
State
5.
5.1
5.2
5.3
6
6.1
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 Council)
Registration Number as given by Bar
âËÅ âËÅÂ
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Grad
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on Details
10.1
Qualifying Degree
10.2
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of
authentication. “Goods and Services Tax Network” has informed me that identity information would only
be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data
Repository only for the purpose of authentication.
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
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description:
Date of Filing:
Time of filing:
Center Jurisdiction:
State Jurisdiction:
Filed by:
Temporary reference number, (TRN) if any:
Place:
Acknowledgment
It is a system generated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ipt of this notice.
Appear before the undersigned on
(date)..
(Time)..
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on
the appointed date and time, the case will be decided ex parte on the basis of available
records and on merits
Signature
Name
(Designation)
Reference No.
To
Name
Address
Enrollment Number
Form GST PCT-04
[See rule 83(4)]
Date-
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated – in response to the notice to show cause dated
âËÅ Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has examined your reply and submissions made at the time of
hearing, and is of the opinion that your enrolment is liable to be cancelled for following
reason(s).
1.
2.
The effective date of cancellation of your enrolment is >.
Signature
Name
(Designation)
Form GST PCT-05
[See rule 83(6)]
Authorisation / wi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Period –
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)
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
(Amount in Rs.)
52
Sr.
No.
Date
yyyy)
(dd/mm/ Reference
No.
Ledger used
discharging liability
for Description
Type of Transaction
1
Tax
2
3
4
Amount debited / credited (Central Tax/State Tax/UT
Tax/Integrated Tax/CESS/Total)
[Debit (DR) (Payable)] / [Credit (CR) (Paid)/]
6
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Interest Penalty Fee Others Total
Tax
Interest
Penalty Fee
Others
Total
7 8 9 10 11 12 13 14 15 16 17 18
Note –
1. All liabilities accruing due to return and payments made against the same will be recorded in this
ledger.
2. Under description head – liabilities due to opting for composition, cancellation of registration will also
be covered in this part. Such liabilities shall be populated in the liability register
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate
Tax/UT Tax/Integrated Tax/CESS/Total)
Balance (Payable)
7
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Penalty Fee
Status
Tax Interest Penalty Fee Others Total Tax
Interest
Others Total
(Stayed
/Un-
stayed)
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 this ledger. Complete
description of the transaction to be recorded accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision,
review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall
closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the
overall balance may still be positive subject to the adjustment of the refu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nce available
Integrated CESS
Total
Central Tax
State Tax UT Tax
Tax
Integrated CESS Total
Tax
7
8
9
10
11
12
13
14
15
16
17
18
Balance of Provisional credit
Sr.
Tax
Amount of provisional credit balance
No.
period
Central State
Tax
UT Tax Integrated Cess
Tax
Tax
Total
1 2 3 4 5 6 7 8
Mismatch credit (other than reversed)
Sr.
No.
Tax
Amount of mismatch credit
period
Tax
Central State UT Tax
Tax
Integrated Cess
Total
Tax
1 2 3 4 5 6 7 8
Note-
1. All type of credits as per return, credit on account of merger, credit due on account of pre-
registration inputs, etc., credit due to opting out from composition scheme, transition etc. will be
recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards
liability related to return or demand etc. Refund claimed from the ledger will be debited and if
the claim is rejected, then it will be credited back to the ledger to the extent of rejection.
Form GST PMT -03
[See rules 86(4)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
âËÅÂ
âËÅÂ
âËÅÂ
which discrepancy
Credit ledger Cash ledger Liability register
noticed
5.
Details of the discrepancy
Date
Type of tax
Type of
discrepancy
Amount involved
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
6.
Reasons, if any
7.
Note –
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.
Place
Date
Signature
Name of Authorized Signatory
Designation/Status…
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services
Tax; ââ¬Â¨UT Tax' stands for Union territory Goods and Services Tax; ââ¬Â¨Integrated Tax' stands for Integrated
Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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”.
