The Sikkim Goods and Services Tax (Third Amendment) Rules, 2017.
15/2017-State Tax Dated:- 1-7-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION GANGTOK
No. 15/2017-State Tax
Date: 01/07/2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Third Amendment) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.
2. In the Sikkim Goods and Services Tax Rules, 2017,
(i) in rule 44,
(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, Union territory tax and integrated tax” shall be substituted;
(b) in sub-rule (2), after
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section 50 within a period of –
(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking
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and job-worker/agent. – Every person to whom the provisions of section 141 or sub-section (12) 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.”
(vi) after rule 138, the following shall be inserted, namely:-
“Chapter – XVII
Inspection, Search and Seizure
139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to
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or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicate
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der for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
(3) Where the person chargeable with t
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n accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
143. Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
Explanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
144. Recovery by sale of goods under the control o
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per officer may sell them forthwith.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer s
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n FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
(2) The proper off
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he purpose of sale.
(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier th
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he possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the paymen
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n and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the
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ther copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such p
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ropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
(d) any balance, be paid to the defaulter.
155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with t
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ST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159. Provisional attachment of property.- (1) Where the Commissioner decides to attach
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nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in F
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o the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.
(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be w
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:
3. Trade Name, if any:
4. Address:
5. Tax Period:
From
To
6. Amount of Refund Claimed:
Act
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Tax Interest Penalty Fees Others Total
7. Grounds of Refund Claim: (select from the drop down):
a. Excess balance in Electronic Cash ledger
b. Exports of services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section
54(3)
13
f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of
Deemed Exports
(Select the type of sup
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pplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
14
DECLARATION
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
15
DECLARATION
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.
/ with respect to the tax, interest, or any other amount for the period from-
to-, claimed in the refund application, the incidence of such tax and
interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are
claiming refund under clause (a) o
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Central State/ CESS
UT
or input
service/
Capital goods
Integrated Central
Tax
State/ Cess
Tax
UT
(Name
of
(incl plant and
Tax
Tax
Tax
machinery)/
State)
Ineligible for
ITC
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
18
Note -The data shall be auto- populated from GSTR-1 and GSTR-2.
19
Refund Type: Exports of services with payment of tax
(GSTR-1: Table 6A and Table 9)
Statement- 2
1.
GSTI
Invoice details
N of
recipi
SAC
No.
Date
Value
ent
Integrated Tax
Taxabl
Rate e Amt.
value
BRC/FIRC
Amended Debit Note Credit Note Net Integrated
Value Integrated Integrated
Tax
Date
No.
1
2
3
4
5
6
7
8
9
10
(Integrate
d Tax)
(If Any)
11
Tax /
Tax / |= (11/8)+12-
Amended
Amended
13
(If any)
(If any)
12
13
14
6A. Exports
BRC/FIRC details are mandatory- in case of services
20
20
Statement-3
Refund Type: Export without payment of Tax-Accumulated ITC
(GSTR-1: Table 6A)
GSTIN of
recipient
Invoice details
No. Date Value Goods/ HSN/ UQC QTY
Services SAC
No.
Shipping bill/ Bill of
export
Date Port
Code
Integrated T
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grated
Net
Integrated
Tax
UT
(Name
Tax
of
Tax)
(If Any)
Tax /
Amended
State)
(If any)
Tax /
Amended
(If any)
= (12/7) +
13-14
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
22
22
23
23
(GSTR-2: Table 3 and Table 6)
Statement 5
Recipient of Deemed exports etc.
GST
IN
Invoice
details
Ra Taxa
Amount of Tax
Pla
Wheth
Amount of ITC available
te
ble
ce
er
valu
of
input
Amen Debit Credit Net
ded Note Note ITC
Value
Integr
of
ITC ITC
e
sup
or
ated
supp
(ITC Integr Integr
ply
input
Tax
lier
Integr
ated
ated
service
(Na
me
ated
Tax /
Tax /
= (17/
/
Tax)
Amen
Amen
7) +
Capital
of
ded
ded
18-
goods
(If
Stat
19
(incl
Any)
(If
(If
e)
plant
Integr
Cen St
Ce
any)
any)
N
Z O
áŽ
0
Val
Integr
Cen
St CE
A19
a
ue
ated
tral
ate SS
SS
and
ated
tral ate SS
machin
Tax
Tax
â˜
ery)/
t
tax
UT
Tax
Ineligi
e
Tax
U
T
ble for
ITC
Ta
1234567 8 9 10 11 12 13 14 15 16 17 18 19 20
24
24
25
Statement 6:
Refund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
Order Det
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o certify that in respect of the refund amounting to INR , the incidence of tax and interest, has not been passed on to any other person.
