The Delhi Goods and Services Tax (Second Amendment) Rules, 2017.
10/2017 Dated:- 30-6-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-I) DEPARTMENT
Notification No. 10/2017
Delhi, the 30th June, 2017
F. No. 3(13)/Fin(Rev-I)/2017-18/DS-VI/356.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
2. In the Delhi Goods and Services Tax Rules, 2017, after rule 26 but before the Form GST CMP-1, the following shall be inserted, namely:-
=============
Document 1[PART IV
DELHI GAZETTE : EXTRAORDINARY
237
FINANCE (REVENUE-I) DEPARTMENT
NOTIFICATION
Delhi, the 30th Ju
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er clause (a), be the sum total of consideration in money and
any such further amount in money as is equivalent to the consideration not in money, if such amount is
known at the time of supply;
if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or
services or both of like kind and quality;
if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration
in money and such further amount in money that is equivalent to consideration not in money as determined
by the application of rule 30 or rule 31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the
price of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone
is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactur
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e option
of the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and
quality by the recipient to his customer not being a related person:
Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be
deemed to be the open market value of the goods or services.
29. Value of supply of goods made or received through an agent.-The value of supply of goods between the principal
and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent. of the price
charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where
the goods are intended 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 tho
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of provision of such services.
31. Residual method for determination of value of supply of goods or services or both.-Where the value of supply of
goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable
means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30.
32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions
of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the
manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of 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,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he remaining part of that financial
year.
(b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including
money changing, shall be deemed to be-
(i) one per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees,
subject to a minimum amount of two hundred and fifty rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an
amount exceeding one lakh rupees and up to ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency
exchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of sixty
thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air provided by an 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder
is only towards the risk cover in life insurance.
(5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods
as such or after such minor processing which does not change the nature of the goods and where no input tax credit has
been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the
purchase price and where the value of such supply is negative, it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the
purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower
reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal
by the person making such repossession.
(6) The val
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
makes the payment to the third party
on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the
invoice issued by the pure agent to the recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in
addition to the services he supplies on his own account.
Explanation.- For the purposes of this rule, the expression “pure agent” means a person who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure
or costs in the course of supply of goods or services or both;
(b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure
agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or service
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of section 12 or, as the case may be, section 13 of the Act.
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of supply
is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be
determined in the following manner, namely,-
Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST, SGST or UTGST) ÷
(100+ sum of tax rates, as applicable, in %)
Explanation.- For the purposes of the provisions of this Chapter, the expressions-
(a) “open market value” of a supply of goods or services or both means the full value in money, excluding the
integrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the
supplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply
at the same time when the supply being valued is mad
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
note issued by a supplier in accordance with the provisions of section 34;
a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder
for the assessment of integrated tax on imports;
an Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an
Input Service Distributor in accordance with the provisions of sub-rule (1) of rule 54.
(2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in
the provisions of Chapter VI are contained in the said document, and the relevant information, as contained
in the said document, is furnished in FORM GSTR-2 by such person.
(3)
No input tax credit shall be availed by a registered person in respect of any tax that has been paid in
pursuance of any order where any demand has been confirmed on account of any fraud, willful
misstatement or suppression of facts.
37. Reversal of input tax credit in the case of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n which the details are furnished.
(3) The registered person shall be liable to pay interest at the rate notified under sub-section (1) of section 50 for the
period starting from the date of availing credit on such supplies till the date when the amount added to the output tax
liability, as mentioned in sub-rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-availing of any credit, in
accordance with the provisions of the Act or the provisions of this Chapter, that had been reversed earlier.
38. Claim of credit by a banking company or a financial institution.- A banking company or a financial institution,
including a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending
loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the
option permitted under sub-section (4) of that section, shall follow the following
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ributor
shall distribute input tax credit in the manner and subject to the following conditions, namely,-
(a)
(b)
(c)
(d)
the input tax credit available for distribution in a month shall be distributed in the same month and the
details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII
of these rules;
the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute
the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17
or otherwise) and the amount of eligible input tax credit;
the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be
distributed separately in accordance with the provisions of clause (d);
the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and
(e) of sub-section (2) of section 20 to one of the recipients ‘R1', whether registered o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted, be distributed as input tax credit of central tax and State tax or Union territory tax
respectively;
(ii) in respect of a recipient located in a State or Union territory other than that of the Input Service
Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the
aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies
for distribution to such recipient in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as prescribed in sub-rule (1) of
rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub-rule (1)
of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on acco
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
it under distribution being less than the amount to be adjusted.
(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason
for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the
process specified in clause (j) of sub-rule (1) shall apply, mutatis mutandis, for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note
specified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit
and include the Input Service Distributor credit note and the Input Service Distributor invoice in the return in FORM
GSTR-6 for the month in which such credit note and invoice was issued.
242
DELHI GAZETTE : EXTRAORDINARY
PART IV]
40.
Manner of claiming credit in special circumstances.- (1) The input tax credit claimed in accordance wit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oresaid;
(c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs
contained in semi-finished or finished goods held in stock, or as the case may be, capital goods-
(i)
(ii)
on the day immediately preceding the date from which he becomes liable to pay tax under the
provisions of the Act, in the case of a claim under clause (a) of sub-section (1) of section 18;
on the day immediately preceding the date of the grant of registration, in the case of a claim
under clause (b) of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from which he becomes liable to pay tax under section
9, in the case of a claim under clause (c) of sub-section (1) of section 18;
(iv) on the day immediately preceding the date from which the supplies made by the registered person
becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er, amalgamation, lease or transfer or change in the ownership of business for
any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST
ITC-02, electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his
electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the
new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered accountant or cost accountant
certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific
provision for the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such
acceptance, the un-utilized credit specified in FORM GST ITC-02 shal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
'Tâ‚';
[PART IV
DELHI GAZETTE : EXTRAORDINARY
243
(c) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively
for effecting exempt supplies, be denoted as 'Tâ‚‚';
(d) the amount of input tax, out of 'T', in respect of inputs and input services on which credit is not available
under sub-section (5) of section 17, be denoted as 'T3';
(e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as 'Câ‚'
and calculated as-
Câ‚ = T- (Tâ‚+T2+T3);
(f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively for
effecting supplies other than exempted but including zero rated supplies, be denoted as 'T4';
(g) ‘Tâ‚', ‘Tâ‚‚, ‘T3' and 'T4' shall be determined and declared by the registered person at the invoice level in
FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit u
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t I of the Seventh
Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and input services are used
partly for business and partly for non-business purposes, be denoted as ‘Dâ‚‚', and shall be equal to five per cent.
of C2; and
(k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes of
business and for effecting supplies other than exempted supplies but including zero rated supplies and shall be
denoted as 'C3', where,-
C3=Câ‚‚- (D1+D2);
(1) the amount 'C3' shall be computed separately for input tax credit of central tax, State tax, Union territory tax
and integrated tax;
(m) the amount equal to aggregate of ‘Dâ‚' and 'Dâ‚‚' shall be added to the output tax liability of the registered
person:
Provided that where the amount of input tax relating to inputs or input services used partly for the purpose
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 succeeding financial year till the
date of payment; or
244
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘Dâ‚' and 'Dâ‚‚' exceeds the aggregate
of the amounts calculated finally in respect of ‘Dâ‚' and 'Dâ‚‚', such excess amount shall be claimed as credit by the
registered person in his return for a month not later than the month of September following the end of the financial year
to which such credit relates.
43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.-
(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract
the provisions of sub
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
), denoted as 'A', shall
be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the
date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause,
the value of 'A' shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter
or part thereof and the amount 'A' shall be credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of
sub-section (4) of section 18, if it is subsequently covered under this clause.
(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under clause (c), to be denoted as
'To', shall be the common credit in respect of capital goods for a tax period:
Provided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c),
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax
period for which the details of such turnover are available, previous to the month during which the said value of
'E/F' is to be calculated;
Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the
total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the
Constitution and entry 51 and 54 of List II of the said Schedule;
(h) the amount Tê along with the applicable interest shall, during every tax period of the useful life of the concerned
capital goods, be added to the output tax liability of the person making such claim of credit.
(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
245
44. Manner of reversal of credit under special circumstances.- (1) The amount of in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and
central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the
amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of
any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and the
details of the amount shall be furnished in FORM GST ITC-03, where such amount relates to any event specified in
sub-section (4) of section 18 and in FORM GSTR-10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or
cost ac
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rker 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 principal within the time stipulated in section 143, it shall be
deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said
inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be
liable to pay the tax along with applicable interest.
Explanation. For the purposes of this Chapter,-
(1) the expressions “capital goods” shall include “plant and machinery” as defined in the Explanation to section
17;
(2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17-
(a) the value of land and building shall be taken as the same as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
thousand rupees and the recipient requests that such details be recorded in the tax invoice;
(g)
Harmonised System of Nomenclature code for goods or services;
(h)
description of goods or services;
(i)
quantity in case of goods and unit or Unique Quantity Code thereof;
(j)
total value of supply of goods or services or both;
(k)
(1)
(m)
(n)
taxable value of the supply of goods or services or both taking into account discount or abatement, if
any;
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax,
Union territory tax or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
red person may issue a consolidated invoice at the end of a month for supplies covered
under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day
from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement
“SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR
EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED
TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details,
namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:
[PART IV
DELHI GAZETTE : EXTRAORDINARY
247
Provided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b)
of sub-section (3) of section 31 subject to the following conditions, namely,-
(a)
(b)
the recipient is not a registered p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tinct 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) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b)
the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c)
the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2)
The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner,
namely,-
(a)
the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b)
the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3)
The serial number of invoices issued during a tax period shall be furnished electronically through the common
portal in FORM GSTR-1.
