The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017.
ERTS(T) 79\/2017\/471 Dated:- 29-12-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
\nEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNotification
\nNo. ERTS(T) 79\/2017\/471
\nDated Shillong 29th Dec, 2017
\nNo. ERTS(T) 79\/2017\/471.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
\n2. In the Meghalaya Goods and Services Tax Rules, 2017,
\n(i) in rule 44,
\n(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, Union territor<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n heading, for the word “agent”, the word “job-worker” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed in case the successful bidder fails to make the payment of the full amount, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 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: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hrough 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ase 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lance, be paid to the defaulter. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n portunity of being heard to the applicant and recording the grounds of such rejection. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aya = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Commissioner, from the date of issue of the invoice for export, if the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n place is to be visited for the purposes of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ble tax\u201d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion 73 or, as the case may be, tax, interest and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l mean any officer of the Central Government = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sion of the said goods to the successful bidder and issue a certificate in FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n quired for the recovery of the amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hed in the manner specified by such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erson, or was in the possession of some other person in trust = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce on a Sunday or other general holidays recognized by the Government or on any day which has been = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n perty, and any interest or dividend becoming payable thereon, may be held till the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m the person concerned, the amount specified in the certificate as if it were an arrear of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nrelease such property by issuing an order in FORM GST DRC-23. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d by the Commissioner and shall furnish the proof = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be claimed as refund) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pect to the tax, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ils are mandatory- in case of services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion for refund is hereby acknowledged against = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd Address of the Bank\/branch = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Fund under sub-section (…) of Section (…) of the Act.. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rder that the amount of claimed \/ admissible refund as shown above is withheld for the above mention = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n efore its expiry. In case I\/We fail to do so the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and thereof being made in writing by the said officer, this obligation shall be void; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f the proper officer for the performance of enacts in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erred upon me under sub-section (2) of section 67 of the Act, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n these = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ature and since an amount of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Tax Period = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dmissible = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n provisions of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mount specified in the notice and consequences of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay and any transfer or charge created by you shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Authorized Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hall be allowed to be made from the said account or any other account operated by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ns of section 88 of the Act, you are hereby directed to make > = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ommissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017.ERTS(T) 79\/2017\/471 Dated:- 29-12-2017 Meghalaya SGSTGST – StatesMeghalaya SGSTMeghalaya SGSTGOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification No. ERTS(T) 79\/2017\/471 Dated Shillong 29th Dec, 2017 No. ERTS(T) 79\/2017\/471.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax … Continue reading “The Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10281","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10281"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10281\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(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
\n(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.
\n(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.
\n(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<\/p>\n
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\n(vi) after rule 138, the following shall be inserted, namely:-
\n“Chapter – XVII
\nInspection, Search and Seizure
\n139. 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 confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
\n(3) The proper officer or an authorised officer may entrust <\/p>\n
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\nExplanation.- 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).
\n(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
\n141. Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature,<\/p>\n
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\n(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.
\n(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in<\/p>\n
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\nExplanation.- 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.
\n144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause
\n(b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market valu<\/p>\n
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\n(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.
\n(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.
\n(7) 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.
\n145. Recovery from a third person.- (1) The proper officer may serve upon a person referred <\/p>\n
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\nProvided 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.
\n(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper<\/p>\n
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\n(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.
\n(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.\n<\/p>\n
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\n(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.
\n(12) 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 such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such c<\/p>\n
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\n149. 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.
\n150. 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 discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
\n151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable prop<\/p>\n
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\n152. 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.
\n153. 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 partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may <\/p>\n
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\n155. 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.
\n156. 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 the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
\n157. Recovery from surety.- Where any person has become surety for the amount due by the <\/p>\n
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\n(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 the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
\n159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
\n(2) The Commissioner shall send a copy of the order of attachment t<\/p>\n
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\n(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.
\n160. 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 FORM GST DRC -24.
\n161. Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
\nChapter – XIX
\nOffences and Penalties
\n162. Procedure for compounding of offences.- (1) An <\/p>\n
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\n(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.
\n(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.
\n(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.
\n(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was grante<\/p>\n
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\nGoods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the
\nfollowing rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
\n2.
\nIn the Meghalaya Goods and Services Tax Rules, 2017,
\n(i)
\nin rule 44,
\n1
\n(iii)
\n(a)
\nin sub-rule (2), for the words \u201cintegrated tax and central tax\u201d, the words
\n“central tax, State tax, Union territory tax and integrated tax\u201d shall be substituted;
\n(b)
\nin sub-rule (2), after the words \u201cintegrated tax\u201d, for the brackets and figure
\n“(2)”, the brackets and figure \u201c(3)\u201d shall be substituted;
\n(c)
\nin sub-rule (6), for the words and letters \u201cIGST and CGST”, the words \u201ccentral
\ntax, State tax, Union territory tax and integrated tax\u201d shall be substituted;
\nin r<\/p>\n
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\npayment of such services is not received by the exporter in convertible foreign
\nexchange.