This certificate is based on the examination of the Books of Accounts, and other relevant
records and Returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause
(a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the
Act.
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29
FORM-GST-RFD-02
[See rules 90(1), 90(2) and 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
:
Centre
Filed by
Tax Period
Date and Time of
Filing
Reason for Refund
State/
Union Territory:
Amount of Refund C
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er application
i.
Name of the Bank
ii.
Name and Address of the Bank/branch
iii.
34
iv.
IFSC
MICR
V.
Date:
Place:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Signature (DSC):
Name:
Designation:
Office Address:
35
Order No.:
To
(GSTIN/UIN/Temporary ID)
(Name)
(Address)
Show cause notice No. (If applicable)
Acknowledgement No.
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
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
36
Description
1. Amount of refund/interest*
claimed
2. Refund sanctioned on
provisional basis (Order
No….date) (if applicable)
3. Refund amount inadmissible
>
4. Gross amount to be paid (1-
2-3)
5. Amount adjusted against
outstanding demand (if any
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.
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR
to Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
&3. I hereby reject an amount of INR
& Strike-out whichever is not applicable
to M/s
Date:
Place:
having GSTIN
_under sub-section (…) of Section (…) of the Act.
Signature (DSC):
Name:
Designation:
Office Address:
38
38
Reference No.
Το
FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
(GSTIN/UIN/Temp.ID No.)
(Name)
(Address)
Date:
Acknowledgement No.
Dated……..
Order for Complete adjustment of sanctioned Refund
Part-A
Sir/Madam,
With reference to your refund application as referred above and further furnishing of
information/ filing of documents against the amount of refund sanctioned to you has been
completely adjusted against outstanding demands as per details below:
Refund Calculation
Amount of Refund claimed
i.
Net
Refund
Sanctioned
on
ii.
Provisional Basis (Order No…date)
Refund amount inadmissible rejected
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easons for withholding of the refund:
>
I hereby, order that the amount of claimed / admissible refund as shown above is withheld for
the above mention reasons. This order is issued as per provisions under sub-section (…) of
Section (…) of the Act.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
40
40
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN
2. Name:
3. Address
4. Tax Period (Quarter)
5. Amount of Refund Claim
: From
To
:
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
Amount
6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I
as an authorised representative of > hereby solemnly affirm and declare that the in
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)
(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 amount of integrated tax payable in respect of export of goods or
services.
42
Signature of Authorized
Signatory
Name
Designation/Status
Date
43
I/We.
Bond for export of goods or services without payment of integrated tax
(See rule 964)
.of..
..,hereinafter called “obligor(s)”, am/are held and firmly bound to the
President of India (hereinafter called “the President”) in the sum of…
..rupees to be paid to the
President 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……………………â
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any, within fifteen 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 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 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).
Signature(s) of obligor(s).
Date:
Place:
44
Witnesses
(1) Name and Address
Occupation
(2) Name and Address
Occupation
Accepted by me this……..
…..day of .
(month)….
(year)
…of
(Designation)
for and on behalf of the President of India.”.
45
Letter of Undertaking for export of goods or services
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We declare that this undertaking is given under the orders of the proper officer for the
performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written
by the undertaker(s)
Signature(s) of undertaker(s).
Date:
Place:
Witnesses
(1) Name and Address
(2) Name and Address
Date
Place
Occupation
Occupation
Accepted by me this…
..day of.
(month)..
(year)
46
46
..of
(Designation)
for and on behalf of the President of India
47
48
48
Το
FORM GST INS-1
AUTHORISATION FOR INSPECTION OR SEARCH
[See rule 139 (1)]
(Name and Designation of officer)
that—
A. M/s.
Whereas information has been presented before me and I have reasons to believe
has suppressed transactions relating to supply of goods and/or services
has suppressed transactions relating to the stock of goods in hand,
has claimed input tax credit in excess of his entitlement under the Act
has claimed refund in excess of his entitlement under the Act
h
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the powers conferred upon me under sub-section (2) of section 67 of the Act,
I authorize and require you to search the above premises with such assistance as may be
49
necessary, and if any goods or documents and/or other things relevant to the proceedings
under the Act are found, to seize and produce the same forthwith before me for further
action under the Act and rules made thereunder.