49. Bill of supply.- A bill of supply referred to in claus
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ly to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time
being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the
following particulars, namely,-
(a)
(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;
248
DELHI GAZETTE : EXTRAORDINARY
PART IV]
0
(d)
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;
(e)
description of goods or se
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 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;
number and date of receipt voucher issued in accordance with the provisions of rule 50;
description of goods or services in respect of which refund is made;
amount of refund made;
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
whether the tax is payable on reverse charge basis; and
(k)
signature or digital signature of the supplier or his authorised representative.
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union
territory tax or cess);
52
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and its code, in case of a supply in the course of inter-
State trade or commerce; and
signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit
notes referred to in section 34 shall contain the following particulars, namely:-
(a)
the word “Revised Invoice”, wherever applicable, indicated prominently;
(b)
name, address and Goods and Services Tax Identification Number of the supplier;
(c)
nature of the document;
(d)
(e)
(f)
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 issue of the document;
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if
registered, of the recipient;
na
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh
and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located
in a State, who are not registered under the Act.
(3)
Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74
or section 129 or section 130 shall prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”.
54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case may be, an Input Service
Distributor credit note issued by an Input Service Distributor shall contain the following details:-
(a)
(b)
name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing
alphabets or numerals or special
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ether 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.
250
(3)
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation
of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by
whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee,
registration number of goods carriage in which the goods are transported, details of goods transported, details of place of
origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as
consigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46.
(4) Where the s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
at the time of removal of goods for transportation, containing the following details,
namely:-
(i)
date and number of the delivery challan;
(111
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;
(iv)
Harmonised System of Nomenclature code and description of goods;
quantity (provisional, where the exact quantity being supplied is not known);
(v)
(vi)
taxable value;
(vii)
tax rate and tax amount
(viii)
(ix)
–
central tax, State tax, integrated tax, Union territory tax or cess, where the
transportation is for supply to the consignee;
place of supply, in case of inter-State movement; and
signature.
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner,
namely:-
(a)
the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b)
the duplicate copy being marked as DUPLICATE FO
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nsignment.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
Chapter VII
251
Accounts and Records
56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition
to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported
or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including
invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund
vouchers.
(2) Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in
respect of goods received and supplied by him, and such accounts shall contain particulars of the opening balance,
receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the balance of
stock including raw materials, finished goods, scrap and wastage there
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tored during transit
along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the
cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such
goods have been supplied by the registered person.
(7) Every registered person shall keep the books of account at the principal place of business and books of account
relating to additional place of business mentioned in his certificate of registration and such books of account shall include
any electronic form of data stored on any electronic device.
(8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries,
otherwise than those of clerical nature, shall be scored out under attestation and thereafter, the correct entry shall be
recorded and where the registers and other documents are maintained electronically, a l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
behalf of every principal;
tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative
details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured
including the waste and by products thereof.
(13) Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in
the provision of services, details of input services utilised and the services supplied.
(14) Every registered person executing works contract shall keep separate accounts for works contract showing-
252
€
(b)
(c)
(d)
DELHI GAZETTE : EXTRAORDINARY
the names and addresses of the persons on whose behalf the works contract is executed;
PART IV]
description, value and quantity (wherever applicable) of goods or services received for the execution of works
contract;
description
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 time being in force.
57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained
and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the
information can be restored within a reasonable period of time.
(2) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents,
duly authenticated by him, in hard copy or in any elec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rule (1) as aforesaid in any other State or Union territory shall be deemed to be
enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST
ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the
Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods shall maintain records of goods transported,
delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the
registered consigner and consignee for each of his branches.
(b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the
period for which particular goods remain in the warehouse, including the particulars relating to dispatch,
movement, receipt and disposal of such goods.
(5) The owner or the operator of the godown shall store the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to the
unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to
unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned
registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through
the common portal after the due date of filing of FORM GSTR-1.
(4)
The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section
38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in
FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by
the recip
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f section 38
electronically in FORM GSTR-2.
(3)
The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or
partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is
relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in
FORM GSTR-2.
(4A)
The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule
63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common
portal and the said recipient may include the same in FORM GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65
shall be made available to the recipient of credit in Part B of FORM GSTR 2A ele
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es, if any, received from supplier.
PART IV]
61.
Form and manner of submission of monthly return.- (1) Every registered person other than a person referred
to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident
taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish
a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either
directly or through a Facilitation Centre notified by the Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished
through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49,
discharge his liability towards tax, interest, penalty, fees or any other amount payable
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
where required,
after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the
common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest,
penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash
ledger.
(3) The return furnished under sub-rule (1) shall include the –
(a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons;
and
(b) consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where
required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period
during which the person was liable to furnish
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rn by non-resident taxable person.- Every registered non-resident
taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward
supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this
Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of
registration, whichever is earlier.
64. Form and manner of submission of return by persons providing online information and database access or
retrieval services.- Every registered person providing online information and data base access or retrieval services from
a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before
the twentieth day of the month succeeding the calendar month or pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 the common portal, either directly or from a Facilitation Centre notified by the Commissioner,
containing details of supplies effected through such operator and the amount of tax collected as required under sub-
section (1) of section 52.
(2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the
suppliers in Part C of FORM GST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 ۥ
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the
recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding
supplier has furnished a valid return;
(ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is
equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier.
70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax
credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made avail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2 through the common portal on or before the last
date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the
statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in
the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy
shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month
succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
72.
(i) Rectification by a supplier means adding or correcting the detai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ount:
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 by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if
the said recipient has furnished a valid return.
(ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax
liability after taking into account the reduction claimed is equal to or more than the clai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43,
and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of
such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST
MIS-1 and the recipient electronically in FORM GST MIS-2 through the common portal on or before the last date of
the month in which the matching has been carried out.
(2)
A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the
statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(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 re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
onically through the common portal.
77.
Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section
42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be
credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of
any future liability towards interest or the taxable person may claim refund of the amount under section 54.
78.
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.-
The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8,
shall be matched with the corresponding details declared by the supplier in FORM GSTR-1,
(a)
(b)
State of place of supply; and
net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date
of matching of the above mentione
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy
shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the
month in which the details of discrepancy are made available and such addition to the output tax liability and interest
payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS–3.
80.
Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under
section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as
specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly
or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a
Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such
supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund
claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid
shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer
in FORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be
made electronically through the common portal either directly or through a Facilitation Centre notified by the
Commissioner for enrolment as goods and services tax practitioner by any person who,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion 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
has passed any of the following examinations, namely:-
(iv)
(a)
final examination of the Institute of Chartered Accountants of India; or
(b)
(c)
final examination of the Institute of Cost Accountants of India; or
final examination of the Institute of Company Secretaries of India.
(2)
On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making
such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a
certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not
qualified to be enrolled as a goods and services tax practitioner.
(3)
The enrolment made under sub-rule (2)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax practitioner.
(5)
Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of
such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal
in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and
services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation
during the period of authorisation.
(7)
Where a statement required to be furnished by a registered person has been furnished by the goods and services
tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the
statement furnished by the goods and services tax practitioner shall be made available to the registered person on the
common portal:
Provided that where the registered person fails to respond to the r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
red 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)
prepare the statements with due diligence; and
(b)
affix his digital signature on the statements prepared by him or electronically verify using his
credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the
State or Union territory for the purposes specified in sub-rule (8).
84.
Conditions for purposes of appearan
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ebited 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 tax and interest payable as a result of mismatch under section 42 or section 43 or section
50; or
(d)
any amount of interest that may accrue from time to time.
Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall
be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per
rule 87 and the electronic liability register shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on
reverse charge basis, or the amount payable under section 10, any amo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
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 re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST
PMT-03.
(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the electr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f 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:-
[PART IV
DELHI GAZETTE : EXTRAORDINARY
(i)
Internet Banking through authorised banks;
(ii)
Credit card or Debit card through the authorised bank;
(iii)
National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv)
261
Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan
per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter
payment shall not apply to deposit to be made by –
(a)
Government Departments or any other deposit to be made by persons as may be notified by the
Commissioner in this behalf;
(b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether
registered or not, including
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
h 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 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, is debited but no
Challan Identification Number is generated or generated but not communicated to the common portal, the said person
may represent electronically in FORM
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the
appeal is finally rejected or if the claimant 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.
262
(3)
DELHI GAZETTE : EXTRAORDINARY
PART IV]
A unique identification number shall be generated at the common portal for each credit in the electronic liability
register for reasons other than those covered under sub-rule (2).
Chapter X
Refund
89.
Application for refund o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mic 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 reference number of the order and a copy of the order passed by the proper officer or an appellate
authority or Appellate Tribunal or court resu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 the refund is on account of deemed exports;
(h)
a statement containing the number and the date of the invoices received and issued during a tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hat 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:
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or
clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
Explanation.- For the purposes of this rule-
(i)
(ii)
in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression “invoice”
means invoice conforming to the provisions contained in section 31;
where the amount of tax has been recovered from the recipient, it shall be deemed t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t 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-rated supplies, during the relevant
period;
(F) “Relevant period” means the period for which the claim
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
m 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 under the Central Goods and Service Tax
Rules, 2017, the same shall also d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g 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.
