Karnataka Goods & Service Tax Rules, 2017 and Forms.
04/2017 Dated:- 29-6-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04/2017)
No. FD 47 CSL 2017, Bengaluru, dated: 29.06.2017.
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby makes the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title and Commencement.- (1) These rules may be called the Karnataka Goods and Services Tax Rules, 2017.
(2) The rules from rule 1 to rule 26 shall be deemed to have come into force with effect from the twenty ninth day of June, 2017.
(3) All the other rules shall come into force with effect from the first day of July, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017);
(b) “Form” means a For
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that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days fr
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shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exerc
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e provisions of the Act and these rules.
6. Validity of composition levy.- (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.
(4) Where the proper officer has reasons to
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CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10
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in section 14 of the Integrated Goods and Services Tax Act, 2017 ( Central Act 13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
(2) (a) The Permanent Account Number shall be v
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under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clari
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ch clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under subrule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action, –
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in
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(5) of rule 9.
(4) Every certificate of registration shall be duly signed or verified through electronic verification codeby the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State.- (1) Any person having multiple business verticals within the State, requiring a separate registration for any of its business verticals under subsection (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in
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le 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.-
(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is
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ted or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be duly signed or verified through electronic verification codeby his authorised signatory who shall be
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axable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
(
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tity Number to certain special entities.- (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of subsection (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional p
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relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanen
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plication in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under subrule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the application, or
(b) within a period of seven working days from t
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support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for the cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration.
21. Registration to be cancelled in certain cases.-The registration granted to a person is liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is
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e amount liable to be paid under subsection (5) of section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of th
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e in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.-(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Central Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directl
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shall be furnished within a period of three months or within such further period as may be extended by the Commissioner in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG-20, if it is found, after affording the person an opportunity of being h
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cancel the said registration.
25. Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (Central Act 21 of 2000) or verified by any other mode of signature
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cer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof;
(f) in the case of any other association, by any member of the association or persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the provisions of the Information Technology Act, 2000 (Central Act 21 of 2000).
Chapter IV
Det
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one 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 manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open mark
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charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e.,four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of
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of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received
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ubject to a maximum amount of sixty thousand rupees.
3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4)The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent
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covery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33.Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of
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ntends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on
B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian r
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tegrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not relatedand the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.- (1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by
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red person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to
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pting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under subsection
(4) of thatsection, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 an
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input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount,
“C1”, to be calculated by applying the following formula –
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on ac
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escribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note isincluded in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be-
(i) reduced from the amount to be distributed in the month in which the
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in which such credit note and invoice was issued.
40. Manner of claiming credit in special circumstances.- (1) The input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of se
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egistered person becomes taxable, in the case of a claim under clause (d) of subsection (1) of section 18;
(d) the details furnished in the declarationunder clause (b) shall be duly certified by a practicing chartered accountantor a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) theinput tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, onthe common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for su
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nsferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as
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M GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as 'C2' and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as-
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the
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partly for the purposes other than business and partly for effecting exempt supplies has been identified and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and theremaining amountofcredit on such inputs or input services shall be included in 'T4'.
(2)The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said subrule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates
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other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
(b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of su
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ts for every quarter or part thereof shall be added to the aggregate value 'Tc';
(e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate valueofexempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax per
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eld in stock shall, for the purposes of sub-section (4) of section 18 or sub-section
(5) of section 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax cred
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all be determined in the same manner as specified in clause (b) of sub-rule (1) and the amount shall be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-
(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challan in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST
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ty.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and t
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e is different from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Commissionermay, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of subsection (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies
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ssuing tax invoice.- The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, 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
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the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under 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 an
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rated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” an
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on Number of the supplier if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1)A revised tax in
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supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-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
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recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under ru
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her information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.- (1)For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii)name, address and G
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nsported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by 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 corre
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ble (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found 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 amoun
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stered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts, showing quantitative details of raw materials
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of this Chapter may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a 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 sha
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for such access along with a sample copy in print form of the information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and transporters.- (1)Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01,either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every 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
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an a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall includethe-
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-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 durin
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h the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part Band Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or 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 inel
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the said deductee may include the same in FORM GSTR-2.
(8) The details of tax collected at source furnishedby an e-commerce operator under section 52in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(9) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall includethe-
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
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, und
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the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37and in FORM GSTR-2 under section 38has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieuof FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.-
(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or a
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pt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR-
4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.-Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees
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been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
66.Form and manner of submission of return by a person required to deduct tax at source.-(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be issued by deductor electronically on the basis of the return furnished under sub-rule (1) through the common portal in FORM GSTR-7A.
67. Form and manner of submissi
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ncluding imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purpose of this rule, it is hereby declared that –
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR- 2 that were a
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ough the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.-(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward 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
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supplies shall be communicated to the registered person in FORM GST MIS-1electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be spe
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rson making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be 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
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upply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) Rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.-The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.-The interest to be refunded under subsection (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall 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 amo
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y in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier 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 av
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udited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronicallythrough the common portal either directly or througha Facilitation Centre notified by the Commissioner.
81. Final return.-Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.-(1)Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with 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 othe
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icer for a period of not less than two years; or
(ii) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;
(c) he has passed-
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination o
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in a period of one year from the appointed date.
(4) If any goods and services tax practitioneris found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconductand after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioneron 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 practitionerso authorised shall be allowed to undertake such tasks as indicated in the said authorisation
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le a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitionerto 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 t
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ORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.-(1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amounton the common portal and all amounts payable by him shall be debited to the saidregister.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnishedby 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.
(3) Subject to the provisions of section 49, paym
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ced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Acton 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 wi
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onic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft:
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uch payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlementmode from any bank, the mandate form shall be generated along with the challan on the common portaland the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned 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 t
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fund so claimed is rejected, either fully or partly, the amount debited under subrule
(10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected. Explanation 2.- For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
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) Th
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may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
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
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mber and date of invoices as provided in rule 46 along with the evidence regarding the endorsement specified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration 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 ma
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te supply;
(k) a statement showing the details of the amount of claim on account of excess payment of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause
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ro-rated supply of services) x Net ITC /Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply ofservices where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply ofservices for which the s
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hall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2)The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4)of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of 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 appl
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he Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima faciesatisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding sevendays from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (1) Where, upon examination of the appli
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ns for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08to the applicant, requiring him to furnish a reply inFORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section
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of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03.
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along witha payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward sup
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restrictions or conditions as may be specified in the notification are satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter rules, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2
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rson claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory
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an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (Central Act 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 (Central Act 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, signi
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to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his
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n 60 shall furnish an applicationalong with the documents in support of his request, electronically, in FORM GST ASMT- 01on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall
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t may file an application in FORM GST ASMT- 08for release of security furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09within a period of seven working days from the date of receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and al
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owing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under subsection (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.-(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01in accordance with the provisions ofsub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and books of acco
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on (6) of section 65 in FORM GST ADT-02.
102. Special Audit.-(1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04.
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer in the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-1 and s
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ictional officer referred to in section 100 on the common portal in FORM GST ARA-3 and no fee shall be payable by the said officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all relevant documents accompanying such appeal shall be signed, –
(a) inthe case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority, in accordance with the provisions of sub-secti
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GST APL-01, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy.
Explanation.- For the provisions of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.
109. Application to the Appellate Authority.-(1)An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03,along with the relevant documents,either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.-(1) An appeal to the Appel
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submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be the date of submission of such copy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.-(1)An a
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or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf b
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sub-section (1) of section 117 shall be filed in FORM GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.-Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in
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g laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or subsection (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be, the value added tax charged by the supplier in respect of the goods or services; and
(v) the date on which the receipt of goods or services is entered in the books of account of the recipient.
(3) The amount of credit specified in the application in FOR
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s 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
122. Constitution of the Authority.-The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council.
123. Constitution of the Standing Committee and Screening Committees.-(1)The Council m
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ficer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same 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.
(4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment:
Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two years.
(5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five
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ot passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registration under the Act.
128. Examination of application by the Standing Committee and Screening Committee.-(1) The Standing Committee shall, within a period of two months from the date of receipt of a written application
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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 ofreduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
(3)The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:-
(a) the description of the goods or services in respect of which the proceedings have been initiated;
(b) summary of statement of facts on which the allegations are based; and
(c) the time limit allowed to the interested partie
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isions of section 11 of the Right to Information Act, 2005 (Central Act 22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible.
131. Cooperation with other agencies or statutory authorities.-Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in discharge of his duties.
132. Power to summon persons to give evidence and produce documents.- (1)The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise pow
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where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order –
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.
134. Decision to be taken by
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-For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includesa. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d)”Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.-Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.
By order and in the name of the Governor of Karnataka,
K.S. PADMAVATHI
Under Secretary to Government,
Finance
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Services Tax
Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka hereby makes the following
rules, namely:-
Chapter I
PRELIMINARY
1. Short title and Commencement.- (1) These rules may be called the Karnataka Goods and
Services Tax Rules, 2017.
(2) The rules from rule 1 to rule 26 shall be deemed to have come into force with effect from the
twenty ninth day of June, 2017.
(3) All the other rules shall come into force with effect from the first day of July, 2017.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) ââ¬ÅActâ⬠means the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017);
(b) ââ¬ÅFormâ⬠means a Form appended to these rules;
(c) “section” means a section of the Act;
(d) ââ¬ÅSpecial Economic Zoneâ⬠shall have the same meaning as assigned to it in clause (za) of
section 2 of the Special Economic Zones Act, 2005 (Central Act 28 of 2005);
(e) words and expressions used herein but not defined and def
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option to
pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an
intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an
intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on
the common portal, either directly or through a Facilitation Centre notified by the Commissioner,
prior to the commencement of the financial year for which the option to pay tax under the aforesaid
section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the
provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the
relevant financial year.
(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall
furnish the details of stock, including the inward supply of goods received from unregistered
persons, held by him on the day preceding the date from which he op
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ration to the applicant and his option to pay tax under section 10 shall be effective from the
date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay
tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in the
course of inter-State trade or commerce or imported from a place outside India or
received from his branch situated outside the State or from his agent or principal outside
the State, where the option is exercised under sub-rule (1) of rule 3;
(c) the goods held in stock by him have not been purchased from an unregistered supplier
and where purchased, he pays the tax under sub-section (4) of section 9;
(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of
goods or services o
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e (1) shall be liable to pay tax under sub-section (1) of
section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the
provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and
he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven
days of the occurrence of such event.
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(3) The registered person who intends to withdraw from the composition scheme shall, before
the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified
through electronic verification code, electronically on the common portal.
(4) Where the proper officer has reasons to believe that the registered person was not eligible
to pay tax under section 10 or has contravened the provisions of the Act or provisions of this
Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen
days of the receipt of such notice as to why the option to pay t
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n the date on which the option is withdrawn
or denied, within a period of thirty days from the date from which the option is withdrawn or from
the date of the order passed in FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the
option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of
business in any State or Union territory, shall be deemed to be an intimation in respect of all other
places of business registered on the same Permanent Account Number.
7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition
levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below
shall pay tax under section 10 at the rate specified in column (3) of the said Table:-
Sl. No.
(1)
1.
Category of registered persons
Manufacturers, other than manufacturers of
such goods as may be notified by the
Government
Rate
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ermanent Account Number, mobile number, e-mail address, State in Part
A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre
notified by the Commissioner:
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Provided that a person having a unit(s) in a Special Economic Zone or being a Special
Economic Zone developer shall make a separate application for registration as a business vertical
distinct from his other units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a separate
application for registration as such Input Service Distributor.
(2) (a) The Permanent Account Number shall be validated online by the common portal from
the database maintained by the Central Board of Direct Taxes.
(b) The mobile number declared under sub-rule (1) shall be verified through a one-time
password sent to the said mobile number; and
(c) The e-mail address declared under sub-rule (1) shall be verified through a separate
one-time password sent
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sub-rule (5) shall be issued electronically
only after the said deposit.
9. Verification of the application and approval.- (1) The application shall be forwarded to the
proper officer who shall examine the application and the accompanying documents and if the same
are found to be in order, approve the grant of registration to the applicant within a period of three
working days from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of
any information or any document required to be furnished under the said rule, or where the proper
officer requires any clarification with regard to any information provided in the application or
documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST
REG-03 within a period of three working days from the date of submission of the application and the
applicant shall furnish such clarification, information or documents electronically, i
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icant electronically in FORM GST REG-05.
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(5) If the proper officer fails to take any action, –
(a) within a period of three working days from the date of submission of the application;
or
(b) within a period of seven working days from the date of the receipt of the clarification,
information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25,
where the application for grant of registration has been approved under rule 9, a certificate of
registration in FORM GST REG-06 showing the principal place of business and additional place or
places of business shall be made available to the applicant on the common portal and a Goods and
Services Tax Identification Number shall be assigned subject to the following characters, namely:-
(a) two characters for the State code;
(b) ten characters for the Perm
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ly
signed or verified through electronic verification code, shall be made available to him on the common
portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State.- (1) Any person having
multiple business verticals within the State, requiring a separate registration for any of its business
verticals under subsection (2) of section 25 shall be granted separate registration in respect of each
of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of section 2;
(b) the business vertical of a taxable person shall not be granted registration to pay tax
under section 10 if any one of the other business verticals of the same person is paying
tax under section 9;
(c) all separately registered business verticals of such person shall pay tax under the Act on
supply of goods or services or bot
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at source in accordance with the provisions of section 52 shall
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electronically submit an application, duly signed or verified through electronic verification code, in
FORM GST REG-07 for the grant of registration through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate
of registration in FORM GST REG-06 within a period of three working days from the date of
submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the
proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06
has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source
under section 52, the said officer may cancel the registration issued under sub-rule (2) and such
cancellation shall be communicated to the said person electronically in FORM GST RE
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ry reference number by the common portal for making an advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8
shall be issued electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be duly
signed or verified through electronic verification codeby his authorised signatory who shall be a
person resident in India having a valid Permanent Account Number.
14. Grant of registration to a person supplying online information and database access or
retrieval services from a place outside India to a non-taxable online recipient.- (1) Any person
supplying online information and database access or retrieval services from a place outside India to
a non-taxable
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ranted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount
specified in sub-section (2) of section 27.
16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any
other proceedings under the Act, the proper officer finds that a person liable to registration under
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the Act has failed to apply for such registration, such officer may register the said person on a
temporary basis and issue an order in FORM GST REG-12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order
granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall,
within a period of ninety days from the date of the grant of such registration, submit an application
for registration in the form and manner provided in rule 8 or rule 12:
Provided that where the said person has filed an appeal against the grant of temporary
registration, in such cas
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Facilitation Centre notified by the Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after
filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in
FORM GST REG-06 within a period of three working days from the date of the submission of the
application.
18. Display of registration certificate and Goods and Services Tax Identification Number on
the name board.- (1) Every registered person shall display his certificate of registration in a
prominent location at his principal place of business and at every additional place or places of
business.
(2) Every registered person shall display his Goods and Services Tax Identification Number
on the name board exhibited at the entry of his principal place of business and at every additional
place or places of business.
19. Amendment of registration.- (1) Where there is any change in any of the particulars furnished
in the application for registration
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on under section 29, the proper officer
shall, after due verification, approve the amendment within a period of fifteen working
days from the date of the receipt of the application in FORM GST REG-14 and issue an
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order in FORM GST REG-15 electronically and such amendment shall take effect from
the date of the occurrence of the event warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union
territory shall be applicable for all registrations of the registered person obtained under
the provisions of this Chapter on the same Permanent Account Number;
(c) where the change relates to any particulars other than those specified in clause (a), the
certificate of registration shall stand amended upon submission of the application in
FORM GST REG- 14 on the common portal;
(d) where a change in the constitution of any business results in the change of the Permanent
Account Number of a registered person, the said person shall ap
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period of seven working days from the date of the service of
the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no
reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in
sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an
order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the
application, or
(b) within a period of seven working days from the date of the receipt of the reply to the
notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied for and the amended
certificate shall be made available to the registered person on the common portal.