Any attempt on the part of the person to mislead, tamper with the evidence, refusal to answer
the questions relevant to inspection / search operations, making of false statement or providing
false evidence is punishable with imprisonment and/or fine under the Act read with section
179, 181, 191 and 418 of the Indian Penal Code.
Given under my hand & seal this
Seal
. day(s).
Place
day of
…………… (month) 20…. (year). Valid for
Signature, Name and designation of the
issuing authority
Name, Designation & Signature of the Inspection Officer/s
(i)
(ii)
50
50
FORM GST INS-02
OR
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seized
2
No. of books /
documents/things
seized
3
Remarks
4
and these goods and or things are being handed over for safe upkeep to:
>
with a direction that he shall not remove, part with, or otherwise deal with the goods or things
except with the previous permission of the undersigned.
Place:
Date:
Signature of the Witnesses
Name and Designation of the Officer
Sr.
Name and address
Signature
No.
1.
To:
2.
>
52
42
FORM GST INS-03
ORDER OF PROHIBITION
[See rule 139(4)]
Whereas an inspection under sub-section (1)/search under sub-section (2) of Section 67
was conducted on
: AM/PM in the following premise(s):
>
at
which is/are a place/places of business/premises belonging to:
>
>
in the presence of following witness(es):
1. >
2. >
and on scrutiny of the books of accounts, registers, documents / papers and goods found during
the inspection/search, I have reasons to believe that certain goods liable to confiscation and/or
documents and/or books and/or things useful for or relevant to proceedi
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presentatives/successors and assigns by these
presents; dated this
day of…
WHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have
been seized vide order number
……..dated. having value
..rupees involving an amount of tax of
rupees. On my request
the goods have been permitted to be released provisionally by the proper officer on execution
of the bond of value
.rupees and a security of
..rupees
against which cash/bank guarantee has been furnished in favour of the President/ Governor;
and
WHEREAS I undertake to produce the said goods released provisionally to me as and when
required by the proper officer duly authorized under the Act.
And if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer
are duly paid within ten days of the date of demand thereof being made in writing by the said
proper officer, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of thi
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nd since these goods are of perishable or hazardous nature and since an amount of
(amount in words and digits), being an
Rs.
amount equivalent to the:
market price of such goods or things
the amount of tax, interest and penalty that is or may become payable
has been paid, I hereby order the above mentioned goods be released forthwith.
Place:
Date:
To:
>
Name and Designation of the Officer
57
Reference No:
To
GSTIN/ID
Name
Address
FORM GST DRC – 01
[See rule 142(1)]
Tax Period
F.Y.
Section/sub-section under which SCN is being issued –
SCN Reference No.
(a) Brief facts of the case
Date
Summary of Show Cause Notice
Date:
Act –
(b) Grounds
(c) Tax and other dues
Sr.
Tax
Act
No.
Period
Place of
supply
(name of
Tax /
(Amount in Rs.)
Others
Total
Cess
State)
1
2
3
4
5
6
7
Total
598
Reference No:
To
GSTIN/ID
Name
Address
SCN Ref. No.
Statement Ref. No.
FORM GST DRC -02
[See rule 142(1)(b)]
Date –
Date –
Section/sub-section under which statement is being issued –
Summary of Statement
(a) Brief
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to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation/Status
Date –
60
60
61
Reference No:
To
GSTIN/ID
Name
Address
Tax Period
ARN –
FORM GST DRC – 04
[See rule 142(2)]
F.Y.
Date –
Date:
Acknowledgement of acceptance of payment made voluntarily
The payment made by you vide application referred to above is hereby acknowledged
to the extent of the amount paid and for the reasons stated therein.
Copy to
–
Signature
Name
Designation
62
62
Reference No:
To
Tax Period
SCN-
ARN-
GSTIN/ID
Name
Address
FORM GST DRC-05
[See rule 142(3)]
F.Y.
Date –
Date –
Date:
Intimation of conclusion of proceedings
This has reference to the show cause notice referred to above. As you have paid the
amount of tax and other dues mentioned in the notice along with applicable interest and penalty
in accordance with the provisions of section -, the proceedings initiated vide the said notice
are hereby concluded.