\nThe details of the export invoices contained in FORM GSTR-1 furnished on the
\ncommon portal shall be electronically transmitted to the system designated by Customs and a
\nconfirmation that the goods covered by the said invoices have been exported out of India shall
\nbe electronically transmitted to the common portal from the said system.
\n(3) Where the goods are not exported within the time specified in sub-rule (1) and the
\nregistered person fails to pay the amount mentioned in the said sub-rule, the export as allowed
\nunder bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be
\nrecovered from the registered person in accordance with the provisions of section 79.
\n(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-
\nrule (3) shall be restored immediately when t<\/p>\n
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\ninspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue
\nan authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection
\nor search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the
\nproper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
\n(3) The proper officer or an authorised officer may entrust upon the the owner or the custodian of goods, from
\nwhose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said
\nperson shall not remove, part with, or otherwise deal with the goods or things except with the previous permission
\nof such officer.
\n(4) Where it is not practicable to seize any such goods, the proper <\/p>\n
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\nshall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess,
\nif any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
\n(2) In case the person to whom the goods were released provisionally fails to produce the goods at the
\nappointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the
\ntax, interest and penalty and fine, if any, payable in respect of such goods.
\n141.
\nProcedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or
\nhazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things
\nor the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower,
\nsuch goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof
\nof payment.
\n(2)
\nWhere the taxab<\/p>\n
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\npenalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of
\nsuch payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the
\npayment made by the said person in FORM GST DRC-04.
\n(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73
\nor, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service
\nof a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and
\nthe proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said
\nnotice.
\n(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section
\n(3) of section 76 shall be in FORM GST DRC-06.
\n(5) A summary of the order issued under sub-section (9) of secti<\/p>\n
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\nor a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation
\nor a company owned or controlled, wholly or partly, by the Central Government or a State Government or the
\nGovernment of a Union territory or a local authority.
\n144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a
\ndefaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause
\n(b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of
\nsuch goods and proceed to sell only so much of the goods as may be required for recovering the amount payable
\nalong with the administrative expenditure incurred on the recovery process.
\n(2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be
\nissued in FORM GST DRC-10 clearly indicating the go<\/p>\n
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\nGST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of
\nrecovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction
\nand release the goods.
\n(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction
\nis considered to be non-competitive due to lack of adequate participation or due to low bids.
\n145.
\nRecovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c)
\nof sub-section (1) of section 79 (hereafter referred to in this rule as \u201cthe third person\u201d), a notice in FORM GST
\nDRC-13 directing him to deposit the amount specified in the notice.
\n(2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the
\nproper officer shall issue a certific<\/p>\n
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\ndue:
\n4
\nProvided that the attachment of any property in a debt not secured by a negotiable instrument, a share in
\na corporation, or other movable property not in the possession of the defaulter except for property deposited in,
\nor in the custody of any Court, shall be attached in the manner provided in rule 151.
\n(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority
\nor Transport Authority or any such Authority to place encumbrance on the said movable or immovable property,
\nwhich shall be removed only on the written instructions from the proper officer to that effect.
\n(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
\n(a) an immovable property, the order of attachment or distraint shall be affixed on the said property and
\nshall remain affixed till the confirmation of sale;
\n(b) a movable property, the proper officer shall seize the said property in accordanc<\/p>\n
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\nofficer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders
\nor, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from
\nthe date of issue of the notice referred to in sub-rule (4):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses of keeping
\nthem in custody are likely to exceed their value, the proper officer may sell them forthwith.
\n(8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property
\non the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate
\nthe claim or objection and may postpone the sale for such time as he may deem fit.
\n(9) The person making the claim or objecti<\/p>\n
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\nfor him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim
\nand proceed with the process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to
\nmake the payment within a period of fifteen days from the date of such notice and after the said payment is made,
\nhe shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the
\ndetails of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the
\nproperty shall be deemed to be transferred to such bidder:
\n5
\nLO
\nProvided that where the highest bid is made by more than one person and one of them is a co-owner of
\nthe property, he shall be deemed to be the successful bidder.
\n(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of t<\/p>\n
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\nnotified by the Government to be a holiday for the area in which the sale is to take place.
\n150.
\nAssistance by police.- The proper officer may seek such assistance from the officer-in-charge of the
\njurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall
\ndepute sufficient number of police officers for providing such assistance.
\n151.
\nAttachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a
\ncorporation, or other movable property not in the possession of the defaulter except for property deposited in, or
\nin the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.-
\n(2)
\n(a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment
\nthereof until the receipt of a further order from the proper officer;
\n(b) in the case <\/p>\n
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\nrecovery of the amount payable.
\n153.
\nAttachment of interest in partnership.- (1) Where the property to be attached consists of an interest of
\nthe defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share
\nof such partner in the partnership property and profits with payment of the amount due under the certificate, and
\nmay, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether
\nalready declared or accruing, and of any other money which may become due to him in respect of the partnership,
\nand direct accounts and enquiries and make an order for the sale of such interest or such other order as the
\ncircumstances of the case may require.
\n(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being
\ndirected, to purchase the same.
\n154.
\nDisposal of proceed<\/p>\n
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\nland revenue.
\n156.
\nRecovery through court.- Where an amount is to be recovered as if it were a fine imposed under the
\nCode of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate
\nin accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover
\nfrom the person concerned, the amount specified thereunder as if it were a fine imposed by him.
\n157. Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he
\nmay be proceeded against under this Chapter as if he were the defaulter.
\n158.
\nPayment of tax and other amounts in instalments.- (1) On an application filed electronically by a
\ntaxable
\nperson, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due
\nunder the Act or for allowing payment of such taxes or amount in instalments in accor<\/p>\n
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\nServices Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
\nProvisional attachment of property.- (1) Where the Commissioner decides to attach any property,
\nincluding bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST
\nDRC-22 to that effect mentioning therein, the details of property which is attached.
\n(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or
\nTransport Authority or any such Authority to place encumbrance on the said movable or immovable property,
\nwhich shall be removed only on the written instructions from the Commissioner to that effect.
\n(3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount
\nequivalent to the market price of such prop<\/p>\n
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\n160.
\nRecovery from company in liquidation.- Where the company is under liquidation as specified in
\nsection 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest,
\npenalty or any other amount due under the Act in FORM GST DRC -24.
\n161.
\nContinuation of certain recovery proceedings.- The order for the reduction or enhancement of any
\ndemand under section 84 shall be issued in FORM GST DRC-25.
\nChapter – XIX
\nOffences and Penalties
\n162. Procedure for compounding of offences.- (1) An applicant may, either before or after the institution of
\nprosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the
\nCommissioner for compounding of an offence.
\n(2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with
\nreference to the particulars furnished in the application, or any other information, which may be c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof such payment to him.
\n(7)
\nIn case the applicant fails to pay the compounding amount within the time specified in sub-rule
\n(6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8)
\nImmunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the
\nCommissioner, if he is satisfied that such person had, in the course of the compounding proceedings,
\nconcealed any material particulars or had given false evidence. Thereupon such person may be tried for
\nthe offence with respect to which immunity was granted or for any other offence that appears to have
\nbeen committed by him in connection with the compounding proceedings and the provisions the Act
\nshall apply as if no such immunity had been granted.”;
\n(vii) for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM
\nGST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10\u201d, the following FORMS shall respectively be
\nsubstituted, namely:-
\n“FORM <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)
\ne.
\nITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
\nf.
\nOn account of supplies made to SEZ unit\/ SEZ Developer or Recipient of Deemed Exports
\n(Select the type of supplier\/ recipient)
\n1. Supplies to SEZ Unit
\n2. Supplies to SEZ Developer
\n3.
\nRecipient of Deemed Exports
\ng. Refund of accumulated ITC on account of supplies made to SEZ unit\/ SEZ Developer
\n11
\n8.
\nh. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice
\ni.
\nhas not been issued
\nTax paid on an intra-State supply which is subsequently held to be inter-State supply and vice
\nversa
\nj.
\nExcess payment of tax, if any
\nk.
\nAny other (specify)
\nDetails of Bank Account (to be auto populated from RC in case of registered taxpayer)
\na.
\nBank Account Number
\nb.
\nName of the Bank
\nC.
\nBank Account Type
\nd.
\nName of account holder
\ne. Address of Bank Branch:
\nf.
\nIFSC
\ng.
\nMICR
\n9.
\nWhethe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninterest, or any other amount for the period fromto-, claimed in the refund application,
\nthe incidence of such tax and interest has not been passed on to any other person.
\n(This Declaration is not required to be furnished by applicants, who are claiming refund
\nunder clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
\nsection 54..)
\n10. Verification
\nI\/We hereby solemnly affirm and declare that the information given
\nherein above is true and correct to the best of my\/our knowledge and belief and nothing has
\nbeen concealed therefrom.
\nWe declare that no refund on this account has been received by us earlier.
\nPlace
\n12
\n12
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/Status
\nPart A: Outward Supplies
\n(GSTR-1: Table 4 and 5)
\nStatement -1
\n(Annexure 1)
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
\nGSTIN\/UIN
\nInvoice details
\nRate
\nNo.