20. Application for cancellation of registration.- A registered person, other than a person to
whom a registration has been granted under r
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the
effective date of registration.
21. Registration to be cancelled in certain cases.-The registration granted to a person is liable to
be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
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(b) issues invoice or bill without supply of goods or services in violation of the provisions of
the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.
22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the
registration of a person is liable to be cancelled under section 29, he shall issue a notice to such
person in FORM GST REG-17, requiring him to show cause, within a period of seven working days
from the date of the service of such notice, as to why his registration shall not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM
REG-18 within the period specified in the said su
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elf.
23. Revocation of cancellation of registration.- (1) A registered person, whose registration is
cancelled by the proper officer on his own motion, may submit an application for revocation of
cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty
days from the date of the service of the order of cancellation of registration at the common portal,
either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been
cancelled for the failure of the registered person to furnish returns, unless such returns are
furnished and any amount due as tax, in terms of such returns, has been paid along with any
amount payable towards interest, penalty and late fee in respect of the said returns.
(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there
are sufficient grounds for revocation of cancellation of registra
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pose of the application in the manner specified in sub-rule (2) within a period of
thirty days from the date of the receipt of such information or clarification from the applicant.
24. Migration of persons registered under the existing law.-(1) (a) Every person, other than a
person deducting tax at source or an Input Service Distributor, registered under an
existing law and having a Permanent Account Number issued under the provisions of
the Income-tax Act, 1961 (Central Act 43 of 1961) shall enrol on the common portal by
validating his e-mail address and mobile number, either directly or through a
Facilitation Centre notified by the Commissioner.
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(b) Upon enrolment under clause (a), the said person shall be granted registration on a
provisional basis and a certificate of registration in FORM GST REG-25, incorporating
the Goods and Services Tax Identification Number therein, shall be made available to
him on the common portal:
Provided that a taxable person who has been granted mult
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Where the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall, after serving a notice to
show cause in FORM GST REG-27 and after affording the person concerned a reasonable
opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue
an order in FORM GST REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by
issuing an order in FORM GST REG-20, if it is found, after affording the person an opportunity of
being heard, that no such cause exists for which the notice was issued.
(4) Where a certificate of registration has not been made available to the applicant on the
common portal within a period of fifteen days from the date of the furnishing of information and
particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3)
within the said period, the registration shall be deeme
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the common
portal within a period of fifteen working days following the date of such verification.
26. Method of authentication.- (1) All applications, including reply, if any, to the notices, returns
including the details of outward and inward supplies, appeals or any other document required to be
submitted under the provisions of these rules shall be so submitted electronically with digital
signature certificate or through e-signature as specified under the provisions of the Information
Technology Act, 2000 (Central Act 21 of 2000) or verified by any other mode of signature or
verification as notified by the Board in this behalf: Provided that a registered person registered under
the provisions of the Companies Act, 2013 (Central Act 18 of 2013) shall furnish the documents or
application verified through digital signature certificate.
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(2) Each document including the return furnished online shall be signed or verified through
electronic verification code-
(a)
in the case of an ind
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tee or any trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a
person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued
electronically by the proper officer or any other officer authorised to issue such notices or certificates
or orders, through digital signature certificate specified under the provisions of the Information
Technology Act, 2000 (Central Act 21 of 2000).
Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-
Where the supply of goods or services is for a consideration not wholly in money, the value of the
supply shall,-
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of consideration
in money and any such further amount in money as
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and rupees but the open market value of the laptop is not known, the value of the supply of
the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other
than through an agent.-The value of the supply of goods or services or both between distinct
persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are
related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of
like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the value as determined by the
application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient, the value
shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged
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ng groundnuts of like kind and quality to the said
agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply
made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he
exercises the option, the value shall be 90 per cent. of five thousand rupees i.e.,four thousand five
hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be
determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of
goods or services or both is not determinable by any of the preceding rules of this Chapter, the value
shall be one hundred and ten percent of the cost of production or manufacture or the cost of
acquisition of such goods or the cost of provision of such services.
31. Residual method for determination of value of supply of goods or services or both.-Where
the value
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ank of
India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a
currency is not available, the value shall be one per cent. of the gross amount of Indian
Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is
Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the
person changing the money would have received by converting any of the two currencies into
Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
Providedalso that a person supplying the services may exercise the option to ascertain the
value in terms of clause (b) for a financial year and such option shall not be withdrawn
during the remaining part of that financial year.
(b) At the option of the supplier of services, the value in relation to the supply of foreign
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b-rule, the expression ââ¬Åbasic fareâ⬠means that part of the air
fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated for
investment, or savings on behalf of the policy holder, if such an amount is intimated to
the policy holder at the time of supply of service;
(b)
in case of single premium annuity policies other than (a), ten per cent. of single
premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy holder
in the first year and twelve and a half per cent. of the premium charged from the policy
holder in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire premium paid
by the policy holder is only towards the risk cover in life insurance.
(5) Where a taxable supply
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lue
of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be
notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of
Schedule I of the said Act between distinct persons as referred to in section 25, where input tax
credit is available, shall be deemed to be NIL.
33.Value of supply of services in case of pure agent.- Notwithstanding anything contained in the
provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the
recipient of supply shall be excluded from the value of supply, if all the following conditions are
satisfied, namely,-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the
payment to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been
separately indicat
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to the
incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and
approval fee for the name of the company paid to the Registrar of Companies. The fees charged by
the Registrar of Companies for the registration and approval of the name are compulsorily levied on
B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such
expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-
The rate of exchange for the determination of the value of taxable goods or services or both shall be
the applicable reference rate for that currency as determined by the Reserve Bank of India on the
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date of time of supply in respect of such supply in terms of section 12 or, as the case may be,
section 13 of the Act.
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-
Where th
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n respect of the
characteristics, quality, quantity, functional components, materials, and the reputation of the
goods or services or both first mentioned, is the same as, or closely or substantially resembles,
that supply of goods or services or both.
36.
Chapter V
Input Tax Credit
Documentary requirements and conditions for claiming input tax credit.- (1)The input
tax credit shall be availed by a registered person, including the Input Service Distributor, on the
basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with the
provisions of section 31;
(b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of
section 31, subject to the payment of tax;
(c) a debit note issued by a supplier in accordance with the provisions of section 34;
(d) a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules
made thereunder for the assessment of integrated ta
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yable thereon,
within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the
details of such supply, the amount of value not paid and the amount of input tax credit availed of
proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately
following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of
the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section
(2) of section 16.
(2) The amountof input tax credit referred to in sub-rule (1) shall be added to the output tax
liability of the registered person for the month in which the details are furnished.
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(3) The registered person shall be liable to pay interest at the rate notified under sub-section
(1) of section 50 for the period startingfrom the date of availing credit on such supplies tillth
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cified in sub-section (5) of section 17, in
FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input
services referred to in the second proviso to sub-section (4) of section 17 and not covered
under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of
sections 41, 42 and 43, be credited to the electronic credit ledger of the saidcompany or
the institution.
Procedure for distribution of input tax credit by Input Service Distributor.- (1)An Input
Service Distributor shall distribute input tax credit in the manner and subject to the following
conditions, namely,-
(a) the input tax credit available for distribution in a month shall be distributed in the
same month and the details thereof shall be furnishedin FORM GSTR-6in accordanc
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ula –
where,
Câââ¬Å¡Â = (tâââ¬Å¡ÂÃÆ·T) ÃÆââ¬â C
“C” is the amount of credit to be distributed,
“ti” is the turnover, as referred to in section 20, of person R1 during the relevant period,
and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom
the input service is attributable in accordance with the provisions of section 20;
(e)
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the input tax credit on account of integrated tax shall be distributed as input
tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax
shall-
(i) in respect of a recipient located in the same State or Union territory in which
the Input Service Distributor is located, be distributed as input tax credit of
central tax and State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a State or Union territory other than that
of the Input Service Distributor, be distributed as integrated tax and the amount
to be s
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nd such
credit shall be distributed in the month in which the debit note isincluded in the
return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note
to the Input Service Distributor by the supplier shall be apportioned to each
recipient in the same ratio in which the input tax credit contained in the original
invoice was distributed in terms of clause (d), and the amount so apportioned shall
be-
(i) reduced from the amount to be distributed in the month in which the credit
note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so
apportioned is in the negative by virtue of the amount of credit under
distribution being less than the amount to be adjusted.
(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced
later on for any other reason for any of the recipients, including that it was distributed to a wrong
recipient by the Inpu
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(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1)
of section 18, shall be claimed after reducing the tax paid on such capital goods by five
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percentage points per quarter of a year or part thereof from the date of the invoice or such
other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming
eligible to avail the input tax credit under sub-section (1) of section 18 shall make a
declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he
is eligible to avail the input tax credit as aforesaid;
(c) the declaration under clause (b) shall clearly specify the details relating to the inputs
held in stock or inputs contained in semi-finished or finished goods held in stock, or as the
case may be, capital goods-
(i)
on the day immediately preceding the date from which he becomes liable to
pay tax under the
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tion (1) of section 18 shall be verified with the corresponding details furnished by the
corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, onthe
common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the
purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said
goods at the rate of five percentage points for every quarter or part thereof from the date of the issue
of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A
registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or
change in the ownership of business for any reason, furnish the details of sale, merger, de-merger,
amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common
portal along with a request for transfer of unutilized input tax credit lying in his elect
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s or input services, which attract the
provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of
business and partly for other purposes, or partly used for effecting taxable supplies including zero
rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of
business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as
'T';
(b) the amount of input tax, out of T', attributable to inputs and input services intended to
be used exclusively for the purposes other than business, be denoted as Tâââ¬Å¡Â';
(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 T2';
(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
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at where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of 'E/F' shall be calculated by
taking values of 'E' and 'F' of the last tax period for which the details of such turnover are
available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of
exempt supplies and the total turnover shall exclude the amount of any duty or tax levied
under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of
List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and input
services are used partly for business and partly for non-business purposes, be denoted as
'D2', and shall be equal to five per cent. of C2; and
(k) the remainder of the common credit shall be the eligible input tax credit attributed to the
p
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urn for the month of September following
the end of the financial year to which such credit relates, in the manner specified in the said sub-
rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'Dâââ¬Å¡Â' and 'D2'
exceeds the aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨Dâââ¬Å¡Â' and
'D2', such excess shall be added to the output tax liability of the registered person in the
month not later than the month of September following the end of the financial year to
which such credit relates and the said person shall be liable to pay interest on the said
excess amount at the rate specified in sub-section (1) of section 50 for the period starting
from the first day of April of the succeeding financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ââ¬Â¨Dâââ¬Å¡Â'
and 'D2' exceeds the aggregate of the amounts calculated finally in respect of 'Dâââ¬Å¡Â' and 'Dâââ¬Å¡
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ing exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited
to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used
exclusively for effecting supplies other than exempted supplies but including zero-rated
supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic
credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and
(b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of
such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently
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 capi
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e of Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as
Te', and calculated as-
where,
Te= (EÃÆ· F) x Tr
'E' is the aggregate valueofexempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax
period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking
values of 'E' and 'F' of the last tax period for which the details of such turnover are available,
previous to the month during which the said value of ââ¬Â¨E/F' is to be calculated;
Explanation. For the purposes of this clause, it is hereby clarified that the aggregate value of exempt
supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of
List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said
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r capital goods held in stock, the input tax credit involved in the remaining useful
life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months = 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of
integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered
person shall estimate the amount under sub-rule (1) based on the prevailing market 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
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ts and capital goods sent to the job worker.-
(1)The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of
a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in
rule 55.
(3) The details of challan in respect of goods dispatched to a job worker or received from a
job worker or sent from one job worker to another during a quarter shall be included in FORM GST
ITC-04furnished 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 theprincipal 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 princi
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special characters- hyphen or dash and
slash symbolised as ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any combination thereof, unique for
a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
name and address of the recipient and the address of delivery, along with the name of
the State and its code, if such recipient is un-registered and where the value of the
taxable supply is fifty thousand rupees or more;
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(f)
(h)
(j)
(k)
(1)
(m)
(n)
(0)
(p)
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;
Harmonised System of Nomenclature code for goods or services;
description of goods or services;
quantity in case of goods and unit
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such period
as may be specified in the said notification; and
(ii)
the class of registered persons that would not be required to mention the
Harmonised System of Nomenclature code for goods or services, for such period as may
be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-
section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month
for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds
rupees five thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice shall carry an
endorsement ââ¬ÅSUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAXâ⬠or ââ¬ÅSUPPLY
MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF
INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e),
contain the following d
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five days from the date of the
supply of service:
Provided further that an insurer or a banking company or a financial institution, including a
non-banking financial company, or a telecom operator, or any other class of supplier of services as
may be notified by the Government on the recommendations of the Council, making taxable supplies
of services between distinct persons as specified in section 25, may issue the invoice before or at the
time such supplier records the same in his books of account or before the expiry of the quarter
during which the supply was made.
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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
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recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or
abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply
issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other
Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of
supply for the purposes of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31
shall contain the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets
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tax shall be paid at the rate of eighteen
per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State
supply.
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51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall
contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters-hyphen or dash and
slash symbolised as ââ¬Å-â⬠and ââ¬Å/â⬠respectively, and any combination thereof, unique for
a financial year;
(c) date of its issue;
(d) name,
address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
(e) number and date of receipt voucher issued in accordance with the provisions of rule
50;
(f) description of goods or services in respect of which refund is made;
(g) amo
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ication Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the
course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1)A revised tax invoice referred to in section
31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:-
(a) the word “Revised Invoiceââ¬, wherever applicable, indicated prominently;
(b) name, address and Goods and Services Tax Identification Number of the supplier;
(c) nature of the document;
(d) a consecutive serial number not exceeding sixteen characters, in
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ificate of registration to him, may issue revised tax invoices in
respect of taxable supplies effected during the period starting from the effective date of registration
till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of
all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not
exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately
in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the
provisions of section 74 or section 129 or section 130 shall prominently contain the words “INPUT
TAX CREDIT NOT ADMISSIBLEââ¬.
54. Tax invoice in special cases.- (1)An Input Service Distrib
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oice shall include any
document in lieu thereof, by whatever name called, whether or not serially numbered but containing
the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial
institution, including a non-banking financial company, the said supplier shall issue a tax invoice or
any other document in lieu thereof, by whatever name called, whether issued or made available,
physically or electronically whether or not serially numbered, and whether or not containing the
address of the recipient of taxable service but containing other information as mentioned under rule
46.
(3) Where the supplier of taxable service 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 consign
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m the place of
business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen
characters, in one or multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
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(2)
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if
registered;
(iii)name, address and Goods and Services Tax Identification Number or Unique Identity
Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(V) quantity (provisional, where the exact quantity being supplied is not known);
(vi) taxable value;
(vii) tax rate and tax amount
ââ¬â⬢
central tax, State tax, integrated tax, Union t
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before dispatch of the first consignment;
(b)
the supplier shall issue a delivery challan for each of the subsequent consignments,
giving reference of the invoice;
(c)
(d)
each consignment shall be accompanied by copies of the corresponding delivery
challan along with a duly certified copy of the invoice; and
the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and
maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and
correct account of the goods or services imported or exported or of supplies attracting payment of
tax on reverse charge along with the relevant documents, including invoices, bills of supply, 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 maint
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mplete addresses of suppliers from whom he has received the goods or
services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or
services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods
stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under
sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount
of tax payable on such goods as if such goods have been supplied by the registered person.
(7) Every registered person shall keep the books of account at the principal place of business
and books of account relating to additional place of business mentioned in his certificate of
registration and such books of account shall include any electronic form of data stored on any
electro
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of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or
services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or
services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every
principal.