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 refundable:
Provided that in cases where the amount of refund is comple
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he 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-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ong 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)
(3)
(4)
(5)
An acknowledgement for the receipt of the appl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 the Customs shall process the c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
266
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(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.
rule 92.
Consumer Welfare Fund.- (1) All credits to the Consumer We
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gistered under the
provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village
or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any
industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to
be engaged for a period of five years in viable and useful research activity which has made, or is likely to make,
significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or
the State Government may make an application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a
complainant in a consumer dispute, after its final adjudication.
(7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the
Committee sha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to the Committee, and to be subject to prosecution under the
Act;
to recover any sum due from any applicant in accordance with the provisions of the Act;
to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of
the grant;
to reject an application placed before it on account of factual inconsistency, or inaccuracy in material
particulars;
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;
to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made
and make recommendations, accordingly;
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so
desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis
indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and
the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the
amount 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 Central 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 purp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 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 furnish
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
under sub-section (2) of section 64 shall
be issued in FORM GST ASMT-18.
268
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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 the 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 the su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e special audit, the registered person shall be informed of the findings of the special audit in
FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and
the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance
Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an
advance ruling under 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 the relevant documents
accompanying such application shall be signed in the manner specified in rule 26.
105. Certification of copies of advance rulings pronounced by the Authority.- A copy of the advan
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
authorised in writing by such
officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate Authority. – A copy of the advance
ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax 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.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
Chapter – XIII
Appeals and Revision
269
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 ack
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
edgement, 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 Appellate Tribunal under sub-section (1) of section 112
shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in
FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant
immediately.
(2) A memorandum of cross-objections to the Appellate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
this rule, the appeal shall be treated as filed only when the final acknowledgement
indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or
input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty
determined in the order appealed against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the 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-ru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 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) Noth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.-
(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the
appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal
specifying therein, separately, the amount of inpu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
llowing 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) or sub-section
(8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:ۥ
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;
the description and value of the goods or services;
(i)
(ii)
(iii)
the quantity in case of goods and the unit or unit quantity code
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
wed 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.
118.
(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 Delhi 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le 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.
272
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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.
Chapter XV
Anti-Profiteering
12
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
125.
(2)
(3)
(4)
(5)
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.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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;
[PART IV
DELHI GAZETTE : EXTRAORDINARY
273
128.
(111
to order,
(a)
(b)
(c)
(d)
reduction in prices;
return to the recipient, an amount equivalent to the amount not passed on by way of
commensurate reduction in prices along with interest at the rate of eighteen per cent. from
the date of collection of higher amount till the date of return of such amount or recovery of
the amount not re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n issues of local nature shall first be examined by the State level Screening
Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of
section 171, forward the application with its recommendations to the Standing Committee for further action.
129.
Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-
facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or
services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the
matter to Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct 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 rec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nce from the Standing Committee or within such extended period not exceeding a further period of three months
for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation,
furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129
and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply
mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish
non-confidential 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
sum
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f the Authority.- (1) The Authority shall, within a period of three months from the date of receipt of
the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of
reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of
commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in
writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on
the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in
prices, the Authority may order –
134.
(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 e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the State Goods and Services Tax Act of the respective States, as
the case may
be.
136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to
monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which
the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-
rule (1) of rule 123 of these rules;
(c) “interested party” includes-
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
der section 18 (1)(b)]
6.
Date on which goods or services becomes taxable
[For claim made under section 18 (1)(d)]
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed
275
Sr.
GSTIN/
Invoice *
Registration
No.
under CX/
Description
of inputs
held in
Unit
Quantity
Code
Quantity Value
Amount of ITC claimed (Rs.)
No. Date
VAT of
stock, inputs (UQC)
supplier
(As adjusted
by debit
note/credit
note)
Central State UT Integrated
Cess
Tax
Tax
Tax
Tax
contained in
semi-
finished or
finished
goods held
in stock
1
2
3
4
5
6
7
8
9
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)
276
DELHI GAZETTE : EXTRAORDINARY
PART IV]
Details of stock of inputs, inputs contained in s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
I
10. Verification
hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date
dd/mm/yyyy
[PART IV
DELHI GAZETTE : EXTRAORDINARY
Form GST ITC -02
[See rule 41(1)]
277
Declaration for transfer of ITC 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
available
2
Amount of matched ITC to be transferred
3
8. Particulars of certifying Chartered Accountant or Cos
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
). Date from which exemption is effective
[ applicable only for section 18 (4)]
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods
on which input tax credit is required to be paid under section 18(4).
Sr.
GSTIN/
No.
Registration
*Invoice
/Bill of
Description
of inputs
under CX/
entry
held in
Unit
Quantity
Code
Qty Value**
(As
Amount of ITC claimed (Rs.)
VAT of
supplier
stock,
(UQC)
adjusted
by debit
No. Date
inputs
contained
note/credit Central State UT
note)
Tax Tax Tax
Integrated Cess
Tax
in semi-
finished or
finished
goods held
in stock
and capital
1
2
goods
3
4
5
5 (a) Inputs held in stock (where invoice is available)
6
8
9
10
11
12
13
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 avai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion 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 ITC-04
[See rule-45(3)]
Details of goods/capital goods sent to job worker and received back
1.
GSTIN –
2.
(a) Legal name –
3. Period:
(b) Trade name, if any
Quarter –
4. Details of inputs/capital goods sent for job-work
Year-
280
GSTIN
DELHI GAZETTE : EXTRAORDINARY
Challan Challan Description UQC|Quantity Taxable Type of goods
PART IV]
Rate of tax (%)
/ State in
case of
no.
date of goods
value (Inputs/capital
goods)
Central State/ Integrated Cess
tax
UT
tax
unregistered
job-worker
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/
State of job
worker if
Received Original Original|
back/sent
challan challan
No. date
Challan details if
sent to another job
worker
Invoice details Description
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rator
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
[PART IV
(ix) Unlimited Company
(xi) Local Authority
DELHI GAZETTE : EXTRAORDINARY
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
(xiii) Foreign Limited
Partnership
Liability
(xv) Others (Please specify)
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
Premises/Building
City/Town/Locality/Village
Taluka/Block
Floor No.
Road/Street
District
State
State
Latitude
(b)
Contact Information
Office Email Address
Mobile Number
(c)
Nature of premises
Own
Leased
(d)
Others (specify)
Nature of business activity being carried out at above mentioned premises (Please tick applicable)
District
PIN Code
Longitude
Office Telephone number
Office Fax Number
STD
STD
Rented
Consent
Shared
Warehouse/Depot
Godown
Offi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
port No. (in case of foreigners)
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
State
Country (in case of foreigner only)
11.
Particulars
Name
Floor No
Road/Street
District
PIN Code
ZIP code
Details of Authorised Signatory
First Name
Middle Name
Last 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?
Residential Address in India
Yes/No
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
PART IV]
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 woul
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/
UIN
Invoice details
Rate Taxable
Amount
Place of
No.
Date Value
value Integrated
Tax
Central
Tax
State / UT
Tax
Cess
Supply
(Name of
State/UT)
2
3
4
5
6
7
8
9
10
11
4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
284
DELHI GAZETTE : EXTRAORDINARY
Rate
PART IV]
5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh
Place of Supply
Invoice details
(State/UT)
1
No.
Date
2
3
Taxable
Value
Value
4
5
6
Amount
Integrated Tax
7
Cess
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 det
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
RT IV
DELHI GAZETTE : EXTRAORDINARY
8. Nil rated, exempted and non-GST outward supplies
Description
1
285
Nil Rated
Supplies
Exempted
Non-GST
2
(Other than Nil rated/non-GST
supply)
3
supplies
4
8A. Inter-State supplies to registered persons
8B. Intra- State supplies to registered persons
8C. Inter-State supplies to unregistered persons
8D. Intra-State supplies to unregistered persons
9. Amendments to taxable outward 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
Amount
document
of original Debit/Credit Notes or
refund vouchers
GSTIN Inv. Inv. GSTIN Invoice Shipping bill Value
No. Date
No. Date No. Date
Place of
Value
supply
Integrated Central
Tax
Tax
State/
UT Tax
Cess
4
5 6 7
8
9
10
11
12
13
14
15
16
1
2 3
9A. If the invoice/Shipping bill details furnished earlier were incorr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
RY
PART IV]
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of
information furnished in earlier tax period
Rate
Gross Advance Place of supply
Amount
Received/adjusted (Name of State Integrated
2
3
4
Central Tax
5
State/UT Tax
Cess
6
7
I Information for the current tax period
11A.
Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to
output tax liability)
11A (1). Intra-State supplies (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 furnished in 11A(1) 11A(2) 11B(1) 11B(2)
||||||||||S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d nothing has been concealed there from and in case of any reduction in output tax liability the
benefit thereof has been/will be passed on to the recipient of supply.
Place
Date
Instructions –
Signature
Name of Authorised Signatory
Designation/Status..
1.
Terms used:
a.
GSTIN
b.
UIN
C.
UQC
d.
HSN
e.
POS
f.
B to B
g.
B to C
Goods and Services Tax Identification Number
Unique Identity Number
Unit Quantity Code
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
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
4.
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 informatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plies relating to other than reverse charge/ made through e-commerce operator, rate-wise;
Table 4B for supplies attracting reverse charge, rate-wise; and
C.
Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source
under section 52 of the Act, operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient.