\nDate
\n1
\n2
\n3
\nValue
\n4
\n5
\nTaxable
\nvalue
\n6
\nAmount
\nPlac<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n14
\nRefund Type: Export without payment of Tax-Accumulated ITC
\n(GSTR-1: Table 6A)
\nStatement- 3
\nGSTIN of
\nInvoice details
\nShipping bill\/ Bill of export
\nrecipient
\nNo.
\nDate
\nValue
\nGoods\/
\nHSN\/
\nUQC
\nQTY
\nNo.
\nDate
\nPort Code Rate
\nServices
\nSAC
\nIntegrated Tax
\nTaxable Amt.
\nvalue
\nEGM Details
\nRef No.
\nBRC\/FIRC
\nDate
\nNo.
\nDate
\n(G\/S)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n6A. Exports
\nNote 1. Shipping Bill and EGM are mandatory; – in case of goods.
\n2. BRC\/FIRC details are mandatory- in case of Services
\n15
\nStatement 4
\nSupplies to SEZ\/ SEZ developer
\nRefund Type: On account of supplies made to SEZ unit\/ SEZ Developer
\n(GSTR-1 Table 6B and Table 9)
\nGSTIN of
\nrecipient
\n1
\nInvoice details
\nShipping bill\/Bill of
\nexport
\nIntegrated Tax
\nAmended
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nNo.
\nDate
\nValue
\nNo
\nDate
\nRate
\n2
\n3
\n4
\n5
\n6
\nTaxable Amt.
\nValue
\n8
\nAmt.
\nDebit Note
\nIntegrated
\nTax\/
\nAmended
\n(If any)
\nAmt.
\nCredit Note
\nIntegrated Tax \/
\nAmended
\n(If any)
\nAmt.
\nNet Integrated
\nTax
\n= (10\/9 ) + 11
\n– 12
\nA<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSS
\nTax
\nUT
\nTax
\nry)\/
\nIneligibl
\nUT
\nTax
\ne for
\nTax
\nITC
\n1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
\n17
\n=4
\nStatement 6:
\nRefund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
\nOrder Details (issued in pursuance of Section 77 (1) and (2), if any:
\nOrder No:
\nOrder Date:
\nGSTIN\/
\nUIN
\nDetails of invoice covering transaction considered as intra-State \/ inter-State transaction
\nearlier
\nTransaction which were held inter State \/ intra-State supply
\nsubsequently
\nName
\nInvoice details
\n(in case
\nB2C)
\nIntegrated Central
\nTax
\nState\/ UT Cess Place of Supply
\nTax
\nTax
\n(only if different from
\nthe location
\nIntegrated
\nTax
\nCentral
\nState\/ UT Cess Place of Supply
\nTax
\nTax
\n(only if different from
\nthe location
\nNo. Date Value Taxable
\nAmt
\nAmt
\nAmt
\nAmtof recipient)
\nAmt
\nAmt
\nAmt
\nAm of recipient)
\nValue
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n18
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\nRefund Type: Excess payment of tax, if any in case of Last Return filed.
\nRefund on account excess payment of tax
\n(In case of tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAcknowledgement Number
\nDate of Acknowledgement
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdiction (tick appropriate)
\nCentre
\nFiled by
\nState\/
\nUnion Territory:
\nTax Period
\nDate and Time of Filing
\nReason for Refund
\nAmount of Refund Claimed:
\nCentral Tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nTotal
\nRefund Application Details
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nNote 1: The status of the application can be viewed by entering ARN through Track Application
\nStatus” on the GST System Portal.
\nNote 2: It is a system generated acknowledgement and does not require any signature.
\n21
\nSanction Order No:
\nTo
\n(GSTIN)
\n(Name)
\n(Address)
\nFORM-GST-RFD-04
\n[See rule 91(2)]
\nProvisional Refund Order
\nDate:
\nRefund Application Reference No. (ARN).
\nDated
\n……
\n………
\nAcknowledgement No.
\n.Dated
\n..
\nSir\/Madam,
\nWith reference to your above mentioned application for refund, the following amount is sanctioned to you on a
\nprovisional bas<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n111.
\nIFSC
\niv.
\nMICR
\nV.
\nDate:
\nPlace:
\nTo
\n23
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nOrder No.:
\n\u00ce\u00a4\u00ce\u00bf
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No. (If applicable)
\nAcknowledgement No.
\nFORM-GST-RFD-06
\n[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
\nDated
\nDate:
\nRefund Sanction\/Rejection Order
\nSir\/Madam,
\nThis has reference to your above mentioned application for refund filed under section 54 of the Act*\/ interest on refund*.
