CBEC releases Draft Rules and Formats – Draft GST Registration Rules, GST Payment Rules and GST Invoice Rules with formats
GST
Dated:- 26-9-2016
CBEC releases Draft Rules and Formats
\nDraft Registration Rules
\nDraft Registration formats
\nDraft Payment Rules
\nDraft Payment formats
\nDraft Invoice Rules
\nDraft Invoice formats
\n=============
\nDocument 1
\nDRAFT
\nGOODS AND SERVICES TAX –
\nREGISTRATION RULES, 20
\nNote: Corresponding changes in the Model GST Law are being carried
\nout separately. Comments
\nSeptember, 2016.
\nif any may kindly be given by 28th
\nPage 1 of 10
\nChapter-
\nREGISTRATION
\n1.
\n(1)
\nApplication for registration
\nEvery person, other than a non-resident taxable person, a person required to
\ndeduct tax at source under section 37 and a person required to collect tax at source
\nunder section 43C, who is liable to be registered under sub-section (1) of section 19 and
\nevery person seeking registration under sub-section (3) of section 19 (hereinafter
\nreferred to in<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing the reference number generated under sub-rule (3), the person referred to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pt of such intimation. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ertical. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Identity Number to the said person and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e person shall, within fifteen days of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n days from the date of receipt of the application in FORM GST REG-11, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n plied for thirty days after the date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n istered or his = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n der = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in clause (a) shall be furnished within the period = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ally incapacitated from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the proper officer is satisfied that the physical verification of the place of business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bility by a registered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dited to the electronic credit ledger by the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nts collected by way = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amount deducted under section 37 or collected under section 43C and claimed in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ster of Taxpayer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n )\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re-credit of the amount to cash or credit ledger = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n horized signatory) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in case of a supply in the course = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is a banking company or a financial = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on of goods or services; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ies effected during the period starting from the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n recipient of taxable service but containing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" CBEC releases Draft Rules and Formats – Draft GST Registration Rules, GST Payment Rules and GST Invoice Rules with formats GSTDated:- 26-9-2016CBEC releases Draft Rules and Formats Draft Registration Rules Draft Registration formats Draft Payment Rules Draft Payment formats Draft Invoice Rules Draft Invoice formats ============= Document 1 DRAFT GOODS AND SERVICES TAX – REGISTRATION … Continue reading “CBEC releases Draft Rules and Formats – Draft GST Registration Rules, GST Payment Rules and GST Invoice Rules with formats”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1526","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1526","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=1526"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1526\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nin sub-rule (1) shall electronically submit an application in Part B of FORM GST REG-
\n01, duly signed, along with documents specified in the said Form, at the Common Portal
\neither directly or through a Facilitation Centre, notified by the Board or Commissioner.
\n(5) On receipt of an application under sub-rule (4), an acknowledgement shall be
\nissued electronically to the applicant in FORM GST REG-02.
\n(6) A person applying for registration as a casual taxable person shall be given a
\ntemporary identification number by the Common Portal for making advance deposit of
\ntax under section 19A and the acknowledgement under sub-rule (5) shall be issued
\nelectronically thereafter.
\n(7)
\nThe person applying for registration under sub-rule (6) shall make an advance
\ndeposit of tax in an amount equivalent to the estimated tax liability during the period for
\nwhich registration is sought, as specified in section 19A.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation: The clarification includes modification or correction of particulars declared in
\nthe application for registration, other than PAN, mobile number and e-mail address
\ndeclared in Part A of FORM GST REG-01.
\n(3) Where a clarification under sub-rule (2) of the GST Rules of the concerned State
\nhas been sought prior to any clarification, information or document being sought under
\nsub-rule (2), the clarification, information or document furnished by the applicant shall
\nbe forwarded to the proper officer under said Rules for appropriate action.
\n(CGST Rules)
\n(3) Where a clarification under sub-rule (2) of the CGST Rules has been sought prior
\nto any clarification being sought under the sub-rule (2), the information furnished by the
\napplicant shall be forwarded to the proper officer under the CGST Rules for appropriate
\naction.