6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place
of Supply (POS) column is mandatory in 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
288
DELHI GAZETTE: EXTRAORDINARY
PA
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s (whether inter-State or intra-State)with invoice value upto Rs 2,50,000;
(ii) Taxable value net of debit/credit note raised in a particular tax period and information pertaining to previous tax
periods which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this
table, if required;
(iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the
Act to be provided operator wise and rate wise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce
operator attracting 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 th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
taining to invoices issued before the appointed day under the existing law also to be
reported in this table; and
(vi) Shipping bill to be provided only in case of exports transactions amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in
Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon
along with the respective PoS. It also includes information in Table 11B for adjustment of tax paid on advance
received and reported in earlier tax periods against invoices issued 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
No.
2
Date
3
Value
Rate
Taxable value
4
5
6
Tax amount
7
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
5. Debit notes, credit notes (including amendments thereof) issued during current period
Revised details of document Rate Taxable Place of
Details of original
document
or details of original Debit/
Credit Note
value
supply
(Name of
State/UT
Amount of tax
GSTIN No. Date GSTIN No. Date Value Integrated Tax Tax C
1
2 3
4
5 6
7
8
9
10
11
12
13
14
290
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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 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
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or servi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cl.
Tax
Tax
UT
Tax
Tax
plant and
|machinery)/
Ineligible
for ITC
1
2 3 4
5
6
7
8
9
10
11
12
13
14
15
16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
[PART IV
DELHI GAZETTE : EXTRAORDINARY
291
4B. Inward supplies received from an unregistered supplier
4C. Import of service
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
GSTIN
of
Details of bill of entry Rate Taxable
Amount
value
supplier
No. Date Value
Integrated Cess
Tax
Whether input
/Capital
goods(incl.
plant and
machinery)/
Ineligible for
Amount of ITC
available
Integrated Cess
Tax
12345678 HTC 10 H
6.
5A. Imports
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable Value
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
original invoice
Bill of entry No
Revised details of Rate Taxable
invoice
value
Amount
o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
taxable person
1
2
Exempt supply
3
7A. Inter-State supplies
7B. Intra-state supplies
8. ISD credit received
GSTIN of ISD
ISD Document
Details
ISD Credit received
Amount of eligible ITC
No.
Date
Tax
1
2
3
4
Integrated Central State/
Tax UT Tax
5
6
Cess Integrated Central State/UT Cess
Tax
Tax
Tax
7
8
9
10
11
8A. ISD Invoice
8B. ISD Credit Note
9. TDS and TCS Credit received
GSTIN of Deductor
Gross
GSTIN of e-
Value
Sales
Return
Net Value
Amount
Commerce Operator
Integrated
Tax
Central Tax
State Tax/UT Tax
1
2
3
4
5
6
7
9A. TDS
9B. TCS
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Paid
Place of supply
Amount
(Name of
State/UT)
Integrated
Tax
Central Tax
State/UT Tax
Cess
2
3
4
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)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ms of rule 42(2)(b)
(g) On account of amount paid subsequent to
reversal of ITC
(h) Any other liability (Specify)
B.
Amendment of information furnished in Table No 11 at S. No A in an earlier return
Amendment is in respect of information
furnished in the Month
Specify the information you wish to amend (Drop
down)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce from
Amount
output
liability
Integrated
Tax
Central State CESS
Tax /UT
Tax
1
2
3
4
5
6
ITC claimed on mismatched/duplication of invoices/debit
(a)
Add
notes
(b)
Tax liability on mismatched credit notes
Add
Reclaim on account of rectification of mismatched
(c)
Reduce
invoices/debit notes
(d)
Reclaim on account of rectification of mismatched credit
note
Reduce
(e) Negative tax liability from previous tax periods
Reduce
Tax paid on advance in earlier tax periods and adjusted
(f) with tax on supplies made in current tax period
Reduce
DELHI GAZETTE : EXTRAORDINARY
294
13.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to be made available in GSTR-2 based on auto-populated details received in GSTR-2A;
Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture
inward supplies attracting reverse charge;
(ii)
(iii)
The recipient taxpayer has the following option to act on the auto populated information:
a. Accept,
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. Keep the transaction pending for action (if goods or services have not been received)
(iv)
After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or
not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in
the invoice needs to be filed;
(v)
The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in
possession of invoices and have received the goods or services;
(vi)
Table 4A to be auto populated;
[PART IV
(vii)
(viii)
(ix)
DELHI GAZETTE
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
IGST is computed (IGST is levied
6.
7.
8.
9.
on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer.
Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as
original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions.
Table 7 captures information on a gross value level.
An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible
or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well
as the amount eligible as ITC.
TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in
case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic
Credit Ledger on s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bles)
Place of supply
GSTIN
of supplier
No. Date Value
Invoice details
Rate
Taxable
value
(Name of
State/UT)
Integrated
tax
Central
Tax
State/
UT Tax
Cess
2
3
4
5
6
7
8
9
10
11
4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
GSTIN
of supplier
No.
Date Value
Invoice details
Rate Taxable
Amount of tax
value
Integrated
Tax
Central
Tax
State/
UT Tax
Cess
Place of
supply
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
5. Debit/Credit notes (including amendments thereof) received during current tax period
Details of original
document
Revised details of document Rate Taxable
or details of original Debit/
value
Credit note
Amount of tax
Place of
supply
(Name of
GSTIN No. Date GSTIN No. Datel Value
Integrated Central State/UT Cess State/UT)
Tax
Tax
Tax
123456789 10 11 12 13 14
6. ISD credit (including amendments thereof) received
GSTIN of ISD
1
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note-eligible ITC
ISD Credit note-ineligible
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
CESS
1
2
3
4
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integrated Tax
D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-
[Rate wise]
GSTIN of e-commerce operator
298
DELHI GAZETTE : EXTRAORDINARY
4.2 Intra-State supplies (Net supply for the month)
Rate
Taxable Value
PART IV]
Amount of Tax
Central Tax
State/UT Tax
Cess
3
4
5
1
2
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
[Rate wise]
GSTIN of e-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
1
2
(I)
Inter-State supplies
A
wise]
Amount of Tax
Integra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
Rate of tax
Differential
Taxable Value
Amount of tax
Integrated Tax
Central Tax
State/UT Tax
CESS
2
3
4
5
6
1
(I)
Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit notes/credit
notes]
299
Description
Taxable
value
Amount of tax
Amount of ITC
Integrated
Tax
Central State/ CESS Integrated
Tax
UT
Tax
Central
Tax
State/
UT Tax
CESS
2
3
4
Tax
5
6
7
8
9
10
(I) On account of supplies received and debit notes/credit notes received during the current tax period
(a) Inputs
(b) Input services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce from
Amount
output
liability
Integrated
tax
Central
State /
CESS
tax
UT tax
1
2
3
4
5
(a)
ITC claimed on
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ismatch invoice
ITC
On Undue excess
account claims or exces
of other reduction
ITC
[refer sec
reversal
50(3)]
Credit of
interest on
rectification
of
mismatch
Interest
liability
carry
forward
Delay in
payment
of tax
Total
interest
liability
2
3
4
5
6
7
8
9
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
11. Late Fee
On account of
Central Tax
State/UT tax
1
2
3
Late fee
[PART IV
12. Tax payable and paid
Description
1
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
DELHI GAZETTE : EXTRAORDINARY
Part B
301
Tax
payable
Paid in
cash
Paid through ITC
Tax Paid
Integrated Tax
Central
Tax
State/UT Tax
Cess
2
3
4
5
6
7
8
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
1
(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
14. Refund claimed from Electronic cash ledger
Amount payable
Amount Paid
2
3
Description
1
Tax
Interest
2
3
Penalty
4
Fee
5
Other
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eriod have been filed.
3.
Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on
generation of GSTR-3 by taxpayer.
4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit
ledger and cash ledger.
6.
Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received.
7. Table 4.1 will not include zero rated supplies made without payment of taxes.
8.
Table 4.3 will not include amendments of supplies originally made under reverse charge basis.
9.
Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances
paid and adjustments made out of tax paid on advances earlier.
10. Utilization of input tax credit should be made in accordance with the provisions of section 49.
11. GSTR-3 filed wit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d to furnish the said return within 15 days failing which the tax liability will be assessed
u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so
assessed, you will also be liable to pay interest and penalty as per provisions of the Act.
3. Please note that no further communication will be issued for assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of
the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration
Cancellation order No.
Application Reference Number, if any –
Date
Date –
Consequent upon applying for surrender of registration or cancellation of your registration for the reasons
specified in the order, you were required to submit a final return in form GSTR-10 as required under section 45 of the
Act.
2. It has been noticed that you have not filed the final ret
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Other outward supplies (Nil rated, exempted)
304
DELHI GAZETTE : EXTRAORDINARY
PART IV]
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable
persons and UIN holders
1
Supplies made to Unregistered
Persons
Supplies made to Composition
Taxable Persons
Supplies made to UIN holders
4. Eligible ITC
Place of Supply (State/UT) Total Taxable value
2
3
Amount of Integrated Tax
4
Details
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other than 1 &
2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
Integrated Tax
2
Central Tax
3
State/UT Tax
Cess
4
5
5.
Values of exempt, nil-rated and non-GST inward supplies
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l as adjustment of same against invoices to be adjusted and not shown separately
3) Amendment in any details to be adjusted and not shown separately.