(12) Every registered person manufacturing goods shall maintain monthly production
accounts, showing quantitative details of raw materials or services used in the manufacture and
quantitative details of the goods so manufactured including the waste and by products thereof.
(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 cont
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n 36 and shall, where such
accounts and documents are maintained manually, be kept at every related place of business
mentioned in the certificate of registration and shall be accessible at every related place of business
where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person
shall maintain true and correct records in respect of such goods handled by him on behalf of such
registered person and shall produce the details thereof as and when required by the proper officer.
(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the 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 destruct
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ectronically on the common portal in FORM GST ENR-01, either
directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the
details furnished, a unique enrolment number shall be generated and communicated to the said
person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory
shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details
furnished in FORM GST ENR-01 electronically on the common portal either directly or through a
Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods shall maintain records of
goods transported, delivered and goods stored in transit by him alongwith the Goods and
Services Tax Identification Number of the registered consigner and consignee for each of
his branches.
(b) every owner or oper
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th furnished in FORM
GSTR-1 shall includethe-
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made
to the unregistered persons;
(b) consolidated details of all
–
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-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 andin 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
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missioner, after including therein details of
such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of
section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be
determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on inward
supplies which is relatable to non-taxable supplies or for purposes other than business and cannot
be determined at the invoice level in FORM GSTR-2.
(5) 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 re
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udethe-
61.
(a) invoice wise details of all inter-State and intra-State supplies received from registered
persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
Form and manner of submission of monthly return.-(1) Every registered person other than
a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input
Service Distributor or a non-resident taxable person or a person paying tax under section 10 or
section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-
section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or
through a Facilitation Centre notified by the 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 reg
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r of submission of quarterly return by the composition supplier.-
(1) Every registered person paying tax under section 10 shall, on the basis of details
contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details,
furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either
directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his
liability towards tax, interest, penalty, fees or any other amount payable under the Act or the
provisions of this Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall includethe-
(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 yea
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for the quarter ending September of the succeeding
financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.-Every
registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically
through the common portal, either directly or through a Facilitation Centre notified by the
Commissioner, including therein the details of outward supplies and inward supplies and shall pay
the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this
Chapter within twenty days after the end of a tax period or within seven days after the last day of
the validity period of registration, whichever is earlier.
64. Form and manner of submission of return by persons providing online information and
database access or retrieval services.-Every registered person providing online information and
data base access or retrieval services f
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directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the
common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be issued by deductor
electronically on the basis of the return furnished under sub-rule (1) through the common portal in
FORM GSTR-7A.
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 det
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37and
FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim
of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order,
extend the date of matching relating to claim of input tax credit to such date as may be specified
therein.
Explanation. For the purpose of this rule, it is hereby declared that
70.
–
(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.
Final acceptance of input tax credit and communication thereof.-(1) The final acce
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m electronically in FORM
GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or
before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for the month in which the
discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the output tax liability of the recipient in his return to be
furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made
available.
Explanation.- For the purpose of this rule, it is hereby dec
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e recipient;
(c) credit note number;
(d) credit note date; and
(e)
tax amount:
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Provided that where the time limit for furnishing FORM GSTR-1 under section 37and FORM
GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the
output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order,
extend the date of matching relating to claim of reduction in output tax liability to such date as may
be specified therein.
Explanation.- For the purpose of this rule, it is hereby declared that
74.
–
(i) The claim of reduction inoutput tax liability due to issuanceof credit notes in FORM
GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without
amendment shall be treated as matched if the said recipient has furnished a valid return.
(ii) The claim of reduction in the output tax liability shall be considered as matched
where the amount of output tax liability afte
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y
and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in output tax
liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added
under sub-section (5) of the said section on account of continuation of such discrepancy, shall be
made available to the registered person making such claim electronically in FORM GST MIS- 1 and
the recipient electronically in FORM GST MIS-2 through the common portal on or before the last
date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in which
the discrepancy is made available.
(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) Whe
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ORM GST MIS-1 electronically through the common portal.
76.
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
34
operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared
by the supplier in FORM GSTR-1-
(a) State of place of supply; and
(b) net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been
extended, the date of mat
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e rectifications in the statement to be furnished for the month in which the discrepancy is
made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the
extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM
GSTR-3 for the month succeeding the month in which the details of discrepancy are made available
and such addition to the output tax liability and interest payable thereon shall be made available to
the supplier electronically on the common portal in FORM GST MISââ¬â3.
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:
Prov
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ns 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-
(a) (i)
is a citizen of I
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Foreign University recognized by any Indian
University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of
the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India;
or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf
shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods
and services tax practitionerand issue a certificate to that effect in FORM GST PCT-02 or reject his
application where it is found that the applicant is not qualified to be enrolled as a goods and services
tax practitioner.
(3) The enrolment made under sub-rule (2) shall be val
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der 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
practitioneron 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 practitionerso 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 request for confirmation till
the last date of furnishing of
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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 practitionerto
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.
(10) The goods and services tax practitionershall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically verify
using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall
be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).
84. Conditions for purposes of appearance.-(1) No person shall be eligible to attend before any
aut
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furnishedby 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.
(3) Subject to the provisions of section 49, payment of every liability by a registered person as
per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the
electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited
accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the
amount payable on reverse charge basis, or the amount payable under section 10, any amount
payable towards interest, penalty, feeor any other amount under the Act shall be paid by debiting
the el
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ch registered person eligible for input tax credit under the Acton the common portal
and every claim of input tax credit under the Act shall be credited to the said ledger.
(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
electronic credit ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in h
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under sub-rule (2) shall be made through any of the following modes,
namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank;
or
(iv) Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case of an
Over the Counter payment shall not apply to deposit to be made by –
(a) Government Departments or any other deposit to be made by persons as may be
notified by the Commissioner in this behalf;
38
(b) Proper officer or any other officer authorised to recover outstanding dues from any
person, whether registered or not, including recovery made through attachment or sale
of movable or immovable properties;
(c) Proper officer or any other officer authorised for the amounts colle
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id 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 GST
PMT-07 through the common portal to the bank or electronic gateway through which the deposit
was initiated.
(9) Any amount deducted under section 51 or col
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is hereby clarified that a refund shall be deemed to be
rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer
that he shall not file an appeal.
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88. Identification number for each transaction.-(1) A unique identification number shall be
generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the
case may be.
(2) The unique identification number relating to discharge of any liability shall be indicated in
the corresponding entry in the electronic liability register.
(3) A unique identification number shall be generated at the common portal for each credit in
the electronic liability register for reasons other than those covered under sub-rule (2).
Chapter X
Refund
89. Application for refund of tax, interest, penalty, fees or any other amount.- (1) Any
person, except the persons covered by notification issued under section 55,claiming refund of any
tax, interest, penalty, fees or any other
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by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be
filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out
of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in
the last return required to be furnished by him.
(2) The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences, as applicable, to establish that a refund is due to the applicant:-
(a) the reference number of the order and a copy of the order passed by the proper officer
or an appellate authority or Appellate Tribunal or court resulting in such refund or
reference number of the payment of the amount specified in sub-section (6) of section
107 and sub-section (8) of section 112 claimed as refund;
(b) a statement containing the number and date of shipping bills or bills of
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efund is on account of supply of services made to a Special Economic Zone unit or a
Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special
Economic Zone developer has not availed the input tax credit of the tax paid by the
supplier of goods or services or both, in a case where the refund is on account of supply
of goods or services made to a Special Economic Zone unit or a Special Economic Zone
developer;
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(g) a statement containing the number and date of invoices along with such other
evidence as may be notified in this behalf, in a case where the refund is on account of
deemed exports;
(h) a statement in Annex 1 of FORM GST RFD-01 containing the number and the date of
the invoices received and issued during a tax period in a case where the claim pertains to
refund of any unutilized input tax credit under sub-section (3) of section 54 where the
credit has accumulated on account of the rate of tax on the inputs being higher
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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) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the
expression “invoiceâ⬠means invoice conforming to the provisions contained in section
31;
(ii) where the amount of tax has been recovered from the recipient, it shall be
deemed that the incidence of tax has been passed on to the ultimate consumer.
(3) Where the application relates to refund of input tax credit, the electronic credit ledger
shall be debited by the applicant by an amount equal to the refund so claimed.
(4) In the cas
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manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the
relevant period for zero-rated supply of services and zero-rated supply ofservices
where supply has been completed for which payment had been received in advance in
any period prior to the relevant period reduced by advances received for zero-rated
supply ofservices for which the supply of services has not been completed during the
relevant period;
(E) “Adjusted Total turnover” means the turnover in a State or a Union territory, as defined
under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-
rated supplies, during the relevant period;
(F) ââ¬ÅRelevant periodâ⬠means the period for which the claim has been filed.
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(5) In the case of refund on account of inverted duty structure, refund of input tax credit
shall be granted as per the following formula –
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÃÆ· Ad
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(4)of rule 89, an acknowledgement in FORM GST RFD-02
shall be made available to the applicant through the common portal electronically, clearly indicating
the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54
shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies
to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to
file a fresh refund application after rectification of such deficiencies.
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State
Goods and Service Tax Rules, the same shall also deemed to have been communicated under this
rule along with the deficiencies communicated under sub-rule (3).
(5) Where deficiencies have been communicated in FORM GST RFD-03 under the Central
Goods and Service Tax Rules, the same shall also deemed to have been communicated under this
rule along with
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ule (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 completely adjusted against any
outstanding demand under the Act or
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ble 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
andthesameshall be electronically credited to any of the bank accounts of the applicant mentioned
in his registration particulars and as specified in the application for refund.
(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an
order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund
to be
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e period of delay
for which interest is payable and the amount of interest payable, and such amount of interest shall
be electronically credited to any of the bank accounts of the applicant mentioned in his registration
particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him
on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST
RFD-10 once in every quarter, electronically on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of
goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward
supplies furnished by the corresponding suppliers in FORM GSTR-1.
(2) An acknowledgement for the receipt of the application for refund shall be issued in FORM
GST RFD-02.
(3) The refund of tax paid by the applicant shall be available
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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;
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(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 claim for
refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill
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ansmission of the intimation under sub-rule (5), the proper officer of central tax or
State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST
RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a)
of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as
the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to the Government of
Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where
such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the
integrated tax.
97.
Consumer Welfare Fund.- (1)All credits to the Consumer Welfare Fund shall be made under
sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any
claimant by o
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age 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 (Central Act 14 of 1947) recommended by the Bureau of Indian
Standards to be engaged for a period of five years in viable and useful research activity which has
made, or is likely to make, significant contribution in formulation of standard mark of the products
of mass consumption, the Central Government or the State Government may make an application
for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses
incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant
Member Secretary, but the Committee shall not consider an application, unless it has been inquired
into in material details and recommended for consideration accor
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ns
of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant,
having regard to his financial status, and importance and utility of nature of activity
under pursuit, after ensuring that the financial assistance provided shall not be
misutilised;
(i) to identify beneficial and safe sectors, where investments out of Consumer
Welfare Fund may be made and make recommendations, accordingly;
(j) to relax the conditions required for the period of engagement in consumer
welfare activities of an applicant;
(k) to make guidelines for the management, administration and audit of the
Consumer Welfare Fund.
(9) The Central Consumer Protection Council and the Bureau of Indian Standards
shall recommend to the Goods and Servi
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, allowing payment of tax
on a provisional basis indicating the value or the rate or both on the basis of which the assessment
is to be allowed on a provisional basis and the amount for which the bond is to be executed and
security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-
section (2) of section 60 in FORM GST ASMT-05along with a security in the form of a bank
guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the CentralGoods and Services
Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the
provisions of the Act and the rules made thereunder.
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Explanation. For the purposes of this rule, the expression ââ¬Åamountâ⬠shall include the amount of
integrated tax, central tax, State tax or Union territory tax and cess payable in respect o
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with reference to the information available with him, and in case of any discrepancy, he shall issue a
notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking
his explanation thereto within such time, not exceeding thirty days from the date of service of the
notice or such further period as may be permitted by him and also, where possible, quantifying the
amount of tax, interest and any other amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under
sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and
inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the
proper officer.
(3) Where the explanation furnished by the registered person or the information submitted
under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in
FORM GST ASMT-12.
100. Assessment in ce
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ultiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the
provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01in accordance
with the provisions ofsub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and books of account of the
registered person shall, with the assistance of the team of officers and officials accompanying him,
verify the documents on the basis of which the books of account are maintained and the returns and
statements furnished under the provisions of the Act and the rules made thereunder, the
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correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of
supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and
other relevant issues and record the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepanci
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the State Government shall appoint officer in the rank of Joint
Commissioner as member of the Authority for Advance Ruling.
104.
Form and manner of application to the Authority for Advance Ruling.- (1)An application
for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common
portal in FORM GST ARA-1 and shall be accompanied by a fee of five thousand rupees, to be
deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained therein and all
relevant documents accompanying such application shall be signed in the manner specified in rule
26.
105. Certification of copies of the advance rulings pronounced by the Authority.-A copy of the
advance ruling shall be certified to be a true copy of its original by any member of the Authority for
Advance Ruling.
106. Form and manner of appeal to the Appellate Authority for Advance Ruling.-(1) An appeal
against the advance ruling issued under sub-secti
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y 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.
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Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1)An appeal to the Appellate Authority under sub-
section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents,
either electronically or otherwise as may be notified by the Commissioner, and a provisional
acknowledgement shall be issued to the appellant immediately.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01
shall be signed in the manner specified in rule 26.
(3) A certified copy of the decision or order appealed against shall be submitted within seven
days of filing the
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2) A certified copy of the decision or order appealed against shall be submitted within seven
days of the filing the application under sub-rule (1) and an appeal number shall be generated by the
Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal under sub-section
(1) of section 112 shall be filed along with the relevant documents either electronically or otherwise
as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional
acknowledgement shall be issued to the appellant immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in
FORM GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the manner
specified in rule 26.
(4) A certified copy of the decision or order appealed against alo
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of fine, fee or penalty determined in the order appealed against, subject to maximum
of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of
errors referred to in sub-section (10) of section 112.
111.
Application to the Appellate Tribunal.-(1)An application to the Appellate Tribunal under
sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07,
along with supporting documents on the commonportal.
(2) A certified copy of the decision or order appealed against shall be submitted within seven
days of filing the application under sub-rule (1) and an appeal number shall be generated by the
Registrar.
112. Production of additional evidence before the Appellate Authority or the Appellate
Tribunal.-(1) The appellant shall not be allowed to produce before the Appellate Authority or the
Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by
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itted under sub-rule (1) unless the Appellate Authority or the
Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced
under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the
said authority has been allowed a reasonable opportunity –
(a) to examine the evidence or document or to cross-examine any witness produced by
the appellant; or
(b) to produce any evidence or any witness in rebuttal of the evidence produced by the
appellant under sub-rule (1).
(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the
Appellate Tribunal to direct the production of any document, or the examination of any witness, to
enable it to dispose of the appeal.
TheAppellate
Authority shall,
113. Order of Appellate Authority or Appellate Tribunal.-(1)
along with its order under sub-section (11) of section 107, issue a summary of th
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in connection with any
proceedings under the Act, the Commissioner may, after providing him an opportunity of being
heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on
the appointed day.-(1) Every registered person entitled to take credit of input tax under section 140
shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST
TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax
credit to which he is entitled under the provisions of the said section:
Provided that the Commissioner may, on the recommendations of the Council, extend the
period of ninety days by a further period not exceeding ninety days.
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the
following particulars in
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le taxes and duties or, as the case may be, the value
added tax charged by the supplier in respect of the goods or services; and
(v) the date on which the receipt of goods or services is entered in the books of
account of the recipient.
(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited
to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common
portal.
118.Declaration to be made under clause (c) of sub-section (11) of section 142.-Every person to
whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of
ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1
furnishing the proportion of supply on which Value Added Tax or service tax has been paid before
the appointed day but the supply is made after the appointed day, and the Input Tax Credit
admissible thereon.