\n(SGST Rules)
\n(4) Where the proper officer is satisfied with the clarification, information or
\ndocuments furnished by the ap<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST REG-06 for the principal place of business and for every additional place of
\nbusiness shall be made available to the applicant on the Common Portal.
\n(2) The registration shall be effective from the date on which the person becomes
\nliable to registration where the application for registration has been submitted within
\nthirty days from such date.
\n(3) Where an application for registration has been submitted by the applicant after
\nthirty days from the date of his becoming liable to registration, the effective date of
\nPage 3 of 10
\nregistration shall be the date of grant of registration under sub-rules (1), (4) or (6) of
\nrule 2.
\n4.
\nSeparate Registrations for multiple business verticals within a State
\n(1) Any person having multiple business verticals within a State, requiring a separate
\nregistration for any of its business verticals under sub-section (2) of section 19 shall be
\ngranted separate registration in respect of each of the verticals subject to the following\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3)
\nThe provisions of rule 1 and rule 2 relating to verification and grant of registration
\nshall mutatis mutandis apply to an application made under this rule.
\n5.
\nGrant of Registration to persons required to deduct tax at source or
\ncollect tax at source
\n(1) Any person required to deduct tax under sub-section (1) of section 37 or a person
\nrequired to collect tax at source under section 43C shall electronically submit an
\napplication, duly signed, in FORM GST REG-07 for grant of registration, through the
\nCommon Portal either directly or through a Facilitation Centre, notified by the Board or
\nCommissioner.
\n(2)
\nThe proper officer may grant registration after due verification and issue a
\nregistration certificate in FORM GST REG-06 within three common working days from
\nthe date of submission of application.
\n(3) Where, upon an enquiry or pursuant to any other proceeding, the proper officer is
\nsatisfied that a person to whom a certificate of registration in FORM GST RE<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nissue a certificate in FORM GST REG-06, within three common working days from the
\ndate of submission of application.
\n7.
\n(1)
\nDisplay of registration certificate and GSTIN in name board
\nEvery registered taxable person shall display his certificate of registration in a
\nprominent location at his principal place of business and at every additional place or
\nplaces of business.
\n(2)
\nEvery registered taxable person shall display his GSTIN in the name board
\nexhibited at the entry of his principal place of business and at every additional place or
\nplaces of business.
\n8.
\n(1)
\nGrant of registration to non-resident taxable person
\nA non-resident taxable person shall electronically submit an application for
\nregistration, duly signed, in FORM GST REG-10, at least five days prior to
\ncommencement of the business at the Common Portal either directly or through a
\nFacilitation Centre, notified by the Board or Commissioner.
\n(2)
\nA person applying fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch change, submit an application electronically, duly signed, in FORM GST REG-11,
\nPage 5 of 10
\nelectronically, along with documents relating to such change at the Common Portal
\neither directly or through a Facilitation Centre, notified by the Board or Commissioner.
\n(2)
\n(3)
\n(a) Where the change relates to the Name of Business, Principal Place of
\nBusiness, and details of partners or directors, karta, Managing Committee, Board
\nof Trustees, Chief Executive Officer or equivalent, responsible for day to day
\naffairs of the business which does not warrant cancellation of registration under
\nsection 21, the proper officer shall approve the amendment within fifteen
\ncommon working days from the date of receipt of application in FORM GST REG-
\n11 after due verification and on being satisfied about the need to make
\namendment and issue an order in FORM GST REG-12 electronically and such
\namendment shall take effect from the date of occurrence of t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrequire the registered taxable person to show cause, within seven common working days
\nof the service of the said Form GST REG-03, as to why the application submitted under
\nsub-rule (1) shall not be rejected.
\n(4) The taxable person seeking amendment shall file reply to the notice to show cause
\nissued under the sub-rule 3, in FORM GST REG-04 within seven days of the receipt of
\nthe said notice.
\n(5)
\nWhere a notice to show cause has already been issued by the proper officer under
\nthe [SGST Rules of the State\/CGST Rules] no notice shall be issued under sub-rule (3)
\nby the proper officer.