Form GSTR-4
[See rule 62]
Quarterly return for registered person opting for composition levy
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
Auto Populated
Auto Populated
4. Inward supplies including supplies on which tax is to be paid on reverse charge
Year
Quarter
GSTIN
of
supplier
Invoice details
Rate
Taxable
value
Amount of Tax
Place of
No. Date Value
Integrated Central Tax State/UT Tax
Tax
CESS
supply
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier
4D. Import of servic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
T tax Turnover Central Tax State/UT Tax
1
2
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
PART IV]
Rate
Gross
Advance
Paid
2
Place of supply
(Name of State
/UT)
3
Amount
Integrated Tax Central Tax
State/UT Tax
Cess
4
5
6
7
1
(I)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period
[reflected in Table 4 above]
(tax amount to be reduced from output tax liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 8 (I) for an earlier quarter
Amendment relating to information furnished in S.
No.(select)
Year
Quarter
8A(1)
8A(2) 8B(1) 8B(2)
9. TDS Credit receive
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iven 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
308
Instructions:-
1. Terms used:
(a) GSTIN
(b) TDS
DELHI GAZETTE : EXTRAORDINARY
Goods and Services Tax Identification Number
Tax Deducted at Source
PART IV]
2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax
period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current
financial year shall be reported in the preliminary information in Table 3. This information would be required to
be submitted by the taxpayers only in the first year and should be auto-populated in subsequent years.
4. Table 4 to capture information related to inward supplies, rate-wise:
(i)
Table 4A to capture inward supplies from registered supplier other than reverse charge. This
information
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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,
Table 6 to capture details of outward supplies including advance and net of goods returned during the current
tax period.
6.
7.
Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns.
8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments
against invoices issued to be reported in Table 8.
9.
TDS credit would be auto-populated in a Table 9.
Year
Quarter
Form GSTR-4A
[See rules 59(3) & 66(2)]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3. Inward supplies received from registered person inc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2.
(a) Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
Auto Populated
(c) Validity period of registration
3. Inputs/Capital goods received from Overseas (Import of goods
Year
Month
(Amount in Rs. for all Tables)
Details of bill of entry
Rate
No.
Date
Value
1
2
3
4
Taxable
value
5
Amount
Integrated Tax
6
Cess
Amount of ITC available
Integrated Tax
Cess
7
8
9
310
DELHI GAZETTE: EXTRAORDINARY
4. Amendment in the details furnished in any earlier return
PART IV]
Original details
Revised details
Differential ITC
(+/_)
Bill of entry
Bill of entry
Rate Taxable
Amount
value
Amount of ITC
available
No
Date
No
Date
Value
Tax
Integrated Cess Integrated Cess
Tax
Integrated Cess
tax
1
2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
UIN
No.
Invoice details
Date
Rate
Value
Taxable
value
Amount
Place of
Tax
Integrated Central State/ Cess
Tax
UT
Supply
(Name of
Tax
State/UT)
1
2
3
4
5
6
7
8
9
10
11
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
furnished earlier were incorrect
5
7
8
9
Integrated Central
Tax
10
Tax
State/ Cess
UT Tax
11
12
13
14
[PART IV
DELHI GAZETTE : EXTRAORDINARY
311
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 7
Rate of tax
Total taxable
value
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
Tax period for which the details are being revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
10. Total tax liability
4
5
Rate of Tax
Taxable
value
Integrated
Tax
Central
Tax
Amount of tax
State/UT
Tax
CESS
1
2
3
4
5
6
10A. On account of outward supply
10B. On account of differential ITC being negative in Table 4
11. Tax payable and paid
Description
Tax
payable
Paid in
cash
Paid through ITC
Tax Paid
Integrated tax
Cess
1
2
3
4
5
6
(
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures 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
:
Harmonized System of Nomenclature
e.
POS
:
Place of Supply (Respective State)
f.
B to B
:
From one registered person to another registered person
g.
B to C
:
From registered person to unregistered person
2.
GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7
4.
days from the last date of the registration whichever is earlier.
Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC
eligible on such import of goods.
5. Recipient to provide for Bill of Entry information including six di
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ious tax period;
and
Original Debit and credit note details and its amendments.
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 respective
ledgers.
Form GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a person located outside
India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a) Legal name of the registered person –
3.
4.
5.
(b) Trade name, if any –
Name of the Authorised representative in India filing the return –
Period:
Month –
Year-
Taxable outward supplies made to consumers in India
Place of supply
(State/UT)
1
Rate of tax
Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GSTR-6
[See rule 65]
Return for input service distributor
1.
GSTIN
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)
Year
Month
GSTIN
of
supplier
No
Date Value
Invoice details
Rate
Taxable
value
Amount of Tax
Integrated tax
Central Tax
State/UT
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
1
(a) Total ITC available for distribution
(b) Amount of eligible ITC
(c) Amount of ineligible ITC
Integrated tax
Central Tax
2
3
State/UT Tax
CESS
4
5
[PART IV
DELHI GAZETTE : EXTRAORDINARY
5. Distribution of input tax credit reported in Table 4
315
GSTIN of recipient/State, if
recipient is unregistered
ISD invoice
Distribution of ITC by ISD
No.
Date
Integrated Tax
Central Tax
State/UT
Tax
CESS
2
3
4
5
6
7
1
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
6. Amendments in i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t of ineligible ITC
316
DELHI GAZETTE : EXTRAORDINARY
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit distribution
PART IV]
Re-distribution of input tax credit to the correct recipient
GSTIN ISD invoice detail
ISD credit
GSTIN
ISD invoice
Input tax credit redistributed
of
note
original No.
Date
No
Date
of new
recipient
No.
Date Integrated Central
State
CESS
recipient
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
2
3
4
Late fee
11. Refund claimed from electronic cash ledger
Description
1
(a) Central Tax
(b) State/UT Tax
Bank Account Details (Drop Down)
Fee
Other
Debit Entry Nos.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
D 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.
[PART IV
DELHI GAZETTE : EXTRAORDINARY
Form GSTR-6A
[See Rule 59(3) & 65]
Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Year
Month
317
(Amount in Rs. for all Tables)
Amount of Tax
GSTIN
Invoice details
of supplier
Rate Taxable
value
No
Date Value
Integrated tax
2
3
4
5
6
8
Central Tax State UT Tax
9
Cess
10
4. Debit/Credit notes (including amendments thereof) received during current tax period
Details of original document
Revised details of document or details of Debit/Credit Note
GSTIN of No. Date
supplier
GSTIN No. Date Value Rate Taxable
Amount of tax
of
value
Integrated
Centr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
est, late Fee payable and paid
Description
1
(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
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Tax
2
Amount payable
Amount paid
2
3
Interest
Penalty
Fee
Other
3
4
5
6
Debit Entry Nos.
7
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
2
Interest
3
Late fee
4
[PART IV
DELHI GAZETTE : EXTRAORDINARY
319
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
Instru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Y
3. Details of supplies made through e-commerce operator
PART IV]
(Amount in Rs. for all Tables)
GSTIN of
the
supplier
Details of supplies made which attract TCS
Gross value of
supplies made
Value of
supplies
returned
Net amount liable Integrated Tax
for TCS
Amount of tax collected at source
Central Tax
State/UT Tax
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 made
Details of supplies made which attract
TCS
Value of
supply
returned
Amount of tax collected at source
Net
amount
Integrated
Tax
Central State/UT Tax
Tax
liable for
TCS
1
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
1
Amount
in default
2
Amount of interest
Integrated Tax
3
Central Tax
4
State/UT Tax
5
Late payment of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion/Status
Instructions:-
1. Terms Used :-
a.
GSTIN :-
Goods and Services Tax Identification Number
b.
TCS :-
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 having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having UIN
Auto populated
Year
Month
322
DELHI GAZETTE: EXTRAORDINARY
3. Details of inward supplies received
GSTIN of
supplier
1
Invoice/Debit
Note/Credit Note
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Enrolment as Goods and Services Tax Practitioner
(i)
Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii) PAN
(iii) Email Address
(iv)
Mobile Number
Part-A
State/UT-
District –
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
PART B
[PART IV
DELHI GAZETTE : EXTRAORDINARY
323
1.
Enrolling Authority
Centre
State
2.
State/UT
3.
Date of application
4
Enrolment sought as:
5.
Membership Number
5.1
5.2
5.3
6
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
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Commerce
(6) Graduate or Postgraduate degree in Banking
(7) Graduate or Postgraduate degree in Business
Administration
(8) Graduate or P
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
number
Acknowledgment
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:
It is a system generated acknowledgement and does not require any signature.
Note The status of the application can be viewed through “Track Application Status” at dash board on the GST Portal.
Form GST PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
1. Enrolment Number
2.
PAN
3.
Name of the Goods and Services Tax Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Form GST PCT-03
[See rule 83(4)]
Signature of the Enrolment Authority
Name and Designation.
Centre/State
[PART IV
Reference No.
To
Name
Address of the Applicant
GST practitioner enrolment No.
DELHI GAZETTE : EXTRAORDINARY
325
Date
Show Cause Notice for d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 / withdrawal of authorisation for Goods and Services Tax Practitioner
To
The Authorised Officer
Central Tax/State Tax.
Sir/Madam
PART-A
I/We >:
Sr. No.
List of Activities
Check box
1.
To furnish details of outward and inward supplies
2.
To furnish monthly, quarterly, annual or final return
3.
To make deposit for credit into the electronic cash ledger
4.
To file an application for claim of refund
5.
2.
To file an application for amendment or cancellation of registration
The consent of the
(Name of Goods and Services Tax Practitioner) is attached herewith*.
*Strike out whichever is not applicable.
Signature of the authorised signat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r filed by 20th October
2 August N
A.3
Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year
which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the
[PART IV
DELHI GAZETTE : EXTRAORDINARY
327
month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest.
2 Month Refund
B.