119. Declaration of stock held by a principal and agent.-Every person to whom
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he
Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central
tax or have held an equivalent post under the existing law,
to be nominated by the Council.
Constitution of the Standing Committee and Screening Committees.-(1)The Council may
constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State
Government and Central Government as may be nominated by it.
(2) A State level Screening Committee shall be constituted in each State by the State
Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief Commissioner.
50
124. Appointment, salary, allowances and other terms and conditions of service of the
Chairman and Members of the Authority: -(1) The Chairman and Members of the Authority
shall be appointed by the Central Government on the recommendations of a Selectio
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ovided that person shall not be selected as the Chairman, if he has attained the age of
sixty-two years.
(5) The Technical Member of the Authority shall hold office for a term of two years from the
date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is
earlier and shall be eligible for reappointment:
Provided that person shall not be selected as a Technical Member if he has attained the age
of sixty-two years.
125. Secretary to the Authority.-The Additional Director General of Safeguards under the Board
shall be the Secretary to the Authority.
126.
Power to determine the methodology and procedure.-The Authority may determine the
methodology and procedure for determination as to whether the reduction in rate of tax on the
supply of goods or services or the benefit of input tax credit has been passed on by the registered
person to the recipient by way of commensurate reduction in prices.
127.
128.
Duties of the Authority.- It shall be the d
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pecified in the Act; and
(d) cancellation of registration under the Act.
Examination of application by the Standing Committee and Screening Committee.-(1)
The Standing Committee shall, within a period of two months from the date of receipt of a written
application, in such form and manner as may be specified by it, from an interested party or from a
Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in
the application to determine whether there is prima-facie evidence to support the claim of the
51
applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit
of input tax credit has not been passed on to the recipient by way of commensurate reduction in
prices.
(2) All applications from interested parties on issues of local nature shall first be examined by
the State level Screening Committee and the Screening Committee shall, upon being satisfied that
the supplier has contravened the provisions of sec
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mation on the following, namely:-
(a) the description of the goods or services in respect of which the proceedings have
been initiated;
(b) summary of statement of facts on which the allegations are based; and
(c) the time limit allowed to the interested parties and other persons who may have
information related to the proceedings for furnishing their reply.
(4)The Director General of Safeguards may also issue notices to such other persons as
deemed fit for fair enquiry into the matter.
(5)The Director General of Safeguards shall make available the evidence presented to it by
one interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of
three months of receipt of reference from the Standing Committee or within such extended period
not exceeding a further period of three months for reasons to be recorded in writing as allowed by
the Standing Committee and, upon completion
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y authorities in discharge
of his duties.
132.
Power to summon persons to give evidence and produce documents.- (1)The Director
General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the
proper officer to exercise power to summon any person whose attendance he considers necessary
either to give evidence or to produce a document or any other thing under section 70 and shall have
power in any inquiry in the same manner, as provided in the case of a civil court under the
provisions of the Code of Civil Procedure, 1908 (Central Act 5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings
within the meaning of sections 193 and 228 of the Indian Penal Code (Central Act 45 of 1860).
133. Order of the Authority.-(1) The Authority shall, within a period of three months from the
date of receipt of the report from the Director General of Safeguards determine whether a registered
person has passed on the benef
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not claim return of the amount or is not identifiable, and
depositing the same in the Fund referred to in section 57;
(c)
(d)
imposition of penalty as specified under the Act; and
cancellation of registration under the Act.
134.
Decision to be taken by the majority.-If the Members of the Authority differ in opinion on
any point, the point shall be decided according to the opinion of the majority.
135.
Compliance by the registered person.-Any order passed by the Authority under these rules
shall be immediately complied with by the registered person failing which action shall be initiated to
recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act
or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the
State Goods and Services Tax Act of the respective States, as the case may be.
136. Monitoring of the order.-The Authority may require any authority of central tax, State tax or
Union territory tax to monit
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y the documents that the person in charge of a
conveyance carrying any consignment of goods shall carry while the goods are in movement or in
transit storage.
By order and in the name of the Governor of Karnataka,
K.S. PADMAVATHI
Under Secretary to Government,
Finance Department (C.T.-1).
53
à ²¸à ²°à ³Âà ²â⬢à ²¾à ²°à ²¿ à ²®à ³Âà ²¦à ³Âà ²°à ²£à ²¾à ²²à ²¯, à ²Âà ²â⬢à ²¾à ²¸ à ²¸à ³Åâà ²§ à ²ËÅà ²Ÿà ²â⬢, à ²¬à ³â⬠à ²ââ¬Å¡Ã ²ââ¬âà ²³à ³ââ¬Å¡Ã ²°à ³Â, (à ²ªà ²¿7) à ²ªà ³Âà ²°à ²¤à ²¿à ²ââ¬âà ²³à ³Â: 500
53
Form GST CMP -01
[See rule 3(1)]
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person
Manufacturers, other than manufacturers of such goods
(i)
as notified by the Government
(ii)
Supplie
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ent
Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
Any other supplier eligible for composition levy.
6. Financial Year from which composition scheme is opted
7. Jurisdiction
8. Declaration –
Centre
State
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
paying tax under section 10.
9. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation/Status
55
1. GSTIN
Form GST-CMP-03
[See rule 3(4)]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Details of application filed to pay tax under
section 10
6. Jurisdiction
(i) Applicat
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
IN
2. Legal name
3. Trade name, if any
4.Address of Principal Place of business
5. Category of Registered Person
(i)
Manufacturers, other than manufacturers
of such goods as may be notified by the
Government
(ii)
Suppliers making supplies referred to in
clause (b) of paragraph 6 of Schedule II
(iii)
Any other supplier eligible for
composition levy.
6. Nature of Business
7. Date from which withdrawal from composition scheme is sought
8. Jurisdiction
Centre
DD
MM YYYY
State
9. Reasons for withdrawal from composition scheme
10. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation/Status
Note – Stock statement may be furnished separately for availing input tax credit on the stock available on
the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.
Reference N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
use
GSTIN
1.
Details of the show cause
2.
notice
Reference no.
Date
Legal name
3.
Trade name, if any
4.
Address of the Principal
5.
Place of Business
6.
Reply to the notice
List of documents uploaded
7.
Verification
8.
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.
Date
Place
Signature of the Authorised Signatory
Note
1. The reply should not be more than 500 characters. In case the same is more than 500 characters,
then it should be uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.
Reference No. >
To
60
60
Form GST CMP-07
[See rule 6(5)]
Date-
GSTIN
Name
Address
Application Reference No. (ARN)
Date
Order for acceptance / rejection of reply to show cause notice
This has reference to your reply dated
reference no.
dated
filed in response to the show cause notice issued vide
Your reply has been examined and the same has been
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ction 52 and a person supplying online
information and database access or retrieval services from a place outside India to a non-taxable
online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
(i) Legal Name of the Business:
Part-A
State/UT
District –
(ii)
(As mentioned in Permanent Account Number)
Permanent Account Number :
(Enter Permanent Account Number of the Business; Permanent Account Number of
Individual in case of Proprietorship concern)
(iii) Email Address:
(iv) Mobile Number:
Note-Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorised signatory filing the application shall provide his mobile number and email address.
Part-B
1.
Trade Name, if any
2.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability
Pa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
h liability to register arises
DD/MM/YYYY
9.
Are you applying for registration as a casual taxable
person?
Yes
No
10.
If selected,,Yesâââ¬â¡ in Sr. No. 9, period for which
registration is required
From
To
DD/MM/YYYY
DD/MM/YYYY
11.
If selected ââ¬Å¾Yes in Sr. No. 9, estimated supplies and estimated net tax liability during the period
of registration
Sr. No.
Type of Tax
(i)
Integrated Tax
(ii)
Central Tax
(iii)
State Tax
(iv) UT Tax
(A)
Cess
Total
Turnover (Rs.)
Net Tax Liability (Rs.)
Payment Details
Challan Identification
Amount
Date
Number
12.
Are you applying for registration as a SEZ Unit?
Yes
No
(i) Select name of SEZ
âËÅââ¬Â¨
(ii) Approval order number and date of order
(iii) Designation of approving authority
13.
Are you applying for registration as a SEZ Developer?
Yes
No
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Designation of approving authority
14.
Reason to obtain registration:
63
âÅâââ¬Å
(i) Crossing the threshold
(ii) Inter-State
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Identify Number/Foreign Company Registration
Number
Limited Liability Partnership Identification Number/Foreign
Limited Liability Partnership Identification Number
Importer/Exporter Code Number
Registration number under Medicinal and Toilet
Preparations (Excise Duties) Act
Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16. (a) Address of Principal Place of Business
Building No./Flat No.
Floor No.
Name of the Premises/Building
City/Town/Locality/Village
Taluka/Block
State
Latitude
(b) Contact Information
Office Email Address
Mobile Number
(c) Nature of premises
Own
Leased
Rented
64
Road/Street
District
PIN Code
Longitude
Office Telephone number
STD
Office Fax Number
STD
Consent
Shared
Others (specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Supplier of services
Office/Sale Office
Leas
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ict
PIN Code
Longitude
Mobile Number
(c) Nature of premises
Own
Leased
Rented
Office Telephone number
STD
Office Fax Number
STD
Consent
Shared
Others
(specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory/Manufacturing
Warehouse/Depot
Office/Sale Office
Wholesale Business
Bonded Warehouse
Leasing Business
Retail Business
Supplier of services
Recipient of goods or
services
EOU/STP/EHTP
Works Contract
Export
66
[ Import Others (specify)
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
Permanent Account Number
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Director Identification Number (if
any)
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of
foreigners)
Residential
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t Name
Middle Name
Last Name
Name of Person
Designation/Status
Mobile Number
Email address
Telephone No. with STD
FAX No. with STD
68
24. State Specific Information
Profession Tax Enrolment Code (EC) No.
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise
License is held
(a) Field 1
(b) Field 2
(c)
(d)
(e) Field n
25. Document Upload
A customized list of documents required to be uploaded (refer rule 8) as per the field values in the
form.
26. Consent
I on behalf of the holder of Aadhaar number
> is hereby authorised, vide resolution no… dated….. (copy
submitted herewith), to act as an authorised signatory for the business > for whichapplication
for registration is being filed under the Act. All his actions in relation to this
business will be binding on me/us.
Signature of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory
I > her
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es etc. in case the business declares a person as Authorised Signatory.
4. The following persons can digitally sign the application for new registration:-
Constitution of Business
Proprietorship
Person who can digitally sign the application
Proprietor
Managing/Authorised Partners
Private Limited Company
Partnership
Hindu Undivided Family
Karta
Managing/Whole-time Directors
Managing/Whole-time Directors
Members of Managing Committee
Person In charge
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others (specify)
Managing/Whole-time Director
Managing/ Whole-time Director
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
5. Information in respect of authorised representative is optional. Please
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er successful validation of all the filled up information.
9. Status of the application filed online can be tracked on the common portal by entering Application
Reference Number (ARN) indicated on the Acknowledgment.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business verticals within a State, requiring a separate registration for
any of its business verticals shall need to apply separately in respect of each of the vertical.
13. After approval of application, registration certificate shall be made available on the common
portal.
14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary
details in PART -A of the application which can be used for filling up details in PART-B of the
application. TRN will be available on the common portal for a period of 15 days.
15. Any person who applies for registration under rule 8 may give an option to pay tax under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng to Application for >
Date-
Date:
This is with reference to your > application filed vide ARN <> Dated
-DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following
reasons:
1.
2.
3.
You are directed to submit your reply by
(DD/MM/YYYY)
*You are hereby directed to appear before the undersigned on
(HH:MM)
(DD/MM/YYYY) at
If no response is received by the stipulated date, your application is liable for rejection. Please note that
no further notice / reminder will be issued in this matter
Signature
Name of the Proper Officer:
Designation:
Jurisdiction:
*Not applicable for New Registration Application
75
Form GST REG-04
[See rule 9(2)]
Clarification/additional information/document
for >
1.
Notice details
Reference No.
Date
2.
Application details
Reference No
Date
3.
GSTIN, if applicable
4.
Name of Business
(Legal)
5.
Trade name,
if any
6.
Address
7.
Whether any modification in the application for registration or fields is required.-
8.
Additiona
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ance with the provisions of the Act.
dated
within the time specified
You have not replied to the notice issued vide reference no.
therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.
Signature
Name
Designation
Jurisdiction
Registration Number:
1.
Legal Name
2.
Trade Name, if any
3.
Constitution of Business
4.
Address of Principal Place
of Business
77
GOVERNMENT OF KARNATAKA
Department of Commercial Taxes
Form GST REG-06
[See rule 10(1)]
Registration Certificate
5.
Date of Liability
DD/MM/YYYY
6.
Period of Validity
From
DD/MM/YYYY
To
DD/MM/YYYY
(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
7.
Type of Registration
8. Particulars of Approving Authority
Centre
State
Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.
Goods and Services Tax Identification Number
Details of Additio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mentioned in Permanent Account
Number/Tax Deduction and Collection Account Number)
(ii)
Permanent Account Number
(Enter Permanent Account Number of the Business; Permanent Account Number of
Individual in case of Proprietorship concern)
(iii)
Tax Deduction and Collection Account Number
(Enter Tax Deduction and Collection Account Number, if Permanent Account Number is
not available)
(iv)
Email Address
(v) Mobile Number
Note -Information submitted above is subject to online verification before proceeding to fill up Part-B.
Part-B
1
Trade Name, if any
2
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(ii) Partnership
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability
Partnership
(xv) Others (Please specify)
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng tax/collecting tax
Name
Father s Name
Photo
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
First Name
DD/MM/YYYY
Email
address
Middle Name
Last Name
Gender
Director Identification Number (if any)
Permanent Account Number
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of Foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
State
13. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
Name of Father
83
883
Locality/Village
PIN Code
First Name
Middle Name
Last Name
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Telephone No. with STD
Designation/Status
Email address
Director Identification
Number (if any)
Aadhaar Number
Permanent Account
Number
Are
you a citizen of India? Yes/No
Passport No. (in case of
foreigners)
Residential Address (Within the Country)
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Villag
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Account Number)
(vi) Permanent Account Number of the Authorised Signatory
(vii)
Email Address of the Authorised Signatory
(viii) Mobile Number of the Authorised Signatory (+91)
Note Relevant information submitted above is subject to online verification, where practicable, before proceeding to
fillup Part-B.
Part -B
Details of Authorised Signatory (should be a resident of India)
First Name
Photo
Gender
Middle Name
Designation
Date of Birth
Father s Name
Nationality
Aadhaar
Address of the Authorised signatory.
Period for which registration
From
2.
is required
DD/MM/YYYY
Last Name
Male / Female / Others
DD/MM/YYYY
Address line 1
Address Line 2
Address line 3
ÃŽ¤ÃŽ¿
DD/MM/YYYY
3
Turnover Details
4
5
88
Estimated Turnover (Rs.)
Estimated Tax Liability (Net) (Rs.)
Intra- State
Inter-State
Central State
Tax Tax
UT Tax
Integrated Tax Cess
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity – Address of the Office)
Address Line 1
Address Line 2
Address
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to be uploaded as evidence are as follows:-
1.
2.
3
4
Proof of Principal Place of Business:
(a) For own premises ââ¬â
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of
the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of
the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
same documents may be uploaded.
Proof of Non-resident taxable person:
Scanned copy of the passport of the Non-resident taxable person with VISA details. In case of a
business entity incorporated or established outside India, the application for regis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Managing Committee of Associations/Board of Trustees etc.) of (name of
registered person) hereby solemnly affirm and declare that > is hereby authorised, vide resolution no… dated…..
(Copy submitted herewith), to act as an authorised signatory for the business > for which
application for registration is being filed under the Act. All his actions in relation to this
business will be binding on me/ us. Signature of the person competent to sign
–
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorised signatory Acceptance as an authorised signatory
|I > hereby solemnly accord my acceptance to act as
authorised signatory for the above referred business and all my acts shall be binding on the
business.
