Goods and Services Tax

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
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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
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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
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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
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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
 
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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
–
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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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GST ARA – 03
Appeal to the Appellate Authority for Advance Ruling
Bills
Forms
GST ARA – 03 of GST – Advance Ruling – Draft Rules – 19-4-2017
Form GST ARA -03
–
=============
Document 1Form GST ARA -03
[See Rule ]
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
GSTIN, if any / User id of the person who had sought advance
ruling
4
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned
officer
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer / concerned officer
8
Whether the jurisdictional officer /

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GST ARA – 02
Appeal to the Appellate Authority for Advance Ruling
Bills
Forms
GST ARA – 02 of GST – Advance Ruling – Draft Rules – 19-4-2017
Form GST ARA -02
 
–
=============
Document 1Form GST ARA -02
[See Rule ]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN/User id of the appellant
4
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
6
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer / concerned officer
10
Designation of jurisdictional officer / concerned officer
11
Email Address of jurisdictional office

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GST ARA – 01
Application Form for Advance Ruling
Bills
Forms
GST ARA – 01 of GST – Advance Ruling – Draft Rules – 19-4-2017
Form GST ARA -01
 
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Document 1Form GST ARA -01
[See Rule ]
Application Form for Advance Ruling
1.
GSTIN Number, if any/ User-id
2.
Legal Name of Applicant
3.
Trade Name of Applicant (Optional)
4.
Status of the Applicant [registered / un-
registered]
5.
6.
Registered Address / Address provided
while obtaining user id
Correspondence address, if different
from above
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
Email address
10.
Jurisdictional Authority
11.
| i.
Name of authorized representative
>
Optional
ii. Mobile No.
iii. Email Address
Nature of activi

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been paid
(v) determination of the liability to pay
tax on any goods or services or both
(vi) whether applicant is required to be
registered under the Act
(vii) whether any particular thing done
by the applicant with respect to any
goods and/or services or both amounts
to or results in a supply of goods and/or
services or both, within the meaning of
that term
Question(s) on which advance ruling is
required
Statement of relevant facts having a
bearing on the question(s) raised.
Statement containing the applicant's
interpretation of law and/or facts, as the
case may be, in respect of the aforesaid
question(s) (i.e. applicant's view point
and submissions on issues on which the
advance ruling is sought).
I hereby declare that the question raise

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GST Rate for freight & insurance
Query (Issue) Started By: – piyush agarwal Dated:- 23-6-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
I am manufacturer I am billing in single invoice
Product@12% ₹ 50000
Product@%18% ₹ 20000
Product@ 28% ₹ 10000
Freight ₹ 10000
Insurance ₹ 2000
Total 92000
Transactions is FOR.
Now my question is what rate I will charge for freight and insurance? Or I will charge 28% on entire 9200

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What mode of transaction it will be
Query (Issue) Started By: – akash lalka Dated:- 23-6-2017 Last Reply Date:- 13-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
There is a case
Eg. if A sends material from (delhi) to B it is in (west bengal), he does billing in excise and vat on 25 june 2017.and B receives goods on 4 july 2017. so is this Transaction possible in GST provision and the good is a capital investment for B.
Reply By KIRTIKUMAR PUROHIT:
The Reply:
Yes; it is poss

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OLD CLOTH MERCHANT (TAXRATE)
Query (Issue) Started By: – raj kapoor Dated:- 23-6-2017 Goods and Services Tax – GST
GST
Dear Sir /madam
How much GST TAX ATTRACT ON OLD CLOTHES.
Discussion Forum – Knowledge Sharing

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Advisory for migration – GST
GST
Dated:- 23-6-2017

The GST common portal would reopen for migration on 25th June 2017. Assessees are required to complete the migration process before 30th September 2017. DG Systems is constantly compiling the provisional Id requests and sending them to GSTN for creation of Provisional IDs and pursuing with GSTN for issuance of PIDs and resolution of problems faced by registered taxpayers of Central Excise and Service Tax. DG Systems would disseminate the Provisional IDs by or after 25th June 2017 to all the assessees whose Provisional IDs were cancelled due to not being activated by them. In the interim, following advisory is issued for the taxpayers and departmental officers for the frequentl

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ed earlier.
3
Centralised registrations: Provisional ID has not been issued for all the states.
PID will be issued to all addresses mentioned in Registration Certificate of ST. If all the premises are not mentioned in the ST2/RC, then RC needs to be amended to include all these premises. Assessee need to apply for fresh GST registration on www.gst.gov.in after appointed date for those states which addresses are not added in RC. Same goes for new premises that would be set up anywhere else.
4
Unable to submit enrolment form with Digital Signature
Even if the Assessee is unable to submit the form, they may only complete the form and save it on www.gst.gov.in. ARN number of saved forms will be emailed to them after 15th June 2017 subject

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r the registration number against which the PID is issued on www.easiest-cbec.gov.in -> assesssee code based search. Then apply to the concerned Range Superintendent to reset the password for the registration. Then access the old registration number and obtain the PID and password.
* Alternately, the Assessee may obtain the PID and Password from the concerned jurisdictional officer as same has also been shared with them through the Zonal Chief Commissioner Office.
* The Assessee then has to mention all his registered premises as additional premises in the enrolment form.
7
Provisional Id activated by assesse but not completed migration by filling up enrolment form.
Assessee needs to complete the enrolment by completely filling up enr

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sales to unregistered dealer under GST
Query (Issue) Started By: – venkat eswaran Dated:- 23-6-2017 Last Reply Date:- 7-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear all,
We are paint mfg industry supply to all over india to companies and dealers. WE are start getting GSTIN nos from the customers. But still from majority of customers inlcuding dealers we have not received GSTIN no..
Without GSTIN no that is technically unregistered customer in GST can we supply matls to them? Is it any problem for us selling goods without GSTIN no.?
kindly clarify
Thanks in advance
Venkat
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Whether you supply materials to registered or unregistered dealer, you have to issue a

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Sl no of tax invoices-form new sl no. 1 OR existing continue…
Query (Issue) Started By: – Narendra Soni Dated:- 23-6-2017 Last Reply Date:- 23-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
Kindly confirm, whether Tax invoices in GST will be started form new sl.no 1 or from continue sl no of existing invoices .
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You have to start with number 1 with effect from the date on which GST is made applicable.
Reply

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Advance receipt-Tax period & time of supply
Query (Issue) Started By: – Narendra Soni Dated:- 23-6-2017 Last Reply Date:- 23-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Suppose advance against supply has been received to us on 05.07.2017, actual supply is made on 17.08.2017.
Kindly confirm whether tax liability has to pay on the basis of advance received in return dtd 20th of August or on the basis of invoice in return dtd.20th of Sept.
Reply By KASTURI SETHI:
The Reply:
GST is to be paid on the date of advance received.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Clause (d) of sub-section (3) of Section 31 of CGST Act, 2017 lays down that "a registered person shall, on receipt of advan

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y"
Whether we can understand the Payment immediately like if advance is received on 05.07.2017 we required to pay to govt. on 05.07.2017 itself. if yes, any regulation in this regard.
Secondly table 11A of GSTR 1 is asking to fill only advance amount received in the tax period for which invoice has not been issued. Is that mean, if the advance received on 05.07.2017 we have to issue the receipt voucher on same day showing tax amount and other details but only to pay the tax if supply is not being made during the tax period ie month.
Thirdly, if the advance received against ZERO Rated supply, what is the compliance specially if Zero rated supply is going to be made under bond without payment of GST.
Thanks to all learned experts fo

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Despatches stopped for GST – status of old invoice in GST – reg
Query (Issue) Started By: – venkat eswaran Dated:- 23-6-2017 Last Reply Date:- 21-10-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts
We are many of our outstation suppliers that they are going to stop the despatches from 25 th june because of GST implementation from 1.7.17.
Is it mandatory or any problem for continue despatch till 30.6.17.
If we receive matl invoice dated june'17 in July-17 under

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Goods return for Rework
Query (Issue) Started By: – mukesh pareek Dated:- 23-6-2017 Last Reply Date:- 8-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We have received duty paid goods for rework. We will return this goods after rework on 15th july.
My question is what tax we should charge ? Excise or GST ?
Reply By MUKUND THAKKAR:
The Reply:
under which documents you have received goods for rework ?
Reply By Suresh Kumar:
The Reply:
Dear Experts/Mr.Mukesh

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