B.1
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
12 July Two Months â˜
B.2
Details of Invoices, Debit and Credit Notes of th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er to be filed by 20th November
1
Septemb
2 par One Month
C.3
Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43
and that will become payable in the return of October return to be filed by 20th November
1
Septemb
One Month-
D.
D.1
1
Mismatches/Duplicates that may lead 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 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
Nil/Two
☠September –
Form GST PMT -01
328
DELHI GAZETTE : EXTRAORDINARY
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN-
Name (Legal) –
Trade name, if any
Tax Period –
PART IV]
Act – Centr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
orked out by reducing credit
(amount paid) from the debit (amount payable).
Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Taxable Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
Sr
ZSA
Date
Reference
No.
(dd/
No.
mm/
yyyy)
Demand ID
Demand date –
Stay status Stayed/Un-stayed
Tax
Period, if
applicable
Ledger
used for
discharging
liability
GSTIN/Temporary Id –
Name (Legal) –
Period From
To
Trade name, if any –
(dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All â–¼
Description
Type of
Transaction
Amount debited/credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
[Debit
(DR)
Tax
(Payable)]/
Interest | Penalty Fee Others Total
Tax
[Credit
(CR)
(Paid)]/
(Amount in Rs.)
Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Interest Penalty Fee Others Total
Status
(Stayed
/Un-
s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of return.
7.
Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within
the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the
register at the time of making payment through credit or cash ledger. Debit and credit entry will be created
simultaneously.
Бг
Date
No. (dd/mm/ No.
yyyy)
Form GST PMT-02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
Period From
GSTIN-
Name (Legal) –
Trade name, if any –
To
– (dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
(Amount in Rs.)
Balance available
Reference
Tax
Description
Transactio
Credit/Debit
Period,
if any
(Source of
credit &
purpose of
utilisation)
n Type
[Debit
(DR)/
Credit
(CR)]
Central State
Tax Tax
UT Integrated |CESS Total Central State UT Integrated CESS Total
Tax Tax
Tax Tax Tax
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t ledger on rejection of refund claim
1.
GSTIN-
2. Name (Legal) –
3. Trade name, if any
4.
Address –
5.
Period / Tax Period to which the credit relates, if any –
6. Ledger from which debit entry was made for claiming refund –
7. Debit entry no. and date –
8. Application reference no. and date –
9. No. and date of order vide which refund was rejected
10. Amount of credit.
–
Date –
From
To
cash/credit ledger
Sr. No.
Act
(Central
Tax/State
Tax
Interest
Amount of credit (Rs.)
Penalty
Fee
Other
Total
Tax/UT
Tax
Integrated
Tax/
CESS)
1 2 3 4 5 6 7 8
Signature
Name
Designation of the officer
[PART IV
Note –
DELHI GAZETTE : EXTRAORDINARY
331
'Central Tax' stands for Central Goods and Services Tax; ‘State Tax' stands for State Goods and Services Tax; 'UT
Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax
and 'Cess' stands for Goods and Services Tax(Compensation to States)
Form GST PMT -04
[See rules 85(7), 86(6) & 87(12)]
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id
Name (Legal) –
Trade name, if any
Period From – To
(dd/mm/yyyy)
PART IV]
Act – Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All â–¼
Sr. No.
Date of deposit
/Debit (dd/mm/
yyyy)
Time of
deposit
Reporting date
(by bank)
Reference No.
Tax Period, if
applicable
Description
1
2
3
4
5
6
7
(Amount in Rs.)
Type of Transaction
[Debit (DR)/Credit (CR)]
8
Amount debited / credited (Central Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
Balance
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/Total)
Fee
18
Penalty
17
Others
Total
19
20
Tax
9
Interest
10
Penalty
11
Fee
12
Others
13
Total
14
Tax
15
Interest
16
Note-
1.
2.
3.
Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment
No. of return in case of TDS & TCS credit.
Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
GSTIN of deductor or tax collector at source
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
piry Date
GSTIN
>
Email address
>
Name
(Legal)
Address
>
Mobile No.
>
>
[PART IV
DELHI GAZETTE : EXTRAORDINARY
333
Details of Deposit
(All Amount in Rs.)
Government
Major Head
Tax
Interest
Penalty
Minor Head
Fee
Others
Total
Central Tax
(-)
Integrated
Government of
India
Tax
(-)
State (Name)
UT (Name)
CESS
(-)
Sub-Total
State Tax
(-)
Total Challan Amount
UT Tax
(-)
Total Amount in words
e-Payment
Mode of Payment (relevant part will become active when the particular mode is selected)
(This will include all modes of e-payment
such as CC/DC and net banking. Taxpayer
will choose one of this)
Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
☠Cash
Details of Instrument
Cheque
NEFT/RTGS
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
Name of beneficiary bank
Beneficiary Bank's Indian Financial System Code (IFSC)
Amount
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ted
Tax
Cess
13.
Verification (by authorized 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.
Place
Date
Signature
Name of Authorized Signatory
Designation/Status..
Note –
1.
The application is meant for the taxpayer where the amount intended to be paid is debited from his account
but CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by
concerned bank.
2.
The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
4. 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services
Tax; ‘UT Tax' stands for Union territory Goods and Services Tax; ‘Integrated Tax' stands for Integrated
Goods and Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States).
[P
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be auto populated)
ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports
i. Select the type of supplier/ recipient:
1. Supplier to SEZ Unit
2.
Supplier to SEZ Developer
3.
Recipient of Deemed Exports
Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not
been issued
g.
h.
i.
j.
Any other (specify)
Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Excess payment of tax, if any
Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
b. Name of the Bank
C.
Bank Account Type
d.
Name of account holder
e.
Address of Bank Branch :
f.
IFSC
g.
MICR
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes
No
â˜
336
DELHI GAZETTE : EXTRAORDINARY
DECLARATION [u/s 54(3)(ii)]
I hereby declare that the goods exp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fund application, the incidence of such
tax and interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under rule
96 of the CGST Rules)
10. Verification
I/We hereby solemnly affirm and declare that the information given herein above
is true and correct to the best of my/our knowledge and belief and nothing has been concealed
therefrom.
We declare that no refund on this account has been received by us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 89
Statement 1:
–
(Note: All statements are auto populated from the corresponding returns taxpayer have to select the invoices
accordingly and fields like egm/ebrc to be filled if the same was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,
PART IV]
[PART IV
DELHI GAZETTE : EXTRAO
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
: 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
Place
Date
Statement 2:
Signature of Authorised Signatory
(Name)
Designation/Status
Statement in case of Application under rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Tax Period:
………
No.
Date
Value
Invoice
Goods/ Services
(G/S)
HSN
Date
1 2 3 4 5 15A 15B 6 7 8 9
UQC QTY
Taxable
value
No.
Shipping bill/ Bill of export
Port
Code
Tax payment option
Integrated Tax
Whether tax on
this invoice is paid
on provisional
basis
(Yes/No)
EGM Details
BRC/FIRC
With Integrated
Without
Rate (%)
Amt.
Ref No.
Date
No.
Date
Tax
10
Integrated Tax
11
12
13
14
15C
15D
15E
15F
338
DELHI GAZETTE : EXTRAORDINARY
(* Shipping Bill and EGM are mandatory; – in case of goods;
BRC/FIRC details are mandatory- in case of Services)
Place
Date
Statement 3:
Exports without payment of Tax:
PART IV]
Signature of Aut
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
RY
339
Cess Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22 ARE Date of Payment Details
Rate
(NA)
Amt.
No.
Date
Ref No. Date
14
15
16
17
18
19
20
21
22
23C 23D
23E
23F
23G
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(*In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory
Tax Period:
GSTR 5- Table 6
Col.
Invoice detail
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
EZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/Status
340
DELHI GAZETTE : EXTRAORDINARY
Statement 5:
Statement in case of Application under rule 89 sub rule 2 (g):
Refund by the EOU/ Recipient of Deemed Exports:
Tax Period:
PART IV]
GSTIN/ Name
of
Invoice details
unregistered
supplier
No Date
Goods/
Value Services HSN
Taxable
value
UQC QTY
State (in case
of
unregistered Rate
supplier) (%)
Integrated
Tax
Central Tax
Rate
Amt.
Amt.
(%)
(G/S)
1
2
3
4
5
6
7
24A 24B
8
9 10 11 12
State Tax/
CESS
Col. 20/21/22/23
ARE
Date of Receipt
UT Tax
Col. Col. Col.
State
17 18
Rate
Rate
Amt.
Amt.
(%)
(NA)
19 Integrated
Tax
Central
Tax
Tax/ UT Cess
No.
Date
Tax
13
14
15
16
17
18
19
20
21
22
23
24C
24D
24E
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input service
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate Tax
Tax
Cess
Place of
Supply
Amt.
Amt.
Amt.
Amt.
(only if
different from
[PART IV
DELHI GAZETTE : EXTRAORDINARY
Statement 7:
Statement in case of application filed under rule 89(2)(k)
Refund on account excess payment of tax
Sr. No.
Tax period
Reference no. of
return
Date of
filing
return
2
3
4
Excess amount available in Liability Register
Integrated Tax
5
341
Central
Tax
State Tax Cess
6
7
8
Annexure-2
See rule 89 (2) (m)]
Certificate
This is to certify that in respect of the refund amounting to INR , the incidence of tax and interest, has
not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other
relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause
(c) or clause (d) or clause (f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
,
.
.-Reg.
This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny of your
application, certain deficiencies have been noticed below:
Sr. No.
1.
Description( select the reason from the drop down of the Refund application)
2.