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for
which payment is being made will also be recorded under the head “description”.
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6.
Date and time of deposit is the date and time of generation of CIN as reported by bank.
7. '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; ââ¬Â¨Integrated Tax' stands for Integrated Goods and
Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States)
Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
Paid Challan Information
GSTIN
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 stands for Unique Transaction Number for NeFT / RTGS payment.
Form GST PMT -07
[See rule 87(8)]
Application for intimating discrepancy relating to payment
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of challan
from Common Portal
5.
Common Portal
Identification Number
(CPIN)
6.
Mode of payment (tick one)
Net
CC/DC
NEFT/RTGS
OTC
banking
7.
Instrument detail, for OTC
Cheque/
Date
payment only
Draft No.
Bank/branch on which
drawn
8.
Name of bank through which
payment made
9.
Date on which amount
debited / realized
10.
Bank Reference Number
(BRN)/UTR No., if any
11.
Name of payment gateway
(for CC/DC)
12.
Payment detail
Central Tax
State
Tax
UT Tax
Integrated
Tax
Cess
13.
Verification (by au
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
)]
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 Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of goods / services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
e.
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
ITC accumulated due to inverted tax structure (clause (ii)
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= = = = = = = =
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 include ITC availed on goods or services used for making nil rated or fully
exempt supplies.
Signature
Name –
Designation/Status
DECLARATION (See rule 89)
I hereby declare that the Special Economic Zone unit /the Special
Economic Zone developer has not availed of the input tax credit of the tax paid
by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
SELF-DECLARATION
I/We
–
(Applicant) having GSTIN/ temporary Id
solemnly affirm and certify that in respect of the refund amounting to Rs. / with
respect to the tax, interest, or any other amount for the period fromto-,
claimed in the refund application, the incidence of such tax and interest has not
been passed on to any other person.
(
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ered
supplier)
No
Date Value Services HSN
Taxable
value
UQC
QTY
(G/S)
1
2
3
4
5
6
7
24A
24B
8
Integrated
Tax
Central Tax
State Tax/
UT Tax
CESS
Col. Col.
17
Col.
Col. 20/21/22/23
18
19
Rate Amt.
(%)
Rate Amt.
(%)
Rate Amt.
(%)
Rate Amt.
(NA)
Integrated
Tax
Central State Cess
Tax
Tax/
UT
Tax
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
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
For Outward Supplies:
As per GSTR-1 (Table 5):
Tax Period:
GSTIN/UIN
Invoice details
Integrated Tax Central Tax
No. Date Value Goods/ services (G/S) HSN Taxable Value UQCQTY Rate (%) Amt Rate (%) Amt
1
2
3
4
5
6
7
23A 23B
8
9
10
11
State Tax/ UT
Cess
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20
Col. 21
Col. 22
Tax
Rate
(%)
Amt Rate (NA) Amt
12 13 14 15 16 17 18 19 20 21 22
Col. 16: POS (only if different from the location o
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= = = = = = = =
atory; ââ¬â in case of goods;
BRC/FIRC details are mandatory- in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 3:
Exports without payment of Tax:
Invoice
Tax Period:
Shipping bill/Bill of export
No. Date Value Goods/Services (G/S) HSN UQC QTY Taxable value Port Code No. Date
1 2 3 4 5 15A 15B 6789
Tax payment option
Integrated
Tax
Whether tax on this invoice is
paid on provisional basis
(Yes/No)
EGM
Details
BRC/
FIRC
With
Without
Rate Amt.
Integrated Tax Integrated Tax
(%)
Ref Date No. Date
No.