Place:
Date:
Signature of Authorised Signatory
Designation/Status:
90
90
Instructions for submission of application for registration as Non-Resident Taxable Person.
1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tal Signature Certificate class 2 and
above
e-Signature
or
as may be notified
6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and
Acknowledgment Receipt Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the common portal.
8. No fee is payable for filing application for registration
9. Authorised signatory shall be an Indian national and shall not be a minor.
91
Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base
access or retrieval services from a place outside India to a person in India, other than a
registered person.
Part-A
State/UT-
Legal Name of the person
(ii)
Permanent Account Number of the person, if any
District –
(iii) Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(iv)
Name of the Authorise
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
values in the form
Declaration
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.
7
hereby declare that I am authorised to sign on behalf of the Registrant. I would charge
and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
Government of India.
Place:
Date:
Signature
Name of Authorised Signatory:
Designation:
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
the passport and photograph.
List of documents to be uploaded as evidence are as follows:-
1.
2.
3
Proof of Place of Business in India:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
name of the Proprietor / Business Concern –
93
86
4
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution
of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that > to act as an authorised signatory for
the business > for which application for registration is being filed/ is
registered under the Goods and Service Tax Act, 20
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No.
1.
Full Name
Designation/Status Signature
Acceptance as an authorised signatory
I> hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1. The application can be filed online before the expiry of the period of validity.
2. The application can only be filed when advance payment is made.
3. After successful filing, Application Reference Number will be generated which can be used to track
the status of the application.
95
Reference Number –
Form GST REG-12
[See rule 16(1)]
Date:
To
(Name):
(Address):
Temporary Registration Number
Order of Grant of Temporary Registration/ Suo Moto Registration
Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the
business premises are given as under:
Details of person to whom temporary registration granted
Name and Legal Name, if applicable
1.
Gender
2.
Father s Name
3.
Date of Birth
4.
Address
of Building No./ Flat No.
5.
the Person
Floor No.
Name of Premises/ Building
Road/Street
Town/City/Locality/ Village
Block Tal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1. Type of Entity (Choose one)
UN Body
Embassy
Other Person
District –
2. Country
3. Notification Details
4. Address of the entity in State
Building No./Flat No.
Name of the Premises/Building
City/Town/Village
Block/Taluka
Notification No.
Date
Floor No.
Road/Street
District
Latitude
State
Contact Information
Email Address
Fax Number
7. Details of Authorised Signatory, if applicable
Longitude
PIN Code
Telephone number
Mobile Number
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation/Status
Permanent Account Number
Are you a citizen of India?
Yes/No
Residential Address
Building No/Flat No
Name of the
Premises/Building
| Town/City/Village
Block/Taluka
State
98
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
8
Bank Account Details (ad
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lace:
Date:
Or
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
99
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by
the Government.
â⬢
â⬢
â⬢
â⬢
Every person required to obtain a unique identity number shall submit the application electronically.
Application shall be filed through common portal or registration can be granted suo-moto by proper
officer.
The application filed on the common portal is required to be signed electronically or through any other
mode as specified by the Government.
The details of the person authorised by the concerned entity to sign the refund application or otherwise,
should be filled up against the “Authorised Signatory details” in the application.
100
Form GST REG-14
[See rule 19(1))]
Application for Amendment in Registration Particulars
(For all types of registered persons)
1. GSTIN/UIN
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No
Field Name
E
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of any business results in change of the Permanent Account
Number of a registered person, the said person shall be required to apply for fresh registration.
5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time
to time, shall be carried out only after online verification through the common portal.
6.
All information related to Permanent Account Number, Aadhaar, Director Identification Number,
Challan Identification Number shall be validated online by the system and Application
ReferenceNumber (ARN) will be generated after successful validation of necessary field.
7.
Status of the application can be tracked on the common portal.
8.
No fee is payable for submitting application for amendment.
9.
Authorised signatory shall not be a minor.
Reference Number – >
To
(Name)
(Address)
Registration Number (GSTIN/UIN)
102
Form GST REG-15
[See rule 19(1)]
Date DD/MM/YYYY
Application Reference No. (ARN)
Dated DD/MM/YYYY
Order of Amendment
This has refe
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leading to change in Permanent
Account Number
Death of Sole Proprietor
Others (specify)
7. In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
etc.
Goods and Services
(i)
Tax Identification
Number
(ii)
(a) Name (Legal)
(b) Trade name, if
Any
(iii) Address of Principal
Place of Business
Building No./ Flat No.
Name of Premises/ Building
City/Town/Village
Block/Taluka
Floor No.
Road/Street
District
Latitude
State
Mobile (with country code)
email
8.
Date from which registration is to be cancelled.
9
Particulars of last Return Filed
(i)
Tax period
(ii)
Application Reference Number
(iii)
Date
10.
104
Longitude
PIN Code
Telephone
Fax Number
Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of
registration.
Value
of
Input Tax Credit/ Tax Payable (whichever is
higher) (Rs.)
Description
Stock Central
(Rs.)
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
Inputs
Inputs contain
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llowing persons shall digitally sign application for cancellation, as applicable:
Constitution of Business
Person who can digitally sign the application
Proprietorship
Partnership
Hindu Undivided Family
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Proprietor
Managing Authorised Partners
Karta
Managing/Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Directors/ Chief Executive Officer
Managing/Whole-time Directors/ Chief Executive Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
In case of death of sole proprietor, application shall b
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me)
(Address)
106
Form GST REG -17
[See rule 22(1)]
>
Show Cause Notice for Cancellation of Registration
Whereas on the basis of information which has come to my notice, it appears that your registration is
liable to be cancelled for the following reasons: –
1
2
3
You are hereby directed to furnish a reply to this notice within seven working days from the date
of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits
Place:
Date:
Signature
Designation
Jurisdiction
107
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1. Reference No. of Notice
Date of issue
2.
GSTIN/UIN
3.
Name of business (Legal)
4.
Trade name,
if any
5. Reply to the notice
6.
List of documents uploaded
7.
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n and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that may be
found to be payable you on submission of final return furnished by you.
You are required to pay the following amounts on or before (date) failing which the amount
will be recovered in accordance with the provisions of the Act and rules made thereunder.
Head
Tax
Interest
Penalty
Others
Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Place:
Date:
Signature
Designation
Jurisdiction
Reference No. –
To
Name
Address
109
FORM GST REG-20
[See rule 22(4)]
Date
GSTIN/UIN
Show Cause Notice No.
This has reference to your reply dated
Date
Order for dropping the proceedings for cancellation of registration
in response to the notice to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:
Place:
Date:
>
Signa
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may apply for
revocation of cancellation of registration, within thirty days from the date of service of the order of
cancellation of registration at the common portal No application for revocation shall be submitted if the
registration has been cancelled for the failure to furnish returns unless such returns are furnished and
any amount due as tax in terms of such returns has been paid along with any amount payable towards
interest, penalty and late fee payable in respect of the said returns.
Any change in the mobile number or the e-mail address of authorised signatory submitted as amended
from time to time, shall be carried out only after online verification through the common portal in the
manner provided
â⬢
Status of the application can be tracked on the common portal.
â⬢
No fee is payable for filing application for revocation of cancellation.
Reference No.
–
ÃŽ¤ÃŽ¿
GSTIN/UIN
(Name of Taxpayer)
(Address)
Application Reference No. (ARN)
111
Form GST REG-22
[See rule 23(
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ed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed
date and time, the case will be decided ex parte on the basis of available records and on merits
Signature Name of the
Proper Officer Designation
Jurisdiction
113
Form GST REG-24
[See rule 23(3)]
Reply to the notice for rejection of application for revocation of cancellation of registration
1. Reference No. of Notice
2. Application Reference No.
(ARN)
3. GSTIN, if applicable
Date
Date
4. Information/reasons
5.
List of documents filed
6.
Verification
I
hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
Name
Designation/Status
114
GOVERNMENT OF KARNATAKA
Department of Commercial Taxes
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional
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orporate Identify Number/Foreign Company
Registration
9
Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership
Identification Number
Import/Exporter Code Number
Registration Under Duty Of Excise On
10
11
Medicinal And Toiletry Act
12
Others (Please specify)
Registration Number
Date of Registration
116
10. Details of Principal Place of Business
Building No. /Flat No.
Name of the Premises/Building
Locality/Village
State
Latitude
Contact Information
Office Email Address
Mobile Number
Floor No
Road/Street
District
PIN Code
Longitude
Office-Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
10A. Nature of Possession of Premises
10B. Nature of Business Activities being carried out
Factory/Manufacturing
Wholesale Business
Retail Business
Warehouse/Depot
Bonded Warehouse
Service Provision
Office/Sale Office
Leasing Business
Service Recipient
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD)
Works Contract
Others (Specify)
11. Details of Addi
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time Director/Members of Managing
Committee of Associations/Board of Trustees etc.
Name
Name of Father/Husband
DD/MM/YYYY
Gender
Date of
Birth
Mobile Number
Telephone Number
Identity Information
Designation
Permanent
Account
Number
Are you a citizen of India?
Residential Address
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Email Address
Director Identification Number
Aadhaar Number
Passport Number
15. Details of Primary Authorised Signatory
Name
Name of Father/Husband
Date of Birth
Mobile Number
Telephone Number
Identity Information
Designation
Floor No
Road/Street
District
PIN Code
DD/MM/
YYYY
Gender
Email Address
Director Identification Number
Permanent Account Number
Are you a citizen of India?
Residential Address
118
Aadhaar Number
Passport Number
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Add More
List of Documents Uploaded
Floor No
Road/Street
District
PIN Code
A customized list of documents required to be uploaded
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a person deducting tax at source or an Input Service Distributor, registered
under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961
(Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile
number.
2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax
Identification Number therein, shall be made available to him on the common portal:
3. Authorisation Form:-
For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the
Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I
___
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc)
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address and Mobile number of the Primary Authorised Signatory are to be provided. The
Email address and Mobile Number would be filled as contact information of the Primary Authorised
Signatory.
E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
user id and password after first login.
â⬢ Taxpayer shall require to fill the information required in the application form related details of
Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of
Authorised signatories.
â⬢
â⬢
Information related to additional place of business, Bank account, commodity in respect of goods and
services dealt in (top five) are also required to be filled.
Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Com
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tution of business: Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,
Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
Proof of Principal/Additional Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) and (b) above-
A
copy of the Consent Letter with any document in support of the ownership of the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
Bank Ac
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and Managing
Director/Whole Time Director/ Chief Executive
Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
Officer
Managing/ Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
121
Limilted Liability Partnership
Local Authority
Statutory Body
Foreign Company
Foreign Limited Liability Partnership
Others
Officer
Designated Partners
Chief Executive Officer or Equivalent
Chief Executive Officer or Equivalent
Authorised Person in India
Authorised Person in India
Person In charge
Type of Applicant
Private Limited Company
Application is required to be mandatorily digitally signed as per following :-
â⬢
Sl. No
1.
Digital Signature required
Digital Signature Certificate(DSC)
Class 2 and above
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
2.
Other than above
Digital S
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uire any signature
123
Reference No.
To
Provisional ID
Name
Form GST REG-27
[See rule-24(3)]
Address
Application Reference Number (ARN) âââ¬ââ⬡
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated Ãâ·
The application has been examined and the
same has not been found to be satisfactory for the following reasons:-
1
2
You are hereby directed to show cause as to why the provisional registration granted to you
shall not be cancelled.
Date
Place
Signature
Name of the Proper Officer
Designation
Jurisdiction
124
Reference No. –
To
Form GST REG-28
[See rule 24(3)]
>
Name
Address
GSTIN/Provisional ID
Application Reference No. (ARN)
Order for cancellation of provisional registration
This has reference to your reply dated
Dated DD/MM/YYYY
–
in response to the notice to show cause dated.
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
Whereas the undersigned has ex
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ict
Village/Locality
Block/Taluka
State
PIN
3. Reason for Cancellation
4. Have you issued any tax invoice during GST regime?
YES
NO
5. Declaration
(i)
I , being of do
hereby declare that I am not liable to registration under the provisions of the Act.
6. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed.
Aadhaar Number
Full Name
Designation/Status
Place
Date
Permanent Account Number
Signature of Authorised Signatory
DD/MM/YYYY
126
Form GST REG-30
[See rule 25]
Form for Field Visit Report
Center Jurisdiction (Ward/Circle/Zone)
Name of the Officer:->
Date of Submission of Report:-
Name of the taxable person
GSTIN/UIN-
–
Task Assigned by:-
Date and Time of Assignment of task:-
Particulars
Input
Sr. No.
Date of Visit
1.
Time of Visit
2.
Location details
3.
4.
5.
Latitude
North Bounded By
West Bounded By
Whether address is same as mentioned in
application.
Partic
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orm GST ITC ââ¬â 1
[See Rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1.
GSTIN
2.
Legal name
3.
Trade name, if any
4.
âËÅ âËÅ âËÅ âËÅÂ
Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a) and section 18 (1)(c))]
5.
Date of grant of voluntary registration
[For claim made under 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
Sr.
GSTIN/
Registratio
Invoice *
Description
of inputs
No.
n under
held in stock,
CX/
No. Date
inputs
Unit
Quantity
Code
(UQC)
Quantit Value
Amount of ITC claimed (Rs.)
y
(As
adjusted
by debit
Central
VAT of
suppli
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â9 ãââ¬Âãââ¬Åâ ãââ¬ââ¬Å¡ ãââ¬Âãââ¬Åâ u ãââ¬Åâ 12ãââ¬Âãââ¬Åâ13 ãââ¬Â
8 (a) Inputs held in stock
8 (b) Inputs contained in semi-finished or finished goods held in stock
8 (c) Capital goods in stock
* In case it is not feasible to identify invoice, principle of first in and first out may be followed.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of
a year or part thereof from the date of invoice
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
10. Verification
I
hereby solemnly affirm and declare
that the information given hereinabove is true and correct to the best of my knowledge and
belief and nothing has been concealed there from.
Signature of authorised signatory
Name
Design
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aled there from.
Signature of authorised signatory
Name
Designation/Status
Date dd/mm/yyyy
130
Form GST ITC -03
[See rule44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock,
inputs contained in semi-finished and finished goods held in stock and capital goods
under sub-section (4) of section 18
1. GSTIN
2. Legal name
3. Trade name, if any
4(a). Details of application filed to opt for
composition scheme
[ applicable only for section 18 (4)]
4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]
(i) Application reference number
(ARN)
(ii) Date of filing
5. Details of stock of 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.
No.
GSTIN/
Registratio
*Invoice /Bill
of entry
Description of
inputs held in
n under
stock, inputs
CX/
No.
Date
contained in
Unit
Quantity
Code
(UQC)
Qty
Value**
(As
Amount o
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ger
it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on
prevailing market price
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of
a year or part thereof from the date of invoice
6. Amount of ITC payable and paid (based on table 5)
7. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed there from.
Signature of authorised signatory
Name
Designation/Status
Date -dd/mm/yyyy
1.
2.
132
Form GST ITC-04
[See Rule 45(3)]
Details of goods/capital goods sent to job worker and received back
GSTIN –
(a) Legal name –
(b) Trade name, if any ââ¬â
3. Period:
Quarter –
Year-
4. Details of inputs/capital goods sent for job-work
GSTIN
Challa Challan
/ State in case
n no.
date
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133
Form GST ENR-01
[See Rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
2.
Type of enrolment
Transporter
Godown owner/operator
Warehouse owner/operator
3.
Cold storage owner/operator
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship
(iii) Hindu Undivided Family
(v) Public Limited Company
(vii) Government Department
(ix) Unlimited Company
(xi) Local Authority
(xiii) Foreign Limited Liability |âËÅÂ
Partnership
(xv) Others (Please specify)
(ii) Partnership
(iv) Private Limited Company
(vi) Society/Club/Trust/Association of Persons
(viii) Public Sector Undertaking
(x) Limited Liability Partnership
(xii) Statutory Body
(xiv) Foreign Company Registered (in India)
4.