\n(6)
\nIf the proper officer fails to take any action-
\n(a) within fifteen common working days from the date of submission of
\napplication, or
\n(b) within seven days from the receipt of the clarification, information or
\ndocuments furnished by the applicant under sub-rule (3),
\nthe certificate of registration shall stand amended to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the issuance of order upholding the liability to register by the Appellate Authority.
\n(4) The provisions of rule 2 and rule 3 relating to verification and issue of certificate
\nof registration shall apply mutatis mutandis to an application submitted under sub-rule
\n(3).
\n(5)
\nThe GSTIN assigned pursuant to verification under sub-rule (4) shall be effective
\nfrom the date of order of registration under sub-rule (1).
\n11.
\n(1)
\nApplication for cancellation of registration
\nA registered taxable person seeking cancellation of his registration under sub-
\nsection (1) of section 21 shall electronically submit an application in FORM GST REG-14
\nincluding the details of closing stock and liability thereon and may furnish, along with the
\napplication, relevant documents in support thereof at the Common Portal either directly
\nor through a Facilitation Centre, notified by the Board or Commissioner:
\nProvided that no application for cancellation of regist<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistration is liable to be cancelled under section 21, he may, by issue of an order in
\nPage 7 of 10
\nFORM GST REG-16, to be passed within thirty days from the date of application under
\nsub-rule (1) of rule 11 or, as the case may be, the date of reply to the show cause
\nissued under sub-rule (1), cancel the registration, with effect from a date to be
\ndetermined by him and notify the taxable person, directing him to pay arrears of any
\ntax, interest or penalty including the amount liable to be paid under sub-section (7) of
\nsection 21.
\n(3) The provisions of sub-rule (1) shall apply mutatis mutandis to the legal heirs of a
\ndeceased proprietor, as if the application had been submitted by the proprietor himself.
\n13. Revocation of cancellation of registration
\n(1) A taxable person, whose registration is cancelled by the proper officer on his own
\nmotion, may submit an application for revocation of cancellation of registration, in FORM
\nGST REG-17, to such proper offic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncircumstances other than those specified in clause (a), by an order in FORM GST REG-
\n05, reject the application for revocation of cancellation of registration and communicate
\nthe same to the applicant.
\n(3) The proper officer may require the applicant to furnish, within three common
\nworking days of the filling of the application, such additional information or clarification
\nas, in his opinion, may be required for verifying the particulars furnished in the said
\napplication, in FORM GST REG-03 and the applicant shall furnish the information or the
\nclarification within seven common working days from the date of the service of notice in
\nFORM GST REG-04.
\n(4) Upon receipt of the information or clarification in FORM GST REG-04, the proper
\nofficer may proceed to dispose of the application in the manner specified in sub-rule (2)
\nwithin thirty days from the receipt of such information or clarification from the applicant:
\nProvided that the application shall not be rejected without<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nspecified in section 142 or within such further period as may be extended by the
\nBoard or Commissioner in this behalf.
\n(c) If the information and the particulars furnished in the application are
\nfound, by the proper officer, to be correct and complete, a certificate of
\nregistration in FORM GST REG-06 shall be made available to the registered
\ntaxable person electronically on the Common Portal.
\n(3) Where the particulars and\/or information specified in sub-rule (2) have either not
\nbeen furnished or not found to be correct or complete, the proper officer shall cancel the
\nprovisional registration granted under sub-rule (1) and issue an order in FORM GST
\nREG-22:
\nProvided that no provisional registration shall be cancelled as aforesaid without serving a
\nnotice to show cause in FORM GST REG-23 and without affording the person concerned
\na reasonable opportunity of being heard.
\n(4) Every person registered under any of the earlier l<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nattending to his affairs, by his guardian or by any other person competent to act on his
\nbehalf;
\nPage 9 of 10
\n(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent
\nfrom India or is mentally incapacitated from attending to his affairs, by any other adult
\nmember of such family or by the authorised signatory of such Karta;
\n(c) in the case of a company, by the chief executive officer or authorised signatory
\nthereof;
\n(d) in the case of a Government or any Governmental agency or local authority, by an
\nofficer authorised in this behalf;
\n(e) in the case of a firm, by any partner thereof, not being a minor or authorised
\nsignatory;
\n(f) in the case of any other association, by any member of the association or persons or
\nauthorised signatory;
\n(g) in the case of a trust, by the trustee or any trustee or authorised signatory; and
\n(h) in the case of any other person, by some person competent to act on his behalf.