10
11
12
13
14
15C
15D 15E 15F
(*Shipping Bill and EGM ââ¬â in case of goods are mandatory;
BRC/FIRC details are mandatory, in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 4:
Statement in case of Application under rule 89 sub rule 2 (d) and (e):
Refund by the supplier of SEZ/ Developer:
GSTR-1 Table 5
Tax Period:
Invoice details
Integrated Tax
Central Tax
GSTIN/UIN
No. Date Value
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
GSTR 5- Table 6
Col. 1
Tax Period:
Invoice details
No. Date Value Goods/Services (G/S)
1
2
3
4
Integrated Tax
HSN UQC QTY
Taxable Value
Rate (%)
Amt.
5
6 21A 21B
7
8
9
Central Tax
State Tax/
UT Tax
Cess
Col.
Col.
Col.
Col. Col.
ARE
16
17
18
19
20
Date of
Receipt
Payment
Details
Rate
(%)
Amt.
Rate Amt.
Rate
Amt.
No.
Date
Ref No. Date
(%)
(NA)
10
11
12 13
14
15
16
17
18
19
20
20
21C
21D
21E
21F
21G
Col. 1: GSTIN / UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
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 tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of recei
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 for Removal of Export)
Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
(*In case of Goods: ARE and Date of Receipt are mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 6:
Statement in case of Application filed under rule 89(2)(i)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
Order Date:
Order No:
State transaction earlier
GSTIN/ Details of invoice covering transaction considered as intra -State / inter- Transaction which were held inter State / intra-
UIN
State supply subsequently
Name
Invoice details
Tax
Integrated Central State Cess Place of
Tax
Integrated Central State Cess Place of
Tax
Supply
Tax
Tax
Tax
Supply
(in case
B2C) No. Date Value
(only
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Plain text (Extract) only
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= = = = = = = =
or clause (b)
or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
FORM-GST-RFD-02
[See rules 90(2) & 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
Tax Period
Date and Time of Filing
Reason for Refund
Amount of Refund Claimed:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Refund Application Details
Tax
Interest
Penalty
Fees
Others
Total
Note 1: The status of the application can be viewed by entering ARN through Track Application
Status” on the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
Reference No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
Subject: Refund Application Reference No. (ARN)
.Date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
refund
(to be sanctioned later)
iii. Balance amount (i-ii)
iv.
Amount of refund
sanctioned
Bank Details
V. Bank Account No. as
per application
vi. Name of the Bank
vii. Address of the Bank
/Branch
viii. IFSC
ix. MICR
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
Payment Advice No: –
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
To PAO/ Treasury/ RBI/ Bank
Refund Sanction Order No.
Order Date ….
Name: <>
Refund Amount (as per Order):
Date:
Place:
Net Refund amount sanctioned
Interest on delayed Refund
Total
Date:
Central Tax State Tax
UT Tax
Integrated Tax
Cess
Details of the Bank
i.
Bank Account no as per application
ii.
Name of the Bank
iii.
Name and Address of the Bank/branch
iv.
IFSC
V.
MICR
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
Order No.:
ÃŽ¤ÃŽ¿
FORM-GST-RFD-06
[See rule 92(1),92(3),92(4),92(5) & 96(7)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicab
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ing GSTIN
under sub-
(a) and the amount is to be paid to the bank account specified by him in his application/
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table
above/
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5
of the Table above and the remaining amount of -rupees is to be paid to the bank account specified
by him in his application* â⬦
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
(…) of the Act..
& 3. I hereby reject an amount of INR
(…) of Section (…) of the Act.
& Strike-out whichever is not applicable
to Consumer Welfare Fund under sub-section (…) of Section
to M/s
having GSTIN
_under sub-section
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
Reference No.
âþ
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
…….
Date:
Dated
Order fo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rt-B
Order for withholding the refund
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 withheld against following reasons as per
details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
Integrated Central
Tax
State Tax
UT Tax
Cess
Tax
i. Amount of Refund Sanctioned
ii. Amount of Refund Withheld
iii. Amount of Refund Allowed âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above
mention reason. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
SCN No.:
To
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No……
ARN…
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and on merits.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
1.
Reference No. of Notice
2.
GSTIN/UIN
3.