Name of the State
5.
Jurisdiction detail
Centre
6.
7.
Date of commencement of business
Particulars of Principal Place of Business
(a)
Address
Building No./Flat No.
Name of
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
nch Address
Note Add more accounts
10.
IFSC
Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
PAN
First Name
135
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Director Identification Number (if
any)
Aadhaar Number
Are you a citizen of India?
Yes/No
Passport No. (in case of
foreigners)
Residential Address
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Floor No
Road/Street
District
State
PIN Code
Country (in case of foreigner only)
ZIP code
Details of Authorized Signatory
11.
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY Gender
Mobile Number
Email address
Telephone No. with
STD
Designation/Status
PAN
Are you a citizen of
India?
Yes/No
136
Director Identification
Number (if any)
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
–
137
Form GSTR-1
[See Rule (59(1)]
Details of outward supplies of goods or services
Year
Month
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
4.Taxable outward supplies made to registered persons (including UIN-holders)other
than supplies covered by Table 6
(Amount
in Rs. for
all Tables)
GSTIN/
UIN
Invoice details
Rate Taxable
value
Amount
No. Date Value
Integrated Central State/
Tax
Place of
Supply
Cess
Tax UT Tax
(Name of
1234567, State)
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
5. Taxable outward inter-State supplies to un-registered persons where the invoice value
is more than Rs 2.5 lakh
Place of
Invoice details
Rate
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= = = = = = = =
merce Operators
attracting TCS(operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of
State)
139
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce
Operators (operator wise, rate wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non GST outward supplies
Description
Nil Rated
Supplies
Exempted
(Other than Nil
rated/non-GST supply)
2
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
3
Non-GST
supplies
4
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
document
Revised details of document or
details of orig
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operator
10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting
TCS (operator wise, rate wise)
GSTIN of e-commerce operator
141
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
Received/adjusted supply
Integre
Amount
Contral
State/UT
Casa
1 2 3 4 5 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 Suppl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from
and in case of any reduction in output tax liability the benefit thereof has been/will be passed
on to the recipient of supply.
Signatures
Place
Date
Designation/Statusâ⬦â⬦
Name of Authorised Signatory
Instructions ââ¬â
1. Terms used:
143
a. GSTIN:
b. UIN:
c. UQC:
d. HSN:
e. POS:
f.
g.
B to B:
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 financial year shall be report
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ry of supplies, rate-wise, should be uploadedin
Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made through e-
commerce operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
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
144
8. Table 6 needs to capture information about shipping bill and its date. However, if the
shippi
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
â¬Åâ0â⬠tax amount heading in Table 6A and
6B.
12. Table 7 to capture information in respect of taxable supply of:
(i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs
2,50,000;
(ii) Taxable value net of debit/credit note raised in a particular tax period and
information pertaining to previous tax periods which was not reported earlier, shall
be reported in Table 10. Negative value can be mentioned in this table, if required;
(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 suppli
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ns of this Table,
145
(iv) Place of Supply (POS) only if the same is different from the location of the
recipient;
(v) Any debit/credit note pertaining to invoices issued before the appointed day under
the existing law also to be reported in this table; and
(vi) Shipping bill to be provided only in case of exports transactions amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B to C
supplies and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the tax period
and tax to be paid thereon along with the 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 pa
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
om table 3 of GSTR-2)
3B. Supplies attracting reverse charge (From table 4A of GSTR-2)
4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
No.
Date Value
Rate
Taxable value
Tax amount
1
2
3
4
5
6
7
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
147
5. Debit notes, credit notes (including amendments thereof) issued during current
period
Details of
original
document
Revised details of
document or details of
Rat Taxab
Plac
Amount of tax
le
e of
original Debit/Credit
value
supp
Note
ly
(Na
me
GSTI
N
Z
Dat GSTI N Dat Val
of
Integra
Centr
Sta
Ce
N
0.
e
N 0.
e
ue
State
ted Tax
al
te /
SS
Tax
UT
1
2 3
4
5
Verification
10
6
7
âËÅ 8
9
*
10
10
11
12
13 14
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le
e of
r input
valu
sup
or input
Integr
Cen
St
Ce
of
supp
e
ply
service/
ated
tral
ate
SS
N
lier
Z o
Da
Val
Integr
Cen
St
CE
Capital
Tax
Tax
/
(Na
0
1 0
t
ue
ated
tral
ate
SS
goods
me
UT
e
tax
(incl.
Tax
of
Tax
plant
U
Stat
and
T
e)
machin
Ta
ery)/
ÃÆââ¬â
Ineligib
le for
ITC
1
2 3
15
6
7
8
10
0
10
11
12
13
14
15
16
4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier
4C. Import of service
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
GSTIN Details of bill of entry
Rat
of
e
Taxabl
e value
Amount
Whether
input/
Amount of ITC
available
supplie
Capital
No Dat Valu
r
Integrate
Ces goods(incl.
Integrate Ces
e
d Tax
S
plant and
d Tax
S
machinery
)/
Ineligible
for ITC
1
2
3
4
5
6
7
8
9
10
1
5A. Imports
âËÅ 5B. Received from SEZ
150
Port code +No of BE=13 digits
Assessabl
e Value
Details of
original
invoice/Bill
of entry No
GS NDGS N
EZ
DO
at
e
ᎠValu
at
e
N
e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
subsequent
amendments]
7. Supplies received from composition taxable person and other exempt/Nil rated/Non
GST supplies received
Description
Value of supplies received from
Composition taxable Exempt supply
Nil Rated
person
supply
Non GST
supply
1
2
3
4
5
7A. Inter-State
supplies
7B. Intra-state
supplies
8. ISD credit received
GSTIN
of ISD
ISD
Document
Details
ISD Credit received
Amount of eligible ITC
No. Dat
Integrate
Centra State
Ces
Integrate
e
d Tax
1 Tax
S
d Tax
Centra
1 Tax
State/U
T Tax
Ces
S
UT
Tax
1234567891011
8A. ISD Invoice
8B. ISD Credit Note
9. TDS and TCS Credit received
152
GSTIN of
Gross Sales
Deductor/
Value Return
Net
Value
Amount
GSTIN of e-
Commerce
Integrated
Tax
Central
State Tax
Tax
/UT Tax
Operator
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
Place of
supply
Amount
Paid
(Name of Integrated Central
State/UT Tax
Cess
1
2
3
ÃŽ¤ÃŽ¿ÃŽ½
4
ÃŽ¤ÃŽ¿ÃŽ½
5
6
7
(I)
10A.
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
j)(ii) of ITC Rules
(c) Amount in terms of rule 42
(1) (m) of ITC Rules
To be added
(d) Amount in terms of rule
To be added
43(1) (h) of the ITC Rules
(e) Amount in terms of rule 42
(2)(a) of ITC Rules
(f) Amount in terms of rule
42(2)(b) of ITC Rules
(g) On account of amount paid
subsequent to reversal of ITC
(h) Any other liability (Specify)
To be added
To be reduced
To be reduced
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
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b) Tax liability on mismatched credit notes
Add
(c)
Reclaim on account of rectification of
mismatched invoices/debit notes
Reduce
154
Reclaim on
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to another registered person
From registered person to unregistered person
2. Table 3 & 4 to capture information of:
(i)
(ii)
(iii)
Invoice-level inward supply information, rate-wise, pertaining to the tax period
reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto-
populated details received in GSTR-2A;
Table 3 to capture inward supplies other than those attracting reverse charge and
Table 4 to capture inward supplies attracting reverse charge;
The recipient taxpayer has the following option to act on the auto populated
information:
a. Accept,
155
(iv)
(v)
(vi)
(vii)
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. Keep the transaction pending for action (if goods or services have not been
received)
After taking the action, recipient taxpayer will have 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 b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ient to provide for Bill of Entry information including six digits port code and
seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST
is computed (IGST is levied on value plus specified customs duties). In case of imports,
the GSTIN would be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods
in Table 3, 4 and 5 as well as original/ amended information of debit or credit note.
GSTIN not to be provided in case of export transactions.
7. Table 7 captures information on a gross value level.
8. An option similar to Table 3 is not available in case of Table 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.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value
columns are n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
RT A
Year
Month
3. Inward supplies received from a registered person other than the supplies attracting
reverse charge
(Amount in Rs. for all Tables)
GSTIN
Invoice details Rate Taxable
Amount of tax
Place of
value
of
supply
supplier
(Name of
No. Date Value
Integrated
Central State/ Cess
State)
tax
Tax
UT
Tax
1 2 3 4 5 6 7 8 9 10 11
157
4. Inward supplies received from a registered person on which tax is to be paid on
reverse charge
GSTIN
of
Invoice details Rate Taxable
value
supplier
No. Date Value
Amount of tax
Place of
supply
(Name
Integrated Central
State/
Cess of State)
Tax
Tax
UT
Tax
1234567891011
5. Debit/Credit notes (including amendments thereof) received during current tax
Details of original
document
Revised details of document or Rate Taxable
details of original Debit/Credit
value
note
Amount of tax
Place
of
supply
(Nam
GSTIN No. Dat GSTIN No.
Dat
Value
Integra Central
Stat
Cess
e of
State)
âËÅÂâËÅÂted Tax Tax Of Su
1
2
3
4
5
6
7
8
9
10
11
period
PART B
6. ISD credit (in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Total
Amount
3
160
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
Taxable Value
Amount of Tax
Integrated Tax
CESS
3
4
1
2
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
4.2 Intra-State supplies (Net supply for the month)
Rate
1
Taxable Value
Amount of Tax
Central Tax
State/UT Tax
Cess
2
3
5
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
161
4.3 Tax effect of amendments made in respect of outward su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
amendments in respect of supplies attracting reverse charge
Rate of
tax
Differential
Amount of tax
Taxable
Value
Integrated Tax
Central Tax
State/UT Tax
CESS
2
3
4
5
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]
Description
1
Taxable
Amount of tax
Amount of ITC
value
Integrated Central State/ CESS Integrated Central State/ CESS
Tax
Tax
UT
Tax
Tax
UT
Tax
Tax
2
3
4
56
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
163
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
reduce from
Amount
Integrated Central State CESS
output
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Interest Delay in Total
liability claimed on account
interest on liability payment interest
on mismatched of other claims or rectification
carry
of tax liability
mismatch invoice
ITC excess
of
forward
reversal reduction mismatch
[refer sec
50(3)]
1
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
2
3
Late fee
12. Tax payable and paid
165
Part B
Description
Tax
Paid
Paid through ITC
Tax Paid
payable in
cash
Integrated
Tax
Central
Tax
State/UT
Tax
Cess
1
2
3
4
5
7
8
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
13. Interest, Late Fee and any other amount (other than tax) payable and paid
Description
(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
2
Amount Paid
3
Description
Tax
Interest
Penalty Fee
Other
Debit Entry Nos.
1 2 3 4 5 6 7
(a) Integrate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 without discharging complete liability will not be treated as valid return.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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..
Date
Application Reference Number, if any –
Date –
169
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-10as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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
Unregistered Persons
Composition Taxable Persons
UIN holders
4. Eligible ITC
Details
1
Place of Supply
(State/UT)
Total Taxable value
Amount of Integrated Tax
1
2
3
(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 Rule 42&43 of ITC rules
Integrated Tax
Central Tax
State/UT Tax
Cess
2
3
4
5
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
171
5.
Valuesof exempt, nil-rated and non-GST inward supplies
Nature of supplies
Inter-State supplies
Intra-State supplies
1
From a supplier under composition scheme, Exempt and Nil
rated supply
Non GST supply
6.1 Payment of tax
Description
1
Integrated Tax
C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n levy
1.
GSTIN
2.
(a) Legal name of the registered person
Auto Populated
(b) Trade name,
if any
Auto Populated
3.
(a) Aggregate Turnover in the preceding
Financial Year
(b) Aggregate Turnover – April to June, 2017
Year
Quarter
4.Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN Invoice details Rate Taxable
of
supplier
No. Date Value
value
Amount of Tax
Place of
supply
Tax
Tax
Integrated Central State/UT CESS
Tax
(Name
of
State)
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 service
173
5. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Table 4 [including debit notes/credit notes and their subsequent amendments]
Details of original Revised details of
Rat
âðÃââ⬦ð
Amou
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntral
State/ UT Tax
Cess
2
3
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]
liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
(tax amount to be reduced from output tax
Il Amendments of information furnished in Table No. 8 (1) for an earlier quarter
Year
Quarter
Amendment relating to information
furnished in S. No.(select)
8A(1) 8A(2) 8B(1) 8B(2)
9. TDS Credit received
GSTIN of Deductor
Gross
Amount
Value
Central Tax
State/UT Tax
2
3
10. Tax payable and paid
175
Description
Tax amount payable
Pay tax amount
2
3
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
11. Interest, Late Fee payable and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month
succeeding the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and
first quarter of the current financial year shall be reported in the preliminary
information in Table 3. This information would be required to be submitted by the
taxpayers only in the first year and should be auto-populated in subsequent years.
4. Table 4 to capture information related to inward supplies, rate-wise:
(i)
Table 4A to capture inward supplies from registered supplier other than
reverse charge. This information will be auto-populated from the information
reported by supplier in GSTR-1 and GSTR-5;
177
(ii)
Table 4B to capture inward supplies from registered supplier attracting
reverse charge. This information will be auto-populated from the information
reported by supplier in GSTR-1;
Table 4C to capture supplies from unregistere
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d during the current taxperiod.
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.
178
Form GSTR-4A
[See Rule 59(3)& 66(2)]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
Year
Quarter
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 including supplies attracting
reverse charge
GSTIN
Invoice details Rate Taxable
value
of
supplier
No. Date Value
Amount of tax
Place of
supply
(Name
Integrated Central State/UT Cess
of State)
Tax
Tax
Tax
1 2 3 4 5 6 7 8 9 10 11
3A. Inward supplies received from a registered supplier (other than supplies attracting
rev
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
x
1
3
4
5
6
7
8
9
4. Amendment in the details furnished in any earlier return
Original
details
Revised details
Bill of entry
Bill of entry
Rate Taxable
value
Amount
Amount of ITC
available
Differential ITC
(+/_)
No
Date
No
Date Value
Integrated Cess Integrated Cess Integrated Cess
Tax
Tax
tax
123456789 10 11 12 13
181
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
UIN
Invoice details
No. Date Value
Rate Taxable
Amount
Place of
value
Integrated Central State Cess
Supply
Tax
Tax
(Name of
UT
State)
Tax
1
2
3
4
5
6
7
8
9
10
11
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than
Rs 2.5 lakh
Place of
Invoice details
Rate
Supply
Taxable
Value
Amount
No.
Date Value
Integrated Tax
Cess
(State)
1
2
3
4
5
6
7
8
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than
the supplies mentioned at Table 6
Rate of tax
Total Taxable
value
Amount
1
2
Integrated
3
Central State UT Tax
C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntegrated Tax
Central
State/UT
Cess
Tax
Tax
2
3
4
5
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
183
Amount of tax
Taxable
Rate of Tax
value
Integrated Central State/UT
CESS
Tax
Tax
Tax
1
2
3
4
5
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
2
3
4
5
6
(a) Integrated
Tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
12. Interest, late fee and any other amount payable and paid
Description
1
Amount payable
I Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT
Tax
(d) Cess
II Late fee on account of
(a) Central tax
(b) State/UT
2
Amount paid
3
tax
13. Refund claimed from electronic cash ledger
184
Description Tax Interest Penalty Fee Other Debit Entry Nos.
1
2
3
4
5
6
(a) Integrated
tax
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
egistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20th of the month succeeding the
relevant tax period or within 7 days from the last date of the registration whichever is
earlier.
4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to
specify the amount of ITC eligible on such import of goods.
5. Recipient to provide for Bill of Entry information including six digits port code and
seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns
of earlier tax period.
7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods
and services should be reported as under:
i.
ii.
iii.