\n(2) All orders <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof a taxable person is required after grant of registration, he may get such verification
\ndone and upload the verification report along with other documents, including
\nphotographs, in Form GST REG-26 on the day following the date of such verification.
\n******
\nPage 10 of 10
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\nDocument 3
\nDRAFT
\nGOODS AND SERVICES TAX –
\nPAYMENT RULES, 20-
\nNote: Corresponding changes in the Model GST Law are being carried out
\nseparately. Comments, if any may kindly b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntaxable person as per his return shall be made by debiting the electronic credit ledger
\nmaintained as per rule 2 and\/or, as the case may be, the electronic cash ledger maintained
\nas per rule 3 and the electronic tax liability register shall be credited accordingly.
\n(4)
\nThe amount deducted under section 37, or the amount collected under section 43C,
\nor the amount payable under sub-section (3) of section 7, or the amount payable under
\nsection 8, or any amount payable towards interest, penalty, fee or any other amount shall
\nbe paid by debiting the electronic cash ledger maintained as per rule 3 and the electronic
\ntax liability register shall be credited accordingly.
\n(5)
\nAny amount of demand debited in the electronic tax liability register shall stand
\nreduced to the extent of relief given by the appellate authority and the electronic tax liability
\nregister shall be credited accordingly.
\n(6)
\nThe amount of penalty imposed shall stand reduced partly or fu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nproper officer by an order made in FORM GST PMT-2A.
\nExplanation. For the purpose of this rule, a refund shall be deemed to be rejected, if the
\nappeal is finally rejected or if the claimant gives an undertaking in writing to the proper
\nofficer that he shall not file an appeal.
\n3.
\n(1)
\nElectronic Cash Ledger
\nThe electronic cash ledger under sub-section (1) of section 35 shall be maintained in
\nFORM GST PMT-3 for each registered taxable person on the Common Portal for crediting
\nthe amount deposited and debiting the payment therefrom towards tax, interest, penalty,
\nfee or any other amount.
\n(2)
\nA registered taxable person, or any other person on his behalf, shall generate
\na challan in FORM GST PMT-4 on the Common Portal and enter the details of the amount
\nto be deposited by him towards tax, interest, penalty, fees or any other amount.
\n(3) The deposit under sub-rule (2) shall be made through any of the following modes:
\n(i)
\n(ii)
\nIn<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof cash or cheque, demand draft during any investigation or enforcement activity or
\nany ad hoc deposit:
\nProvided further that the challan in FORM GST PMT-4 generated at the Common Portal
\nshall be valid for a period of fifteen days.
\nPage 3 of 5
\nExplanation. For making payment of any amount indicated in the challan, the commission,
\nif any, payable in respect of such payment shall be borne by the taxable person making
\nsuch payment.
\n(4) Any payment required to be made by a person who is not registered under the Act,
\nshall be made on the basis of a temporary identification number generated by the proper
\nofficer through the Common Portal and the details of such payment shall be recorded in a
\nregister in FORM GST PMT-5, to be maintained on the Common Portal.
\n(5)
\nWhere the payment is made by way of NeFT or RTGS mode from any bank, the
\nmandate form shall be generated along with the challan and the same shall be submitted to
\nthe bank from where the payment is<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GSTR-2 by the registered taxable person from whom the said amount was deducted
\nor, as the case may be, collected shall be credited to his electronic cash ledger as per rule
\nReturn.2.
\n(9) Where a taxable person has claimed refund of any amount from the electronic cash
\nledger, the said amount shall be debited to the electronic cash ledger.
\n(10) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
\nrule (9), to the extent of rejection, shall be credited to the electronic cash ledger by the
\nproper officer by an order made in FORM GST PMT-2A.