Name of business
(Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents
uploaded
7.
Verification
I
Place
Date
FORM-GST-RFD-09
[See rule 92(3)]
Reply to show cause notice
Date:
Date of issue
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Place
Date DD/MM/YYYY
Signature of Authorised Signatory
(Name)
Designation/ Status
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name :
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
: From
ÃŽ¤ÃŽ¿
:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e of
commodity
/service
Valuatio Average
Tax rate
n
monthly
Central
tax
State/
Integrated
Cess
turnover
tax
UT tax
of the
commodi
ty/
service
1
2
3
4
5
6
7
8
9
5. Reason for seeking provisional
assessment
6. Documents filed
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 therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date
Reference No.:
To
GSTIN
Name
(Address)
Application Reference No. (ARN)
Form GST ASMT-02
[See rule 98(2)]
Date:
Dated
Notice for Seeking Additional Information / Clarification / Documents for provisional
assessment
Please refer to your application referred to above. While examining your request for provisional
assessment, it has been found that the following information/documents are required for
processing the same:
> from the date of service of this notice to enable this office to take a decision in the
matter. P
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nts in support of your request for provisional assessment. Upon examination
of your application and the reply, the provisional assessment is allowed as under:
>
The provisional assessment is allowed subject to furnishing of security amounting to Rs.-
(in words) in the form of
(mode) and bond in the prescribed format by
– (date).
Please note that if the bond and security are not furnished within the stipulated date, the
provisional assessment order will be treated as null and void as if no such order has been issued.
Signature
Name
Designation
1. GSTIN
Form GST ASMT -05
[See rule 98(4)]
Furnishing of Security
2. Name
3. Order vide which security is prescribed
Order No.
Order date
4. Details of the security furnished
Sr. No. Mode
Reference no. /
Debit entry no. (for
cash payment)
Date
Amount
Name of Bank
1
2
3
4
5
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
will and truly to be
made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/
legal representatives/successors and assigns by these presents; Dated this day of â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦â⬦
on
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax
(name of goods/services or both-HSN:_
_) supplied by the above bounded
obligor from time to time could not be made for want of full information with regard to the value or rate of tax
applicable thereto;
and whereas the obligor desires that the provisional assessment in accordance with the provisions of Section 60
be made;
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of
rupees endorsed in favour of the President/ Governor and whereas the obligor has
furnished such guarantee by depositing with the Commissioner the bank guarantee as aforementioned;
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date :
Place:
Witnesses
(1) Name and Address
Occupation
(2) Name and Address
Occupation
Date
Place
Witnesses
(1) Name and Address
(2) Name and Address
Accepted by me this..
..day of.
Occupation
Occupation
(month).
..of
(year)
(Designation)
for and on behalf of the President of India./
Governor of ………. (state)”.
Reference No.:
To
GSTIN –
Name –
Address –
Application Reference No. (ARN).
Provisional Assessment order no. –
Form GST ASMT -06
[See rule 98(5)]
Date
Date
Date:
Notice for seeking additional information / clarification / documents for final assessment
Please refer to your application and provisional assessment order referred to above. The
following information / documents are required for finalization of provisional assessment:
>
You are, therefore, requested to provide the information /documents within a period of > from the date of receip
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ity
3. Details vide which security furnished
ARN
Date
4. Details of the security to be withdrawn
Sr. No. Mode
Reference no. /
Debit entry no. (for
Date
Amount
Name of Bank
cash payment)
1
2
3
4
5
6
5. Verification-
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status –
Date –
Reference No.:
To
GSTIN
Name
Address
Form GST ASMT -09
[See rule 98(7)]
Date
Application Reference No.
dated
Order for release of security or rejecting the application
security amounting to Rs.
This has reference to your application mentioned above regarding release of
[ Rupees (in words)]. Your application has been
examined and the same is found to be in order. The aforesaid security 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 fo
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any –
Act
7. Verification-
Tax
Reply
Interest
Others
Total
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status.