For all B to B supplies (whether inter-State or intra-State), invoice level
details should be uploaded in Table 5;
For all inter-state B to C supplies, where invoice value is more than Rs.
2,50
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
A
[See Rule 64]
Details of supplies of online information and database access or retrieval services by a
person located outside India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a) Legal name of the registered person –
(b) Trade name, if any –
Name of the Authorised representative in India filing the return ââ¬â
3.
4.
Period:
Month –
Year-
5.
Taxable outward supplies made to consumers in India
(Amount in Rupees)
Place of
supply
(State/UT)
Rate of Taxable value Integrated tax
Cess
tax
1
2
3
4
5
5A. Amendments to taxable outward supplies to non-taxable personsin India
(Amount in Rupees)
Month
Place of
supply
(State/UT)
Rate of Taxable value Integrated tax
Cess
tax
2
3
4
5
6. Calculation of interest, penalty or any other amount
Sr.
No.
Description
Amount of tax due
Integrated
CESS
tax
1
2
3
4
1.
Interest
2.
Others (Please specify)
Total
187
7. Tax, interest, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Debit
Amount paid
entry
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
eligible ITC to be distributed for tax period (From Table No. 3)
5. Distribution of input tax credit reported in Table 4
GSTIN of recipient/State, if
recipient is unregistered
ISD invoice
Distribution of ITC by ISD
No.
Date
Integrat
Central State/UT
CESS
ed Tax
Tax
Tax
2
3
5
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
6. Amendments in information furnished in earlier returns in Table No. 3
Original details
GSTIN No. Date
of
GSTIN
Revised details
Rate Taxable
Amount of Tax
value
supplier
of
supplier
Invoice/debit
note/credit note
details
No Date Value
Integrated
Central State
CESS
tax
/
Tax
UT
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13
6A. Information furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
190
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
1
7A. Input tax credit mismatch
7B. Input tax credit
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
d from electronic cash ledger
Debit Entry No.
4
Description
1
Fee
Other
Debit Entry Nos.
2
3
4
(a) Central Tax
(b) State/UT Tax
Bank Account Details (Drop Down)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place
Date
/Status..
Instructions:-
Name of Authorised Signatory
Designation
1. Terms Used :-
a. GSTIN :-
b. ISD –
Goods and Services Tax Identification Number
Input Service Distributor
C. ITC: –
Input tax Credit.
2. GSTR-6 can only be filed only after 10th of the month and before 13th of the month
succeeding the tax period.
3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on
filing of GSTR-6.
4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge
supplies, then in that case ISD has to separately register as Normal taxpayer.
5. ISD will have lat
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Central Tax
State / UT
Tax
Cess
2
3
4
5
6
7
8
9
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
GSTIN No. Date Value
Rate
Taxable
Amount of tax
Supplier supplier Valtic Integrated Central State Cess
2
3
Tax
4
5
6
7
8
9
10
11
12
13
193
Form GSTR-7
[See Rule 67(1)]
Return for Tax Deducted at Source
1. GSTIN
2. (a) Legal name of the Deductor
(b) Trade name, if any
3. Details of the tax deducted at source
(Amount in Rs. for all Tables)
Auto Populated
Auto Populated
Year
Month
GSTIN
of
deductee
Amount paid to deductee on
which tax is deducted
Amount of tax deducted at source
Integrated
Tax
Central Tax State/UT
Tax
1
2
3
5
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
Revised details
Month GSTIN of Amount paid to GSTIN
Amount paid to
Amount of tax deducted at source
deductee
deductee on
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place:
Date:
Name of Authorised Signatory
Designation/Status..
Instructions –
1. Terms used:
a) GSTIN: Goodsand Services Tax Identification Number
b) TDS: Tax Deducted at Source
2. Table 3 to capture details of tax deducted.
3. Table 4 will contain amendment of information provided in earlier tax periods.
4. Return cannot be filed without full payment of liability.
196
Form GSTR 7A
[See Rule 66(3)]
Tax Deduction at Source Certificate
1. TDSCertificate No. –
2. GSTIN of deductor –
3. Name of deductor –
4. GSTIN of deductee-
5. (a) Legal name of the deductee –
(b) Trade name, if any ââ¬â
6.
Tax period in which tax deducted and accounted for in GSTR-7 ââ¬â
7. Details of supplies Amount of tax deducted –
Value on which
tax deducted
Amount of Tax deducted at source (Rs.)
Integrated Tax
Central
State/UT
Tax
Tax
2
3
4
S
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
de to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
198
On account of
Amount
Amount of interest
in
Integrated
Central
default
Tax
Tax
State/UT
Tax
2
3
4
5
Late payment of TCS
amount
6. Tax payable and paid
Description
1
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
7. Interest payable and paid
Description
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Amount of
interest payable|
2
Tax payable
2
Amount paid
3
Amount paid
3
8. Refund claimed from electronic cash ledger
Description
Tax Interest Penalty
Other
Debit Entry
Nos.
2
3
4
5
6
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
9. Debit entries in cash ledger for TCS/interest payment [to be populated after
payment of tax and submissions of return]
Description
Tax paid in cash
Interest
2
3
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
199
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the person having
UIN
Auto
populated
3. Details of inward supplies received
GSTIN
of
supplier
Invoice/Debit
Note/Credit Note
details
Rate Taxable
value
No Date Value
Year
Month
(Amount in Rs.
Amount of tax
Integrated
tax
Central
Tax
State/
CESS
UT Tax
1 2 3 4 5 6 7 8 9 10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
for all Tables)
Integrated Central
State/UT Tax
CESS
tax
Tax
1
2
3
4
Bank details (drop
down)
201
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
/Status…
Instructions:-
1. Terms Used :-
Signature
Name of Authorised Signatory
Designation
a. GSTIN :-
b. UIN –
Goods and Services Tax Identification Number
Unique Identity Number
2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and
when required to file by proper officer.
3. Table 3 of GSTR-11 will be populated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation
(8) Graduate or Postgraduate degree in Business
Management
(9) Degree examination of any recognized Foreign
University
(10) Retired Government Officials
âËÅ âËÅÂ
Advocates registered with Bar (Name
of Bar Council)
Registration Number as given by Bar
203
6.1
6.2
Date of Registration
6.3
Valid up to
7
Retired Government Officials
Retired from Centre/ State
7.1
Date of Retirement
7.2
Designation of the post held at the
time of retirement
Scanned copy of Pension Certificate issued by AG office or
any other document evidencing retirement
8.
Applicant Details
8.1
Full name as per PAN
8.2
Father's Name
8.3
Date of Birth
8.4
Photo
8.5
Gender
8.6
Aadhaar
8.7
PAN
8.8
Mobile Number
8.9
Landline Number
8.10
Email id
9.
Professional Address
9.1
9.2
Building No./ Flat No./Door No.
Floor No.
9.3
Name of the Premises / Building
9.4
Road/Street Lane
9.5
Locality/Area / Village
9.6
District
9.7
State
(Any three will be mandatory)
9.8
PIN Code
10.
Qualification Details
10.1
Qualifying Degree
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
require any signature.
–
Note The status of the application can be viewed through “Track Application Status” at dash board on the
GST Portal.
205
Form GST PCT-02
[See Rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
Enrolment Number
1.
2.
PAN
3.
Name of the Goods and Services Tax
Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Enrolment Authority
Designation.
Signature of the
Name and
Centre / State
206
Form GST PCT-03
[See Rule 83(4)]
Reference No.
To
Name
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
Date
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to
you should not be rejected for reasons stated above. You are requested to submit your
response within days to the undersigned from the date of receipt of this notice.
Appear before
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ation of your enrolment is >.
Signature
Name
(Designation)
208
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.
To file an application for amendment or cancellation of registration
2.
The consent of the
(Name of Goods and Services Tax Practitioner) is
attached herewith*.
*Strike out whichever is not applicable.
Date
Place
Signature of the authorised signatory
Name
Designation/Status
Part -B
209
Consent of the Goods and Services Tax Practitioner
I > do hereby
solemnly accord my consent to act as the Goods and Services Tax Practitioner on behalf of
(Legal name), GSTIN
GSTIN
…….
only in respe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l also be covered in this part. Such liabilities shall be populated in the
liability register of the tax period in which the date of application or order falls, as the
case may be.
3. Return shall be treated as invalid if closing balance is positive. Balance shall be
worked out by reducing credit (amount paid) from the debit (amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act,
2017.
210
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)
Demand ID
Demand date –
Period – From
To
GSTIN/Temporary Id ââ¬â
Name (Legal) –
Trade name, if any –
Stay status – Stayed/Un-stayed
(dd/mm/yyyy)
Tax/State Tax/UT Tax/Integrated Tax/CESS /All
Sr
Date Refer Tax
Led
Descr
2.
No
(dd/ ence Peri
ger
i
Type of
Transactio
mm/ No. od,
use
ption
n
yyyy)
if
d
appl for
[Debit
(DR)
Ta
X
icabl disc
(Payable)]
(Amount in Rs.)
Amount debited/cred
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t can be claimed for a particular demand ID if appeal is allowed
even though the overall balance may still be positive subject to the adjustment of the
refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing 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.
211
Form GST PMT -02
[See Rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
GSTIN –
Name (Legal) –
Trade name, if any –
Period – From
ÃŽ¤ÃŽ¿
(dd/mm/yyyy)
Tax/State Tax/UT Tax/Integrated Tax/CESS/All
Act – Central
in Rs.)
Sr
Date
Refe
Tax
Descripti
No.
(dd/m
renc
Period,
on
Tran
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
if the claim is rejected, then it will be credited back to the
ledger to the extent of rejection.
212
Form GST PMT -03
[See Rule 86(4) & 87(11))]
Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
Reference No.
Date –
1. GSTIN –
2. Name (Legal) ââ¬â
3. Trade name, if any
4. Address –
5. Period / Tax Period to which the credit relates, if any –
To
6. Ledger from which debit entry was made for claiming refund –
cash/credit ledger
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 –
From
Sr. No.
Act (Central
Tax/State
Tax
Interest
Amount of credit (Rs.)
Penalty
Fee
Other
Total
Tax/ UT
TaxIntegrated
Signature
Name
Tax/CESS)
2
3
4
5
6
7
8
1
Designation of the officer
Note –
ââ¬Â¨Central Tax' stands for Central Goods and Services Tax; ââ¬Â¨State Tax' stands for
State Goods and Services Tax; ââ¬Â¨UT Tax' stands for Union territory Goods and Services T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ds and Services Tax;
ââ¬Â¨Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods
and Services Tax(Compensation to States)
214
Form GST PMT -05
[See Rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id ââ¬â
Name (Legal) –
Trade name, if any
Period From
–
To
(dd/mm/yyyy)
Act – Central
Sr
Date of
Time
Rep
Refe
Tax
Des
Type of
deposit
of
ortin
renc Peri
cript
Transact
N
/Debit
deposi
g
e
od,
ion
ion
Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Amount debited / credited (Central
Tax/State Tax/UT Tax/Integrated
Tax/CESS/Total)
0.
(dd/mm/
t
date
No.
if
yyyy)
(by
appl
[Debit
Ta
bank
icab
(DR) /
Inter Pena Fee Othe Tot
T
Balance
(Central Tax/State Tax/UT
Tax/Integrated Tax/CESS/Total)
Inter Pena Fee Oth T
Credit
X
est
lty
rs
al
a
est
lty
le
X
ers
ot
al
(CR)]
2
3
Note –
4
5
16
7
8
9
10
11
12
13
14
1
16
17
18
19
20
5
1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
s for Integrated Goods and Services Tax and 'Cess' stands for
Goods and Services Tax(Compensation to States)
215
Form GST PMT -06
[See Rule 87(2)]
Challan for deposit of goods and services tax
CPIN
>
Challan Expiry Date
of information>>
GSTIN
>
Email address
>
Name
(Legal)
>
Mobile No.
>
Address >
Details of Deposit
(All Amount in Rs.)
Minor Head
Head
Tax
Interest Penalty
Fee
Others
Total
Government Major
Central
Tax
(-)
Integrated
Government of
India
Tax
(-)
CESS
Sub-Total
State (Name)
State Tax
(-)
UT (Name)
UT Tax
Total Challan Amount
Total Amount in words
216
Mode of Payment (relevant part will become active when the particular mode is selected)
e-Payment
(This will include all modes of e-payment
such as CC/DC and net banking. Taxpayer
will choose one of this)
Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
âËÅ Cash
Details of Instrument
Cheque
Demand Draft
ONEFT/RTGS
Remitting bank
Beneficiary name
Beneficiary Account Number (CPIN)
Name of be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eference
10.
Number (BRN)/
UTR No., if any
11.
Name of payment
gateway (for
CC/DC)
12.
Payment detail
Central
State
UT Tax
Tax
Tax
Integrated Cess
Tax
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.
Signature
Place
Name of Authorized Signatory
Date
Designation/Status…
218
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; ââ¬Â¨State Tax' stands for
State Goods and Services Tax; ââ¬Â¨UT Tax' stands for Union territory Goods and
Servi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
f. 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
g. Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa
i. Excess payment of tax, if any
j.
Any other (specify)
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a.
Bank Account Number
b. Name of the Bank
C.
Bank Account Type
d. Name of account holder
e. Address of Bank Branch
f.
IFSC
g. MICR
9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
Yes
No âËÅ
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
d fromto-,
claimed in the refund 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 sub rule<> of the GST 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
222
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)
Statement in case of Application under Rule 89 of sub rule 2 (g):
Statement containing the number and d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o. Date Value services HSN
UQC QTY
Amt
Amt
Amt
Amt
1 2 3 CS 6 UC202537156789 20
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)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 2:
Statement in case of Application under Rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Invoice
224
Tax Period:
Whether
tax on this
Shipping bill/ Bill
of export
invoice is
Tax payment option
Integrated Tax
paid on
EGM
Details
BRC/
FIRC
provisional
basis
Goods/
With
No. Date Value Services
HSN UQC QTY
Taxable
value
Port
Code
No. Date
(G/S)
Integrated
Tax
Without
Integra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/ Developer:
GSTR-1 Table 5
226
Tax Period:
GSTIN/
Invoice details
Goods/
Integrated Central
Tax
State Tax/
Cess
Tax
UT Tax
| Col. Col. Col. Col. Col. Col. Col. ARE
Date of Payment
Receipt
Details
UIN
No. Date Value services HSN
Taxable
Value
Rate
Rate
Rate
UQC QTY
Amt
Amt
Amt
(%) (%)
(%)
Rate
(NA)
Amt
No. Date
Ref
No.
Date
(G/S)
1 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 23F
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 certifi
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Plain text (Extract) only
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= = = = = = = =
ional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 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)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement 5:
Statement in case of Application under Rule 89 sub rule 2 (d) and (e):
Refund by the EOU/ Recipient of Deemed Exports:
228
Tax Period:
Invoice details
GSTIN/
Name of
unregistered
State (in
case of
unregistered
Integrated
Tax
Central
Tax
State
Tax/ UT
Tax
CESS
Col. 20/21/22/23
ARE
Date of
Receipt
Col. Col. Col.
17 18 19
State
supplier
No Date
Goods/
Value Services HSN
supplier)
Taxable
value
Rate
Rate
Rate
Rate
UQCQTY
Amt.
Amt.
(G/S)
(%) (%) (%) (NA)
Amt.
Amt.
Integrated Central Tax/
Tax
Tax
Cess No.
Date
UT
Tax
2
3
4
5
6
7 24A 24B
8
10 11 12 13 14 15
16
17 18 19
2
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
Tax
Tax
Place of Supply
(only if different
from the location
Integrated
Central Tax
State Tax
Cess
Tax
Place of Supply
(only if different
from the location
No. Date
Value
of recipient)
of recipient)
Taxable
Amt
Amt
Amt
Amt
Amt
Amt
Amt
Amt
Value
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Statement 7:
Statement in case of application filed under Rule 89(2)(k)
Refund on account excess payment of tax
230
Sr. No.