\n>
\nUpon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
\n*Strike out whichever is not applicable
\nDescription
\n25
\n25
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\nTIPFO Total T IPFO Total TIPFO Total TIPFO Total
\n1. Amount of refund\/interest*
\nclaimed
\n2. Refund sanctioned on provisional
\nbasis (Order No….date) (if
\napplicable)
\n3. Refund amount
\n>
\ninadmissible
\n4. Gross amount to be paid (1-2-3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOr
\n&2. I hereby credit an amount of INR
\n&3. I hereby reject an amount of INR
\nto M\/s
\nhaving GSTIN _under sub-section (…) of Section (…) of the Act.
\n26
\n& Strike-out whichever is not applicable
\nDate:
\nPlace:
\n27
\n227
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nReference No.
\n\u00ce\u00a4\u00ce\u00bf
\nFORM-GST-RFD-07
\n[See rule 92(1), 92(2) & 96(6)]
\n(GSTIN\/UIN\/Temp.ID No.)
\n(Name)
\n(Address)
\nAcknowledgement No.
\n……….
\nDate:
\nDated.,
\nOrder for Complete adjustment of sanctioned Refund
\nPart- A
\nSir\/Madam,
\nWith reference to your refund application as referred above and further furnishing of information\/ filing of
\ndocuments against the amount of refund sanctioned to you has been completely adjusted against outstanding
\ndemands as per details below:
\nRefund Calculation
\nAmount of Refund claimed
\ni.
\n11.
\nNet Refund Sanctioned on Provisional Basis
\n(Order No…date)
\niii.
\nRefund amount inadmissible rejected
\n>
\nRefund admissible (i-ii-iii)
\niv.
\nV.
\nRefund adj<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\n20
\n29
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nFORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial Institution and
\nOrganization, Consulate or Embassy of foreign countries, etc.
\n1. UIN
\n2.
\nName
\n3.
\nAddress
\n4.
\nTax Period (Quarter)
\n: From
\nTo
\n5.
\nAmount of Refund Claim
\n:
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n6.
\nDetails of Bank Account:
\na. Bank Account Number
\nb.
\nBank Account Type
\nC.
\nName of the Bank
\nd.
\nName of the Account Holder\/Operator
\ne. Address of Bank Branch
\nf.
\nIFSC
\nAmount
\ng. MICR
\n7. Reference number and date of furnishing FORM GSTR-11
\nVerification
\n8.
\n\u00c4\u00ae
\n_as an authorised representative of > hereby
\nsolemnly affirm and declare that the information given herein above is true and correct<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndepartment will be at liberty to get the payment from the bank against the bank guarantee.
\nThe department will be at liberty to invoke the bank guarantee provided by us to cover the
\namount of integrated tax payable in respect of export of goods or services.
\nSignature of Authorized Signatory
\nName
\nDesignation Status
\nDate
\n31
\n==
\n32
\n32
\nBond for export of goods or services without payment of integrated tax
\n(See rule 964)
\nI\/We.
\n.of..
\n.,hereinafter called “obligor(s)”, am\/are held and firmly bound to the President of India
\n(hereinafter called “the President”) in the sum of\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. ….rupees to be paid to the President for which payment will and
\ntruly to be made.
\nI\/We jointly and severally bind myself\/ourselves and my\/our respective heirs\/ executors\/ administrators\/ legal
\nrepresentatives\/successors and assigns by these presents; Dated this..
\nday of \u2026\u2026\u20ac<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
\nvirtue:
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
\nguarantee or by endorsing his rights under the above-written bond or both;
\nI\/We further declare that this bond is given under the orders of the Government for the performance of an act in which the
\npublic are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nAccepted by me this..
\nday of.
\nOccupation
\nOccupation
\n(month)..
\n….of.
\nfor and on behalf of the President of India.”.
\n(year)
\n(Designation)
\n333
\nLetter of Undertaking for export of goods or services without payment of integrated tax
\n(See rule 964)
\nTo
\nThe <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhich the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s)
\nSignature(s) of undertaker(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted by me this..
\n..day of.
\nOccupation
\nOccupation
\n(month)..
\n(year)
\n…of
\n(Designation)
\nfor and on behalf of the President of India
\n34
\n===
\nTo
\nFORM GST INS-1
\nAUTHORISATION FOR INSPECTION OR SEARCH
\n[See rule 139 (1)]
\n(Name and Designation of officer)
\nthat-
\nA. M\/s.