\nExplanation,- For the purpose of this rule, a refund shall be deemed to be rejected if the
\nappeal is finally rejected or if the claimant gives an undertaking in writing to the proper
\nofficer that he shall not file an appeal.
\n4. Identification number for each transaction
\n(1) A unique identification number shall be generat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Part-II: Other than return related liabilities)
\nElectronic Credit Ledger
\nOrder for re-credit of the amount to cash or credit ledger
\nElectronic Cash Ledger
\nChallan For Deposit of Goods and Services Tax
\nPayment Register of Temporary IDs \/ Un-registered Taxpayers
\nApplication For Credit of Missing Payment (CIN not generated)
\nGovernment of India \/State
\nDepartment of
\nForm GST PMT -1
\n(See Rule
\n)
\nElectronic Tax Liability Register of Taxpayer
\n(Part-I: Return related liabilities)
\n(To be maintained at the Common Portal)
\nGSTIN-
\nName –
\nTax Period –
\nAct – \/All
\nBalance (Payable)
\n\u00d0\u00a2\u00d0\u00b0\u00d1\u2026 Interest Penalty Fee Others Total
\nSr
\n\u00e0\u00ae\u20222
\nDate
\nReference
\nDescripti
\nType of
\nSGST\/CGST\/IGST
\nNo
\n(dd\/mm\/ No.
\non
\nTransaction
\nTax
\nInterest Penalty Fee Others
\nTotal
\nyyyy)
\n[Debit (DR)
\n(Payable) \/
\nCredit (CR)
\n(Paid)\/
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\nNote –
\n1. All liabilities accruing due to return and payments made against the liabilities will be recorded in this ledger.
\n2. Liabilities for <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReduction
\n(RD)\/ Refund
\nclaimed (RF)]
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n19
\nNote –
\n1. All liabilities, other than return, accruing will be recorded in the ledger.
\n2. All payments made out of cash or credit ledger against the liabilities would be recorded.
\n3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc.
\n4. Negative balance can occur for a single Demand ID also if appeal is allowed\/partly allowed. Overall closing balance can still be positive.
\n5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed in favour of taxpayer even though the overall balance
\nmay still be positive.
\n6. The closing balance in this part shall not have any effect on filing of return.
\n7. Reduction in amount of penalty would be automatic based on payment made after SCN or within the time specified in Act.
\nGovernment of India\/State
\nDepartment of
\nForm GST PMT -2
\n(See Rule
\n.)
\nElectronic Credit Ledger of Taxpayer\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate –
\n1. GSTIN –
\n2. Name –
\n3. Address –
\n4. Tax Period to which the credit relates –
\n5. Ledger from which debit entry made for claiming refund – cash \/ credit ledger
\n6. Order no. and date –
\n7. Amount of credit –
\nSr. No.
\nAct
\nAmount of credit
\n12 Tax Interest Penalty Fee Other Total
\n8. Reason for re-credit-
\nGovernment of India \/State
\nDepartment of
\nForm GST PMT -3
\nName and designation of the officer
\n(See Rule
\n-)
\nElectronic Cash Ledger of Taxpayer
\n(To be maintained at the Common Portal)
\nGSTIN
\nName –
\nPeriod From
\nAct\/All
\nTo
\n(dd\/mm\/yyyy)
\nBalance
\nInteres
\nPenalt Fe Other
\nTota
\nX
\nt
\ny
\ne
\nS
\n1
\nSr.
\nDate
\nNo
\n(dd\/mm
\nReferenc
\ne No.
