The Bihar Goods and Service Tax Rules, 2017
S.O. 103-13/2017-2207)] Dated:- 29-6-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
The 29th June 2017
S.O. 103, dated the 29th June 2017-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), The Governor of Bihar hereby makes the following rules, namely:-
Chapter I
PRELIMINARY
1. Short title and Commencement.-(1) These rules may be called the Bihar Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from date of its issuance.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Bihar Goods and Services Tax Act, 2017 (12 of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “Section” means a section of the Act;
(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(e) words and expre
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tion 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 GSTITC-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
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hall 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 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
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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 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 receip
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inished 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 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.
Category of registered persons
Rate of tax
(1)
(2)
(3)
1
Manufacturers, othe
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d to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, email address, State or Union territory 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 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 onetime password sent to the said mobile number; and
(c) The e-m
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g 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 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 ap
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ed, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05. 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 followin
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ll be communicated the registration number, and the certificate of registration under subrule (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 or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, 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 un
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r 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 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 offi
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at 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 subrule (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 code by 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
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ough 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.
(3) Every person to whom a temporary registration has been granted under subrule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration
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y 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 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 a
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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 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 RE
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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 sub-rule (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 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 avail
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ovided 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 this 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 not
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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 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 fe
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d 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 (Act 43 of 1961) shall enrol on the common portal by validating his email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM G
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nd, 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 subrule (1) and issue an order in FORM GST REG-28;
(3A) Where a certificate of registration has not been made available to the application 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 deemed to have been granted and the said certificate of regi
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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 (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 (18 of 2013) shall furnish the documents or application verified through d
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rised 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 or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000)or verified by any other mode of signature or verification as notified by the Board in this behalf.
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-Whe
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change is twenty four thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c) if the value is not determ
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he goods are intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determin
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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 by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank o
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ckets 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. of single premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium cha
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ve 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 this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be exclu
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ent 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 rupees, for determination of value.-
The rate of exchange for the determination of the value of taxable goods or servic
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upplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.-
(1)The input tax credit shall be availed by a registered person, including the Input 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
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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 have been paid for the purposes of the second proviso to sub-section (2) of section 16.
(2) The amount of input tax
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f section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.
39. Procedure for di
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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 account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in th
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ets reduced for any reason;
(i) any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms 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 recipie
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he 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 section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC- 01 to the effect that he
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) the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and
(d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on 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
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eptance, the un-utilized credit specified in FORM GST ITC- 02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be
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lled 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 amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution a
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ied and segregated at the invoice level by the registered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of 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 speci
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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 zerorated 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
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f input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as 'Tm' and calculated as-
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as-
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax 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
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ion 29, be determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month Input tax credit taken on such capital goods= C Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in sto
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ll be determined separately for input tax credit of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the sa
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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 charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un
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is; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided also that in the case o
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, shall be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in
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eries, containing alphabets or numerals or special characters – hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
50. Receipt
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de, 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 charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
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cters, in one or multiple series, containing alphabets or numerals or special charactershyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative. 53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the
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ted or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any inv
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r digital signature of the Input Service Distributor or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
(3) Where the supplier of taxable service is a goods transport agency supplying services in rela
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ply, 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 Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
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e 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 person.- (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
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f 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 amount of tax payable on such goods as if such goods have been supplied by the registered person.
(7) Eve
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, 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 or services used in the manufacture and quantitative details of the goods so manufactured including t
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ated 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 shall produce the details thereof as and when required by the proper officer.
(18) Every registered per
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. 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 or through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of
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d to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FOMR GST-1 electronically through the common portal, either directly or through a facilitation centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-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 t
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nder 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 subsection (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
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source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated 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 FO
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nder section 54.
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM gstr-3B, in lieu of form gstr-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation 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 t
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or 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 or any other amount payable under the Act or the provisions of this Chapter within tw
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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 submission of statement of supplies through an ecommerce operator.- (1) Every electronic
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nder section 42 after the due date for furnishing the return in FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.
Explanation.- For the purpose of this rule, it is hereby declared that –
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall
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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 in the statement of inward supplies to be furnished for the month in which
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1 electronically through the common portal.
73. Matching of claim of reduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: 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 here
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(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 in which the matching has been carried out.
(2) A supplier to whom
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g 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 amount under section 54.
78. Matching of details furnished by the e-
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ly 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 available to the supplier electronically on the common portal in
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certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
81. Final return.- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. _
82. Details of inward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with 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 d
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) 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 of the Institute of Company Secretaries of India.
(2)
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If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation.
(7) Where a
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on 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 practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.
(10) The goods a
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85. Electronic Liability Register.- (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;
(c) the amount of 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 perso
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the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to 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 amou
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f 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: Provided that the restriction for deposi
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rson making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlement mode from any bank, the mandate form shall be generated along with the challan on the common portal and the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan 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 p
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r fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
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 r
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rnished 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 to be furnished by him.
(2) The
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ded 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 made to a Special Economic Zone unit
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g 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 subsection (8) of section 54;
(m) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
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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 of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been co
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plicant 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 applicant in FORM GST RFD-03 throu
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nd under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06, sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount,
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FD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05, for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars
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g in writing to the proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.- Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his 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
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tional 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) 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
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nd 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 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 noti
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welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level cooperatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expens
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udited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, 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 recomm
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er sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3): Provided that a bond furnished to the proper officer under the State Goods and
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d in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where 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
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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-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules
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o 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 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
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cuments accompanying such appeal shall be signed, –
(a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act.
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, eith
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visions 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 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 is
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all 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 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 common portal. (2) A certified copy of the decision or order appealed against
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fficient 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 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
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isdictional 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 subsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.- (1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal
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ify separately the following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or sub-section (6) 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
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o in sub-clause (i) shall be allowed at the rate of sixty per cent on such goods which attract State tax at the rate of nine per cent or more and forty per cent for other goods of the State tax applicable on supply of such goods after the appointed date and shall be credited after the State tax payable on such supply has been paid: Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent and twenty per cent respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date. (b) Such credit of State tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not wholly exempt from tax under the Bihar Value Added Tax Act, 2005;
(ii) the document for procurement of such goods is available with the registered person;
(iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance
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d day, and the Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of section 141or sub-section 14 of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
121. 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-
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ice of the Chairman and Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same 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
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the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate 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
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es on issues of local nature shall first be examined by the State level Screening Committee and the Screening Committee shall, upon being satisfied that the supplier has contravened the provisions of section 171, forward the application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to th
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ceipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing as allowed by the Standing Committee and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.- (1) Notwithstanding anything contained in subrules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reaso
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The Authority shall, within a period of three months from the date of receipt of the report from the Director General of Safeguards determine whether a registered person has passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order –
(a) 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
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ds and Services Tax Act of the respective States, as the case may be._
136. Monitoring of the order.- The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it.
137. Tenure of Authority.- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.- For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes-.
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 12
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requires,-
(a)
(b)
(c)
(d)
(e)
“Act” means the Bihar Goods and Services Tax Act, 2017 (12 of
2017);
“FORM” means a Form appended to these rules;
“Section” means a section of the Act;
“Special Economic Zone” shall have the same meaning as assigned to
it in clause (za) of section 2 of the Special Economic Zones Act, 2005
(28 of 2005);
words and expressions used herein but not defined and defined in the
Act shall have the meanings respectively assigned to them in the Act.
Chapter II
COMPOSITION RULES
3. Intimation for composition levy.- (1) Any person who has been granted
registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to
pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, 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 appointed day,
but not later than thirty days after the said day,
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dance 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 opts to pay
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tax under the said section, electronically, in FORM GST CMP-03, on the common portal,
either directly or through a Facilitation Centre notified by the Commissioner, within a
period of sixty days from the date on which the option for composition levy is exercised or
within such further period as may be extended by the Commissioner in this behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of
business in any State or Union territory
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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;
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;
he shall pay tax under sub-section (3) or sub-section (4) of section 9
on inward supply of goods or services or both;
he was not engaged in the manufacture of goods as notified under
clause (e) of sub-section (2) of section 10, during the preceding
financial year;
he shall mention the words “composition taxable person, not eligible
to collect tax on supplies” at the top of the bill of supply issued by
him; and
he shall mention the words “composition taxable personâ⬠on every
notice or signboard displayed at a prominent place at his principal
place of business and at ev
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he 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 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 tax
under section 10 shall not be denied.
(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from
the registered person in FORM GST CMP-06, the proper officer shall issue an order in
FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either
accepting the reply, or denying the option to pay tax under sectio
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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.
Category of registered persons
No.
(1)
(2)
1
2
3
Rate of tax
(3)
One per cent.
Manufacturers, other than manufacturers of such
goods as may be notified by the Government
Suppliers making supplies referred to in clause (b) of Two and a half per cent.
paragraph 6 of Schedule II
Any other supplier eligible for composition levy
under section 10 and the provisions of this Chapter
Half per cent.
Chapter III
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nit(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 to the said e-mail address.
(3) On successful verification of the Permanent Account Number, mobile
number and email address, a temporary reference number shall be generated and
communicated to the applicant on the said mobile
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ccompanying
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347
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, in FORM GST REG-04, within a period of seven
working days from the date of the receipt of such not
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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 Permanent Account Number or the Tax Deduction and
Collection Account Number;
(c) two characters for the entity cod
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under subrule (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.
Union
11. Separate registration for multiple business verticals within a State or a
territory. (1) Any person having multiple business verticals within a State or a
Union territory, requiring a separate registration for any of its business verticals under sub-
section (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 sha
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e
provisions of section 51 or a person required to collect tax at source in accordance with the
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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 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 a
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s identified by the
Government of that country or its Permanent Account Number, if available.
a
(2) A person applying for registration as a non-resident taxable person shall be given
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.
rule.
(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
(4) The application for registration made by a non-resident taxable person shall be
duly signed or verified through electronic verification code by 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 f
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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.
(3) Every person to whom a temporary registration
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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
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Number on the name board.- (1) Every registered person shall display his
certificate of registration in a pr
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Centre notified by the Commissioner:
or
Provided that ââ¬â (a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of business;
(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
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a period of fifteen working days from the date of the receipt of the
application 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.
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(3) The registered person shall furnish a reply to the notice to show cause, issued
under sub-rule (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.
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h the cancellation of registration is sought, liability thereon, the details of the payment,
if any, made against such liability and may furnish, along with the application, relevant
documents in 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 this Act, or the rules made thereunder ; or
(c) violates t
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rom the date of application submitted under rule 20 or, as the case may be, the date of the
reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a
date to be determined by him and notify the taxable person, directing him to pay arrears of
any tax, interest or penalty including the amount liable to be paid under sub-section (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
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r
circumstances other than those specified in clause (a), by an order in FORM GST REG-05,
reject the application for revocation of cancellation of registration and communicate the
same to the applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of
sub-rule (2), issue a notice 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.
354
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ ( à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤
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2)(a) Every person who has been granted a provisional registration under sub-rule
(1) shall submit an application electronically in FORM GST REG-26, duly signed or
verified through electronic verification code, along with the information and documents
specified in the said application, on the common portal either directly or through a
Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three
monthsor 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.
been
(3) Where the particulars or information specified in sub-rule (2) have either not
furnished or not found to be correct or complete, the proper officer shall, a
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exists for which the
notice was issued.
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355
(4) Every person registered under any of the existing laws, who is not liable to be
registered under the Act may, within a period of thirty days from the appointed day, at his
option, submit an application electronically in FORM GST REG-29 at the common portal
for the cancellation of registration granted to him and the proper officer shall, after
conducting such enquiry as deemed fit, 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
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t from
India, by some other person duly authorised by him in this behalf, and where the individual
is mentally incapacitated from attending to his affairs, by his guardian or by any other
person competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is
absent from India or is mentally incapacitated from attending to his affairs, by any other
adult member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer 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;
or
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof;
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(b)
be the open market value of such supply;
if the open market value is not available under clause (a), be the sum
total of consideration in money and any such further amount in money as is equivalent to the
consideration not in money, if such amount is known at the time of supply;
if the value of supply is not determinable under clause (a) or clause (b),
be the value of supply of goods or services or both of like kind and quality;
(d)
if the value is not determinable under clause (a) or clause (b) or clause
(c), be the sum total of consideration in money and such further amount in money that is
equivalent to consideration not in money as determined by the application of rule 30 or rule
31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the
exchange of an old phone and if the price of the new phone without exchange is twenty four
thousand rupees, the open market value of the new phone is twenty four thousand rupees.
(2) Where a lap
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ere 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
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357
percent of the price charged for the supply of goods of like kind and quality by the recipient
to his customer not being a related person:
Provided further that where the recipient is eligible for full input tax credit, the value
declared in the invoice shall be deemed to be the open market value of the goods or services.
29. Value of supply of goods made or received through an agent.-The value of
supply of goods between the principal and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the
supplier, be ninety per cent. of the price charged for the supply of goods of like kind and
quality by the recipient to his customer not being a related person, where the goo
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of the preceding rules of
this Chapter, the value shall be one hundred and ten percent of the cost of production or
manufacture or the cost of acquisition of such goods or the cost of provision of such
services.
31. Residual method for determination of value of supply of goods or services
or both.-Where the value of supply of goods or services or both cannot be determined under
rules 27 to 30, the same shall be determined using reasonable means consistent with the
principles and the general provisions of section 15 and the provisions of this Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule,
ignoring rule 30.
32. Determination of value in respect of certain supplies.- (1) Notwithstanding
anything contained in the provisions of this Chapter, the value in respect of supplies
specified below shall, at the option of the supplier, be determined in the manner provided
hereinafter.
(2) The value of supply of services in relation to the purchase or s
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rting any of the two currencies into
Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
Provided also that a person supplying the services may exercise the option to
ascertain the value in terms of clause (b) for a financial year and such option shall not be
withdrawn during the remaining part of that financial year.
(b) at the option of the supplier of services, the value in relation to the supply of
foreign currency, including money changing, shall be deemed to be-
(i) one per cent. of the gross amount of currency exchanged for an amount up to
one lakh rupees, subject to a minimum amount of two hundred and fifty rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of currency
exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and
(iii)five thousand and five hundred rupees and one tenth of a per cent. of the gross
amount of currency exchanged for an amount exceeding ten lakh rupees, subject to a
maxim
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le
premium charged from the policy holder; or
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359
(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 is provided by a person dealing in buying and selling of
second hand goods i.e., used goods as such or after such minor processing which does not
change the nature of the goods and where no input tax credit has been availed on the
purchase of such goods, the value of supply shall be the difference between the selling price
and the purchase price and where the value of such supply is negative, it shall be ignored:
Provided
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L.
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 indicated in the invoice issued by the pure agent to the recipient of service;
and
(iii) the supplies procured by the pure agent from the third party as a pure agent of
the recipient of supply are in addition to the services he supplies on his own account.
Explanation.- For the purposes of this rule, the expression ââ¬Åpure agentâ⬠means a
person who-
(a) enters into a contractual agreement with the recipient of supply t
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ly levied on B. A is merely acting as a pure agent in the
payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not
part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination
of value.-
The rate of exchange for the determination of the value of taxable goods or services
or both shall be the applicable reference rate for that currency as determined by the Reserve
Bank of India on the date of time of supply in respect of such supply in terms of section 12
or, as the case may be, section 13 of the Act.
35. Value of supply inclusive of integrated tax, central tax, State tax, Union
territory tax.-Where the value of supply is inclusive of integrated tax or, as the case may
be, central tax, State tax, Union territory tax, the tax amount shall be determined in the
following manner, namely,-
Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may
be, CGST, SGST or UTGST) ÃÆÂ
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uirements 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,-
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361
(a)
(b)
(c)
(d)
(e)
an invoice issued by the supplier of goods or services or both in accordance with
the provisions of section 31;
an invoice issued in accordance with the provisions of clause (f) of sub-section
(3) of section 31, subject to the payment of tax;
a debit note issued by a supplier in accordance with the provisions of section 34;
a bill of entry or any similar document prescribed under the Customs Act, 1962
or rules made thereunder for the assessment of integrated tax on imports;
an Input Service Distributor invoice or Input Service Distributor credit note or
any document issued by an Input Service Distributor in accordance with
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paid and
the amount of input tax credit availed of proportionate to such amount not paid to the
supplier in FORM GSTR-2 for the month immediately following the period of one hundred
and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in
Schedule I of the said Act shall be deemed to have been paid for the purposes of the second
proviso to sub-section (2) of section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the
output tax liability of the registered person for the month in which the details are furnished.