Date –
Reference No.:
To
GSTIN
Name
Address
Form GST ASMT-12
[See rule 99(3)]
Date:
Tax period –
ARN –
F.Y. –
Date –
Order of acceptance of reply against the notice issued under section 61
This has reference to your reply dated
in response to the notice issued vide reference no.
dated . Your reply has been found to be satisfactory and no further action is required
to be taken in the matter.
Signature
Name
Designation
Reference No.:
To
GSTIN –
Name –
Address –
Tax Period –
Notice Reference No.-
Form GST ASMT – 13
[See rule 100(1)]
F.Y.-
Return Type –
Date –
Date:
Preamble – >
Assessment order under section 62
The notice referred to above wa
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
edings shall be
initiated against you after the aforesaid period to recover the outstanding dues.
Signature
Name
Designation
Reference No:
To
Name
Address
Tax Period
Form GST ASMT-14
[See rule 100(2)]
F.Y.
Date:
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered
under section of the Act, have/has failed to obtain registration and failed to discharge the
tax and other liabilities under the said Act as per the details given below:
OR
Brief Facts –
Grounds –
Conclusion –
It has come to my notice that your registration has been cancelled under sub-section (2) of
section 29 with effect from and that you are liable to pay tax for the above mentioned
period.
Therefore, you are hereby directed to show 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
(Amount in Rs.)
Sr
No.
Tax
Period
Act
Tax
Interest
Penalty
Others
Total
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 in the order.
You are hereby directed to make the payment by > failing which proceedings shall be
initiated against you to recover the outstanding dues.
Signature
Name
Reference No.:
To
GSTIN/ID
Name
Form GST ASMT – 16
[See rule 100(3)]
Address
Tax Period –
F.Y.-
Assessment order under section 64
Preamble – >
Date:
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 p
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firm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date –
Reference No.:
GSTIN/ID
Name
Address
Form GST ASMT – 18
[See rule 100(5)]
Date:
ARN –
Date –
Acceptance or Rejection of application filed under section 64 (2)
The reply furnished by you vide application referred to above has been considered and found to
be in order and the assessment order no.
Ãâ· stands withdrawn.
dated
OR
The reply furnished by you vide application referred above has not been found to be in order for
the following reasons:
>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Period – F.Y.(s) – .
Form GST ADT – 01
[See rule 101(2)]
Date:
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records f
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gnature …
Name
Designation
Reference No.:
To,
GSTIN
Form GST ADT – 02
[See rule 101(5)]
Date:
Name
Address
Audit Report No.
dated
Audit Report under section 65(6)
Your books of account and records for the F.Y.
has been examined and this Audit
Report is prepared on the basis of information available / documents furnished by you and the
findings are as under:
Short payment of
Integrated tax
Central tax
State/UT tax
Cess
Tax
Interest
Any
other
amount
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of the
Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated
against you under the provisions of the Act.
2
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Tax period – F.Y.(s) –
Form GST ADT – 03
[See rule 102(1)]
Date:
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of retu
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rules made thereunder, failing which proceedings as deemed fit may be initiated
against you under the provisions of the Act.
4
Signature
Name
Designation
Form GST ARA -01
[See Rule 104(1)]
Application Form for Advance Ruling
1.
GSTIN Number, if any/ User-id
2.
Legal Name of Applicant
3.
Trade Name of Applicant (Optional)
4.
Status of the Applicant [registered / un-
registered]
5.
6.
Registered Address / Address provided while
obtaining user id
Correspondence address, if different from
above
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
Email address
10.
Jurisdictional Authority
>
11. i.
Name of Authorised representative
Optional
ii. Mobile No.
iii. Email Address
12.
Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
13.