Other { any other reason other than the reason select from the 'reason master'}
You are advised to file a fresh refund application after rectification of above deficiencies
Date:
Place:
Signature (DSC):
Name of Proper Officer:
Designation:
Office Address:
[PART IV
Sanction Order No:
To
DELHI GAZETTE : EXTRAORDINARY
FORM-GST-RFD-04
[See rule 91(2)]
Date:
(GSTIN)
(Name)
(Address)
Provisional Refund Order
Refund Application Reference No. (ARN)
Acknowledgement No.
.Dated
.Dated
.
Sir/Madam,
343
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional
basis:
Sr.
No
Description
i.
Amount of refund claimed
11.
10% of the amount claimed
as refund
(to be sanct
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(4),92(5) & 96(7)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Sir/Madam,
Dated
Refund Sanction/Rejection Order
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where
applicable) is as follows:
*Strike out whichever is not applicable
Sr no
Description
i.
Amount of refund/interest* claimed
ii.
Refund sanctioned on provisional basis (Order
No….date) (if applicable)
111.
Refund
amount inadmissible
>
Central
Tax
State Tax UT Tax
Integrated Cess
Tax
[PART IV
iv.
V.
vi.
DELHI GAZETTE : EXTRAORDINARY
345
Gross amount to be paid (1-2-3)
Amount adjusted against outstanding demand
(if any) under the existing law or under the
Act.
Demand Order No……
Period
date……. Act
Net amount to be paid
*Strike out whichever is not applicable
& 1. I hereby sanction an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ORM-GST-RFD-07
Signature (DSC):
Name:
Designation:
Office Address:
[See rule 92(1), 92(2) & 96(6)]
Date:
Dated
Order for Complete adjustment of sanctioned Refund
Part-A
.
With reference to your refund application as referred above and further furnishing of information/ filing of documents
against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details
below:
346
Refund Calculation
i.
Amount of Refund claimed
ii.
DELHI GAZETTE : EXTRAORDINARY
Integrated Central
Tax
Tax
State Tax
UT Tax
Net Refund Sanctioned on Provisional Basis
(Order No…date)
111.
Refund
amount
inadmissible rejected
>
iv. Refund admissible (i-ii-iii)
V.
Refund adjusted against outstanding demand
(as per order no.) under existing law or under
this law.. Demand Order No…… date……
vi. Balance amount of refund
Nil
Nil
PART IV]
Cess
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the
outstanding
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Y
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
ACKNOWLEDGEMENT No……
ARN..
Dated
347
This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it
appears that refund application is liable to be rejected on account of the following reasons:
Sr No
Description (select the reasons of inadmissibility of
refund from the drop down)
Amount Inadmissible
i.
ii
111
Other{ any other reason other than the reasons mentioned
in 'reason master'}
You are hereby called upon to show cause as to why your refund claim, to the extent of the amount specified above,
should not be rejected for reasons stated above.
If
You are hereby directed to furnish a reply to this notice within fifteen days from the date of service of this notice.
You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
you fail to furnish a reply within the stipulated date or fa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eign countries, etc.
1. UIN
2. Name :
3. Address
4.
Tax Period (Quarter)
: From To
5.
Amount of Refund Claim
:
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
6. Details of Bank Account:
a.
Bank Account Number
b.
Bank Account Type
C.
Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
Amount
[PART IV
1.GSTIN
DELHI GAZETTE : EXTRAORDINARY
349
I
as an authorised representative of > hereby
solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified
by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation/Status:
2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
While examining your request for provisional assessment, it has been
found that the following information/documents are required for processing the same:
>
You are, therefore, requested to provide the information /documents within a period of > from the date of
service of this notice to enable this office to take a decision in the matter. Please note that in case no information is
received by the stipulated date your application is liable to be rejected without any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
1. GSTIN
2. Name
Form GST ASMT-03
[See rule 98(2)]
Reply to the notice seeking additional information
Signature
Name
Designation
3. Details of notice vide which additional information
sought
Notice No.
Notice date
4. Reply
5. Documents filed
6. 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
SMT-05
[See rule 98(4)]
Furnishing of Security
Order No.
Sr. No.
Mode
Reference no. / Debit
entry no. (for cash
Date
payment)
1
2
3
4
Amount
5
Order date
Signature
Name
Designation
Name of Bank
6
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order.
5. Declaration –
(i)
(ii)
(iii)
The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of goods
and/or services in respect of which I/we have been allowed to pay taxes on provisional basis.
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to cover the provisional
assessment in case we fail to furnish the required documents/ information to facilitate finalization of
provisional assessment.
Signature of Authorised Signatory
Name
Des
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e;
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;
352
DELHI GAZETTE: EXTRAORDINARY
PART IV]
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of
provisional assessment under section 60;
And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges, which shall be
demandable after final assessment, are duly paid to the Government along with interest, if any, within thirty days of the
date of demand thereof being made in writing by the said Officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force
and virtue:
AND the President/ Governor shall, at his option
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r 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:
>
[PART IV
DELHI GAZETTE : EXTRAORDINARY
353
You are, therefore, requested to provide the information /documents within a period of > from the date of
receipt of this notice to enable this office to take a decision in the matter. Please note that in case no information is
received by the stipulated date your application is liable to be rejected without making any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
Signature
Form GST ASMT -07
[See rule 98(5)]
Reference No.:
Date
To
GSTIN
Name
Address
Provisional Assessment order No.
dated
Final Assessment Order
Preamble >
Name
Designation
In continuation of the provisional assessment order referred to above and on the basis of information
available/documents furnished, the final assessment
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he application
This has reference to your application mentioned above regarding release of security amounting to Rs.
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 following reasons:
>
Therefore, the application for release of security is rejected.
Reference No.:
To
GSTIN:
Name:
Address:
Tax period –
Form GST ASMT -10
[See rule 99(1)]
Date:
F.Y.-
Signature
Name
Designation
Date
Notice for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have
been noticed:
>
[PART IV
DELHI GAZETTE : EXTRAORDINARY
355
You are hereby directed to explain the reasons for the aforesaid discrepancies by
(date). If no explanation is
received by the aforesaid date, it will
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dated – in response to the notice issued vide reference no.
reply has been found to be satisfactory and no further action is required to be taken in the matter.
dated
Your
Signature
Name
Designation
356
Reference No.:
Το
GSTIN –
Name –
Address –
Tax Period –
DELHI GAZETTE : EXTRAORDINARY
Form GST ASMT – 13
[See rule 100(1)]
Date:
PART IV]
Notice Reference No.-
Preamble – >
F.Y.-
Return Type –
Date –
Assessment order under section 62
The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax
period. From the records available with the department, it has been noticed that you have not furnished the said return till
date.
Therefore, on the basis of information available with the department, the amount assessed and payable by you is as
under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr. No.
Tax Period
Act
Tax
Interest
Penal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
T IV
DELHI GAZETTE : EXTRAORDINARY
357
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 of the provisions of the Act or the rules made thereunder.
In this connection, you are directed to appear before the undersigned on
-(date) at – (time)
Signature
Name
Designation
Reference No.:
Temporary ID
To
Name
Address
Form GST ASMT – 15
[See rule 100(2)]
Date:
Tax Period –
F.Y.-
SCN reference no. –
Date –
Assessment order under section 63
Preamble >
The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an
un-regis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s 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
358
Reference No.:
To
GSTIN/ID
Name
Address
DELHI GAZETTE : EXTRAORDINARY
Form GST ASMT – 16
[See rule 100(3)]
Tax Period –
F.Y.-
Assessment order under section 64
Date:
PART IV]
Preamble >
(address) or in a
It has come to my notice that un-accounted for goods are lying in stock at godown
vehicle stationed at
(address & vehicle detail) and you were not able to, account for these goods or produce
any document showing the detail of the goods.
Therefore, I proceed to assess the tax due on such goods as under:
Introduction
Discussion & finding
Conclusion
Amount assessed and payable (details at Annexure)
Sr. No.
Tax Period
Act
Tax
Interest,
Penalty
Others
(Amount in Rs.)
Total
if any
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
furnished by you vide application referred to above has been considered and found to be in order and the
assessment order no.
dated
stands withdrawn.
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.
Reference No.:
To,
GSTIN
Name
Address
Period F.Y.(s) –
Form GST ADT – 01
[See rule 101(2)]
Date:
Signature
Name
Designation
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the financial year(s)
to
in accordance with the provisions of section 65. I propose to conduct the said audit at my office/at your place of
business on -.
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be
required in this context, and
(ii) furnish such information as may be required and re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er:
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.
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 03
[See rule 102(1)]
Date:
Signature
Name
Designation.
Tax period – F.Y.(s) –
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return /enquiry/investigation/…….. are going on;
And whereas it is felt necessary to get your books of account and records examined and audited by
….(name), chartered accountant / cost accountant nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said chartered accountant / cost
accountant.
Signat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t (Optional)
4.
Status of the Applicant [registered / un-
registered]
5.
Registered Address / Address provided
while obtaining user id
6.
Correspondence address, if different from
above
7.
Mobile No. [with STD/ISD code]
8.
9.
Email address
10.
Telephone No. [with STD/ISD code]
Jurisdictional Authority
>
11.
(i) Name of Authorised representative
Optional
☠(i) Mobile No. Address
362
DELHI GAZETTE : EXTRAORDINARY
Nature of activity(s) (proposed / present) in respect of which advance ruling sought
Category
12.
A.
Factory/Manufacturing
Warehouse/Deport
Office/Sale Office
EOU/STP/EHTP
PART IV]
Wholesale Business
Bonded Warehouse
Leasing Business
Retail Business
Service Provision
Service Recipient
SEZ
Input Service Distributor (ISD)
Works Contract
B. Description (in brief)
13.