(3) The registered person shall be liable to pay interest at the rate notified under sub-
section (1) of section 50 for the period starting from the date of availing credit on such
supplies till the date when the amount added to the output tax liability, as mentioned in sub-
rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall n
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,
in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input
services referred to in the second proviso to sub-section (4) of section 17 and not
covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
admissible to the company or the institution and shall be furnished in FORM GSTR-
2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections
41, 42 and 43, be credited to the electronic credit ledger of the said company or the
institution.
39. Procedure for distribution of input tax credit by Input Service
Distributor.- (1) An Input Service Distributor shall distribute input tax credit in the manner
and subject to the following conditions, namely,-
(a)
(b)
(c)
(d)
the input tax credit available for distribution in a month shall be distributed in
the same month and the details thereof shall be furnished in FORM GSTR-6
in accordance with the provisi
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363
Câââ¬Å¡Â = (tâââ¬Å¡ÂÃÆ·T) ÃÆââ¬â C
where,
“C” is the amount of credit to be distributed,
“tâââ¬Å¡Â” is the turnover, as referred to in section 20, of person Râââ¬Å¡Â during the relevant
period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients
to whom the input service is attributable in accordance with the provisions of
section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax
credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax
shall-
(i) in respect of a recipient located in the same State or Union territory in
which the Input Service Distributor is located, be distributed as input tax credit
of central tax and State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a Stat
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in clauses (a) to (f) and the amount attributable to
any recipient shall be calculated in the manner provided in clause (d) and such credit
shall be distributed in the month in which the debit note is included in the return in
FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note
to the Input Service Distributor by the supplier shall be apportioned to each recipient
in the same ratio in which the input tax credit contained in the original invoice was
distributed in terms of clause (d), and the amount so apportioned shall be-
364
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(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 be
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d in stock or inputs contained in semi-finished or finished goods held in stock, or
the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d)
of the said sub-section, shall be subject to the following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section
(1) of section 18, shall be claimed after reducing the tax paid on such capital goods
by five percentage points per quarter of a year or part thereof from the date of the
invoice or such other documents on which the capital goods were received by the
taxable person.
(b) the registered person shall within a period of thirty days from the date of his
becoming eligible to avail the input tax credit under sub-section (1) of section 18
shall make a declaration, electronically, on the common portal in FORM GST ITC-
01 to the effect that he is eligible to avail the input tax credit as aforesaid;
(c) the declaration under clause (b) shall clearly specif
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18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by
a practicing chartered accountant or a cost accountant if the aggregate value of the
claim on account of central tax, State tax, Union territory tax and integrated tax
exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and
(d) of sub-section (1) of section 18 shall be verified with the corresponding details
furnished by the corresponding supplier in FORM GSTR-1 or as the case may be,
in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and
machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing
the input tax on 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)
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ptance, 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
366
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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
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ââ¬ËÅT3' and 'T4' shall be determined and declared by the registered person
at the invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be
called common credit, be denoted as 'C2' and calculated as-
C2=C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as
'D1' and calculated as-
where,
Dâââ¬Å¡Â= (EÃÆ·F) ÃÆââ¬â Câââ¬Å¡ââ¬Å¡
'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 ââ¬Â¨E' and 'F' of the last tax period for which the details
of such turnover are available, previous to the month during which the said value of
'E/F' is to be calculated;
Explanation: For the purposes of thi
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erritory tax and integrated tax;
(m) the amount equal to aggregate of 'Dâââ¬Å¡Â' and 'D2' shall be added to the output tax
liability of the registered person:
Provided that where the amount of input tax relating to inputs or input services used
partly for the purposes other than business and partly for effecting exempt supplies
has been identified and segregated at the invoice level by the registered person, the
same shall be included in ââ¬Â¨Tâââ¬Å¡Â and ââ¬Â¨Tâââ¬Å¡ââ¬Å¡ respectively, and the remaining amount of
credit on such inputs or input services shall be included in ââ¬Â¨T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for
the financial year before the due date for furnishing of the return for the month of September
following the end of the financial year to which such credit relates, in the manner specified
in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of ââ¬Â¨Dâââ¬Å¡Â' and 'Dâââ¬Å¡ââ¬Å¡'
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t of capital goods and
reversal thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of
section 16, the input tax credit in respect of capital goods, which attract the provisions of
sub-sections (1) and (2) of section 17, being partly used for the purposes of business and
partly for other purposes, or partly used for effecting taxable supplies including zero rated
368
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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 t
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tly covered
under this clause.
(d) the aggregate of the amounts of ââ¬Â¨A' credited to the electronic credit ledger under
clause (c), to be denoted as 'To', shall be the common credit in respect of capital goods
for a tax period:
Provided that where any capital goods earlier covered under clause (b) is subsequently
covered under clause (c), the value of 'A' arrived at by reducing the input tax at the
rate of five percentage points for every quarter or part thereof shall be added to the
aggregate value 'T';
(e) the amount of input tax credit attributable to a tax period on common capital goods
during their useful life, be denoted as 'Tm' and calculated as-
Tm= TcÃÆ·60
(f) the amount of input tax credit, at the beginning of a tax period, on all common
capital goods whose useful life remains during the tax period, be denoted as 'T,'
and shall be the aggregate of 'T' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted
as 'Te', a
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the said Schedule;
(h) the amount Te along with the applicable interest shall, during every tax period of the
useful life of the concerned capital goods, be added to the output tax liability of the person
making such claim of credit.
(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax
and integrated tax.
44. Manner of reversal of credit under special circumstances.- (1) The amount
of input tax credit relating to inputs held in stock, inputs contained in semi-finished and
finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-
section (4) of section 18 or sub-section (5) of section 29, be determined in the following
manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods
held in stock, the input tax credit shall be calculated proportionately on the basis of
the corresponding invoices on which credit had been availed by the registered
taxable person on such inp
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(4) The amount determined under sub-rule (1) shall form part of the output tax
liability of the registered person and the details of the amount shall be furnished in FORM
GST ITC-03, where such amount relates to any event specified in sub-section (4) of section
18 and in FORM GSTR-10, where such amount relates to the cancellation of registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
practicing chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18
relating to capital goods shall be 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 sha
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e job worker on the day when the said inputs or capital goods
were sent out and the said supply shall be declared in FORM GSTR-1 and the principal
shall be liable to pay the tax along with applicable interest.
Explanation.- For the purposes of this Chapter,-
(1) the expressions ââ¬Åcapital goodsâ⬠shall include ââ¬Åplant and machineryâ⬠as defined in
the Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in sub-section (3) of
section 17-
(a) the value of land and building shall be taken as the same as adopted for the
purpose of paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale value of such
security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
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46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by
the registered per
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rupees and the
recipient requests that such details be recorded in the tax invoice;
Harmonised System of Nomenclature code for goods or services;
(h)
description of goods or services;
(i)
quantity in case of goods and unit or Unique Quantity Code thereof;
(j)
total value of supply of goods or services or both;
(k)
taxable value of the supply of goods or services or both taking into account
discount or abatement, if any;
(1)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(m)
amount of tax charged in respect of taxable goods or services (central tax,
State tax, integrated tax, Union territory tax or cess);
(n)
place of supply along with the name of the State, in the case of a supply in
the course of inter-State trade or commerce;
(0)
address of delivery where the same is different from the place of supply;
(p)
whether the tax is payable on reverse charge basis; and
(q)
signature or digital signature of the supplier or his authorised representative:
Pr
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rovided 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 details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:
Provided also that a registered person may not issue a tax invoice in accordance with
the provisions of clause (b) of sub-section (3) of section 31 subject to the following
conditions, namely,-
(a) the recipient is not a registered person; and
(b)
the recipient does not require such invoice, and
shall issue a consolidated tax invoice for such supplies at the close of each day in
respect of all such supplies.
47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in
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books
of account or before the expiry of the quarter during which the supply was made.
48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of
supply of goods, in the following manner, namely,-
(a)
the original copy being marked as ORIGINAL FOR RECIPIENT;
(b)
(c)
the duplicate copy being marked as DUPLICATE FOR
TRANSPORTER; and
the triplicate copy being marked as TRIPLICATE FOR
SUPPLIER.
(2)
The invoice shall be prepared in duplicate, in the case of the supply of services, in
the following manner, namely,-
(a)
the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b)
(3)
the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
The serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in FORM GSTR-1.
49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31
shall be issued by the supplier containing the following details, namely,-
(a)
name,
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ent 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.
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50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3)
of section 31 shall contain the following particulars, namely,-
(a)
(b)
name, address and Goods and Services Tax Identification Number of the
supplier;
a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters-
hyphen or dash and slash symbolised as ââ¬Å-â⬠and ââ¬Å/” 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;
description of goods or services;
amount of
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Number of the
supplier;
a consecutive serial number not exceeding sixteen characters, in one or
multiple series, containing alphabets or numerals or special characters-
hyphen or dash and slash symbolised as ââ¬Å-â⬠and ââ¬Å/” 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;
(e)
(f)
1
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375
number and date of receipt voucher issued in accordance with the provisions
of rule 50;
description of goods or services in respect of which refund is made;
amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i)
(j)
(k)
amount of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
w
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tax,
State tax, integrated tax, Union territory tax or cess);
(i)
place of supply along with the name of State and its code, in case of a supply
in the course of inter-State trade or commerce; and
(j)
signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice
referred to in section 31 and credit or debit notes referred to in section 34 shall contain the
following particulars, namely:-
(a)
the word “Revised Invoice”, wherever applicable, indicated prominently;
(b)
name, address and Goods and Services Tax Identification Number of the
supplier;
(c)
nature of the document;
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(d)
(e)
(f)
(h)
(i)
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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 symb
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rom 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, consolidated revised invoice may be
issued separately in respect of all the recipients located in a State, who are not registered
under the Act.
(3)
Any invoice or debit note issued in pursuance of any tax payable in
accordance with the provisions of section 74 or section 129 or section 130 shall prominently
contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”.
54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the
case may be, an Input Service Distributor credit note issued by an Input Service Distributor
shall contain the fol
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ll
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 consignee,
regi
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m the place
of business of the supplier is not known,
transportation of goods for job work,
transportation of goods for reasons other than by way of supply, or
(d)
such other supplies as may be notified by the Board,
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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;
(2)
(iii)
(iv)
(v)
(vi)
(vii)
name, address and Goods and Services Tax Identification Number or Unique
Identity Number of the consignee, if registered;
Harmonised System of Nomenclature code and description of goods;
quantity (provisional, where the exact quantity being
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transported in a semi knocked down or completely
knocked down condition –
(a)
(b)
(c)
(d)
the supplier shall issue the complete invoice before dispatch of the first
consignment;
the supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice;
each consignment shall be accompanied by copies of the corresponding
delivery challan along with a duly certified copy of the invoice; and
the original copy of the invoice shall be sent along with the last consignment.
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Chapter VII
Accounts and Records
379
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 wit
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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.
(a)
(5) Every registered person shall keep the particulars of –
names and complete addresses of suppliers from whom he has received the goods
or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or
services, where required under the provisions of this Chapter;
(c)
the complete address of the premises where goods are stored by him, including
goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those
declared under sub-rule (5) without the cover of any valid documents, the proper officer
shall determine the amount of tax payable on such goods as if such goods have been
supplied by the registered person.
(7) Every registered person shall keep t
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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 or services u
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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
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381
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 t
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and
explanation for codes used, where necessary, for access and any other information which is
required for such access along with a sample copy in print form of the information stored in
such files.
58. Records to be maintained by owner or operator of godown or warehouse
and transporters.- (1) Every person required to maintain records and accounts in
accordance with the provisions of sub-section (2) of section 35, if not already registered
under the Act, shall submit the details regarding his business electronically on the common
portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by
the Commissioner and, upon validation of the details furnished, a unique enrolment number
shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union
territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where requi
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owner-wise and shall facilitate any physical
verification or inspection by the proper officer on demand.
Chapter VIII
Returns
59.
Form and manner of furnishing details of outward supplies.- (1) Every
registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37,
shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in
FORM GSTR-1 shall include the ââ¬â⬢
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh
rupees made to the unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregister
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ccepted by him.
60. Form and manner of furnishing details of inward supplies.- (1) Every
registered person, other than a person referred to in section 14 of the Integrated Goods and
Services Tax Act, 2017, required to furnish the details of inward supplies of goods or
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383
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 u
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t B
of FORM GSTR 2A electronically through the common portal and the said recipient may
include the same in FORM GSTR-2.
(6)
The details of tax deducted at source furnished by the deductor under sub-
section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part
C of FORM GSTR-2A electronically through the common portal and the said deductee
may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator
under section 52 in FORM GSTR-8 shall be made available to the concerned person in
Part C of FORM GSTR 2A electronically through the common portal and such person
may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in
FORM GSTR-2 shall include the –
(a) invoice wise details of all inter-State and intra-State supplies received from
registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any,
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isions of section 49, discharge his liability towards tax, interest, penalty, fees or
any other amount payable under the Act or the provisions of this Chapter by debiting the
electronic cash ledger or electronic credit ledger and include the details in Part B of the
return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash
ledger in accordance with the provisions of sub-section (6) of section 49, may claim such
refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an
application filed under section 54.
(5)
Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and
in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in
FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such
conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition
supplier.-(1) Every reg
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nd return under rule 59, rule 60 and rule 61 relating to the period during
which the person was liable to furnish such details and returns till the due date of furnishing
the return for the month of September of the succeeding financial year or furnishing of
annual return of the preceding financial year, whichever is earlier.
Explanation. For the purpose of this sub-rule, it is hereby declared that the person
shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the
supplier for the period prior to his opting for the composition scheme.
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385
(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 GS
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ation and data base access or retrieval services from a place outside India to a
person in India other than a registered person shall file return in FORM GSTR-5A on or
before the twentieth day of the month succeeding the calendar month or part thereof.
65. Form and manner of submission of return by an Input Service
Distributor. Every Input Service Distributor shall, on the basis of details contained in
FORM GSTR-6A, and where required, after adding, correcting or deleting the details,
furnish electronically the return in FORM GSTR-6, containing the details of tax invoices
on which credit has been received and those issued under section 20, through the 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 G
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) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
containing details of supplies effected through such operator and the amount of tax collected
as required under sub-section (1) of section 52.
(2) The details furnished by the operator under sub-rule (1) shall be made
available electronically to each of the suppliers in Part C of FORM GSTR-2A on the
common portal after the due date of filing of FORM GSTR-8.
68. Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued,
electronically, to a registered person who fails to furnish return under section 39 or section 44 or section
45 or section 52.
69. Matching of claim of input tax credit .- The following details relating to
the claim of input tax credit on inward supplies including imports, provisionally allowed
under section 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;
Goods and Services Tax Identification Number of the re
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or less than the output tax paid on such tax invoice or
debit note by the corresponding supplier.
70.
Final acceptance of input tax credit and communication thereof.- (1) The
final acceptance of claim of input tax credit in respect of any tax period, specified in sub-
section (2) of section 42, shall be made available electronically to the registered person
making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been
communicated as mismatched but is found to be matched after rectification by the supplier
or recipient shall be finally accepted and made available electronically to the person making
such claim in FORM GST MIS-1 through the common portal.
71.
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387
Communication and rectification of discrepancy in claim of input tax
credit and reversal of claim of input tax credit.- (1) A
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der 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 declared that –
(i) Rectification by a supplier means adding or correcting the details of an outward supply
in his valid return so as to match the details of corresponding inward supply declared by
the recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward
supply so as to match the details of corresponding outward supply declared by the supplier.
72. Claim of input tax credit on the same invoice more than once.- Duplication of claims of
input tax credit in the details of inward supplies shall be communicated to the registered person in
FORM GST MIS-1 electronically through the common portal.
73. Matching of claim of reduction in the
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the purpose of this rule, it is hereby declared that –
(i) The claim of reduction in output tax liability due to issuance of credit notes in
FORM GSTR-1 that were accepted by the corresponding recipient in FORM
GSTR-2 without amendment shall be treated as matched if the said recipient has
furnished a valid return.
(ii) The claim of reduction in the output tax liability shall be considered as matched where
the amount of output tax liability after taking into account the reduction claimed is
equal to or more than the claim of input tax credit after taking into account the
reduction admitted and discharged on such credit note by the corresponding recipient
in his valid return.
thereof.-
74. Final acceptance of reduction in output tax liability and communication
(1) The final acceptance of claim of reduction in output tax liability in respect of
any tax period, specified in sub-section (2) of section 43, shall be made available
electronically to the person making such claim in FORM GST MIS
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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
supplier and debited to the electronic liability register and also shown in his return in
FORM GSTR-3 for the month succeeding the month in which the discrepancy is made
available.
Explanation. For the purpose of this rule, it is hereby declared that –
(i)
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y future liability towards interest or the taxable
person may claim refund of the amount under section 54.
78. Matching of details furnished by the e-Commerce operator with the
details furnished by the supplier.- The following details relating to the supplies made
through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with
the corresponding details declared by the supplier in FORM GSTR-1-
(a)
(b)
State of place of supply; and
net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37
has been extended, the date of matching of the above mentioned details shall be extended
accordingly.
Provided further that the Commissioner may, on the recommendations of the
Council, by order, extend the date of matching to such date as may be specified therein.
79. Communication and rectification of discrepancy in details furnished by
the e-commerce operator and the supplier.- (1) Any discrepancy in the details
furnished by the operator and th
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uch addition to the output tax liability and interest
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payable thereon shall be made available to the supplier electronically on the common portal
in FORM GST MIS-3.
80. Annual return.- (1) Every registered person, other than an Input Service
Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a
non-resident taxable person, shall furnish an annual return as specified under sub-section (1)
of section 44 electronically in FORM GSTR-9 through the common portal either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in
FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under
section 52 shall furnish annual statement referred to in sub-section (5) of the said section in
FORM GSTR -9B
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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 India;
(ii)
is a person of sound mind;
(iii)
is not adjudicated as insolvent;
(iv)
has not been convicted by a competent court;-
(b) satisfies any of the following conditions, namely:-
(c)
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ation 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 practitioner and issue a certificate to that effect in
FORM GST PCT-02 or reject his application where it is found that the applicant is not
qualified to be enrolled as a goods and services tax practitioner.
(3)
The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be
eligible to remain enrolled unless he p
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is made may, within
thirty days from the date of issue of such order, appeal to the Commissioner against such
order.
(6) Any registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioner so
authorised shall be allowed to undertake such tasks as indicated in the said authorisation
during the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been
furnished by the goods and services tax practitioner authorised by him, a confirmation shall
be sought from the registered person over email or SMS and the statement furnished by the
goods and services tax practitioner shall be made available to the registered person on the
common portal:
Provided that where the registered person fails to respond to the request for
confirmation till the last date of furnishing of such statement
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d 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-
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393
(a) give his consent in FORM GST PCT-05 to any goods and services tax
practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and
services tax practitioner, ensure that the facts mentioned in the return are true and
correct.
The goods and services tax practitioner shall-
(10)
(a)
(b)
prepare the statements with due diligence; and
affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall
be treated as enrolled in the State or Union territory for the purposes specified
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on shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount
payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as
determined by a proper officer in pursuance of any proceedings under the Act or as
ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section
42 or section 43 or section 50; or
(d)
any amount of interest that may accrue from time to time.
Subject to the provisions of section 49, payment of every liability by a registered
person as per his return shall be made by debiting the electronic credit ledger maintained as
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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 sect
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ic liability
ledger, communicate the same to the officer exercising jurisdiction in the matter, through
the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in
FORM GST PMT-02 for each registered person eligible for input tax credit under the Act
on the common portal and every claim of input tax credit under the Act shall be credited to
the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability
in accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to the
extent of the claim shall be debited in the said ledger.
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
rule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
proper o
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e 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:
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
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017
Any payment required to be made by a person who is not registered under the Act,
shall be made on the basis of a temporary identification number generated through the
common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real
Time Gross Settlement mode from any bank, the mandate form shall be generated along
with the challan on the common portal and the same shall be submitted to the bank from
where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the
date of generation of challan.
(6)
On successful credit of the amount to the concerned government account maintained
in the authorised bank, a Challan 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
depos
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ed under
sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the
proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the
common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
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397
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 ele
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th the provisions of sub-section (6) of section 49 may be made through the
return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or
FORM GSTR-7, as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a
Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special
Economic Zone for authorised operations, as endorsed by the specified officer of
the Zone;
(b) supplier of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application
shall be filed by the recipient of deemed export supplies:
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Provided also that refund of any amount, afte
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ficates or Foreign Inward Remittance Certificates, as the case may
be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46
along with the evidence regarding the endorsement specified in the second proviso to
sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit
or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence
regarding the endorsement specified in the second proviso to sub-rule (1) and the
details of payment, along with the proof thereof, made by the recipient to the
supplier for authorised operations as defined under the Special Economic Zone Act,
2005, in a case where the refund is on account of supply of services made to a
Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special
Economic Zone developer has
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reference number of the final assessment order and a copy of the said
order in a case where the refund arises on account of the finalisation of provisional
assessment;
(j) a statement showing the details of transactions considered as intra-State
supply but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess
payment of tax;
(1) 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
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of undertaking in accordance with the provisions of sub-section (3) of
section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input
tax credit shall be granted as per the following formula –
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply
of services) x Net ITCÃÆ·Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
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(5)
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(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 o
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ly of goods) x Net ITCÃÆ·
Adjusted Total Turnover} – tax payable on such inverted rated supply of
goods
Explanation.- For the purposes of this sub rule, the expressions ââ¬ÅNet ITCâ⬠and ââ¬ÅAdjusted
Total turnover” shall have the same meanings as assigned to them in sub-rule (4).
90. Acknowledgement.- (1) Where the application relates to a claim for refund from the
electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made
available to the applicant through the common portal electronically, clearly indicating the
date of filing of the claim for refund and the time period specified in sub-section (7) of
section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger,
shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of
the said application, scrutinize the application for its completeness and where the
application is found to be complete
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efund.-(1) The provisional refund in accordance with the
provisions of sub-section (6) of section 54 shall be granted subject to the condition that the
person claiming refund has, during any period of five years immediately preceding the tax
period to which the claim for refund relates, not been prosecuted for any offence under the
Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty
lakh rupees.
(2)
The proper officer, after scrutiny of the claim and the evidence submitted in support
thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule
(1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54,
shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the
said applicant on a provisional basis within a period not exceeding seven days from the date
of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a p
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e issued in Part A of FORM GST RFD-07.
(2) Where the proper officer or the Commissioner is of the opinion that the amount of
refund is liable to be withheld under the provisions of sub-section (10) or, as the case may
be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07
informing him the reasons for withholding of such refund.
(3)
Where the proper officer is satisfied, for reasons to be recorded in writing, that the
whole or any part of the amount claimed as refund is not admissible or is not payable to the
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applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to
furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such
notice and after considering the reply, make an order in FORM GST RFD-06, sanctioning
the amount of refund in whole or part, or rejecting the
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n advice in FORM GST RFD-05, for the
amount of refund to be credited to the Consumer Welfare Fund.
93.
Credit of the amount of rejected refund claim.- (1) Where any deficiencies have
been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of
rule 89 shall be re-credited to the electronic credit ledger.
(2)
Where any amount claimed as refund is rejected under rule 92, either fully or partly,
the amount debited, to the extent of rejection, shall be re-credited to the electronic credit
ledger by an order made in FORM GST PMT-03.
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.
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403
94. Order sanctioning interest on delayed refunds.- Where any interest is due an
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ppliers in FORM GSTR-1.
(2) An acknowledgement for the receipt of the application for refund shall be issued in
FORM GST RFD-02.
(3)
(4)
The refund of tax paid by the applicant shall be available if-
(a) the inward supplies of goods or services or both were received from a
registered person against a tax invoice and the price of the supply covered under a
single tax invoice exceeds five thousand rupees, excluding tax paid, if any;
(b) name and Goods and Services Tax Identification Number or Unique Identity
Number of the applicant is mentioned in the tax invoice; and
(c)
such other restrictions or conditions as may be specified in the notification
are satisfied.
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 inte
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voices 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 of export shall be electronically credited to the bank account of the applicant
mentioned in his registration particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner of central tax,
State tax or Union territory tax to withhold the payment of refund due to the person
claiming refund in accordance with the provisions of sub-section (10) or sub-section
(11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in
violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the
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d 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 orders of the proper officer, appellate authority or Appellate Tribunal or court,
shall be paid from the Fund.
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405
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of
section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the
account to which the amount is transferred for utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a
Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the
Committee shall make recomme
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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 accordingly,
by the Member Secretary.
(8) The Committee shall have powers-
(a)
(b)
to require any applicant to produce before it, or before a duly authorised
Officer of the Government such books, accounts, documents, instruments, or
commodities in custody and control of the applicant, as may be necessary for
proper evaluation of the application;
to require any applicant to allow entry and inspection of any premises, from
which activities claimed to be for the welfare of consumers are stated to be carried
on, to a duly authorised officer of the Central Government or, as
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it, 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 Services Tax Council, the broad guidelines for considering
the projects or proposals for the purpose of incurring expenditure from the Consumer
Welfare Fund.
CHAPTER XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.-(1) Every registered person requesting for payment of tax on a
provisional basis in accordance with the provisions of sub-section (1) of section 60 shall
furnish an application along with the documents in support of his request, el
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0 in FORM GST ASMT-05 along with a security in the
form of a bank guarantee for an amount as determined under sub-rule (3):
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407
Provided that a bond furnished to the proper officer under the State Goods and
Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond
furnished under the provisions of the Act and the rules made thereunder.
Explanation.- For the purposes of this rule, the expression ââ¬Åamountâ⬠shall include the
amount of integrated tax, central tax, State tax or Union territory tax and cess payable in
respect of the transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for
information and records required for finalization of assessment under sub-section
(3) of section 60 and shall issue a final assessment order, specifying the amount
payable by the registered person or the amount
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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 certain cases. (1) The order of assessment made under sub-section (1)
of section 62 shall be issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance with the
provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the
assessment is pro
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ue a notice in FORM
GST ADT-01 in accordance with the provisions of sub-section (3) of the said
section.
(3) The proper officer authorised to conduct audit of the records and books of
account of the registered person shall, with the assistance of the team of officers
and officials accompanying him, verify the documents on the basis of which the
books of account are maintained and the returns and statements furnished under
the provisions of the Act and the rules made thereunder, the correctness of the
turnover, exemptions and deductions claimed, the rate of tax applied in respect of
supply of goods or services or both, the input tax credit availed and utilised, refund
claimed, and other relevant issues and record the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepancies
noticed, if any, as observed in the audit and the said person may file his reply and
the proper officer shall finalise the findings of the audit after due considera
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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 advanced ruling shall be certified to be a true copy of its original by any member
of the Authority for Advance Ruling.
106. Form and manner of appeal to the Appellate Authority for Advance Ruling.-
(1) An appeal against the advance ruling issued under sub-section (6) of section 98 sh
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nd
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.
410
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Chapter ââ¬â XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under
sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the
relevant documents, either electronically or otherwise as may be notified by the
Commissioner, and a provisional acknowledgement shall be issued to the appellant
immediately.
(2) 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.
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-03,
along with the relevant documents, either electronically or otherwise as may be notified by
the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within
seven days of the filing the application under sub-rule (1) and an appeal number shall be
generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under
sub-section (1) of section 112 shall be filed along with the relevant documents either
electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on
the common portal and a provisional acknowledgement shall be issued to the appellant
immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
section 112 shall be filed either electronically or otherwise as may be notified by the
Registrar, in FORM GST APL-06.
(3) The appeal and the memorandum of cross objections s
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dicating 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 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 common portal.
(2) A certified copy of the decision or order appealed against shall be submitted within
seven days of filing the application under sub-rule (1) and an appeal number shall be
generated by the Registrar.
112. Production of addition
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12
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(d) where the adjudicating authority or, as the case may be, the Appellate
Authority has made the order appealed against without giving sufficient
opportunity to the appellant to adduce evidence relevant to any ground of
appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or
the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence
produced under sub-rule (1) unless the adjudicating authority or an officer
authorised in this behalf by the said authority has been allowed a reasonable
opportunity-
(a) to examine the evidence or document or to cross-examine any witness
produced by the appellant; or
(b) to produce any evidence or any witness in rebuttal of the evidence produced
by the appellant under sub-rule (1).
(4) Nothing c
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GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the
case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an
authorised representative, other than those referred to in clause (b) or clause (c) of sub-
section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in
connection with any proceedings under the Act, the Commissioner may, after providing him
an opportunity of being heard, disqualify him from appearing as an authorised
representative.
Chapter XIV
Transitional Provisions
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413
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
decla
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l-
(a) in the case of a claim under sub-section (2) of section 140, specify separately the
following particulars in respect of every item of capital goods as on the appointed day-
(i) the amount of tax or duty availed or utilized by way of input tax credit
under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax
credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or
sub-section (6) or sub-section (8) of section 140, specify separately the details of stock held
on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following
details, namely:ââ¬â⬢
(i)
the name of the supplier, serial number and date of issue of the
invoice by the supplier or any document on the basis of which credit of input tax
was admissible under the existing law;
(ii)
the description and value of
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ail input tax credit on goods held in stock on the appointed day in respect of
which he is not in possession of any document evidencing payment of value added tax.
(ii) The credit referred to in sub-clause (i) shall be allowed at the rate of sixty per cent on
such goods which attract State tax at the rate of nine per cent or more and forty per cent for
other goods of the State tax applicable on supply of such goods after the appointed date and
shall be credited after the State tax payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be
allowed at the rate of thirty per cent and twenty per cent respectively of the said tax.
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) Such credit of State tax shall be availed subject to satisfying the following conditions,
namely:-
(i) such goods were not wholly exempt from tax under the Bihar Value Added
Tax Act, 2005;
(ii) the document for pro
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ly in
FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or
service tax has been paid before the appointed day but the supply is made after the
appointed day, and the Input Tax Credit admissible thereon.
119. Declaration of stock held by a principal and agent.- Every person to whom the
provisions of section 141or sub-section 14 of section 142 apply shall, within ninety days of
the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying
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415
therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by
him on the appointed day.
120. Details of goods sent on approval basis.- Every person having sent goods on approval
under the existing law and to whom sub-section (12) of section 142 applies shall, within
ninety days of the appointed day, submit details of such goods sent on approv
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e by the State
Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief
Commissioner.
124.
Appointment, salary, allowances and other terms and conditions of service of
the Chairman and Members of the Authority:- (1) The Chairman and Members of
the Authority shall be appointed by the Central Government on the recommendations of a
Selection Committee to be constituted for the purpose by the Council
(2)
The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and
other allowances and benefits as are admissible to a Central Government
officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he
shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of
pension.
416
125.
(3)
(4)
(5)
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as a Technical Member if
he has attained the age of sixty-two years.
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.
Duties of the Authority.- It shall be the duty of the Authority,-
(i)
(ii)
to
(iii)
to determine whether any reduction in rate of tax on any supply of goods or
services or the benefit of the input tax credit has been passed on to the
recipient by way of commensurate reduction in prices;
to identify the registered person who has not passed on the benefit of reduction
in rate of tax on supply of goods or services or the benefit of input tax
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in such form and manner as may be specified by it,
from an interested party or from a Commissioner or any other person, examine the accuracy
and adequacy of the evidence provided in the application to determine whether there is
prima-facie evidence to support the claim of the applicant that the benefit of reduction in
rate of tax on any supply of goods or services or the benefit of input tax credit has not been
passed on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined
by the State level Screening Committee and the Screening Committee shall, upon being
satisfied that the supplier has contravened the provisions of section 171, forward the
application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.- (1) Where the Standing Committee is
satisfied that there is a prima-facie evidence to show that the supplier has not p
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s and other persons who may
have information related to the proceedings for furnishing their reply.
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.
418
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(6) The Director General of Safeguards shall complete the investigation within a period of three
months of receipt of reference from the Standing Committee or within such extended period not
exceeding a further period of three months for reasons to be recorded in writing as allowed by the
Standing Committee and, upon completion of the investigation, furnish to the Authority a report of
its findings, along with the relevant records.
130.
Confidentiality of i
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afeguards, 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 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within
the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).
133. Order of the Authority.- (1) The Authority shall, within a period of three months
from the date of receipt of the report from the Director General of Safeguards determine
whether a registered person has passed on the benefit of reduction in rate of tax on the
supply of goods or services or the benefit of input tax credit to the recipient by way of
commensurate reduction in prices.
(
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t; and
(d) cancellation of registration under the Act.
134. Decision to be taken by the majority.- If the Members of the Authority differ in
opinion on any point, the point shall be decided 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
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419
shall be initiated to recover the amount in accordance with the provisions of the Integrated
Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union
territory Goods and Services Tax Act or the State Goods and Services Tax Act of the
respective States, as the case may be.
136. Monitoring of the order.- The Authority may require any authority of central tax,
State tax or Union territory tax to monitor implementation of the order passe
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ge of a conveyance carrying any consignment of goods shall carry while the goods are
in movement or in transit storage.
420
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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. Categoryof Registered Person
(i)
(ii)
(iii)
Manufacturers, other than manufacturers of such goods
as notified by the Government
Suppliers making supplies referred to in clause (b)
of paragraph 6 of Schedule II
Anyother supplier eligible for compositionlevy.
6. Financial Year from which composition scheme is opted
7. Jurisdiction
8. Declaration
Centre
2017-18
State
I here by declare that the aforesaid business shall abide by the conditions and restrictions specified
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aration –
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 here in above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name
Designation / Status
422
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FormGST-CMP-03
[See rule3(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)
1. GSTIN
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) Application reference number
(ARN)
(ii) Date of filing
Centre
State
7. Stock of purchases made
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£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GST- CMP-04
[See rule 6(2)]
Intimation/Application for Withdrawal from Composition Levy
1. GSTIN
2. Legal name
3. Trade name, if any
4.Address of Principal Place of business
5. Categoryof 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)
Anyother supplier eligible for
composition levy.
6. Nature of Business
7. Date fromwhich 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 herein above is true and correct to the
best of myknowledge and belief and nothing has been concealed there from.
Signature of Authorised Signatory
Place
Date
Name
Designation Status
Note – Stock statement may be furnished separately for availing input tax credit o
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aring on the
appointed date and time, the case will be decided exparte on the basis of available records and on
merits
Place
Date
Signature
Name of Proper Officer
Designation
Jurisdiction
426
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Form GST CMP-06
[See rule 6(5)]
Reply to the notice to show cause
GSTIN
1.
Details of the show cause
2.
notice
Legal name
3.
4.
Trade name,
if
any
Address of the Principal
5.
Place of Business
6.
Reply to the notice
List of documents uploaded
7.
Verification
8.
Reference no.
Date
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.
Date
Place
Signature of the Authorised Signatory
Note-
1.The reply should not be more than 500 characters. Incase the same is more than 500 characters, then
it should be uploaded separately.
2. Supporting documents, if any
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d any reply to the show cause notice; or
You did not appear on the day fixed for hearing.
Therefore, your option to pay tax under composition scheme is hereby denied with effect from> for the following reasons:
Date
Place
>
Signature
Name of Proper Officer
Designation
Jurisdiction
428
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Form GST REG-01
[See rule 8(1)]
Application for Registration
(Other than a non-resident taxable person, a person required to deduct tax at source under section 51
and a person required to collect tax at source under section 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:
(As mentioned in Permanent Account Number)
(ii)
Part -A
State/UT –
District
Permanent Account Number:
(Ent
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ecify)
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5.
Option for Composition
Yes
No
6.
Composition Declaration
429
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in
the Act or the rules for opting to pay tax under the composition scheme.
6.1 Category of Registered Person
(i)
Manufacturers, other than manufacturers of such goods as may be notified by the
Government for which option is not available
(ii)
Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii)
Any other supplier eligible for composition levy.
7.
Date of commencement of business
DD/MM/YYYY
8.
Date on which liability to register arises
DD/MM/YYYY
9.
Are you applying for registration as a casual taxable
person?
Yes
No
10.
If selected 'Yes' in Sr. No. 9, period for which
registration is required
From
To
DD/MM/YYYY
DD/MM/YYYY
11.
If selected 'Yes' in Sr. No. 9,
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x) Input Service Distributor
(x) Person liable to pay tax u/s 9(5)
(iv) Transfer of business which includes change (xi) Taxable person supplying through e-Commerce
in the ownership of business
(if transferee is not a registered entity)
(v) Death of the proprietor
(if the successor is not a registered entity)
(vi) De-merger
(vii) Change in constitution of business
portal
(xii) Voluntary Basis
(xiii) Persons supplying goods and/or services on
behalf of other taxable person(s)
(xiv) Others (Not covered above) ââ¬â Specify
15.
Indicate existing registrations wherever applicable
Registration number under Value Added Tax
Central Sales Tax Registration Number
Entry Tax Registration Number
Entertainment Tax Registration Number
Hotel and Luxury Tax Registration Number
Central Excise Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign Company Registration
Number
Limited Liability Partnership Identification Number/Foreign
Limited Liability Partnership Identif
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f goods or services
EOU/STP/EHTP
Works Contract
Export
Import
Others (Specify)
17. Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting
business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
IFSC
Bank Name
Branch Address
To be auto-populated (Edit mode)
Note
; ââ¬â
Add more accounts
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr.
Description of Goods
HSN Code (Four digit)
No.
(i)
(ii)
432
(v)
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19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No.
(i)
(ii)
Description of Services
HSN Code (Four digit)
(v)
20. Details of Additional Place(s) of Business
Number of additional places
Premises 1
(a) Details of Additional Place of Business
Building No/Flat No
Name of the Premises/Building
City/Town/Local
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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
Building No/Flat No
Floor No
Road/Street
Name of the
Premises/Building
City/Town/Locality/Village
Block/Taluka
District
State
PIN Code
Country (in case of foreigner
only)
ZIP code
22. Details of Authorised Signatory
Checkbox for Primary Authorised Signatory
Details of Signatory No. 1
Particulars
Name
Photo
First Name
Middle Name
Last Name
434
Name of Father
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Date of Birth
DD/MM/YYYY Gender
Mobile Number
Telephone No. with
Email address
STD
Designation/Status
Permanent Account
Director Identification
Number (if any)
Aadhaar Number
Number
Are you a citizen of
Yes/No
India?
Passport No. (in case of
foreigners)
Residential Add
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Plain text (Extract) only
For full text:-Visit the Source
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form.
26. Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
purpose of authentication. ââ¬ÅGoods and Services Tax Network” has informed me that identity
information would only be used for validating identity of the Aadhaar holder and will be shared with
Central Identities Data Repository only for the purpose of authentication.
27. Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom
Signature
Place:
Date:
Name of Authorised Signatory
Designation/Status…
436
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List of documents to be uploaded:-
1.
2.
3.
4
Photographs (wherever specified in the Application Form)
(a) Proprietary Concern ââ¬â Proprietor
(b)
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For full text:-Visit the Source
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oof of Principal 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.
(d) For rented/leased premises where the Rent/lease agreement is not available, an
affidavit to that effect along with any document in support of the possession of the
premises like copy of Electricity Bill.
(e) If the principal place of business is located in a Special Economic Zon
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Plain text (Extract) only
For full text:-Visit the Source
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ners/Karta/Managing Directors and whole time
Director/Members of 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
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.
Signatory Place:
Date:
Signature of
Authorised
(Name)
Designation/Status:
437
438
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Instructions for
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Plain text (Extract) only
For full text:-Visit the Source
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application
Proprietor
Managing/Authorised Partners
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 (specify)
Karta
Managing/Whole-time Directors
Managing/Whole-time Directors
Members of Managing Committee
Person In charge
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 select your authorised
representative from the list available on the common portal if the authorised representative is enrolled,
otherwise provide details of such person.
6. State specific information are relevant for the concerned State o
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ed 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 section
10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the
said sec
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Plain text (Extract) only
For full text:-Visit the Source
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:
Address:
GSTIN (if available):
Application Reference No. (ARN):
Notice for Seeking Additional Information / Clarification / Documents
relating 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
442
1.
Notice details
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Form GST REG-04
[See rule 9(2)]
Clarification/additional informa
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à ¤¨ 2017
Form GST REG-05
[See rule 9(4)]
443
Reference Number:
ÃŽ¤ÃŽ¿
Name of the Applicant
Address –
GSTIN (if available)
Order of Rejection of Application for
This has reference to your reply filed vide ARN
Date-
dated-. The reply has been examined and the
same has not been found to be satisfactory for the following reasons:
1.
2.
Or
3.
â⬦Therefore, your application is rejected in accordance with the provisions of the Act.
within the time specified
You have not replied to the notice issued vide reference no. …….. dated
therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.
Signature
Name
Designation
Jurisdiction
444
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Registration Number:
1.
Legal Name
2.
Trade Name, if any
3.
4.
Constitution of Business
Address of Principal Place
of Business
Government of Bihar
Form GST REG-06
[See rule 10(1)]
Regis
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For full text:-Visit the Source
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ils of
2.
3.
4.
5.
6.
7.
Photo
Name
Designation/Status
Resident of State
Name
Photo
Designation/Status
Resident of State
Photo
Name
Designation/Status
Resident of State
Name
Photo
Designation/Status
Resident of State
Photo
Photo
Photo
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
8.
Photo
Name
9.
10.
10
Photo
Photo
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Designation/Status
Resident of State
Name
Designation/Status
Resident of State
Name
Designation/Status
Resident of State
447
448
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Form GST REG-07
[See rule 12(1)]
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
Part -A
State/UT-
(i)
Legal Name of the Tax Deductor or Tax Collector( As mentioned in
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For full text:-Visit the Source
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gistered (in India)
District –
District
?
Centre
(xv) Others (Please specify)
3
Name of the State
?
4
Jurisdiction –
State
Sector/Circle/Ward/Charge/Unit
etc.
5
Type of registration
6.
Government (Centre / State/Union Territory)
Tax Deductor
Tax Collector
Center
State/UT
7.
Date of liability to deduct/collect tax
DD/MM/YYYY
8.
(a) Address of principal place of business
Building No./Flat No.
Name of the Premises/Building
City/Town/Locality/Village
Block/Taluka
Latitude
State
(b) Contact Information
Office Email Address
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Floor No.
Road/Street
District
Longitude
PIN Code
Nature of possession of premises
Office Telephone number
Office Fax Number
Mobile Number
(c)
Own
9.
10
Leased
Have you obtained any other
registrations under Goods and Serivces
Tax in the same State?
If Yes, mention Goods and Services
Tax Identification Number
11
IEC (Importer Exporter Code), if
449
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For full text:-Visit the Source
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nt Account
Number
Are you a citizen of India?
Yes/No
Email address
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Residential Address (Within the Country)
Building No/Flat No
Name of the Premises/Building
City/Town/Locality/Village
State
Block/Taluka
Note Add more …
Floor No
Road/Street
District
PIN Code
14.
Consent
I on behalf of the holder of Aadhar number
give consent
to ââ¬ÅGoods and Services Tax Networkâ⬠to obtain my details from UIDAI for the purpose of authentication. ââ¬ÅGoods
and Services Tax Network” has informed me that identity information would only be used for validating identity of
the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
451
15.
Verification
I hereby solemnly affirm and declare that the information given herein
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Plain text (Extract) only
For full text:-Visit the Source
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Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect
along with any document in support of the possession of the premises like copy of Electricity Bill.
(e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special
Economic Zone developer, necessary documents/certificates issued by Government of India are required to
be uploaded.
Instructions for submission of application for registration as Tax Deductor/ Tax Collector.
1. Enter name of Tax Deductor /Tax Collector as recorded on Tax Deduction and Collection Account Number/
Permanent Account Number of the Business. Tax Deduction and Collection Account Number/Permanent
Account Number shall be verified with Income Tax database.
2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person r
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Plain text (Extract) only
For full text:-Visit the Source
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on Number,
Challan Identification Number shall be validated online by the system and Acknowledgment Receipt
Number will be generated after successful validation of all the filled information.
6. Status of the application filed online can be tracked on the Common portal.
7. No fee is payable for filing application for registration.
8. Authorised shall not be a minor.
Reference No
To
Name:
Address:
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Form GST REG-08
[See rule 12(3) ]
Application Reference No. (ARN) (Reply)
Date:
Date:
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
This has reference to the show-cause notice issued vide Reference Number
registration under the Act.
Whereas no reply to show cause notice has been filed; or
Whereas on the day fixed for hearing you did not appear; or
dated
453
for cancellation of
Whereas your reply to the notice to show cause an
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, if Permanent Account Number is not available
(iv)
Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country
(v)
Name of the Authorised Signatory (as per Permanent 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 fill
up Part-B.
Part -B
1.
Details of Authorised Signatory (should be a resident of India)
First Name
Middle Name
Photo
Gender
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
To
DD/MM/YYYY
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Plain text (Extract) only
For full text:-Visit the Source
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rein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Signature
Place:
Date:
Name of Authorised Signatory
Designation:
456
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Note: Non-Resident taxable person is required 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.
4
Proof of Principal 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 c
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Plain text (Extract) only
For full text:-Visit the Source
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natory 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)
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We
– (name) being (Partners/Karta/Managing Directors and whole time Director/Members
of 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)
Acceptanc
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the Proprietor/all Partners
/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
The application filed by the under-mentioned persons shall be signed digitally:-
5.
Sr. No.
Type of Applicant
Digital Signature required
1.
Private Limited Company
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 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
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
before
proceeding to fill up Part-B.
Part -B
Details of Authorised Signatory (shall be resident of India)
First Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Middle Name
Address of the Authorised Signatory
Last Name
Male/Female / Others
DD/MM/YYYY
Address line 1
Address line 2
Address line 3
Date of commencement of the online service in India.
2.
DD/MM/YYYY
3
4
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Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3…
Jurisdiction
Details of Bank Account
5
Account Number
Bank Name
Documents Uploaded
6
Center
Type of account
Branch Address
IFSC
459
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best o
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Plain text (Extract) only
For full text:-Visit the Source
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lectricity 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 :
Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of
Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation
letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern
460
4
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°Ã
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Plain text (Extract) only
For full text:-Visit the Source
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ll be binding on the business.
(Name)
Date:
Designation/Status
Signature of Authorised Signatory Place
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
461
Form GST REG-11
[See rule 15(1)]
Application for extension of registration period by casual / non-resident taxable person
1.
GSTIN
2.
Name (Legal)
3.
Trade Name, if any
4.
Address
5.
Period of Validity (original)
6.
Period for which extension is requested.
7.
Turnover Details for the extended period (Rs.)
Inter-State
8.
Payment details
Date
9.
Place:
Date:
Intra-State
CIN
From
DD/MM/YYYY
From
To
DD/MM/YYYY
ÃŽ¤ÃŽ¿
DD/MM/YYYY
DD/MM/YYYY
Estimated Tax Liability (Net) for the extended period
(Rs.)
Central
Tax
State
Tax
UT Integrated Cess
Tax
Tax
BRN
Amount
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.
Signature
Name
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Plain text (Extract) only
For full text:-Visit the Source
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rary registration granted
Name and Legal Name, if applicable
1.
Gender
2.
Father's Name
3.
Date of Birth
4.
Address
5.
the Person
of Building No./ Flat No.
Floor No.
Name of Premises/ Building
Road/Street
Town/City/Locality/ Village
Block/Taluka
District
State
PIN Code
Permanent Account Number of the person, if
6.
available
Mobile No.
7.
Email Address
8.
Other ID, if any
9.
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./ Other)
Reasons for temporary registration
10.
Male/Female/Other
DD/MM/YYYY
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463
Effective date of registration/temporary ID
11.
Registration No./Temporary ID
12.
(Upload of Seizure Memo / Detention Memo / Any other supporting documents)
>
Signature
Place
>:
Designation/Jurisdiction:
Date:
Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority.
464
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âÃ
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Plain text (Extract) only
For full text:-Visit the Source
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ars
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
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
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
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Floor No
Road/Street
District
PIN Code
8
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
465
9.
11.
Branch Address
Documents Uploaded
The authorised person who is in possession of the documentary evidence (otherthan UN Body/ Embassy etc.) shall
upload the scanned copy of such documents including the copy of resolution / power of attorney, authorising the
applicant to represent the entity.
Or
The proper officer wh
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Plain text (Extract) only
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mber shall submit the application electronically.
âËÅÂ
Application shall be filed through common portal or registration can be granted suo-moto by proper
officer.
âËÅ The application filed on the common portal is required to be signed electronically or through any other
mode as specified by the Government.
âËÅÂ
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.
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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
Effective
(DD/MM/YYYY)
Date
Reasons(s)
5. List of documents uploaded
(a)
(b)
(c)
6. Declaration
I hereby solemnly affirm and declare that the i
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ness 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 Reference
Number (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)
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Registration Number (GSTIN/UIN)
Form GST REG-15
[S
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Code
Telephone
Fax
Number
O O O
Discontinuance /Closure of business
Ceased to be liable to pay tax
Transfer of business on account of
amalgamation, merger/ demerger,
sale, lease or otherwise disposed of
etc.
Change in constitution of business
leading to change in
Permanent
Account Number
Death of Sole Proprietor
Others (specify)
In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred,
etc.
Goods and Services
7.
(i)
Tax Identification
Number
(ii)
(a) Name (Legal)
(iii)
(b) Trade name, if
any
Address of Principal Building No./ Flat No.
Place of Business
Name of Premises/Building
City/Town/Village
Block/Taluka
Floor No.
Road/Street
District
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Latitude
State
Mobile (with country code)
email
Longitude
PIN Code
Telephone
Fax Number
471
8.
Date from which registration is to be cancelled.
9
Particulars of
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of Authorised Signatory
Name of the Authorised Signatory
Designation/Status
472
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ãâ⬦Â
Instructions for filing of Application for Cancellation
A registered person seeking cancellation of his registration shall electronically submit an application
including details of closing stock and liability thereon along with relevant documents, on common
portal.
âËÅ The following persons shall digitally sign application for cancellation, as applicable:
Constitution of Business
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
Person who can digitally sign the application
Proprietor
Managing Authorised Partners
Kar
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be tracked on the common portal.
âËÅÂ
No fee is payable for filing application for cancellation.
âËÅÂ
After submission of application for cancellation of registration, the registered person shall make
payment, if not made at the time of this application, and shall furnish final return as provided in the
Act.
The registered person may also update his contact address and update his mobile number and e mail
address.
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Reference No. –
To
Registration Number (GSTIN/UIN)
(Name)
(Address)
Form GST REG -17
[See rule 22(1)]
>
473
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
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–
ÃŽ¤ÃŽ¿
Name
Address
GSTINUIN
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Form GST REG-19
Application Reference No. (ARN)
[See rule 22(3)]
Date
Date
475
Order for Cancellation of Registration
This has reference to your reply dated in response to the notice to show cause dated
Whereas no reply to notice to show cause has been submitted; or
Whereas on the day fixed for hearing you did not appear; or
–
Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your registration is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your registration is >.
Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that may be
found to b
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esignation
Jurisdiction
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Form GST REG-21
[See rule 23(1) ]
Application for Revocation of Cancellation of Registration
1.
GSTIN (cancelled)
2.
Legal Name
3.
Trade Name, if any
4.
Address
(Principal place of business)
5.
Cancellation Order No.
6
Reason for cancellation
7
Details of last return filed
Period of Return
8
Reasons for revocation of
cancellation
9
Upload Documents
10.
Verification
Date
477
Application
Reference
Number
Date of filing
DD/MM/YYYY
Reasons in brief. (Detailed reasoning can be filed as an attachment)
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
Full Name
(first name, middle, surname)
Designation/Status
Place
Date
âËÅÂ
âËÅÂ
Instructions for submission of application for revoca
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ce No. –
To
GSTIN/UIN
(Name of Taxpayer)
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(Address)
Application Reference No. (ARN)
Form GST REG-22
[See rule 23(2]
Date
Date
Order for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your
application has been examined and the same has been found to be in order. Accordingly, your registration is
restored.
Signature
Name of Proper officer
(Designation)
Jurisdiction –
Date
Place
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Form GST REG-23
[See rule 23(3)]
479
Reference Number:
To
Name of the Applicant/ Taxpayer
Address of the Applicant/Taxpayer
GSTIN
Application Reference No. (ARN):
Date
Dated
Show Cause Notice for rejection of application for revocation of cancellation of registration
Th
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lication Reference No.
(ARN)
3.
GSTIN, if applicable
4.
Information/reasons
5.
6.
Date
List of documents filed
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
1.
GSTIN
2.
Permanent Account
Number
3.
Legal Name
4.
Trade Name
5.
(a)
(b)
(c)
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Government of Bihar
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
Registration Details under Existing Law
Act
Registration Number
Date
This is a Certificate of Provisional Registration issued under the provisions of the Act.
481
482
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Form GST REG-26
[See rule 24(2)]
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y)
Registration Number
Date of Registration
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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)
483
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 Additional Places of Business
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Latitude (Optional)
Contact Information
Office Email Address
Mobi
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ttee of Associations/Board of Trustees etc.
Name
Name of Father/Husband
Date of
DD/MM/YYYY
Gender
Birth
Mobile Number
Email Address
Telephone Number
Identity Information
Designation
Permanent
Account
Number
Are you a citizen of India?
Residential Address
Building No/Flat No
Director Identification Number
Aadhaar Number
Passport Number
Name of the Premises/Building
Locality/Village
State
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
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Permanent Account Number
Are you a citizen of India?
Residential Address
Aadhaar Number
Passport Number
485
Building No/Flat No
Name of the Premises/Building
Locality/Village
State
Add More
List of Documents Uploaded
Floor N
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ctions for filing of Application for enrolment
1. 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 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 Directo
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ions for filing online form
Enter your Provisional ID and password as provided by the State/Commercial Tax/Central
Excise/Service Tax Department for log in on the GST Portal.
âËÅ Correct Email 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.
âËÅÂ
E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
user id and password after first login.
âËÅ 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.
âËÅÂ
Information related to additional place of business, Bank account, commodity in respect of goods and
services dealt in (top five) are al
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ual -Members of Managing Committee (personal details
of all members is to be submitted but photos of only ten members including that of Chairman is to
be submitted)
Local Body – Chief Executive Officer or his equivalent
Statutory Body – Chief Executive Officer or his equivalent
Others Person in Charge
Constitution 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
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For full text:-Visit the Source
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ed Partners
Partnership
Hindu Undivided Family
Karta
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Managing/Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive
Officer
Managing/Whole-time Directors 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
Unlimited Company
Managing/ Whole-time Director and Managing
Director/Whole Time Director/ Chief Executive
488
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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 Indi
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nline filed Application can be tracked on the common portal.
1.
Authorised signatory should not be minor.
2.
No fee is applicable for filing application for enrolment.
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Acknowledgement
Enrolment Application – Form GST- has been filed against Application Reference Number (ARN) .
Form Number
:
Form Description:
Date of Filing
:
Taxpayer Trade Name
Taxpayer Legal Name
:
Provisional ID Number
:
It is a system generated acknowledgement and does not require any signature
489
490
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Reference No.
To
Provisional ID
Name
Address
Form GST REG-27
[See rule 24(3)]
Application Reference Number (ARN)
>
Dated
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated –
. The application has been examine
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on(s).
1.
2.
Determination of amount payable pursuant to cancellation of provisional registration:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
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
492
(i) Provisional ID
(ii) Email ID
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Form GST REG-29
[See rule 24(4)]
Application for cancellation of provisional registration
Part A
(iii) Mobile Number
1. Legal Name (As per Permanent Account
Number)
2. Address for correspondence
Building No./ Flat No.
Name of Premises/
Building
City/Town/
Village/Locality
Block/Taluka
Part B
Floor No.
Road/Street
District
Stat
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sit
2.
Location details
3.
Latitude
North Bounded By
West Bounded By
East
Whether address is same as mentioned in
4.
application.
Particulars of the person available at the
5.
time of visit
(i)
Name
(ii)
Father's Name
(iii)
Residential Address
(iv) Mobile Number
(v)
Designation/Status
(vi) Relationship with taxable person,
applicable.
Functioning status of the business
6.
Details of the premises
7.
if
Functioning – Y/N
Open Space Area (in sq m.) – (approx.)
Covered Space Area (in sq m.)
(approx.)
Floor on which business premises
Yes/No
Upload photograph of the place with the person who is present at the place where site
verification is conducted.
located
Documents verified
8.
9.
10.
Place:
Date:
Comments (not more than
Signature
Name of the Officer:
Designation:
Jurisdiction:
494
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under
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For full text:-Visit the Source
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in stock
1 2 3 4 5 6 7 8 9 10 11 12 13
7 (a) Inputs held in stock
7 (b) Inputs contained in semi-finished or finished goods held in stock
*In case it is not feasible to identify invoice, the principle of first-in-first out may be followed.
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495
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods
on which ITC is claimed
Sr.
GSTIN/
Invoice */
Description of
Registra
Bill of
inputs held in
No.
tion
entry
under
stock, inputs
contained in
Unit
Quantity
Code
Qty Value**
(As
Amount of ITC claimed (Rs.)
adjusted
(UQC)
by debit
CX/
No. Date
semi-finished or
note/cre
VAT of
supplier
finished goods
dit note)
held in stock,
capital goods
Wilke
1 2 3 4 5 6 7 8 9 10 11 12 13âËÅÂ
8 (a) Inputs held in stock
8 (b) Inputs contained in semi-finished or finished goods held in
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For full text:-Visit the Source
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-02
[See rule 41(1)]
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or
transfer of a business under sub-section (3) of section 18
1. GSTIN of transferor
2.
Legal name of transferor
3.
Trade name, if any
4.
GSTIN of transferee
5.
Legal name of transferee
6.
Trade name,
if
any
7. Details of ITC to be transferred
Tax
1
Central Tax
State Tax
UT Tax
Integrated
Tax
Cess
Amount of matched ITC
available
2
Amount of matched ITC to be transferred
3
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)
9. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed there from.
Signature of authorised sig
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inputs
contained in semi-
Unit
Qty
CX/
No.
Date
finished or finished
Quantity
Code
(UQC)
Value**
(As
Amount of ITC claimed (Rs.)
VAT of
supplier
goods held in stock
and capital goods
adjusted
by debit
note/credit
note)
Central
Tax
State
Tax
UT
Tax
Integrat
ed Tax
Ces
S
1
2
3
4
5
5 (a) Inputs held in stock (where invoice is available)
7
8
9
10
11
12
13
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
5 (c) Capital goods held in stock (where invoice available)
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock (where invoice not available)
5 (e) Capital goods held in stock (where invoice not available)
* (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market
price
**The value of capital goods shall be the invoice value reduced
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For full text:-Visit the Source
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¤Â°Ã ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
499
Form GST ITC-04
[See rule-45(3)]
Details of goods/capital goods sent to job worker and received back
GSTIN-
1.
2.
(a) Legal name –
(b) Trade name, if any –
3. Period:
Quarter –
4. Details of inputs/capital goods sent for job-work
GSTIN
/ State in case
of unregistered
job-worker
Year-
Challan
no.
Challan Descriptio UQC Quantity Taxable Type of
date n of goods
Rate of tax (%)
value goods
(Inputs/ca
pital
goods)
Centra State/ Integr Cess
1 tax UT ated
tax
tax
123 4 5 6 7 8 9 10 11 12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN / Received Original Original
back/sent challan | challan
Challan details if
sent to another job
Invoice Description UQC Quantity Taxable
details in
value
No.
date
worker
State of job
worker if
unregistere
d
out to
another
job
worker/
supplied
from
premises
of job
worker
No. Date GSTIN/
State if job
worker
unregistered
case
supplied
from
premises
of job
w
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Trust/Association of Persons
âËÅÂ
(vii) Government Department
âËÅÂ
(viii) Public Sector Undertaking
âËÅÂ
(ix) Unlimited Company
âËÅÂ
(x) Limited Liability Partnership
âËÅÂ
(xi) Local Authority
âËÅÂ
(xii) Statutory Body
âËÅÂ
(xiii) Foreign Limited
Partnership
Liability âËÅÂ
(xiv) Foreign Company Registered (in India)
âËÅÂ
(xv) Others (Please specify)
âËÅÂ
âËÅÂ
4.
Name of the State
District
5.
Jurisdiction detail
Centre
State
6.
7.
(a)
Date of commencement of business
Particulars of Principal Place of Business
Address
Building No./Flat No.
Name of the
Premises/Building
City/Town/Locality/Village
Taluka/Block
Floor No.
Road/Street
District
State
Latitude
PIN Code
Longitude
(b)
Contact Information
Office Email Address
Office Telephone number
STD
Mobile Number
Office Fax Number
STD
(c)
Nature of premises
Own
Leased
Rented
Consent
Shared
Others (specify)
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= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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
State
Country (in case of foreigner only)
Floor No
Road/Street
District
PIN Code
ZIP code
501
11.
502
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Details of Authorised Signatory
Particulars
First Name
Middle Name
Name
Last Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No. with STD
Designation/Status
PAN
Are you a citizen of India?
Yes/No
Director Identification
Number (if any)
Aadhaar Number
Passport No. (in case of
foreigners)
Residential Address in India
Building No/Flat No
Name of the Premises/Building
Block/Taluka
City/Town/Locality/Village
State
Floor No
Road/Street
District
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GSTR-1
[See rule 59(1)]
Details of outward supplies of goods or services
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
Year
Month
4. Taxable outward supplies made to registered persons (including UIN-holders) other than
supplies covered by Table 6
(Amount in Rs. for all Tables)
GSTIN/
UIN
No.
Invoice details
Date
Rate
Value
Taxable
value
Amount
Place of
Integrated
Tax
Central
Tax
State / UT
Tax
Cess
Supply
(Name of
State/UT)
1
2
3
4
5
6
7
8
9
10
11
4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
5. Taxable outward inter-State supplies to un-registered persons where th
= = = = = = = =
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= = = = = = = =
A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator
attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS
(operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators
(operator wise, rate wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non GST outward supplies
Description
1
Nil Rated
Supplies
Exempted
(Other than Nil rated/non-
GST supply)
Non-GST
supplies
2
3
4
506
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8A. Inter-State supplies to registered
persons
8B. Intra- State supplies to registered
persons
8C. Inter-State supplies to unregistered
persons
8D. Intra-State s
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e details are being
revised
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS
(operator wise, rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS
(operator wise, rate wise)
GSTIN of e-commerce operator
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507
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of
information furnished in earlier tax period
Rate Gross Advance Place of supply
1
Received/adjust
2
Amount
(Name of State
UT
Integrated Central
State/UT
Cess
3
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ment
Sr.
No.
1
2
1
Invoices for outward supply
Invoices for inward supply from
2
unregistered person
3
Revised Invoice
4
Debit Note
5
Credit Note
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
Sr. No.
From
To
Total
number
Cancelled
Net issued
4
5
6
7
508
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9
Delivery Challan for job work
Delivery Challan for supply on
10
approval
11
Delivery Challan in case of liquid
12
gas
Delivery Challan in cases other than
by way of supply (excluding at S
no. 9 to 11)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed there from and in case of any
reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of
supply.
Place
Date
Signatures
Name of Authorised Signatory.
Designation /Status…….
Instruction
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
oice-level information pertaining to the tax period should be reported for all
supplies as under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level details,
rate-wise, should be uploaded in Table 4, including supplies attracting reverse
charge and those effected through e-commerce operator. Outwards supply
information in these categories are to be furnished separately in the Table.
(ii) For all inter-State B to C supplies, where invoice value is more than Rs.
2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in
Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is
up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise, should be
uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made through e-
commerce operator, rate-wise;
510
à ¤¬à ¤¿à ¤¹à ¤Â
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ent
Table 9 in the tax period in which the details are available but before claiming any
refund / rebate related to the said invoice. The detail of Shipping Bill shall be
furnished in 13 digits capturing port code (six digits) followed by number of shipping
bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be
reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of
entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability
for payment of IGST in respect of supply of services would, be created from this
Table..
10. In case of export transactions, GSTIN of recipient will not be there. Hence it will
remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of
Undertaking (LUT)) needs to be reported under ââ¬Å0â⬠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 o
= = = = = = = =
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= = = = = = = =
gh
e-commerce operator attracting collection of tax at source and Table 7B (2) to
capture supplies made through e-commerce operator attracting collection of tax at
source out of gross supplies reported in Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies
reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/
deemed exports reported in Table 6;
(ii) Information to be captured rate-wise;
(iii) It also captures original information of debit / credit note issued and amendment
to it reported in earlier tax periods; While furnishing information the original
debit note/credit note, the details of invoice shall be mentioned in the first three
columns, While furnishing revision of a debit note/credit note, the details of
original debit note/credit note shall be mentioned in the first three columns of
this Table,
(iv) Place of
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
me tax period in which the advance was received.
16. Summary of supplies effected against a particular HSN code to be reported only in
summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50
Cr but they need to provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having
annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at
four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.
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Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
1.
GSTIN
2.
(a) Legal name of the registered person
(b)
Trade name, if any
Year
Month
3. Taxable outward supplies made to registered persons including supplies attracting
reverse charge other than the supplies covered in Table No. 4
513
GSTIN/
UIN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬Tax
123456789 10 11 12 13 14
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom and in case of any
reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of
supply.
Place
Date
Signatures
Name of Authorised Signatory
Designation/Status….
GSTIN
1.
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
515
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
Year
Month
2. (a) Legal name of the registered person
(b)
Trade name, if any
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
Amount of ITC available
GSTIN Invoice details Rate Taxable
Amount of Tax
of
value
supplier
P
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uts/Capital goods received from Overseas or from SEZ units on a Bill of Entry
GSTIN Details of bill of Rate Taxable
Amount
of
entry
supplier No. Date Value
value
Integrated Cess
Tax
Whether input
/ Capital
goods(incl.
Amount of ITC
available
Integrated Cess
plant and
Tax
machinery)/
Ineligible for
1
2
3
4
15
7
8
ITC
9
10
11
5A. Imports
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable
Value
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4
and 5 [including debit notes/credit notes issued and their subsequent amendments]
Details of Revised details of Rate Taxable
original
invoice/Bill
of entry No
invoice
GSTIN No. Date GSTIN No. Date Value
1
23 4 56 7 8
Amount
value
Place Whether
of input or
Amount of ITC available
supply
input
Cess
Tax
Integrated Central State/UT Cess
Tax
service/ Integrated Central State/UT
Capital Tax Tax
Tax
Tax
goods/
Ineligible
10 11
12 13 14
15
16
17
18
19
6A. Supplies other than import of goods o
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
entral State/UT Cess
Tax
Tax
UT
Tax
Tax
Tax
Tax
2
4
5
6
7
8
9
10
11
8A. ISD Invoice
8B. ISD Credit Note
9. TDS and TCS Credit received
GSTIN of Deductor Gross Sales
Net Value
Amount
/ GSTIN of e-
Commerce
Operator
1
Value Return
Integrated
Tax
Central
Tax
State Tax /UT
Tax
2
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
(Name of
Amount
518
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Integrated Central Tax
Tax
State/UT Tax
Cess
4
5
6
7
1
2
(I)
10A.
liability)
3
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter -State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
reflected in T
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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
output
Amount
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519
liability
Integrated
Tax
Central State CESS
Tax /UT
Tax
1
2
3
4
5
6
ITC claimed on mismatched/duplication of invoices/debit
(a)
Add
notes
(b)
Tax liability on mismatched credit notes
Add
Reclaim on account of rectification of mismatched
(c)
Reduce
invoices/debit notes
(d)
Reclaim on account of rectification of mismatched credit
note
Reduce
(e) Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted
with tax on supplies made in current tax period
Reduce
13. HSN summary of inward supplies
Sr. No. HSN
Description UQC Total
(Optional
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
e tax period reported by
supplier in GSTR-1 to be made available in GSTR-2 based on auto-populated details
received in GSTR-2A;
(ii) Table 3 to capture inward supplies other than those attracting reverse charge and
Table 4 to capture inward supplies attracting reverse charge;
(iii) The recipient taxpayer has the following option to act on the auto populated
(iv)
information:
a. Accept,
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. Keep the transaction pending for action (if goods or services have not been
received)
After taking the action, recipient taxpayer will have to mention whether he is
eligible to avail credit or not and if he is eligible to avail credit, then the
amount of eligible credit against the tax mentioned in the invoice needs to be
filed;
(v) The recipient taxpayer can also add invoices (not uploaded by the counterparty
supplier) if he is in possession of invoices and have received the goods or
services;
(vi)
(vii)
Table 4A to be auto p
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
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 not applicable in case of tax deducted at source in Table 9.
10. Th
= = = = = = = =
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= = = = = = = =
egal name of the registered person
(b) Trade name, if any
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies attracting
reverse charge
(Amount in Rs. for all Tables)
GSTIN
of supplier
Invoice details
Rate
Taxable
value
Amount of tax
Place of supply
(Name of
State/UT)
No. Date Value
Integrated Central
tax
2
3
4
5
7
Tax
8
State/
UT Tax
Cess
9
10
11
4. Inward supplies received from a registered person on which tax is to be paid on reverse
charge
GSTIN
of supplier
Invoice details
Rate Taxable
value
Amount of tax
No.
Date Value
Integrated Central
Tax
Tax
State/
UT Tax
Cess
Place of
supply
(Name of
State/UT)
12345678910
Details of original
document
Revised details of
document or details of
original Debit/Credit
Rate Taxable
value
Amount of tax
Place of
supply
(Name of
note
GSTIN No. Date GSTIN No. Date Value Integrated Central State/UT Cess
State/UT)
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ )
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
o be auto populated)
(Amount in Rs. for all Tables)
3.
Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
Zero rated supply without payment of Tax
(iv)
(v)
(vi)
Deemed exports
Exempted
Nil Rated
(vii)
Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
Taxable Value
1
2
Amount of Tax
Integrated Tax
3
CESS
4
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integrated Tax
D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS-[Rate wise]
GSTIN of e-commerce operator
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
525
4.2 Intra-State supplies (Net supply for the month)
Rate
1
Taxable Va
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
operator
attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of tax Taxable Value
1
(I)
2
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
Inter-State inward supplies [Rate Wise]
526
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(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of tax
Differential
Taxable Value
Amount of tax
Integrated Tax
Central Tax
State/UT Tax
CESS
1
(I)
2
3
4
5
6
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
Taxable
value
Amount of tax
Amount of ITC
Integrated Central State/ C
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ce
(f)
Tax paid on advance in earlier tax periods and adjusted
with tax on supplies made in current tax period
(g) Input Tax credit reversal/reclaim
Reduce
Add/Reduce
8. Total tax liability
Rate of Tax
1
Taxable value
Amount of tax
Integrated
Central
State/UT Tax
CESS
tax
tax
2
3
4
5
6
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit
Reversal/reclaim
8D. On account of mismatch/ rectification/other
reasons
9. Credit of TDS and TCS
Amount
Integrated
Central tax
tax
1
2
3
(a)
TDS
(b)
TCS
10.
Interest liability (Interest as on
On account of
(a) Integrated Tax
State/ UT Tax
4
Output ITC claimed
liability
on
On
account
Undue
excess
on
mismatched
mismatch invoice
Credit of
interest on
of other claims or rectification
ITC
reversal
excess
reduction
[refer sec
50(3)]
Interest Delay in
liability
Total
payment interest
of tax liability
carry
of mismatch forward
4
5
6
7
8
528
(b) Central Tax
(c) State/UT Tax
(d) Cess
à ¤¬à ¤¿à ¤¹à ¤Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and
submissions of return]
Description
Tax paid in
cash
Tax paid through ITC
Interest
Late fee
Integrated tax
Central Tax
State/UT Tax
Cess
3
4
5
6
7
8
2
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status…..
530
Instructions:-
1.
830
a)
b)
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Terms Used :-
Goods and Services Tax Identification Number
Tax Deducted at source
GSTIN :-
TDS :-
TCS :-
Tax Collected at source
2.
3.
4.
5.
6.
the tax period have been filed.
GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of
Electronic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
12.
13.
14.
be treated as valid return.
If taxpayer has filed a return which was not valid earlier and
later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-
3 again.
Refund from cash ledger can only be claimed only when all the
return related liabilities for that tax period have been discharged.
Refund claimed from cash ledger through Table 14 will result
in a debit entry in electronic cash ledger on filing of valid GSTR 3.
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
531
Form GSTR – 3A
[See rule 68]
Reference No:
To
GSTIN
Tax Period –
Name
Address
Date:
Notice to return defaulter u/s 46 for not filing return
Type of Return –
Being a registered taxpayer, you are required to furnish return for the supplies made or
received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been
noticed that you have not filed the said return
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act
within 15 days failing which your tax liability for the aforesaid tax period will be determined in
accordance with the provisions of the Act based on the relevant material available with or
gathered by this office. Please note that in addition to tax so assessed, you will also be liable to
pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the
assessment order.
Signature
Name
532
Designation
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered person
Auto Popu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
5. Values of exempt, nil-rated and non-GST inward supplies
534
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Nature of supplies
1
From a supplier under composition scheme, Exempt and Nil rated supply
Non GST supply
6.1 Payment of tax
Inter-State supplies
2
Intra-State supplies
3
Description
Tax
payable Integrated
Paid through ITC
Central
State/UT
Cess
Tax paid
TDS./TCS
Tax
Tax
Tax
1
2
3
4
5
6
7
Tax/Cess
paid in
cash
8
Interest
Late Fee
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
Details
1
TDS
TCS
Integrated Tax
2
Central Tax
3
State/UT Tax
4
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be paid on reverse charge
GSTIN
of
Invoice details Rate Taxable
Amount of Tax
value
supplier
No. Date Value
Integrated
Tax
Central State/UT Tax CESS
Tax
Place of
supply
(Name of
State/UT) |
1
2
3
4
5
6
7
8
9
10
11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier
4D. Import of service
536
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
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 invoice Rate Taxable
Amount
Place of
invoice
value
supply
(Name
GSTIN No. Date GSTIN No. Date Value
Tax
Tax
Integrated Central State/UT Cess of
State/
Tax
UT)
2 3
4
5 6
7
8
9
10
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
put tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
reflected in Table 4 above]
(tax amount to be reduced from output tax liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
537
Il Amendments of information furnished in Table No. 8 (1) for an earlier quarter
Amendment relating to information furnished in S. 8A(1)
No.(select)
Year
Quarter
9. TDS Credit received
GSTIN of Deductor
Gross Value
10. Tax payable and paid
Description
(a) Integrated Tax
(b) Central Tax
2
Amount
Central Tax
State/UT Tax
3
4
Tax amount payable
2
Pay tax amount
3
(c) State/UT Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
1
(I)
Interest on account of
(a)
Integrated tax
(b) C
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
us…
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
539
Instructions:-
1. Terms used:
(a) GSTIN:
(b) TDS:
Goods and Services 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)
(ii)
(iii)
(iv)
(v)
(vi)
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;
Table
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
note, the details of original debit/credit note shall be
mentioned in the first three columns of this Table,
6. Table 6 to capture details of outward supplies including advance and net of goods
returned during the current tax period.
7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of
previous returns.
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.
540
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GSTR-4A
[See rules 59(3) & 66(2)]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
Year
Quarter
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if
Auto Populated
Auto Populated
any
3. Inward supplies received from registe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
â¬Å¡Ã ¤¨ 2017
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
1.
GSTIN
2. (a) Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
Auto Populated
(c) Validity period of registration
3. Inputs/Capital goods received from Overseas (Import of goods
Year
Month
541
(Amount in Rs. for all
Tables)
Details of bill of entry
Rate
No.
Date
Value
1
2
3
4
Taxable
value
5
Amount
Integrated Tax
6
Cess
7
8
Amount of ITC available
Integrated Tax Cess
9
4. Amendment in the details furnished in any earlier return
Original
details
Bill of entry
Revised details
Bill of entry
Rate Taxable
value
Amount
Differential ITC
Amount of ITC
available
(+/_)
No
Date
No
Date Value
Integrated Cess Integrated Cess Integrated Cess
Tax
Tax
tax
2
3
4
5
7
8
9
10
11
12
13
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/
UIN
Invoice details
Rate Taxable
Amount
No.
Date Value
value
Integrated Central
Tax
State/ Cess
Tax
UT
Place of
Supply
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ails of document Rate Taxable
or
Value
details of original
Debit/Credit Notes
Amount
Place of
supply
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/Cess
Tax
Tax
UT Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
Total taxable
value
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
Tax period for which the details are being revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
10. Total tax liability
4
5
6
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Amount of tax
Rate of Tax
Taxable
value
1
2
Integrated
Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Description
1
Tax paid in
cash
2
Tax paid through ITC
Integrated tax
Cess
Interest
Late fee
3
4
5
6
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status……
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
545
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
Unique Identity Number
Harmonized System of Nomenclature
b. UIN:
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
f. B to B:
From one registered person to another registered person
g. B to C:
From registered person to unregistered person
Place of Supply (Respective State)
2. GSTR-5 is appli
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
detail to be provided in Table 6;
and
For all B to C supplies (whether inter-State or intra-State) where invoice
value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed
in Table 7.
8.
i.
ii.
iii.
9.
Table 8 consists of amendments in respect of –
B2B outward supplies declared in the previous tax period;
“B2C inter-State invoices where invoice value is more than 2.5 lakhsâ⬠reported in the
previous tax period; and
Original Debit and credit note details and its amendments.
Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State
supplies where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the current tax
period and negative ITC on account of amendment to import of goods in the current tax
period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to
the respective ledgers.
546
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤ÅâÃ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
à ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
547
548
Sr. No.
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
7. Tax, interest, late fee and any other amount payable and paid
Amount payable
Description
Integrated
CESS
Debit
entry no.
Integrated
Amount paid
CESS
tax
tax
3
4
5
6
7
1
2
1.
Tax Liability
(based on Table
5 & 5A)
2.
Interest (based on
Table 6)
3.
Others (Please
Specify)
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GSTR-6
[See rule 65]
Return for input service distributor
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lier returns in Table No. 3
Original details
GSTIN No. Date GSTIN
of
supplier
of
Invoice/debit
supplier note/credit note
Revised details
Rate Taxable
value
Amount of Tax
details
No Date Value
Integrated Central
tax
Tax
State /
UT Tax
CESS
1
2 3
4
5
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]
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 reclaimed on rectification
of mismatch
tax
2
Integrated Central
Tax
3
State/
UT Tax
Cess
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)
GSTIN of
recipient
1
ISD credit no.
No.
Date
ISD invoice
No.
Date
Integrated
Tax
Input tax distribution by ISD
Central State Tax
CESS
2
3
4
5
6
Tax
7
8
9
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and belief and nothing has been concealed therefrom.
Place
Date
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status..
552
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Instructions:-
1.
2.
3.
4.
5.
a.
b.
C.
Terms Used :-
GSTIN :-
ISD:-
ITC: –
Goods and Services Tax Identification Number
Input Service Distributor
Input tax Credit.
GSTR-6 can only be filed only after 10th of the month and
before 13th of the month succeeding the tax period.
ISD details will flow to Part B of GSTR-2A of the Registered
Recipients Units on filing of GSTR-6.
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.
ISD will have late fee and any other liability only.
6.
ISD has to distribute both eligible and ineligible ITC to its
Units in the same tax period in which the inward supplies have been r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ll
Table
s)
4. Debit/Credit notes (including amendments thereof) received during current tax period
Details of original
Revised details of document or details of Debit/Credit Note
document
of
supplier
GSTIN of No. Date GSTIN No. Date Value Rate Taxable
supplier
value Integrated Central
tax
Tax
Amount of tax
State/
UT
Cess
Tax
2
3
4
5
6
7
8
9
10
11
12
13
554
1.
GSTIN
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GSTR-7
[See rule 66 (1)]
Return for Tax Deducted at Source
2. (a) Legal name of the Deductor
(b) Trade name, if any
3. Details of the tax deducted at source
Auto Populated
Auto Populated
Year
Month
(Amount in Rs. for all Tables)
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
4
5
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
Month GSTIN of A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be populated after
payment of tax and submissions of return]
Description
1
Tax paid in cash
2
Interest
3
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Verification
Late fee
4
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Statusâ⬦…..
556
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Instructions –
1.
Terms used:
a) GSTIN: Goods and Services Tax Identification Number
b) TDS: Tax Deducted at Source
2. Table 3 to capture details of tax deducted.
3. Table 4 will contain amendment of information provided in earlier tax periods.
4. Return cannot be filed without full payment of liability.
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of tax collected at source
Gross value of
supplies made
Value of Net amount liable Integrated Tax Central Tax
supplies
for TCS
State/UT Tax
returned
1
2
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month
GSTIN GSTIN
of
of
supplier supplier
Gross value
of supplies
made
Details of supplies made which attract
TCS
Value of
supply
returned
Amount of tax collected at source
Net
amount
liable for
Integrated Central
Tax
State/UT Tax
Tax
TCS
1
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
Amount
in default
Amount of interest
1
2
Integrated Tax
3
Central Tax
State /UT Tax
4
5
Late payment of TCS amount
6. Tax payable and paid
Description
1
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
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¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Instructions:-
1.
2.
3.
a.
b.
liability has been discharged.
Terms Used :-
GSTIN :-
TCS :-
Goods and Services Tax Identification Number
Tax Collected at source
An e-commerce operator can file GSTR- 8 only when full TCS
TCS liability will be calculated on the basis of table 3 and table
4.
5.
4.
Refund from electronic cash ledger can only be claimed only
when all the TCS liability for that tax period has been discharged.
Cash ledger will be debited for the refund claimed from the
said ledger.
6.
Amount of tax collected at source will flow to Part C of
GSTR-2A of the taxpayer on filing of GSTR-8.
7.
Matching of Details with supplier's GSTR-1 will be at the
level of GSTIN of supplier.
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561
Form GSTR -11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1
UIN
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Plain text (Extract) only
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a.
b.
Terms Used :-
GSTIN :-
UIN :-
Goods and Services Tax Identification Number
Unique Identity Number
UIN holder has to file GSTR-11 for claiming refund on quarterly basis or
otherwise as and when required to file by proper officer.
Table 3 of GSTR-11 will be populated from GSTR-1.
UIN holder will not be allowed to add or modify any details in GSTR-11.
564
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Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No. /Invoice/Debit
Note/Credit Note
ITC/Output Liability
Interest
Taxable
State /
Month
Date Number Value
Integrated Central
UT
Cess Integrated Central State
Cess
A.
Finally Accepted Input Tax Credit
A.1
Details of Invoices, Debit and Credit Notes of the month of September that have matched
âËÅ September N
A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have m
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ed 20th October
Two
B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
September filed by 20th October
2 August One Month
e ter s t u
August
2
August
high
One Month-
high
C.
Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November
C.1
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August
filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and will become
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payable in the return for month of October to be filed 20th November
1
Two
565
3 August N Nan
C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be beco
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oner
Part-A
State/UT-
(i) Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii)
PAN
(iii)
Email Address
(iv) Mobile Number
Note Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3.
Date of application
4
Enrolment sought as:
PART B
Centre
State
District –
A
Membership Number
Membership Type (drop down will change
Date of Enrolment / Membership
Membership Valid upto
Advocates registered with Bar (Name of Bar
Council)
Registration Number as given by Bar
(1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Commerce
(6) Graduate or Postgraduate degree in Banking
(7) Graduate or Postgraduate degree in Business
Administration
(8) Graduate or Postgraduate degree in Business
Management
(9) Degree examination of any recognized Foreign
University
(10) Retired Government Official
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number
give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating
identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of
authentication.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Application Reference Number (ARN) –
You have filed the application successfully.
GSTIN, if available:
Legal Name:
Form No.:
Form Description:
Date of Filing:
Time of filing:
Center Jurisdiction:
Acknowledgment
State Jurisdiction:
Filed by:
Temporary reference number, (TRN) if any:
Place:
It is a system generated acknowledgement and does not require any signature.
Note The status of the application can be viewed through ââ¬ÅT
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be rejected for reasons stated above. You are requested to submit your response within
days to the undersigned from the date of receipt of this notice.
Appear before the undersigned on (date).
(Time)â⬦â⬦â⬦â⬦â⬦â⬦â⬦.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits
Signature
Name
(Designation)
570
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Form GST PCT-04
[See rule 83(4)]
Reference No.
ÃŽ¤ÃŽ¿
Name
Address
Enrollment Number
Date-
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated – in response to the notice to show cause dated
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
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*Strike out whichever is not applicable.
Date
Place
Part -B
Signature of the authorised signatory
Name
Designation/Status
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
respect of the activities specified by
(Legal name), GSTIN
(Legal name), GSTIN
only in
Date
572
Sr.
No.
Date
(dd/mm/ ence
yyyy)
No.
Refer
Ledger
used for ion
discharg
ing
liability
Transaction
[Debit (DR)
(Payable)]/
[Credit (CR)
(Paid)/]
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Signature
Name
Enrolment No.
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Registered Person
(Part-I: Return related liabilities)
(To be maintained at the Common Portal)
Tax/State Tax/UT Tax /Integrated Tax/CESS/All
Descript Type of
Amount debited / credited (Central Tax/State
Tax/UT Tax/Integrated Tax/CESS/Total)
GSTIN –
Name (Legal)
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Plain text (Extract) only
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m GST PMT ââ¬â01
[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 –
Trade name, if any –
Stay status – Stayed/Un-stayed
(dd/mm/yyyy)
GSTIN/Temporary Id ââ¬â
Name (Legal) –
Period – From
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
–
Type of
Transaction
[Debit (DR)
(Payable)]/
[Credit (CR)
(Paid)] /
Reduction
(RD)/ Refund
adjusted (RF)/]
in Rs.)
Amount debited/credited
(Central Tax/State Tax/UT
Tax/Integrated Tax/CESS/Total)
To
(Amount
Balance (Payable)
(Central Tax/State Tax/UT
Tax/Integrated Tax/CESS/Total)
1
2
3
4
5
Reference No.
Sr
62
No.
Date
(dd/
mm/
yyyy)
Tax Period, if applicable
Ledger used for
liability
ãââ¬ââ¬Å¡ Description
discharging
Interest
Penalty
Interest
Penalty
all
7
8
10
11 12 13 14
15 16 17 18 19
Note –
1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger.
Complete descripti
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the register at the time of making payment through credit or cash ledger. Debit and
credit entry will be created simultaneously.
Status
stayed)
(Stayed
20
574
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Form GST PMT -02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
Period From
–
To
GSTIN –
Name (Legal) –
Trade name, if any –
(dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
–
Sr
Date
Refere
Tax
Description
Transaction
No.
(dd/m
nce
Period
(Source of
âÃâÆâÃâââ¬Ãµ
m/
No.
, if any
yyyy)
credit &
purpose of
utilisation)
[Debit (DR) /
Credit (CR)]
1
2
3
4
5
6
7
8
9
Credit/Debit
Central Tax
State Tax
UT Tax
Integrated
Tax
CESS
Total
Central Tax
(Amount in Rs.)
Balance available
State Tax
UT Tax
Integrated
Tax
CESS
10
11 12
13
14 15
16
17 18
Sr.
No.
Tax period
Balance of Provisional credit
Amount of provisional credit balance
Cen
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n of refund claim
Reference No.
1. GSTIN –
2. Name (Legal) –
3. Trade name, if any
4. Address –
5. Period / Tax Period to which the credit relates, if any ââ¬â
6. Ledger from which debit entry was made for claiming refund –
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 –
Date –
From
To
cash/
Sr. No.
Act
(Central
Tax/State
Tax/ UT
âðÃââ⬦
Integrated
Tax/
CESS)
Amount of credit (Rs.)
Tax
Interest
Penalty
Fee
Other
Total
1 2 3 4 5 6 7 8
Signature
Name
Designation of the officer
Note –
'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods
and Services Tax; ââ¬Â¨UT Tax' stands for Union territory Goods and Services Tax; ââ¬Â¨Integrated Tax'
stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
576
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Plain text (Extract) only
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nds for Goods and Services Tax(Compensation
to States)
S
Date of
Time
Reporti
r.
deposit
of
ng date
N
/Debit
depos
(by
0.
(dd/mm it
bank)
/yyyy)
1
2
3
4
5
Referen
ce No.
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577
Form GST PMT -05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
Type of
Transactio
n
Period From
–
GSTIN/Temporary Id –
Name (Legal) –
Trade name, if any
To
– (dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
–
Amount debited / credited
(Central Tax/State Tax/UT
Tax/Integrated Tax/CESS/Total)
(Amount in Rs.)
Balance
(Central Tax/State Tax/UT
Tax/Integrated Tax/CESS/Total)
Tax Period, if applicable
Description
7
8
[Debit
(DR)/
Credit
(CR)]
Tax
Interest
Penalty
Fee
Others
9 10 11 12 13 14 15
Total
Tax
Interest
Penalty
Fee
Others
Total
16
17
18 19 20
Note –
1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if a
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' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services
Tax(Compensation to States)
578
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Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and services tax
CPIN
>
of information>>
Challan Expiry Date
GSTIN
>
Email address
>
Name
(Legal)
>
Mobile No.
>
Address >
Details of Deposit
(All Amount in Rs.)
Government Major
Minor Head
Head
Tax
Interest
Penalty
Fee
Others
Total
Central
Tax
(-)
Government of
Integrated
India
Tax
(-)
CESS
State (Name)
(-)
Sub-Total
State Tax
(-)
UT (Name)
UT Tax
(-)
Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)
Details of Instrument
âËÅ Cash
Cheque
âËÅ Demand Draft
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Plain text (Extract) only
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payment
1.
GSTIN
2.
Name (Legal)
3.
Trade name, if any
4.
Date of generation of
challan from Common
Portal
5.
Common Portal
Identification Number
(CPIN)
6.
Mode of payment (tick
Net
CC/DC NEFT/RTGS
OTC
one)
banking
7.
Instrument detail, for OTC
Cheque/
Date
payment only
Draft No.
Bank/branch on which
drawn
8.
Name of bank through
which payment made
9.
Date on which amount
debited realized
10.
Bank Reference Number
(BRN)/ UTR No., if any
11.
Name of payment gateway
(for CC/DC)
12.
Payment detail
Central
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
13.
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief.
Place
Date
Signature
Name of Authorized Signatory
Designation/Status………..
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581
582
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â
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/ Casual/ Unregistered/Non-resident taxable person
1. GSTIN/Temporary ID:
2.
Legal Name:
3.
Trade Name, if any:
4.
Address:
5.
Tax Period:
From
To
6. Amount of Refund Claimed:
Act
Tax Interest
Penalty Fees Others Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
7. Grounds of Refund Claim: (select from the drop down):
a.
Excess balance in Electronic Cash ledger
b. Exports of goods / services- With payment of Tax
C.
d.
Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2.
Order Date
3.
Order Issuing Authority
e.
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3))
f. On account
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ny export duty. I also declare that
I have not availed any drawback on goods or services or both and that I have not claimed refund of
the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
DECLARATION (u/s 54(3)(ii))
I hereby declare that the refund of ITC claimed in the application does not include ITC
availed on goods or services used for making nil rated or fully exempt supplies.
Signature
Name –
Designation Status
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DECLARATION (See rule 89)
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered under
this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION
(Applicant) having GSTIN/ temporary Id
solemnly affirm
and certify that in respect of the refund amounting to Rs.
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Plain text (Extract) only
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ices
accordingly and fields like egm/ebrc to be filled if the same was not filled in the return)
Annexure-1
Statement containing the number and date of invoices under 89 (2) (h) of CGST Rules,
For Inward Supplies:
As per GSTR-2 (Table 4):
GSTIN/
Name of
registered
supplier
Invoice details
Tax Period:.
State (in
Integrated
Tax
Central Tax
case of
unregistered
supplier)
No Date Value Services HSN Taxable UQC OTY Rale Amt. Rate Amt.
2
3
4
5
6
7
24A 24B
8
9
10 11 12
State Tax/ UT Tax
CESS
Col. 20/21/22/23
Col. 17 Col. 18 Col. 19
Rate (%) Amt.
Rate
(NA)
Amt.
Integrated Tax
Central
Tax
State Tax/
UT Tax
Cess
13
14
15
16
17
18
20
21
22
23
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
For Outward Supplies:
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Plain text (Extract) only
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¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Statement 2:
Statement in case of Application under rule 89 sub rule 2 (b) and (c):
Exports with payment of Tax:
Invoice
Tax Period:
Shipping bill/Bill
of export
Tax payment option
Goods/
No. Date Value
Services HSN
(G/S)
UQC QTY
Taxable
value
Port
Code
No.
With
Date Integrated
Tax
Without
Integrated
Tax
1
2
3
4
5
15A 15B
6
7
80
9
10
11
Integrated Tax
Whether tax on this
invoice is paid on
provisional basis
(Yes/No)
EGM Details
BRC/FIRC
Rate (%)
Amt.
Ref No.
Date
No.
Date
12
13
14
15C
15D
15E
15F
(* Shipping Bill and EGM are mandatory; ââ¬â in case of goods;
BRC/FIRC details are mandatory- in case of Services)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/Status
Statement 3:
Exports without payment of Tax:
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589
Invoice
Shipping bill/ Bill
of export
Tax payment option
Goods/
With
No. Date Value
Services HSN
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d:
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
ARE
Date of Receipt
Payment Details
No.
Date
Ref No.
Date
23G
16 17 18 19 20 21 22 23C 23D 23E 23F 23
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With Integrated Tax/ Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes/No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
GSTR 5- Table 6
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Plain text (Extract) only
For full text:-Visit the Source
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sing 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
592
GSTR 5- Table 6
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Invoice details
Tax Period:
Integrated
Tax
Central Tax
State Tax/ UT
Tax
Col.
1
Goods/
No.
Date Value Services HSN UQC QTY
(G/S)
Taxable Rate
Value (%)
Rate
Rate
Amt.
Amt.
Amt.
(%)
(%)
1 2 3 4 5 6 21A 21B 7 8 9 10 11 12 13
Cess
ARE
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20
Date of Receipt|
Payment Details
Rate (NA) Amt.
No.
Date
Ref No.
Date
14 15 16 17 18 19 20 21C 21D 21E 21F 216
Col. 1: GSTIN/UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ dev
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Plain text (Extract) only
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= = = = = = = =
case
of unregistered
supplier)
No
Date
Goods/
Value Services HSN
(G/S)
Taxable
value
UQC|QTY
Rate
(%)
Amt.
Rate
(%)
Rate
Amt.
Amt.
(%)
1
2
3
4
5
6
7
24A
24B
8
9
10 11
12
13
14
g
CESS
Col. 17 Col. 18 Col. 19
Col. 20/21/22/23
ARE
Date of
Receipt
Rate
(NA)
Amt.
Integrated
Tax
Central Tax
State Tax/
UT Tax
Cess
No.
Date
15
16
17
18
19
20
21
22
23
24C
24D
24E
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
(*In case of Goods: ARE and Date of Receipt are mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
594
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State
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Plain text (Extract) only
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period
Reference no. of
return
Date of
filing
Excess amount available in Liability Register
return
Integrated Tax
Central
State
Cess
Tax
Tax
2
3
4
5
6
7
8
596
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Annexure-2
[See rule 89 (2) (m)]
Certificate
This is to certify that in respect of the refund amounting to INR >
(in words) claimed by M/s
(Applicant's Name) GSTIN/ Temporary ID- for the tax period , the incidence of tax and interest, has
not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and other
relevant records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause
(c) or clause (d) or clause (f) of sub-section (8) of se
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Plain text (Extract) only
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šà ¤¨ 2017
Reference No.:
To
(GSTIN/UIN/Temporary ID)
FORM-GST-RFD-03
[See rule 90(3)]
Deficiency Memo
Date:
(Name)
(Address)
Subject: Refund Application Reference No. (ARN)
.Dated
Sir/Madam,
…
-Reg.
This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny of your
application, certain deficiencies have been noticed below:
Sr No
Description( select the reason from the drop down of the Refund application)
1.
2.
Other { any other reason other than the reason select from the 'reason master'}
You are advised to file a fresh refund application after rectification of above deficiencies
Date:
Place:
Signature (DSC):
Name of Proper Officer:
Designation:
Office Address:
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Sanction Order No:
FORM-GST-RFD-04
[See rule 91(2)]
To
(GSTIN)
(Name)
(Address)
Refund Application Reference No. (ARN)
Acknowledgement No.
Sir/Madam,
.Da
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Plain text (Extract) only
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Advice
Date:
Central Tax State Tax
UT Tax
Integrated Tax Cess
Details of the Bank
Bank Account no as per application
i.
Name of the Bank
ii.
Name and Address of the Bank /branch
iii.
IFSC
iv.
MICR
V.
Date:
Place:
To
(GSTIN/UIN/ Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
Order No.:
To
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FORM-GST-RFD-06
[See rule 92(1),92(3),92(4),92(5) & 96(7)]
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
601
Date:
Dated
Refund Sanction/Rejection Order
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where
applicable) is as follows:
*Strike out whichever is not applicable
Sr no
Description
Central St
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rrears as specified at serial number 5 of the
Table above and the remaining amount of -rupees is to be paid to the bank account specified by him in his
application* ..
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
the Act..
&3. I hereby reject an amount of INR
Section (…) of the Act.
& Strike-out whichever is not applicable
Date:
Place:
to Consumer Welfare Fund under sub-section (…) of Section (…) of
to M/s
having GSTIN
under sub-section (…) of
Signature (DSC):
Name:
Designation:
Office Address:
Reference No.
To
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(GSTIN/UIN/Temp. ID No.)
(Name)
(Address)
FORM-GST-RFD-07
603
[See rule 92(1), 92(2) & 96(6)]
Date:
Acknowledgement No.
Dated
Order for Complete adjustment of sanctioned Refund
Sir/Madam,
Part-A
….
With reference to your refund application as referred above and further furnishing of information/ filing of docu
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Plain text (Extract) only
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mount of refund sanctioned to you has been withheld against following reasons as per details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
Integrated
Tax
Central
State Tax
UT Tax
Cess
Tax
604
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Amount of Refund Sanctioned
i.
Amount of Refund Withheld
ii.
Amount of Refund Allowed
111.
Reasons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for the above mention reason.
This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
SCN No.:
To
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FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
(GSTIN/UIN/Temporary ID)
(Name
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Plain text (Extract) only
For full text:-Visit the Source
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ex parte on the basis of available records and on merits.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
606
Place
Date
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
1.
Reference
No. of
Notice
2.
GSTIN/UIN
3.
Name of business
(Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents
uploaded
FORM-GST-RFD-09
[See rule 92(3)]
Reply to show cause notice
Date of issue
Date:
7.
Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Place
Date
DD/MM/YYYY
Signature of Authorised Signatory
(Name)
Designation/ Status
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607
FORM GST RFD-10
[See rule 95(1)]
Application fo
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nt.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation Status:
608
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1.GSTIN
2. Name
3. Address
Form GST ASMT-01
[See rule 98(1)]
Application for Provisional Assessment under section 60
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr. No.
HSN
Name of
commodity
/service
Tax rate
Central
tax
State/ Integrated Cess
UT
tax
tax
Valuation Average
monthly
turnover of
the
commodity
/ service
1
2
3
4
5
6
7
9
5. Reason for seeking provisional assessment
6. Documents filed
7. Verification-
I _ hereby solemnly affirm and declare that the information given hereinabove is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date
Reference No.:
ÃŽ¤ÃŽ¿
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾
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Plain text (Extract) only
For full text:-Visit the Source
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¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN
2. Name
3. Details of notice vide which additional
information sought
Notice No.
Notice date
4. Reply
5. Documents filed
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
Name
Designation/Status
Date
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Form GST ASMT -04
[See rule 98(3)]
611
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN –
Name –
Address –
Application Reference No. (ARN) ..
Dated
Order of Provisional Assessment
Date
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 applica
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) The above-mentioned bank guarantee is submitted to secure the differential tax on the
supply of goods and/or services in respect of which I/we have been allowed to pay
taxes on provisional basis.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do
so the department will be at liberty to get the payment from the bank against the bank
guarantee.
The department will be at liberty to invoke the bank guarantee provided by us to
cover the provisional assessment in case we fail to furnish the required documents/
information to facilitate finalization of provisional assessment.
Signature of Authorised Signatory
Name
Designation / Status
Date
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613
I/We…………. .of.
Bond for provisional assessment
[Rule 98(3) & 98(4)]
..,hereinafter called “obligor(s)”, am/are held and firmly bound to the
President of India (hereinafter
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ed such guarantee by depositing with the Commissioner the bank guarantee as
aforementioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the
Act in respect of provisional assessment under section 60;
And if all dues of Integrated tax/ Central tax/ State tax/ Union territory tax or other lawful charges,
which shall be demandable after final assessment, are duly paid to the Government along with interest,
if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this
obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall
be in full force and virtue:
AND the President/ Governor shall, at his option, be competent to make good all the loss and damages
from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Central G
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Plain text (Extract) only
For full text:-Visit the Source
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/ clarification / documents for final assessment
Please refer to your application and provisional assessment order referred to above. The following
information/documents are required for finalization of provisional assessment:
>
You are, therefore, requested to provide the information /documents within a period of > from the date of receipt of this notice to enable this office to take a decision in the matter.
Please note that in case no information is received by the stipulated date your application is liable to
be rejected without making any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
Signature
Name
Designation
616
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Reference No.:
ÃŽ¤ÃŽ¿
GSTIN
Name
Address
Form GST ASMT -07
[See rule 98(5)]
Provisional Assessment order No.
dated
Final Assessment Order
Date
Preamble >
In continuation of the provisiona
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thorised Signatory
Name
Designation/Status –
Date –
617
618
Reference No.:
To
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
GSTIN
Name
Address
Form GST ASMT -09
[See rule 98(7)]
Date
Application Reference No..
dated
Order for release of security or rejecting the application
This has reference to your application mentioned above regarding release of security
Rupees (in words)]. Your application has been examined
amounting to Rs.
and the same is found to be in order. The aforesaid security is hereby released. Or
Your application referred to above regarding release of security was examined but the same was not
found to be in order for the following reasons:
>
Therefore, the application for release of security is rejected.
Signature
Name
Designation
Date
Reference No.:
To
GSTIN:
Name:
Address:
Tax period –
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admitted and paid, if any –
Act
Tax
Reference No.
Date
Reply
Interest
Others
Total
7. Verification-
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date –
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Reference No.:
ÃŽ¤ÃŽ¿
GSTIN
Name
Address
Form GST ASMT-12
[See rule 99(3)]
Tax period –
ARN –
F.Y.-
Date –
Date:
621
Order of acceptance of reply against the notice issued under section 61
This has reference to your reply dated
in response to the notice issued vide reference no.
dated. Your reply has been found to be satisfactory and no further action is required to be
taken in the matter.
Signature
Name
Designation
622
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN-
Name –
Address –
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤ââ¬
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Plain text (Extract) only
For full text:-Visit the Source
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o 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
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GST ASMT – 14
[See rule 100(2)]
Date:
623
section
Tax Period
F.Y.
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered under
of the Act, have/has failed to obtain registration and failed to discharge the tax and
other liabilities under the said Act as per the details given below:
OR
Brief Facts –
Grounds –
Conclusion –
It has come to my notice that your registration has been can
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, 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
held on
Whereas, no reply was filed by you or your reply was duly considered during proceedings
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)
Sr No.
Tax
Period
Act
Tax
Interest
Penalty
(Amount in Rs.)
Others
Total
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While making
payment, interest for the period between the date of order and the date of payment shall also be
worked out and paid along with the dues stated in the
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For full text:-Visit the Source
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ed 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
626
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GST ASMT ââ¬â 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
1. GSTIN /ID
2. Name
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 Signatory
Name
Designation/Status.
Date –
R
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s of account and records for the
financial year(s) â⬦â⬦â⬦â⬦â⬦.. to
in accordance with the provisions of section 65. I propose to
conduct the said audit at my office/at your place of business on
And whereas you are required to:-
(i) afford the undersigned the necessary facility to verify the books of account and records or other
documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion of the
audit.
You are hereby directed to attend in person or through an authorised representative on
(date) at â⬦â⬦.
…(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
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For full text:-Visit the Source
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Reference No.:
To,
GSTIN
Name
Form GST ADT – 03
[See rule 102(1)]
Date:
Address
Tax period – F.Y.(s) – .
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return /enquiry/investigation/….. are going on;
And whereas it is felt necessary to get your books of account and records examined and audited by
..(name), chartered accountant / cost accountant nominated by the
Commissioner;
You are hereby directed to get your books of account and records audited by the said chartered
accountant / cost accountant.
Signature
Name
Designation
Reference No.:
To,
GSTIN
Name
Address
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
631
Form GST ADT – 04
[See rule 102(2)]
Date:
Information of Findings upon Special Audit
has been examined by
Your books o
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For full text:-Visit the Source
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Address / Address provided
while obtaining user id
Correspondence address, if different from
above
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
Email address
10. Jurisdictional Authority
11.
i.
Name of Authorised representative
ii.
Mobile No.
12.
>
iii. Email Address
Optional
Nature of activity(s) (proposed / present) in respect of which advance ruling sought
A. Category
?
Factory/Manufacturing
Warehouse/Deport
Office/Sale Office
EOU/STP/EHTP
Works Contract
B. Description (in brief)
Wholesale Business
Retail Business
Bonded Warehouse
Service Provision
Leasing Business
Service Recipient
SEZ
Input Service Distributor (ISD)
(Provision for file attachment also)
13.
Issue/s on which advance ruling required (Tick whichever is applicable) :-
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633
14.
15.
16.
17.
(i) classification of goods and/or services or
both
(ii) applicability of a notific
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dy pending in any proceedings in the applicant's case under any of the provisions of the Act
Already decided in any proceedings in the applicant's case under any of the provisions of the Act
Payment details
Challan Identification Number (CIN) –
Date –
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby
solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the
documents is correct. I am making this application in my capacity as
(designation) and that I am
competent to make this application and verify it.
Place
Date
Name of Applicant/Authorised Signatory
Signature
Designation/Status
634
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Form GST ARA -02
[See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Remarks
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GST
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nces of the case.
And for this act of kindness, the appellant, as is duty bound, shall ever pray.
I,
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby
solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the
documents is correct. I am making this application in my capacity as
(designation) and that I am
competent to make this application and verify it.
Place
Date
Signature
Name of Appellant/Authorised Signatory
Designation/ Status
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Form GST ARA -03
[See Rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling No.
2
Date of communication of the advance ruling
DD/MM/YYYY
3
4
GSTIN, if any / User id of the person who had sought advance ruling
Legal Name of the person referred to in serial number 3.
5
6
Name and designatio
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tent to make this application and verify it.
Place
Date
Signature
Name and designation of the concerned officer / jurisdictional officer
636
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Form GST APL – 01
[See rule 108(1)]
Appeal to Appellate Authority
GSTIN/Temporary ID/UIN-
1.
2.
Legal name of the appellant –
3.
Trade name, if any –
4.
Address
5.
6.
7.
Order no.- Order date –
Designation and address of the officer passing the order appealed against –
Date of communication of the order appealed against –
8.
Name of the authorisedrepresentative –
9.
Details of the case under dispute –
(i)
Brief issue of the case under dispute –
(ii)
Description and classification of goods/services in dispute-
(iii)
Period of dispute-
(iv)
Amount under dispute:
Description
Central
State/ UT tax
Integrated
Cess
tax
tax
a) Tax/Cess
b) Interest
Penalty
d) Fees
e) Other charges
Market value of seized goods
Whether the appellant
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and paid
Sr. Description
Amount payable
No.
Integrated Central State/UT CESS
Debit
entry
Amount paid
Integrated Central State/UT CESS
no.
tax
tax
tax
tax
tax
tax
1
2
3
4
5
6
7
8
9
10
11
1.
Interest
2.
Penalty
3.
Late fee
4. (Specify) âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬
Whether appeal is being filed after the prescribed period – Yes/No
16.
17.
If 'Yes' in item 16 –
(a)
delay –
(b)
for delay –
Verification
Period of
Reasons
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:
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Form GST APL – 02
[See rule 108(3)]
Name of the Applicant:
Acknowledgment for submission of appeal
Your appeal has been successfully filed against
Reference Number-
1.
2.
Date of filing-
3.
Time of filing-
4.
Place of filing-
5.
Name of the person filin
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mount under dispute-
Description
Central tax State/ UT
tax
Integrated
tax
Cess
a) Tax/ Cess
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
Particulars
Central State/UT Integrated Cess
Total amount
demand/refund,
tax
tax
tax
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if any
a) Tax/Cess
Amount
of
demand
b) Interest
c) Penalty
created,if
d) Fees
any
(A)
e) Other
Date:
total
>
Designation:
Jurisdiction:
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Form GST APL ââ¬â 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
643
1.
GSTIN/Temporary ID/UIN –
2.
Name of the appellant –
3.
Address of the appellantââ¬â
4.
Order appealed against-
Number-
Date-
5.
Name and Address of the Authority passing the order appea
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¬Å¡Â©Ã¬Å ¤
(B)
e) Other
charges
a) Tax/ Cess
b) Interest
Amount
admitted
tota
d) Fees
e) Other
charges
14. Details of payment of admitted amount and pre-deposit:
(a)Details of amount payable :
Particulars
Central State/UT Integrated Cess
Total amount
tax
tax
tax
Interest
a) Admitted
Other
Tax/ Cess
b) Pre-deposit
(20% of
disputed tax)
>
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 20% of the disputed
admitted tax and cess)
, hereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Place:
Date:
Name of the Applicant:
Designation/Status:
646
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Form GST APL-06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Sr. No.
1
AppealNo.
Particulars
Date of filing –
2
3
4
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any question relating to place of
supply-
Yes
No
In case of cross-objections filed by a person other than the Commissioner of State/UT
tax/Central tax
(i)
Name of the Adjudicating Authority-
(ii)
Order Number and date of Order-
(iii)
GSTIN/UIN/Temporary ID-
(iv)
Amount involved:
Head Tax Interest Penalty Refund Total
15
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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647
Tax
Interest
Penalty
Refund
Total
16
(i)
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
Amount of tax demand dropped or reduced for the
period ofdispute
(ii)
Amount of interest demand dropped or reduced for the
period of dispute
(iii)
Amount of refund sanctioned or allowed for the period
ofdispute
(iv)
Whether no or lesser amountimposed as penalty
TOTAL
17
Reliefs claimed in memorandum of cros
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dispute:
case under dispute-
Brief issue of the
(ii)
Description and
classification of goods/ services in dispute-
(iii)
(iv)
Period of dispute-
Amount under
dispute:
Description
Central tax State/UT tax Integrated
Cess
tax
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
Other charges
7.
Statement of facts-
8.
Grounds of appeal-
9.
Prayer-
10.
Amount demanded, disputed and admitted:
650
Particulars
of demand,
if any
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Particulars
1 tax
Centra State/ Integ
rated
Cess
Total amount
UT
tax
tax
a) Tax/Cess
b) Interest
Amount of
demand
created, if
c) Penalty
>
any
(A)
e) Other
charges
a) Tax/Cess
b) Interest
Amount
under
c) Penalty
dispute
d) Fees
(B)
e) Other
>
charges
Place:
Date
Name of the Officer:
Designation:
Jurisdiction:-
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651
Form GST A
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einabove is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Place:
Date:
Name:
652
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1. GSTIN
–
2.
Legal name of the registered person –
3.
Trade Name, if any –
4.
Designation/Status:
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
Transitional ITC/Stock Statement
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:
(a)
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section
140(4)(a))
Sl. no.
Registration 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
Colum
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¤Â§Ã ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
653
6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section 140 (2)).
(a) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central
tax
Sr.
Total cenvat
credit
unavailed
Invoice
Invoice Supplier's
n
/
documen registration
Recipients'
registration
Details of capital
goods on which
Total
eligible
Total
cenvat
Docum
ent
t
no.
no.
credit has been
cenvat
credit
Date
no.
under
existing
law
under
partially availed
credit under
availed
under existing
existing
law
Value
Duties and
existing
under
law
taxes paid
law
existing
law
(admissible as
ITC of central
ED/
SAD
tax) (9-10)
âËÅ CVD
1
2
3
4
5
6
7
8
9
10
11
Total
(b)
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)
Total VAT [and
ET] credit
Sr. Invoi
Invoi
Supplier
n ce
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¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Inputs contained in semi-finished and finished goods
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or
service provider) – Credit in terms of Rule 117 (4)
Inputs
(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5):
Name of
the
supplier
Invoice
Invoice
number
date
Description Quantity
UQC
Value
Eligible
duties
and taxes
VAT/[ET] Date on
which
entered in
recipients
books of
account
1
2
3
4
5
6
7
8
9
10
(c)
Amount of VAT and Entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried
forward to electronic credit ledger as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)
Details of inputs in stock
Description Unit Qty Value
VAT [and Entry
Tax] paid
Total input tax credit
claimed under earlier
law
5
6
Total input tax credit
related to exempt sales
not claimed under
earlier law
7
Total Input tax
c
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st
return
GSTIN of
receivers
(same PAN)
Distribution ITC of
document/invoid CENTRAL
TAX
of ITC of
No.
Date
Column
no. 3
transferred
CENTRAL
TAX
1
2
3
4
5
6
7
8
9
Total
9.
a.
Details of goods sent to job-worker and held in his stock on behalf of principal under section 141
Details of goods sent as principal to the job worker under section 141
Sr.
Challan
S
No.
No.
Challan
date
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
HSN Description | Unit
Quantity Value
1
2
3
4
5
6
7
8
9
GSTIN of Job Worker, if available
Total
Challan
b.
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No. Challan
No.
Date
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
HSN Description | Unit
Quantity Value
1
2
3
5
7
GSTIN of Manufacturer
10.
a.
Sr.
No.
Total
9
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 be
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tion (by authorised signatory)
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
657
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
Place
Date
Name of Authorised Signatory
Designation/Status….
658
1. GSTIN –
à ¤¬à ¤¿à ¤¹à ¤¾à ¤° à ¤ââ¬âà ¤Åâà ¤Ÿ (à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£ ) 29 à ¤Åâà ¥ââ¬Å¡Ã ¤¨ 2017
Form GST TRAN – 2
[See Rule 117(4)]
2.
Name of Taxable person –
3.
Tax Period: month…… year…
4.
Details of inputs held on stock on appointment date in respect of which he is not in possession of any
invoice/document evidencing payment of tax carried forward to Electronic Credit ledger.
Opening stock for the tax period
Closing balance
Outward supply made
HSN (at 6 digit
level)
Unit
Qty.
Qty
Value
Central Integrated ITC
Tax
Tax allowed
Qty
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