Factory/Manufacturing
Warehouse/Deport
Office/Sale Office
EOU/STP/EHTP
Works Contract
Wholesale
Business
Retail Business
Bonded
Service Provision
Warehouse
Leasing
Business
Service Recipient
SEZ
I
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and/or facts, as the case
may be, in respect of the aforesaid question(s)
(i.e. applicant's view point and submissions on
issues on which the advance ruling is sought).
I hereby declare that the question raised in the application is not (tick) –
a.
Already pending in any proceedings in the applicant's case under any of the provisions of the
Act
Already decided in any proceedings in the applicant's case under any of the provisions of the
Act
Payment details
Challan Identification Number (CIN) –
Date –
b.
18.
I,
VERIFICATION
(name in full and in block letters),
son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what is
stated above and in the annexure(s), including the documents is correct. I am making this application in
my capacity as
and verify it.
(designation) and that I am competent to make this application
Place
Date
Signature
Name of Applicant/Authorised Signatory
Designation/Status
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellat
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b. grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
And for this act of kindness, the appellant, as is duty bound, shall ever pray.
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what is
stated above and in the annexure(s), including the documents 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
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 design
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petent to make this application
and verify it.
Place
Date
Signature
Name and designation of the concerned officer /
jurisdictional officer
1. GSTIN/Temporary ID/UIN –
2. Legal name of the appellant –
3. Trade name, if any –
4. Address
5. Order no. –
Form GST APL – 01
[See rule 108(1)]
Appeal to Appellate Authority
Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorised representative –
9. 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
Central State/UT tax
tax
Integrated
Cess
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
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the person filing the appeal-
6.
Amount of pre-deposit-
7.
Date of acceptance/rejection of appeal-
8. Date of appearance-
9. Court Number/ Bench
Place:
Date:
Date:
Time:
Court:
Bench:
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-
Ãâ¢â⬠Ãâ¢â⬡
GSTIN/Temporary ID/UIN-
Date-
Designation and address of the officer passing the order appealed against-
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) Amount under dispute-
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
Other charges
Central tax State/U
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etermin
ed
Dispu
ted
Determin Disputed Deter
ed
mined
Disput
ed
Determin Disputed
Determine
ed
d
Amount
Amount
Amount
Amount
Amou Amount
nt
Amou
nt
Amoun Amount
Amount
t
1
2
3
4
5
6
7
8
9
10
11
a) Tax
b) Interest
c) Penalty
d) Fees
e) Others
f) Refund
Place:
Date:
Signature>
Designation:
Jurisdiction:
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
Central tax State/UT
Integrated
Cess
tax
tax
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
Other charges
(v)
Market value of seized
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before the Appellate Tribunal
under sub-section (5) of section 112
Sr. No.
Particulars
1
Appeal No.
Date of filing –
2
GSTIN/Temporary ID/UIN-
3
Name of the appellant-
4
Permanent address of the appellant-
5
Address for communication-
6
Order no.
Date-
7.
8.
Designation and Address of the officer passing the order appealed against-
Date of communication of the order appealed against-
9.
Name of the representative-
10.
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
Central tax State/UT tax Integrated tax
Cess
a) Tax
b) Interest
c) Penalty
d) Fees
e) Other charges (specify)
(v)
Market value of seized goods-
11
12
13
14
State or Union Territory and the Commissionerate (Centre) in which the order or decision was
passed (Jurisdiction details)-
Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant
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cross -objections.
Grounds of Cross objection
Iââ¬Å¡_
Verification
the respondent, do hereby declare that what
is stated above is true to the best of my information and belief.
Verified today, the
Place:
Date:
day of
20…
Name of the Applicant/ Officer:
Designation/Status of Applicant/ officer:
Form GST APL – 07
[See rule 111(1)]
Application to the Appellate Tribunal under sub section (3) of Section 112
1. Name and Designation of the appellant
Name:
2. GSTIN/Temporary ID /UIN-
Designation
Jurisdiction
State/Center –
Name of the State:
3. Appellate Order no.
Date-
4. Designation and Address of the Appellate Authority passing the order appealed against-
5. Date of communication of the order appealed against-
6. 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 charges
7. State
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e 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
Central tax
State/UT
tax
Integrated
tax
Cess
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v) Market value of seized goods
10. Statement of facts
11.