\nWhereas information has been presented before me and I have reasons to believe
\n\u00e2\u2013\u00a1 has suppressed transactions relating to supply of goods and\/or services
\n\u00e3\u2026\u0081\u00e3\u2026\u0081\u00e3\u2026\u0081\u00e3\u2026\u0081\u00e3\u2026\u0081
\nhas suppressed transactions relating to the stock of goods in hand,
\nhas claimed input tax credit in excess of his entitlement under the Act
\nhas claimed refund in excess of his entitlement under the Act
\nhas indulged in contravention of the p<\/p>\n
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\nI authorize and require you to search the above premises with such assistance as may be
\n35
\n55
\n36
\n36
\nnecessary, and if any goods or documents and\/or other things relevant to the proceedings
\nunder the Act are found, to seize and produce the same forthwith before me for further
\naction under the Act and rules made thereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to answer
\nthe questions relevant to inspection \/ search operations, making of false statement or providing
\nfalse evidence is punishable with imprisonment and \/or fine under the Act read with section
\n179, 181, 191 and 418 of the Indian Penal Code.
\nGiven under my hand & seal this .
\nSeal
\nday(s).
\nday of (month) 20…. (year). Valid for
\nPlace
\nName, Designation & Signature of the Inspection Officer\/s
\n(i)
\n(ii)
\nSignature, Name and designation of the
\nissuing authority
\nFORM GST INS-02
\nORDER OF SEIZURE
\n[See rule 139 (2)]
\nWhereas an ins<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nseized
\n3
\nRemarks
\n4
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a direction that he shall not remove, part with, or otherwise deal with the goods or things
\nexcept with the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nTo:
\nName and Designation of the Officer
\nSr.
\nName and address
\nNo.
\nSignature
\n1.
\n2.
\n>
\n38
\nFORM GST INS-03
\nORDER OF PROHIBITION
\n[See rule 139(4)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section 67
\n_at_: AM\/PM in the following premise(s):
\nwas conducted on _\/_\/_
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents\/papers and goods found during
\nthe inspection\/search, I have reasons to believe that certain goods liable to confiscation and\/or
\ndocuments and\/or books and\/or things useful for or relevant to proceedings under this Act are
\nsecreted in pl<\/p>\n
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\npresents; dated this day of…………
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have
\nbeen seized vide order number
\n.dated
\nhaving value
\n.rupees involving an amount of tax of
\nrupees. On my request
\nthe goods have been permitted to be released provisionally by the proper officer on execution
\nof the bond of value
\n..rupees and a security of
\n..rupees
\nagainst which cash\/bank guarantee has been furnished in favour of the President\/ Governor;
\nand
\nWHEREAS I undertake to produce the said goods released provisionally to me as and when
\nrequired by the proper officer duly authorized under the Act.
\nAnd if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer
\nare duly paid within ten days of the date of demand thereof being made in writing by the said
\nproper officer, this obligation shall be void.
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the
\nsame shall be in full force:
\nA<\/p>\n
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\nRs.
\namount equivalent to the:
\n\u00e2\u02dc\u0090 market price of such goods or things
\n(amount in words and digits), being an
\n\u00e2\u02dc\u0090 the amount of tax, interest and penalty that is or may become payable
\nhas been paid, I hereby order the above mentioned goods be released forthwith.
\nPlace:
\nDate:
\nTo:
\n>
\n3
\n43
\nName and Designation of the Officer
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nFORM GST DRC – 01
\n[See rule 142(1)]
\nF.Y.
\nSection\/sub-section under which SCN is being issued –
\nSCN Reference No. –
\n(a) Brief facts of the case
\nDate –
\nSummary of Show Cause Notice
\n44
\nDate:
\nAct –
\n(b) Grounds
\n(c) Tax and other dues
\nSr.
\nTax
\nAct
\nNo.
\nPeriod
\nPlace of
\nsupply
\n(name of
\nTax \/
\n(Amount in Rs.)
\nOthers
\nTotal
\nCess
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\n45
\n45
\nReference No:
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN\/ID
\nName
\nAddress
\nFORM GST DRC -02
\n[See rule 142(1)(b)]
\nSCN Ref. No.
\nStatement Ref. No.
\nDate –
\nDate –
\nSection\/sub-section under which statement is being issued –
\nSummary of Statement
\n(a) Brief facts of the case
\n(b) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n46
\n46
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status
\nDate
\nReference No:
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nARN –
\nFORM GST DRC \u2013 04
\n[See rule 142(2)]
\n–
\nF.Y.
\nDate –
\nDate:
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged
\nto the extent of the amount paid and for the reasons stated therein.
\nCopy to
\n47
\n–
\nSignature
\nName
\nDesignation
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nSCN –
\nARN –
\nFORM GST DRC-05
\n[See rule 142(3)]
\nF.Y.
\nDate –
\nDate –
\nDate:
\nIntimation of conclusion of proceedings
\nThis has reference to the show cause notice referred to above. As you have paid the
\namount of tax and other dues mentioned in the notice along with applicable interest and penalty
\nin accordance with the provisions of section , the proceedings initiated vide the said notice
\nare hereby concluded.