14.
15.
16.
(Provision for file attachment also)
Issue/s on which advance ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or services or both
(ii) applicability of a notification
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ny 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 –
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 Applicant/Authorised Signatory
Designation/Status
[PART IV
DELHI GAZETTE : EXTRAORDINARY
Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of app
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
FICATION
(name in full and in block letters), son/daughter/wife of
do hereby
(designation) and that I am
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
competent to make this application and verify it.
Place
Date
Signature
Name of Appellant/Authorised Signatory
Designation/ Status
364
DELHI GAZETTE : EXTRAORDINARY
Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
PART IV]
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
GSTIN, if any User id of the person who had sought advance ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the juris
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rity
1.
GSTIN/Temporary ID/UIN –
2.
Legal name of the appellant –
3.
Trade name, if any –
4.
Address
5.
Order no. –
Order date –
6.
7.
Designation and address of the officer passing the order appealed against –
Date of communication of the order appealed against –
8.
Name of the authorised representative –
9.
Details of the case under dispute –
[PART IV
DELHI GAZETTE : EXTRAORDINARY
365
Brief issue of the case under dispute –
Description and classification of goods/services in dispute-
Period of dispute-
(ii)
(iii)
(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)
10.
Market value of seized goods
Whether the appellant wishes to be heard in person – Yes/No
11.
Statement of facts:-
12.
Grounds of appeal:-
13.
Prayer:-
14.
Amount of demand created, admitted and disputed
Particulars of
Particulars
demand/ refund
d) Fees
e) Other charges
a) Tax/Cess
Central
tax
State/
UT tax
Integrated
tax
Ces
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(c) Interest, penalty, late fee and any other amount payable and paid
Sr. Description
Amount payable
No.
Debit
entry
Amount paid
Integrated
tax
Central
tax
State/UT CESS
tax
no.
Integrated Central
State/UT CESS
tax
tax
tax
1
2
3
4
5
6
7
8
9
10
11
1.
Interest
2.
Penalty
3.
Late fee
4. Others
Whether appeal is being filed after the prescribed period
16.
17.
If 'Yes' in item 17 –
– Yes/No
[PART IV
DELHI GAZETTE : EXTRAORDINARY
(a) Period of delay –
(b) Reasons for delay –
Verification
367
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:
Form GST APL – 02
[See rule 108(3)]
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
1.
Reference Number-
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
5.
Name of the person filing the appeal-
6.
Amount of pre-deposit-
7.
Date of acceptance/rejection of a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mount of
7.
Statement of facts-
8.
Grounds of appeal-
9.
Prayer-
10.
Amount of demand in dispute, if any –
Particulars of
demand/refund,
if any
Particulars
Central
tax
State/UT
tax
Integrated
Cess
Total amount
tax
a) Tax/Cess
demand
b) Interest
any
(A)
e) Other charges
a) Tax/Cess
d) Fees
Amount
b) Interest
under
c) Penalty
dispute
(B)
d) Fees
e) Other charges
Place:
Date:
Form GST APL – 04
Signature>
Name of the Applicant Officer:
Designation:
Jurisdiction:
[See rules 113(1) & 115]
Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
Order no. –
1. GSTIN/Temporary ID/UIN –
2. Name of the appellant-
Date of order –
3. Address of the appellant-
[PART IV
4. Order appealed against-
5. Appeal no.
6. Personal Hearing –
7. Order in brief-
DELHI GAZETTE : EXTRAORDINARY
8.
Status of order- Confirmed/Modified/Rejected
9. Amount of demand confirmed:
Number-
Date-
369
Date-
Particulars
Central tax
State/UT tax
Amount
1
3
Disputed Determined Disputed Determi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(v) Market value of seized goods
Whether the appellant wishes to be heard in person?
10.
Statement of facts
11.
Grounds of appeal
12.
Prayer
13.
Details of demand created, disputed and admitted
Particulars of
demand
14.
rejected >, if
any
(A)
d) Fees
e) Other charges
a) Tax/Cess
Particulars
Central
tax
State/UT
tax
Integrated
Cess
Total amount
tax
a) Tax/ Cess
Amount
demanded/
b) Interest
c) Penalty
Amount
b) Interest
under
dispute
(B)
d) Fees
e) Other charges
a) Tax/ Cess
b) Interest
Amount
admitted
>
(C)
d) Fees
e) Other charges
Details of payment of admitted amount and pre-deposit:
(a) Details of amount payable :
Particulars
Central State/UT
tax
tax
Integrated
tax
Cess
Total amount
Tax/ Cess
Interest
a) Admitted amount
Penalty
Fees
Other charges
b) Pre-deposit (20%
Tax/ Cess
of disputed tax)
[PART IV
DELHI GAZETTE : EXTRAORDINARY
371
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 20% of the disputed admitted tax and
cess)
52
Sr.
No.
1
Sr.
Descri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r. 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)
11
12
13
14
Market value of seized goods-
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 or the
Commissioner of State/Central tax/UT tax, as the case may be-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ross objection
Verification
I.
the respondent, do hereby declare that
what is stated above is true to the best of my information andbelief.
Verified today, the
day of
20…
Place:
Date:
Signature>
373
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:
Designation
Jurisdiction
State / Center –
Name of the State:
GSTIN/Temporary ID/UIN-
Appellate Order no.
Date-
Designation and Address of the Appellate Authority passing the order appealed against-
Date of communication of the order appealed against-
2.
3.
23456
5.
6.
(i)
(ii)
(iii) Period of dispute-
Details of the case under dispute:
Brief issue of the case under dispute-
Description and classification of goods/ services in dispute-
(iv) Amount under dispute:
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7.
Statement of facts-
8.
Gr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of the case under dispute with synopsis
(ii)
(iii)
Period of dispute
Description and classification of goods/ services in dispute
(iv) Amount under dispute
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
Signature
Name of the Officer:
Designation:
Jurisdiction:-
Central tax
State/UT tax
Integrated tax
Cess
[PART IV
DELHI GAZETTE : EXTRAORDINARY
375
(v)
10.
Market value of seized goods
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 herein above is
true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/ Stock Statement
Name:
Designation/Status:
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax (For all registrations on the same
PAN and in the same State)
Registration
No. in
existing law
Balance of ITC of
VAT and [Entry
Tax] in last return
C Forms
F Forms
ITC
reversal
H/I Forms
Transition
Turnover for
which forms
Pending
Difference
tax payable
on (3)
Turnover
for which
forms
Pending
Tax
payable
on (5)
relatable
Turnover
Tax
ITC 2-
(4+6-7+9)
for which
to [(3)
and] (5)
forms
Pending
payable
on (7)
2
3
4
5
6
7
8
9
10
6.
Sr.
Invoice/
NO
No
Document
No.
Invoice /
document
Date
Supplier's
registration
No.
Recipients'
registration No.
under existing
under existing
law
law
Value
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 central tax
credit has been
partially availed
Total cenvat
credit unavailed
under existing law
(admissible as
ITC of central tax)
(9-10)
Details of capital
goods on which
Total
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sections 140(3),
140(4)(b) and 140(6))
Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
Sr. No.
HSN (at 6 digit level)
Unit
Qty.
Value
1
2
3
4
5
Eligible Duties paid on such inputs
6
7A Where duty paid invoices are available
Inputs
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) – Credi
in terms of Rule 117 (inputs
[PART IV
DELHI GAZETTE : EXTRAORDINARY
(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):
Name of Invoice
the
supplier
number
Invoice
date
Description Quantity
UQC
Value
Eligible
duties and
taxes
VAT/[ET]
377
Date on
which
entered in
recipients
books of
account
1
2
3
4
5
6
7
8
9
10
(c) Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to
electronic credit ledger as SGST/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
last
return filed
under the
existing law
pertains
3
return
Balance
eligible
Date of
filing of the
specified in
Column No.
cenvat credit
carried
GSTIN of
receivers (same
PAN) of ITC of
Distribution
document
/invoice
ITC of
CENTRAL
CENTRAL TAX
No.
TAX
transferred
Date
3
forward in the
said last
return
4
5
6
7
8
9
Total
9.
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
Challan
date
3
Type of goods
(inputs/semi-finished/
finished)
Details of goods with job- worker
HSN
Description
Unit
Quantity Value
4
5
6
7
8
GSTIN of Job Worker, if available
☠Total
9
378
DELHI GAZETTE : EXTRAORDINARY
Details of goods held in stock as job worker on behalf of the principal under section 141
b.
Sr. No.
Challan
No.
1
2
Challan
Date
Type of goods
(inputs/semi-finished/
finished)
3
Details of goods with job-worker
PART IV]
HSN
Description
Unit
Quantity
Value
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
val basis
Description Unit
Quantity
Value
1
2
3
4
5
6
7
8
9
10
Total
Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom
Place:
Date:
Signature
Name of Authorised Signatory
Designation/Status
[PART IV
DELHI GAZETTE : EXTRAORDINARY
379
Form GST TRAN – 2
[See Rule 117(4)]
1. GSTIN –
2.
Name of Taxable person –
3. Tax Period: month…… year..
4.
Details of inputs held on stock on appointment date in respect of which he is not in possession of any
invoice/document evidencing payment of tax carried forward to Electronic Credit ledger.
Opening stock for the tax period
HSN (at 6 digit
level)
1
Outward supply made
Closing balance
Unit
Qty.
Qty
Value
Central Integrated
Tax
Tax
ITC
allowed
Qty
2
3
4
5
6
7
8
9
5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at single point)
Opening stoc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =