Goods and Services Tax

GST ASMT – 06
Notice for seeking additional information / clarification / documents for final assessment
Bills
Forms
GST ASMT – 06 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 06
–
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Document 1Reference No.:
To
GSTIN –
Name –
Address –
Application Reference No. (ARN)
Provisional Assessment order no. –
Form GST ASMT -06
[See rule -]
Date
Date
Date:
Notice for seeking additional information / clarification / documents for final assessment
Plea

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GST registrations for ecommerce, new cos to begin on June 25
GST
Dated:- 23-6-2017

New Delhi, Jun 23 (PTI) Ecommerce operators and TDS deductors will be able to register with GST Network beginning June 25, when the portal re-opens for fresh registration.
Also, existing excise, service tax and VAT assessees will get another chance to migrate to the GSTN portal as registration for them too opens on Sunday next and will remain open for three months.
The GSTN portal will now start accepting fresh registrations from June 25.
The registration will also start for GST practitioners, Tax Deductors at Source (TDS) and e-commerce operators, which are required to collect tax at source, GSTN said in a statement.
GSTN, the company provi

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Nagaland Goods and Services Tax Act, 2017
Goods and services tax practitioners.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish the

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GTA PAID – ITC AVILABLE REG
Query (Issue) Started By: – venkat eswaran Dated:- 23-6-2017 Last Reply Date:- 12-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear all,
We are service receiver and if we pay GTA 5% under GST Reverse charge mechanism , can we able to take credit this and adjust against GST payable?
If GTA paid by transporter itself and sending the bill can we able to take credit this and adjust against GST payable?
Thanks in advance
Venkat
Reply By KASTURI SETHI:
The Reply:
In my view, ITC is not admissible in both ways.
Reply By Kusalava InternationalLimited:
The Reply:
Dear Mr. Venkat,
As per Sl. No. 3 of "Schedule of GST Rates for Services as approved by GST Council", the rate of GST w.

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by reverse charge assessee. In other words, the entire amount is payable by cash deposit account only. Further, the actual service provider is not entitled to any input tax credit. To be on the safer side you may take a declaration from the GTA service provider to the effect that "No input tax credit availed by him on inputs, capital goods and input services by him while providing the service of GTA". This is enough.
Further, under Input Tax Credit Rules, No specific exclusion for GTA service on which tax is paid under reverse charge as ineligible item for credit. When no such exclusion, you are eligible to take credit of the 5% tax after payment by cash.
For your benefit, the provisions under erstwhile service tax prior to 1.6.

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GST ASMT – 05
Furnishing of Security
Bills
Forms
GST ASMT – 05 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 05
 
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Document 1
1. GSTIN
Form GST ASMT -05
[See rule -]
Furnishing of Security
2. Name
3. Order vide which security is prescribed
Order No.
Order date
4. Details of the security furnished
Sr. No. Mode
Reference no. /
Debit entry no. (for
cash payment)
Date
Amount
Name of Bank
1
2
3
4
5
6
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the
order.
5. Declaration –
(i)
The above-mentioned bank guarantee is submitted to secure the differential tax on
the supply of goods and/or services in re

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“the President”/ the Governor of
.(State) (hereinafter called the “Governor”) in
the sum of….
.rupees to be paid to the President/ Governor for which payment will and truly to be
made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/
legal representatives/successors and assigns by these presents; Dated this
day of
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on
(name of goods/services or both-HSN/SAC:_
_) supplied by the above bounded
obligor from time to time could not be made for want of full information with regard to the value or rate of tax
applicable thereto;
and whereas the obligor desires that the provisional assessment

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te 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 Government/ State Government for
the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
9
Signature(s) of obligor(s).
Date :
Pla

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GST ASMT – 04
Order of Provisional Assessment
Bills
Forms
GST ASMT – 04 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 04
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Document 1Reference No.:
Το
GSTIN –
Name –
Address –
Application Reference No. (ARN) ..
Form GST ASMT -04
[See rule -]
Dated……..
Date
Order of Provisional Assessment
This has reference to your application mentioned above and reply dated-, furnishing
information/documents in support of your request for provisio

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GST ASMT – 03
Reply to the notice seeking additional information
Bills
Forms
GST ASMT – 03 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 03
 
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Document 1
Form GST ASMT – 03
[See rule -]
Reply to the notice seeking additional information
1. GSTIN
2. Name
Notice No.
Notice date
3. Details of notice vide which additional
information sought
4. Reply
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare tha

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GST ASMT – 02
Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
Bills
Forms
GST ASMT – 02 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 02
–
=============
Document 1Reference No.:
To
GSTIN
-Name
(Address)
Form GST ASMT – 02
[See rule -]
Date:
Application Reference No. (ARN).
Dated
Notice for Seeking Additional Information / Clarification / Documents for provisional
assessment
Please refer to your application

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GST ASMT – 01
Application for Provisional Assessment under section 60
Bills
Forms
GST ASMT – 01 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ASMT – 01
 
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Document 1
1.GSTIN
2. Name
3. Address
Form GST ASMT-01
[See rule -]
Application for Provisional Assessment under section 60
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr. No. HSN/SAC
Name of
commodity
/service
Tax rate
Central
tax
St

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BOOK ON GST
Query (Issue) Started By: – MARIAPPAN GOVINDARAJAN Dated:- 23-6-2017 Last Reply Date:- 28-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I am happy to inform that M/s CENTAX Publications Private Limited, New Delhi published a book on GST – A PRACTICAL GUIDE authored by me.
Reply By KASTURI SETHI:
The Reply:
Congratulations Sir.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Thank you, Sir
Reply By Gorantla Bhaskar Rao:
The Reply:
Dear sir,
Congratulations sir

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GST ADT – 04
Information of Findings upon Special Audit
Bills
Forms
GST ADT – 04 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ADT – 04
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Document 1
Reference No.:
To,
GSTIN
Name
Address
Form GST ADT – 04
[See rule ………]
Date:
Information of Findings upon Special Audit
has been examined by
Your books of account and records for the F.Y.
(chartered accountant/cost accountant) and this Audit Report is prepared on the basis of
informa

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GST ADT – 03
Communication to the registered person for conduct of special audit under section 66
Bills
Forms
GST ADT – 03 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ADT – 03
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Document 1
Reference No.:
To,
GSTIN
Name
Form GST ADT – 03
[See rule
…]
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/investiga

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GST ADT – 02
Audit Report under section 65(6)
Bills
Forms
GST ADT – 02 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ADT – 02
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=============
Document 1
Reference No.:
To,
Form GST ADT – 02
[See rule
..]
Date:
GSTIN
Name
Address
Audit Report No.
dated
Audit Report under section 65(6)
Your books of account and records for the F.Y.
has been examined and this Audit
Report is prepared on the basis of information available / documents furnished by you

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GST ADT – 01
Notice for conducting audit
Bills
Forms
GST ADT – 01 of GST – Assessment And Audit – Draft Rules 13-4-2017
Form GST ADT – 01
–
=============
Document 1
Reference No.:
To,
GSTIN
Name
Address
–
Period F.Y.(s) –
Form GST ADT – 01
[See rule
.]
Notice for conducting audit
Date:
Whereas it has been decided to undertake audit of your books of account and records for the
financial year(s) …..
in accordance with the provisions of section 65. I propose
to
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

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Input Tax Credit of imported goods.
Query (Issue) Started By: – ASHOK AMIN Dated:- 23-6-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
We are registered manufacturers and dealers under current central excise. We have some old stock of imported goods in our regsitered dealers godown. Now, can we take input tax credit of the old stock of imported goods in the GST regime. What will be the date of inward to calculate one year from the date of 1-7-17 for availment of input tax credit ? Can we take input tax credit for the import goods if it is older than one year from the date of GST implementation ?
Reply By RAMESH PRAJAPATI:
The Reply:
Yes, you can claim input tax credit on the old s

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ppointed day subject to the following conditions, namely:
(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;
(ii) the said registered person is eligible for input tax credit on such inputs under this Act;
(iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs;
(iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day; and
(v) the supplier of services is not eligible for any abatement under this Act:
Provided that where a registered person, other than a manufacturer or a supplier of services, is not in p

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GST APL – 08
Appeal to the High Court under section 117
Bills
Forms
GST APL – 08 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 08
–
=============
Document 1Form GST APL – 08
[See Rule]
Appeal to the High Court under section 117
1.
Appeal filed by
Taxable person / Government of
2.
GSTIN/Temporary ID/UIN-
Name of the appellant/ officer-
3.
Permanent address of the appellant, if applicable-
4.
Address for communication-
5.
Order appealed against
Number
Da

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GST APL – 07
Application to the Appellate Tribunal under sub section (3) of Section 112
Bills
Forms
GST APL – 07 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 07
–
=============
Document 1Form GST APL – 07
[See Rule ]
Application to the Appellate Tribunal under sub section (3) of Section 112
1. Name and Designation of the appellant
Name:
2. GSTIN/Temporary ID /UIN-
Designation
Jurisdiction
State/Center-
Name of the State:
3. Appellate Order no.
Date-
4.

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GST APL – 06
Cross-objections before the Appellate Authority / Appellate Tribunal
Bills
Forms
GST APL – 06 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 06
–
=============
Document 1Form GST APL – 06
[See Rule ]
Cross-objections before the Appellate Authority/Appellate Tribunal
Sr. No.
Particulars
1
Appeal No.
Date of filing –
2
GSTIN/Temporary ID/UIN-
3
Name of the appellant-
4
Permanent address of the appellant-
5
Address for communication-
6
Order no.
Date-
7.
8.
Designation and Address of the officer passing the order appealed against-
Date of communication of the order appealed against-
9.
Name of the representative-
10.
Details of the case under dispute-
(i)
Brief issue of the case under disp

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sioner 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
Integrated
tax
Central tax
State/UT
tax
Cess
15
Details of payment
Head
Central tax
State/UT
tax
Integrated
tax
Cess
Penalty
Refund
Total
Tax
Interest
Penalty
Refund
Total
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
16
(i)
Amount of tax demand dropped or reduced for the period of
dispute
(ii)
Amount of interest demand dropped or reduced for the
period of dispute
(iii)
Amount of refund sanctioned or allowed for the period of
dispute
(iv)
Whether no or lesser amount imposed as penalty
TOTAL
17
Reliefs claimed in memorandum

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GST APL – 05
Appeal to the Appellate Tribunal
Bills
Forms
GST APL – 05 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 05
 
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Document 1Form GST APL – 05
[See Rule ]
Appeal to the Appellate Tribunal
1. GSTIN/Temporary ID /UIN –
2. Name of the appellant –
3. Address of the appellant –
4. Order appealed against-
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/ services in dispute
(iii) Period of dispute
(vi) Amount under dispute:
Des

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Description
No.
Tax
payable
Paid through
Cash/Credit
Debit
entry no.
Amount of tax paid
Integrated
Central
Ledger
tax
tax
State/UT
tax
CESS
11
2
3
1.
Integrated
tax
Cash Ledger
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
Cash Ledger
3.
State/UT tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
5
7
Sr. No. Description
(c) Interest, penalty, late fee and any other amount payable and paid:
Amount payable
Debit
entry no.
Amount paid
Integrated Central
State/UT
CESS
Integrated Central State/UT
CESS
tax
tax
tax
tax
tax
tax
1
2
3
4
5
6
8
9
10
11
1.
Interest
2.
Penalty
3.
Late fee
4.
Others
(specify)
I, , hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief

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Input Credit under GST of CVD for Imported goods but lying at Branch Office
Query (Issue) Started By: – RAHUL SARDA Dated:- 23-6-2017 Goods and Services Tax – GST
GST
We understand that CVD credit can be availed on brought forward stocks under GST for goods imported within one year of 30th June . In this regard I have a query that if goods were imported at Kolkata ( Head office of the company ) and some qty transferred to branch office say at Bangalore .On 30th June if such imported st

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GST APL – 04
Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
Bills
Forms
GST APL – 04 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 04
 
–
=============
Document 1Form GST APL – 04
[Refer Rule ]
Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
Order no. –
1. GSTIN/Temporary ID/UIN –
2. Name of the appellant-
1
3. Address of the appellant-
4. Order appealed against-
Nu

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GST APL – 03
Application to the Appellate Authority under sub-section (2) of Section 107
Bills
Forms
GST APL – 03 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 03
–
=============
Document 1Form GST APL – 03
[See Rule ]
Application to the Appellate Authority under sub-section (2) of Section 107
1.
Name and designation of the appellant
Name-
Designation-
Jurisdiction-
State/Center-
Name of the State-
GSTIN/Temporary ID /UIN-
Date-
Designation and address of the officer passing the order appealed against-
2.
3.
Order no.
4.
5.
6.
Details of the case under dispute-
Date of communication of the order appealed against-
(i) Brief issue of the case under dispute-
(ii) Description and classification of good

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GST APL – 02
Acknowledgment for submission of appeal
Bills
Forms
GST APL – 02 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 02
 
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Document 1Form GST APL – 02
[See Rule ]
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 filing the appeal-
6.
Amount of pre-deposit-
7.
Date of acceptance/rejectio

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GST APL – 01
Appeal to Appellate Authority
Bills
Forms
GST APL – 01 of GST – Appeals and Revision – Draft Rules – 19-4-2017
Form GST APL – 01
 
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Document 11. GSTIN/Temporary ID/UIN –
2. Legal name of the appellant –
3. Trade name, if any –
4. Address
5. Order no. –
Form GST APL – 01
[See Rule ]
Appeal to Appellate Authority
Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorized representative –
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount

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admitted amount and pre-deposit:-
(a) Details of payment required
Particulars
Tax/Cess
Interest
a) Admitted
Penalty
amount
Fees
Other charges
b) Pre-deposit
(10% of disputed
tax)
Tax/Cess
Centra State/UT
1 tax
tax
Integr Cess
ated
Total amount
tax
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and
cess)
Sr. Description
No.
Tax
payable
Paid through
Cash/Credit
Debit
entry no.
Amount of tax paid
Central
State/UT
Integrated
CESS
Ledger
tax
tax
tax
1
2
3
4
5
6
7
8
Integrated
1.
tax
Cash Ledger
Credit Ledger
Cash Ledger
2.
Central tax
Credit Ledger
Cash Ledger
3.
State/UT tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
SO
Sr.
Description
(c) Interest, penalty, late fee and any other amount p

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Uttarakhand Goods and Services Tax Act, 2017
Goods and services tax practitioners.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish t

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