\n–
\nCopy to
\n480
\n48
\nSignature
\nName
\nDesignation
\n1. GS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct
\nTax\/Cess Interest Penalty Others Total
\n1 2 3 4 5 6 7 8
\n50
\n50
\nCopy to
\nSignature
\nName
\nDesignation
\nReference No.:
\nFORM GST DRC – 08
\n[See rule 142(7)]
\nRectification of Order
\nPreamble > (Applicable for orders only)
\nParticulars of original order
\nTax period, if any
\nSection under which order is
\npassed
\nOrder no.
\nDate of issue
\nProvision assessment order
\nOrder date
\nno., if any
\nARN, if applied for
\nDate of ARN
\nDate:
\nrectification
\nYour application for rectification of the order referred to above has been found to be
\nsatisfactory;
\nIt has come to my notice that the above said order requires rectification;
\nReason for rectification –
\n>
\nDetails of demand, if any, after rectification
\n(Amount in Rs.)
\nSr.
\nTax
\nTurnover
\nPlace of supply
\nAct
\nTax\/ Cess
\nInterest
\nPenalty
\nNo.
\nrate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nThe aforesaid order is rectified in exercise of the powers conferred under section 161 as
\nunder:
\nTo
\nCopy to
\n51
\n–
\n>
\n(GSTIN\/ID)
\n-Name
\n(Address)
\nTo
\nParticulars of defaulter –
\nGSTIN –
\nName –
\nDemand order no.:
\nRefe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexpenditure incurred on the recovery process in accordance with the provisions of section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots specified in
\nthe Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities
\nand claims attached to the said properties, so far as they have been ascertained, are those
\nspecified in the Schedule against each lot.
\n…….
\nThe auction will be held on at…. AM\/PM. In the event the entire amount due is paid
\nbefore the date of auction, the sale will be stopped.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper
\nofficer\/specified officer and in default of payment, the goods shall be again put up for auction
\nand resold.
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\nTo,
\nFORM GST DRC \u2013 11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\nPlease refer to Public Auction Referenc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsection 79(1)(b)\/(d) of the > Act and rules made
\nthereunder on and the said….
\n(Purchaser) has been declared to
\nbe the purchaser of the said goods at the time of sale. The sale price of the said goods was
\nreceived on…
\nThe sale was confirmed on..
\nPlace:
\nDate:
\n55
\n59
\nSignature
\nName
\nDesignation
\nTo
\nThe
\nFORM GST DRC \u2013 13
\n[See rule 145(1)]
\nNotice to a third person under section 79(1) (c)
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
\nthe provisions of the > Act by >
\nholding > who has failed to make payment of such amount; and\/or
\nIt is observed that a sum of rupees
\nfrom you; or
\nis due or may become due to the said taxable person
\nfor or on account of the
\nIt is observed that you hold or are likely to hold a sum of rupees
\nsaid person.
\nto the Government forthwith or upon
\nYou are hereby directed to pay a sum of rupees
\nthe money bec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe Act or the rules made thereunder shall follow.
\nPlace:
\nDate:
\n56
\n66
\nSignature
\nName
\nDesignation
\n54
\n57
\nFORM GST DRC \u2013 14
\n[See rule 145(2)]
\nCertificate of Payment to a Third Person
\nIn response to the notice issued to you in FORM GST DRC-13 bearing reference no.
\nyou have discharged your liability by making a payment
\nof Rs.
\ndated
\nfor the defaulter named below:
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nThis certificate will constitute a good and sufficient discharge of your liability to above
\nmentioned defaulter to the extent of the amount specified in the certificate.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n58
\n59
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\n\u00ce\u00a4\u00ce\u00bf
\nThe Magistrate \/Judge of the Court of
\nDemand order no.:
\nDate:
\nPeriod
\nSir\/Ma'am,
\nThis is to inform you that as per the decree obtained in your Court on the day of
\n20……. by.
\nof <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe invalid.
\n59
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nSchedule (Immovable)
\nQuantity
\n3
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nFlat No.
\nName of
\nthe
\nPremises
\n\/Building
\nRoad Localit District Stat PIN
\n\/
\ny\/
\nStree Village
\ne
\nCode
\nLatitude Longitude
\n(optiona (optional)
\n1)
\nt
\n1 2 3 4 5 6 7 8 9 10
\nSchedule (Shares)
\nSr. No.