Grounds of appeal
12. Prayer
13. Annexure(s) related to grounds of appeal
Verification
I, , hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place:
Date:
Name:
Designation/Status:
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/ Stock Statement
1. GSTIN
2. Legal name of the registered person –
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed
date have been furnished:- Yes/No
5. Amount of tax credit carried forward in t
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Turnover
Tax
ITC
reversal
r for
Transiti
in
VAT in
Turnover for
tax
existing
law
last
return
which forms
Pending
payable
on (3)
for which
forms
payabl
relatable
which
Tax
e on
to [(3)
forms
payable
on ITC
2-(4+6-
1
2
3
4
Pending
5
(5)
and] (5)
Pending
on (7)
7+9)
6
7
8
9
10
central tax
Sr. Invoice
Invoice Supplier's
/
Recipients'
registration
n
0
Docum
ent
t
no.
no.
6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).
(a) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as
documen registration
Total cenvat
credit
unavailed
under existing
Details of capital
goods on which
credit has been
Total
eligible
Total
cenvat
partially availed
cenvat credit credit
under
availed
Date
under
under
existing
under
law
no.
existing
existing
Value
Duties
existing
(admissible as
and taxes
law
law
law
law
paid
ITC of central
tax) (9-10)
ED/
SAI
CVD
1
2
3
5
6
7
8
9
10
11
Total
ce/ c
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Qty.
Value
1
âËÅ 2 3 4
5
7A Where duty paid invoices are available
Inputs
Inputs contained in semi-finished and finished goods
Eligible Duties paid on such inputs
6
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or
service provider) ââ¬â Credit in terms of Rule 117 (4)
Inputs
Name of
the
supplier
Invoice
number
Invoice
date
(b) Amount of eligible duties and taxes/VAT in respect of inputs or input services under section 140(5):
VAT Date on which
Description Quantity UQC Value Eligible
duties and
taxes
entered in
recipients books of
account
1
2
3
4
5
7
8
10
(c)
Amount of VAT paid on inputs supported by invoices/documents evidencing payment of tax carried forward to
electronic credit ledger as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)
Details of inputs in stock
Description Unit Qty Value
Total input tax
credit claimed
VAT paid
under earlier
Total input tax credit Total Input tax
related to exempt
sales not claimed
cred
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7
8
9
9.
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 job worker under section 141
a.
Sr.
Challan
No.
No.
1
2
b.
Challan
date
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
HSN Description | Unit
Quantity Value
3
5
6
7
8
9
GSTIN of Job Worker, if available
Total
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No. Challan
1
No.
Challan
Date
Type of goods
(inputs/ semi-finished/
finished)
2
3
Details of goods with job- worker
HSN Description Unit
5
6
Quantity Value
7
8
9
GSTIN of Manufacturer
Total
10.
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
a.
Sr.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Quantity Value
Input Tax to be taken
1
2
3
4
5
6
7
b.
Sr.
No.
1
Detail
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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 date in respect of which he is not in possession of any
invoice/document evidencing payment of tax carried forward to Electronic Credit ledger.
Opening stock for the tax period
Outward supply made
Closing balance
HSN (at 6 digit
level)
Unit
Qty.
Qty
Value
Central Integrated ITC
Tax
Tax allowed
Qty
1
2
3
4
5
7
8
9
5. Credit on State Tax on the stock mentioned in 4 above
Opening stock for the tax period
Outward supply made
Closing balance
HSN (at 6 digit
level)
Unit
Qty. Qty
Value
State
Tax
ITC
Integrate allowed
d tax
Qty
2
3
4
5
7
8
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
Signature
Name of Authorised Signatory
Designation/Status…
[No. 19817-FIN-CT
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