Copy to
Signature
Na
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8
5. Amount deposited
Sr. No. Tax Period
Act
Tax/Cess Interest Penalty Others Total
1
2
3
4
5
6
7
8
Copy to-
Signature
Name
Designation
66
60
Reference No.:
FORM GST DRC – 08
[See rule 142(7)]
Rectification of Order
Preamble – > (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is
passed
Order no.
Date of issue
Provision assessment order
Order date
no., if any
ARN, if applied for
Date of ARN
Date:
rectification
Your application for rectification of the order referred to above has been found to be
satisfactory;
It has come to my notice that the above said order requires rectification;
Reason for rectification –
>
Details of demand, if any, after rectification
Sr.
Tax Turnover Place of
Act
Tax/Cess
(Amount in Rs.)
Interest
Penalty
No.
rate
supply
1
2
3
4
5
6
7
8
The aforesaid order is rectified in exercise of the powers conferred under section 161 as
under:
To
>
Copy to
(GSTIN/ID)
Name
(Address)
40
67
To
Particulars of defaulter –
GS
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with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots specified in
the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities
and claims attached to the said properties, so far as they have been ascertained, are those
specified in the Schedule against each lot.
The auction will be held on
at…. AM/PM. In the event the entire amount due is paid
before the date of auction, the sale will be stopped.
The price of each lot shall be paid at the time of sale or as per the directions of the proper
officer/ specified officer and in default of payment, the goods shall be again put up for auction
and resold.
Schedule
Serial No.
Description of goods
Quantity
1
2
3
Signature
Name
Designation
69
69
To,
FORM GST DRC – 11
[See rule 144(5) & 147(12)]
Notice to successful bidder
Please refer to Public Auction Reference no.
of auction conducted on
instant case.
dated
On the basis
you have been
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he said goods at the time of sale. The sale price of the said goods was
received on…
The sale was confirmed on..
Place:
Date:
Signature
Name
Designation
71
To
The
FORM GST DRC – 13
[See rule 145(1)]
Notice to a third person under section 79(1) (c)
Particulars of defaulter –
GSTIN –
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
Whereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
the provisions of the > Act by >
holding > who has failed to make payment of such amount; and/or
It is observed that a sum of rupees
from you; or
is due or may become due to the said taxable person
It is observed that you hold or are likely to hold a sum of rupees
said person.
for or on account of the
to the Government forthwith or upon
You are hereby directed to pay a sum of rupees
the money becoming due or being held in compliance of the provisions contained in clause
(c)(i) of sub-section (1) of section 79 of the Act.
Please note that any payment m
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– 14
[See rule 145(2)]
Certificate of Payment to a Third Person
In response to the notice issued to you in FORM GST DRC-13 bearing reference no.
of Rs.
dated
”
you have discharged your liability by making a payment
for the defaulter named below:
GSTIN-
Name –
Demand order no.:
Reference no. of recovery:
Period:
Date:
Date:
This certificate will constitute a good and sufficient discharge of your liability to above
mentioned defaulter to the extent of the amount specified in the certificate.
Place:
Date:
Signature
Name
Designation
73
FORM GST DRC-15
[See rule 146]
APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
DECREE
Το
The Magistrate/Judge of the Court of
Demand order no.:
Date:
Period
Sir/Ma'am,
This is to inform you that as per the decree obtained in your Court on the day of
20……. by
of 20…, a sum of rupees
liable to pay a sum of rupees
…(name of defaulter) in Suit No.
is payable to the said person. However, the said person is
under the provisions of the
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cali Distric Stat
the
ty/ t
Premises Stree Villag
PIN Latitud Longitud
e
Code
e
e
(option (optional
/Building t
e
al)
)
123456789 10
Schedule (Shares)
75
Sr. No. Name of the Company
1
2
Place:
Date:
Quantity
3
Signature
Name
Designation
76
176
FORM GST DRC – 17
[See rule 147(4)]
Notice for Auction of Immovable/Movable Property under section 79(1) (d)
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Whereas an order has been made by me for sale of the attached or distrained goods
specified in the Schedule below for recovery of Rs…. and interest thereon and admissible
expenditure incurred on the recovery process in accordance with the provisions of section 79.