Tax period
Reference no.
of return
Date of
filing
Integrated Tax
Excess amount available in Liability Register
Cess
return
Central State
Tax
Tax
1
2
3
4
5
7
231
Annexure-2
Certificate
This is to certify that in respect of the refund amounting to INR >
(in words) claimed by M/s
Ãâ· (Applicant's Name)
GSTIN/ Temporary ID- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This
certificate is based on the examination of the Books of Accounts, and other relevant records and Returns particulars maintained/ furnished by the
applicant.
Signa
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
quire any signature.
Reference No.:
ÃŽ¤ÃŽ¿
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
234
FORM-GST-RFD-03
[See Rule 90(3)]
Deficiency Memo
Date:
Subject: Refund Application Reference No. (ARN)
.Dated
.
.-Reg.
Sir/Madam,
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.
2.
Description( select the reason from the drop down of the Refund application)
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:
Sanction Order No:
ÃŽ¤ÃŽ¿
235
FORM-GST-RFD-04
[See Rule 91(2)]
(GSTIN)
(Name)
(Address)
Date:
Provisional Refund Order
Refund Application Reference No. (ARN)
.Dated
.
Acknowledgement No. …….
.Dated
.
Sir/Madam,
With reference to your above mentioned app
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Plain text (Extract) only
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= = = = = = = =
N/UIN/Temporary ID)
(Name)
(Address)
238
Signature (DSC):
Name:
Designation:
Office Address:
Order No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
Sir/Madam,
239
FORM-GST-RFD-06
[See Rule 92(1),92(3),92(4),92(5)& 96(7)]
Date:
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)
iii.
Refund amount inadmissible >
Central
State
Tax
Tax
UT
Tax
Integrated Cess
Tax
iv.
V.
vi.
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…
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ignation:
Office Address:
_under sub-section (…) of Section (…) of the Act.
Reference No.
ÃŽ¤ÃŽ¿
(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
Acknowledgement No.
241
FORM-GST-RFD-07
[See Rule 92(1), 92(2) & 96(6)]
Date:
Dated
..>
iv. Refund admissible (i-ii-iii)
Integrated Central State Tax UT Tax
Tax
Tax
Cess
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
242
Nil
I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the outstanding demand under this
Act / under the existing law. This application stands disposed as per provisions under sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund
sanctioned to you has been withheld aga
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
(select the reasons of inadmissibility of refund from the
drop down)
i.
ii
iii
Other{ any other reason other than the reasons mentioned in 'reason
master'}
Amount Inadmissible
You are hereby called upon to show cause as to why your refund claim, to the extent of the amount specified above, should not be rejected for
reasons stated above.
245
You are hereby directed to furnish a reply to this notice within fifteen days from the date of service of this notice.
You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be
decided ex parte on the basis of available records and on merits.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
Place
Date
246
FORM-GST-RFD-09
[See Rule 92(3)]
Reply to show cause notice
Date:
1.
Reference No. of Notice
Date of issue
2.
GSTIN/UIN
3.
Name of business (Legal)
4.
Trade name, i
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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:
1.GSTIN
2. Name
3. Address
249
Form GST ASMT-01
[See rule 98(1)]
Application for Provisional Assessment under section60
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr. No. HSN
Name of
commodity
/service
Tax rate
Valuation Average
monthly
Central
tax
State/ Integrated Cess
turnover of
tax
UT
the
tax
commodity
/service
1
2
3
5
6
7
8
9
5. Reason for seeking provisional assessment
6. Documents filed
250
7. Verification-
I
hereby solemnl
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Plain text (Extract) only
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= = = = = = = =
You are requested to appear before the undersigned for personal hearing on >.
Signature
Name
Designation
1. GSTIN
2. Name
252
Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
Notice No.
Notice date
3. Details of notice vide which additional
information sought
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 therefrom.
Signature of Authorised Signatory
Date
Name
Designation/Status
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN –
Name –
Address –
253
Form GST ASMT – 04
[See rule 98(3)]
Date
Application Reference No. (ARN).
Dated
Order of Acceptance or Rejection of Provisional Assessment
This has reference to your application mentioned above and reply dated-, furnishing information/documents in support of your
request for provisional assessment.Upon examination of your application and the reply, the provisio
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
5
6
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order.
5. Declaration –
(i)
(ii)
(iii)
The above-mentioned bank guaranteeis 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
Designation / Status
Date
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN –
Name –
Address –
Application Reference No. (ARN)
Provisional Assessment order no.
–
255
Form GST ASMT -06
[See rule 98(5)]
Date
Date
Date
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rule 99(1)]
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:
>
(date). If no explanation is received by
You are hereby directed to explain the reasons for the aforesaid discrepancies by
the aforesaid date, it will be presumed that you have nothing to say in the matter and proceedingsin accordance with law may be
initiated against youwithout making any further reference to you in this regard.
Signature
Name
Designation
260
Form GST ASMT -11
[See rule 99(2)]
Reply to the notice issued under section61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
6. Amount admitted and paid, if any –
Act
7. Verification-
I
Tax
Reference No.
Date
Reply
Interest
Others
Total
hereby solemnly affirm and declare that the information given hereinabove is true
an
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
the said return till date.
Therefore, on the basis of information available with the department, the amount assessed and payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr.
Tax Period Act
Tax
Interest Penalty Others
Total
No.
12345678
Total
263
Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period
between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.
You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order
shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the aforesaid period to recover the
outstanding dues.
Signature
Name
Designation
Reference No:
To
Name
Address
Tax Period
F.Y.
264
Form GST ASM – 14
[See r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤ÃŽ¿
Temporary ID
Name
Address
Tax Period –
SCN reference no. –
265
Form GST ASM – 15
[See rule 100(2)]
F.Y.-
Date –
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-registered
person, despite being liable to be registered under the Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period
as your registration has been cancelled under sub-section (2) of section 29 with effect from
Whereas, no reply was filed by you or your reply was duly considered during proceedings held on
date(s).
On the basis of information available with the department / record produced during proceedings, the amount assessed and
payable by you is as under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
266
(Amount in Rs.)
Sr
Tax
Act
Tax
Int
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and payable (details at Annexure)
Sr. No. Tax
Act
Tax
Period
Interest,
if any
Penalty
(Amount in Rs.)
Others Total
1
2
3
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period
between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover
the outstanding dues.
Signature
Name
1. GSTIN /ID
2. Name
268
Form GST ASM – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
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 therefrom.
Signature of Authorised Sig
= = = = = = = =
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= = = = = = = =
required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in
this context, and
(ii) furnish such information as may be required and render assistance for timely completionof the audit.
You are hereby directed to attend in person or through an authorised representative on
(date)
at.
..(place) before the undersigned and to produce your books of account and records for the aforesaid
financial year(s) as required for audit.
In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and
proceedings as deemed fit may be initiated as per the provisions of the Act and the rules made thereunder against you without making
any further correspondence in this regard.
Signature …
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
Audit Report No.
dated…
271
Form GST ADT – 02
[See rule 101(5)]
Date:
Audit Report under section 65(6)
Your books
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nominated by the Commissioner;
audited by
You are hereby directed to get your books of account and records audited by the said chartered accountant / cost accountant.
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
273
Form GST ADT – 04
[See rule 102(2)]
Date:
Information of Findings upon Special Audit
Your books of account and records for the F.Y.
has been examined by
(chartered accountant/cost accountant)
and this Audit Report is prepared on the basis of information available / documents furnished by you and the findings/discrepancies
are as under:
Short payment of
Tax
Interest
Any other amount
Integrated tax
Central tax
State/UT tax
Cess
[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.
Signature
Name
Designation
274
Form GST ARA -01
[
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
15.
classification
services or both
of goods and/or
(ii) applicability of a notification issued
under the provisions of the Act
(iii) determination of time and value of
supply of goods or services or both
(iv) admissibility of input tax credit of
tax paid or deemed to have been paid
(v) determination of the liability to pay
tax on any goods or services or both
(vi) whether applicant is required to be
registered under the Act
(vii) whether any particular thing done
by the applicant with respect to any
goods and/or services or both amounts
to or results in a supply of goods and/or
services or both, within the meaning of
that term
Question(s) on which advance ruling is
required
Statement of relevant facts having a
bearing on the question(s) raised.
276
16.
17.
Statement containing the applicant's
interpretation of law and/or facts, as the
case may be, in respect of the aforesaid
question(s) (i.e. applicant's view point
and submissions on issues on which the
advance ruling is sought).
I he
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ppellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer / concerned officer
10
Designation of jurisdictional officer / concerned officer
11
Email Address of jurisdictional officer / concerned officer
12
Mobile number of jurisdictional officer / concerned officer
13
Whether the appellant wishes to be heard in person?
Yes/No
14.
The facts of the case (in brief)
15.
Ground of Appeal
16.
Payment details
Prayer
278
Challan
Number (CIN) –
Date –
Identification
In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
C.
pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
And for
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
n of goods/services in dispute-
(iii)Period of dispute-
(iv) Amount under dispute:
Description
Central tax State/ UT tax
Integrated tax
Cess
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
280
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts:-
12. Grounds of appeal:-
13. Prayer:-
14. Amount of demand created, admitted and disputed
Particulars of
demand/refund
Particulars
Central State/UT
tax
Integrated
Cess
Total amount
tax
tax
a) Tax/Cess
Amount of
b) Interest
demand
c) Penalty
created
(A)
d) Fees
e) Other charges
a) Tax/Cess
Amount of
b) Interest
demand
c) Penalty
admitted
(B)
d) Fees
e) Other charges
a) Tax/Cess
b) Interest
Amount of
demand
c) Penalty
disputed (C)
d) Fees
e) Other charges
15. Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required
Particulars
281
Central
State/UT tax
Integrat
Cess
Total amount
tax
ed tax
Tax/Cess
a) Admitted amount
Penalty
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ID/UIN-
3.
Order no.
4.
5.
6.
Details of the case under dispute-
Date-
Designation and address of the officer passing the order appealed against-
Date of communication of the order appealed against-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute-
Description
a) Tax/Cess
Central tax State/UT Integrated
Cess
tax
tax
b) Interest
c) Penalty
d) Fees
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount of demand in dispute, if any –
Particulars of
demand/refund,
if any
286
Particulars
Central
tax
State/UT Integrated
Cess
Total amount
tax
tax
a) Tax/Cess
b) Interest
Amount of
demand
c) Penalty
created, if any
(A)
d) Fees
e) Other charges
Amount under a) Tax/Cess
Name of the Applicant Officer:
Designation:
Jurisdiction:
288
Form GST APL ââ¬â 04
[Refer Rule 113(1) & 115]
Summary of the demand after issue of order by the Appellate Authority, T
= = = = = = = =
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= = = = = = = =
pealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(iv) Amount under dispute:
Description
Central tax State/UT
Integrated
Cess
tax
tax
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
(v)
Market value of seized goods
9. 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
291
Particulars
Central
tax
State/UT Integrated Cess
Total amount
tax
tax
a) Tax/Cess
Amount
demanded/
b) Interest
, if c) Penalty
any
(A)
d) Fees
e) Other charges
Amount under a) Tax/Cess
c) Penalty
d) Fees
e) Other charges
a) Tax/Cess
b) Interest
Amount
admitted
c) Penalty
(C)
d) Fees
e) Other charges
14. Details of payment of admitted amount and pre-deposit:
(a)Details of amount payable :
Particular
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of goods/ services in dispute-
(iii)
Period of dispute-
(iv)
Amount under dispute
a) Tax
b) Interest
c) Penalty
d) Fees
e) Other charges (specify)
(v)
Market value of seized goods-
11
12
Central tax
State/UT tax
Integrated tax
Cess
State or Union Territory and the Commissionerate (Centre) in which the order or decision waspassed (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-
Whether the decision or order appealed against involves any question relating to place of supply –
13
Yes
No
14
In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax
(i)
Name of the Adjudicating Authority-
(ii)
Order Number and date of Order-
(iii)
GSTIN/UIN/Temporary ID-
(iv)
Amount involved:
15
16
Head
Integrated tax
Central tax
State/UT tax
Cess
Details of payment
Head
Central tax
State/UT tax
Integrated tax
Cess
Total
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rary ID /UIN-
3. Appellate Order no.
Date-
4. Designation and Address of the Appellate Authority passing the order appealed against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute:
(i)
Brief issue of the case under dispute-
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
a) Tax/Cess
Central tax
State/UT
Integrated
Cess
tax
tax
b) Interest
c) Penalty
d) Fees
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount demanded, disputed and admitted:
Particulars of
demand, if any
300
Particulars
Central
tax
State/UT Integrat
Cess
Total amount
tax
ed tax
a) Tax/Cess
b) Interest
total
Amount of
demand created,
c) Penalty
if any
(A)
d) Fees
e) Other charges
Amount under
a) Tax/Cess
302
Form GST APL – 08
[See Rule 114(1)]
Appeal to the High Court under section 117
1.
Appeal filed by
Taxable person / Government of
2.
GSTIN/Temporary ID
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concealed therefrom.
Place:
Date:
Name:
Designation/Status:
304
Form GST TRAN – 1
[See rule 117(1),118,119,120]
Transitional ITC/Stock Statement
1. GSTIN
–
2. Legal name of the registered person –
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:-
Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
(a)
Sl. no.
under existing
law (Central
Excise and
Service Tax)
Tax period to which
the last return filed
under the existing law
pertains
Date of filing
of the return
specified in
Column no. 3
Balance cenvat credit
carried forward in the said
last return
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
Total
2
3
305
(b)
Details of statutory forms received for
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registration no.
no
no.
Date
under existing
Recipients'
registration no.
under existing
Details of capital
goods on which credit
has been partially
availed
Total eligible
cenvat credit
under existing
law
Total cenvat
credit availed
Total cenvat
credit unavailed
under existing
under existing law
law
law
law
Value
Duties and
(admissible as
ITC of central
tax) (9-10)
taxes paid
ED/
CVD
SAD
2
3
5
8
9
10
1
Total
(b)
307
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Sr.
Invoic
Invoice Supplier's
e/
registration
Recipients'
registration no.
no
Docu
docume no.
Details regarding capital
goods on which credit is
not availed
under
ment
nt
Total eligible
VAT [and ET]
credit under
existing
Total VAT [and
ET] credit availed
under existing law
under
existing
Value
no.
Date
existing
law
Taxes paid
VAT [and ET]
law
law
2
3
4
7
8
Total
Total VAT [and ET]
credit unavailed under
existing law
(
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ered in
recipients
books of
account
(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/UTGST under sections 140(3), 140(4)(b) and 140(6)
Details of inputs in stock
Description Unit Qty Value
Total input tax
credit claimed
VAT [and Entry Tax] paid under earlier law
Total input tax credit
related to exempt sales not
claimed under earlier law
Total Input tax credit
admissible as
SGST/UTGST
309
123 4 5 6 78
Inputs
Inputs contained in semi-finished and finished goods
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States
having VAT at single point)
Details of inputs in stock
Description Unit Qty Value
Tax paid
1
2
3
5
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts)
is also required.
8. Details of transfer
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. Challan
Challan
Date
Type of goods
Details of goods with job- worker
(inputs/ semi-finished/
finished)
HSN Description | Unit
Quantity Value
2
3
4
5
6
7
8
9
1
GSTIN of Manufacturer
Total
10.
a.
311
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
Sr.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Quantity Value
Input Tax to be taken
2
1
3
5
7
b.
Details of goods held by the agent
Sr.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Quantity Value
Input Tax to be taken
3
4
5
6
7
1
11.
Details of credit availed in terms of Section 142 (11 (c))
Registration No of Service Tax
Sr. no
VAT
Registration No.
Invoice/doc Invoice/
ument no. document date
Tax Paid
2
1
3
4
5
6
Total
VAT paid Taken as SGST Credit
or Service Tax paid as Central Tax
Credit
12.
312
Details of goods sent on approval basis six months prior to the appointed day (secti
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