\n1
\nPlace:
\nDate:
\nName of the Company
\nQuantity
\n2
\n3
\n60
\n60
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 17
\n[See rule 147(4)]
\nNotice for Auction of Immovable\/Movable Property under section 79(1) (d)
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods
\nspecified in the Schedule below for recovery of Rs………. and interest thereon and admissible
\nexpenditure incurred on the recovery process in accordance with the provisions of section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots
\nspecified in the Sche<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC \u2013 18
\n[See rule 155]
\n\u00ce\u00a4\u00ce\u00bf
\nName & Address of District Collector
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nCertificate action under clause (e) of sub-section (1) section 79
\nI.
\ndo hereby certify that a sum of Rs…
\n.holding GSTIN
\nhas been
\n…..under
\ndemanded from and is payable by M\/s…….
\n> Act, but has not been paid and cannot be recovered
\nfrom the said defaulter in the manner provided under the Act.
\n>
\nYou are requested to take early steps to realise the sum of rupees
\ndefaulter as if it were an arrear of land revenue.
\nPlace:
\nDate:
\n63
\nSignature
\nName
\nDesignation
\nfrom the said
\nTo,
\nMagistrate,
\nFORM GST DRC – 19
\n[See rule 156]
\n>
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nApplication to the Magistrate for Recovery as Fine
\nA sum of Rs. > is recoverable from > holding
\n> on account of tax, interest and penalty payable under the provisions of the Act.
\nYou are requested to kindly recover such amount in accordance with<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName
\nPlace –
\nDate –
\n65
\n99
\nReference No >
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN
\nName
\nAddress
\nFORM GST DRC – 21
\n[See rule 158(2)]
\nDemand Order No.
\nReference number of recovery:
\nPeriod –
\nApplication Reference No. (ARN) –
\n>
\nDate:
\nDate:
\nDate –
\nOrder for acceptance\/rejection of application for deferred payment \/ payment in
\ninstalments
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment \/ payment of tax\/other dues in instalments has been examined
\nand in this connection, you are allowed to pay tax and other dues by
\nconnection you are allowed to pay the tax and other dues amounting to rupees
\nmonthly instalments.
\nOR
\n(date) or in this
\nin
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment \/ payment of tax\/other dues in instalments has been
\nexamined and it has not been found possible to accede to your request for the following
\nreasons:
\nReasons for re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe aforesaid person on the same PAN without the prior permission of this department.
\nor
\nThe property mentioned above shall not be allowed to be disposed of without the prior
\npermission of this department.
\nCopy to
\nSignature
\nName
\nDesignation
\nReference No.:
\nTo
\nName
\nAddress
\nFORM GST DRC – 23
\n[See rule 159(3), 159(5) & 159(6)]
\nDate:
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nOrder reference No. –
\nDate –
\nRestoration of provisionally attached property \/ bank account under section 83
\nPlease refer to the attachment of > account in your > having account no. >, attached vide above referred
\norder, to safeguard the interest of revenue in the proceedings launched against the person. Now,
\nthere is no such proceedings pending against the defaulting person which warrants the
\nattachment of the said accounts. Therefore, the said account may now be restored to the person
\nconcerned.
\nor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsufficient provision for discharge of the current and anticipated liabilities, before the final
\nwinding up of the company.
\nPlace:
\nDate:
\n69
\nName
\nDesignation
\nReference No >
\n>
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\nFORM GST DRC – 25
\n[See rule 161]
\nReference No. in Appeal or Revision or any other proceeding –
\nDate:
\nDate:
\nDate:
\nContinuation of Recovery Proceedings
\nThis has reference to the initiation of recovery proceedings against you vide above referred
\nrecovery reference number for a sum of Rs……
\nThe Appellate \/Revisional authority\/Court.
\n.dated..<\/p>\n
\nhas enhanced\/reduced the dues covered by the above mentioned demand order
\nNo……….
\n.vide order no.
\ndated
\nand the dues now
\nstands at Rs…
\n.The recovery of enhanced\/reduced amount of Rs….
\nstands
\ncontinued from the stage at which the recovery proceedings stood immediately before disposal
\nof appeal or revision. The revised amount of dema<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI understand that I cannot claim, as a matter of right, that the offence committed by me
\nunder the Act shall be compounded.
\nSignature of the applicant
\nName
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nFORM GST CPD-02
\n[See rule 162(3)]
\nARN
\nDate –
\nDate:
\nOrder for rejection \/ allowance of compounding of offence
\nThis has reference to your application referred to above. Your application has been examined
\nin the department and the findings are as recorded below:
\n>
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in
\nrespect of the offences stated in column (2) of the table below on payment compounding
\namount indicated in column (3):
\nSr. No.
\n(1)
\nOffence
\n(2)
\nCompounding amount (Rs.)
\n(3)
\nNote: In case the offence committed by the taxable person falls in more than one category
\nspecified in Column (2), the compounding amount shall be the amount specified in column (3),
\nwhich is the maximum of the amounts specified against the categories in which the of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n