The sale will be by public auction and the goods shall be put up for sale in the lots
specified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
the liabilities and claims attached to the said properties, so far as they have been ascertained,
are those specified in the S
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on (1) section 79
do hereby certify that a sum of Rs…
has been
holding GSTIN …….under
demanded from and is payable by M/s …..
> Act, but has not been paid and cannot be recovered
from the said defaulter in the manner provided under the Act.
>
The said GSTIN holder owns property/resides/carries on business in your jurisdiction the
particulars of which are given hereunder: –
>
You are requested to take early steps to realise the sum of rupees
defaulter as if it were an arrear of land revenue.
Place:
Date:
Signature
Name
Designation
from the said
12
79
FORM GST DRC – 19
[See rule 156]
To,
Magistrate,
>
Demand order no.:
Reference number of recovery:
Period:
Date:
Date:
Application to the Magistrate for Recovery as Fine
A sum of Rs. > is recoverable from > holding
> on account of tax, interest and penalty payable under the provisions of the Act.
You are requested to kindly recover such amount in accordance with the provisions of clause
(f) of sub-section (1) of section 79 of the Ac
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ss
Demand Order No.
Reference number of recovery:
Period –
FORM GST DRC – 21
[See rule 158(2)]
Application Reference No. (ARN) –
>
Date:
Date:
Date –
Order for acceptance/rejection of application for deferred payment / payment in
instalments
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been examined
and in this connection, you are allowed to pay tax and other dues by
connection you are allowed to pay the tax and other dues amounting to rupees
monthly instalments.
OR
(date) or in this
in
This has reference to your above referred application, filed under section 80 of the Act. Your
application for deferred payment / payment of tax/other dues in instalments has been
examined and it has not been found possible to accede to your request for the following
reasons:
Reasons for rejection
Place:
Date:
Signature
Name
Designation
82
82
Reference No.:
Το
FORM GST
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said person on the same PAN without the prior permission of this department.
or
The property mentioned above shall not be allowed to be disposed of without the prior
permission of this department.
Copy to
Signature
Name
Designation
880
83
Reference No.:
To
Name
Address
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Date:
(Bank/ Post Office/Financial Institution/Immovable property registering authority)
Order reference No. –
Date –
Restoration of provisionally attached property / bank account under section 83
Please refer to the attachment of > account in your > having account no. >, attached vide above referred
order, to safeguard the interest of revenue in the proceedings launched against the person. Now,
there is no such proceedings pending against the defaulting person which warrants the
attachment of the said accounts. Therefore, the said account may now be restored to the person
concerned.
or
Please refer to the attachment of property > attached vide above referred order
to
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charge of the current and anticipated liabilities, before the final
winding up of the company.
Place:
Date:
Name
Designation
59
85
Reference No >
>
To
GSTIN
Name
Address
Demand Order No.:
Reference number of recovery:
Period:
FORM GST DRC – 25
[See rule 161]
Reference No. in Appeal or Revision or any other proceeding –
Date:
Date:
Date:
Continuation of Recovery Proceedings
This has reference to the initiation of recovery proceedings against you vide above referred
recovery reference number for a sum of Rs…
The Appellate /Revisional authority/Court
.dated.
dated
>
has enhanced/reduced the dues covered by the above mentioned demand order
No………
.vide order no.
and the dues now
stands at Rs……….. ..The recovery of enhanced/reduced amount of Rs…………. stands
continued from the stage at which the recovery proceedings stood immediately before disposal
of appeal or revision. The revised amount of demand after giving effect of appeal / revision is
given below:
Financial year:
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ence committed by me
under the Act shall be compounded.
Signature of the applicant
Name
87
Reference No:
To
GSTIN/ID
Name-
FORM GST CPD-02
[See rule 162(3)]
Address
ARN
Date –
Date:
Order for rejection / allowance of compounding of offence
This has reference to your application referred to above. Your application has been examined
in the department and the findings are as recorded below:
>
I am satisfied that you fulfil the requirements to be allowed to compound the offences in
respect of the offences stated in column (2) of the table below on payment compounding
amount indicated in column (3):
Sr. No.
(1)
Offence
(2)
Compounding amount (Rs.)
(3)
Note: In case the offence committed by the taxable person falls in more than one category
specified in Column (2), the compounding amount shall be the amount specified in column (3),
which is the maximum of the amounts specified against the categories in which the offence
sought to be compounded can be categorized.
(date) and on
You are hereb
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