\nTax
\nDescriptio
\nType of
\nCGST\/IGST\/SGST
\n\/yyyy)
\nPeriod, if
\napplicabl
\nn
\nn
\ne
\nTransactio
\n[Debit (DR)
\nTa
\nInteres Penalt
\nFe Other Tota Ta
\nX
\nt
\ne
\nS
\n1
\n1
\n2
\n3
\n4
\n5
\nNote –
\n\/ Credit
\n(CR)]
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, Ack No. of return in case of TDS &<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSub-
\nTotal
\nState (Name)
\nSGST
\nTotal Challan Amount
\nTotal Amount in words
\n\u00e2\u02dc\u0090 e-Payment
\nMode of Payment (relevant Portion to become active when selected)
\n(This will include all modes of e-payment
\nsuch as CC\/DC and net banking. Taxpayer
\nwill choose one of this)
\nOver the Counter (OTC)
\nBank (Where cash or instrument is
\nproposed to be deposited)
\n\u00e2\u02dc\u0090 Cash
\nDetails of Instrument
\n\u00e2\u02dc\u0090 Cheque
\n\u00e2\u02dc\u0090 Demand Draft
\n\u00e2\u02dc\u0090 NEFT\/RTGS
\nRemitting Bank
\nName of the beneficiary account (Description' GST payment' To be auto-populated
\nto be auto Populated)
\nName and Code of Beneficiary Bank (RBI and its code)
\nBeneficiary Account Number (RBI Account Number)
\nTo be auto-populated
\nTo be auto-populated
\nNote: Charges to be over and above the amount intend to be deposited.
\nPaid Challan Information
\nGSTIN
\nTaxpayer Name
\nName of Bank
\nAmount
\nBank Reference No. (BRN)\/UTR
\nCIN
\nPayment Date
\nBank Ack. No. (For Cheque\/ DD
\ndeposited at Bank's counter)
\nNote-UTR stands for Unique Transaction Number for NeFT\/RTGS payment.<\/p>\n
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\nI hereby solemnly affirm and declare that the information given herein above is
\ntrue and correct to the best of my knowledge and belief.
\nPlace
\nDate
\nNote –
\nName of Authorized Signatory
\nDesignation\/Status…
\n1. The application is meant for the taxpayer where the amount intended to be paid is debited from the account but
\nCIN has not been conveyed by bank to Common Portal. Payment may have been made through any mode.
\n2. The application may be filed if CIN is not conveyed within 24 hours of debit.
\n3. Common Portal shall forward the complain to Bank concerned and intimate the aggrieved taxpayer.
\nDocument 5
\nDRAFT
\nGOODS AND SERVICES TAX –
\nINVOICE RULES, 20
\nNote: Corresponding changes in the Model GST Law are being carried out
\nseparately. Comments, if any may kindly be given by 28th September, 2016.
\nPage 1 of 6
\n1.
\nTax invoice
\nChapter-
\nTAX INVOICE, CREDIT AND DEBIT NOTES
\n(1) Subject to rule 5, a tax invoice referred to in section 23 shall be issued by the supplier\n<\/p>\n
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\nof inter-State trade or commerce;
\n(n)
\n(o)
\nplace of delivery where the same is different from the place of supply;
\nwhether the tax is payable on reverse charge;
\n(p)
\nthe word “Revised Invoice” or “Supplementary Invoice”, as the case may be,
\nindicated prominently, where applicable along with the date and invoice number of the
\noriginal invoice; and
\n(q) signature or digital signature of the supplier or his authorized representative.
\nProvided that the Board\/Commissioner may, by notification, specify –
\n(i) the number of digits of HSN code for goods or, as the case may be, the
\nAccounting Code for services, that a class of taxable persons shall be required to
\nmention, for such period as may be specified in the said notification, and
\n(ii) the class of taxable persons that would not be required to mention the HSN
\ncode for goods or, as the case may be, the Accounting Code for services, for such
\nperiod as may be specified in the said notification:<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninstitution including a non-banking financial company, the period within which the invoice is to
\nbe issued shall be forty five days from the date of supply of service.
\n2.
\n(1)
\nManner of Issuing Invoice
\nThe invoice shall be prepared in triplicate, in case of supply of goods, in the following
\nmanner:-
\n(a)
\nthe original copy being marked as ORIGINAL FOR RECIPIENT;
\n(b)
\nthe duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
\n(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
\nProvided that the duplicate copy is not required to be carried by the transporter if the supplier
\nhas obtained an Invoice Reference Number under sub-rule (4).
\n(2) The invoice shall be prepared in duplicate, in case of supply of services, in the
\nfollowing manner:-
\n(3)
\n(a) the original copy being marked as ORIGINAL FOR RECEIPIENT; and
\n(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
\nThe serial number of invoices issued during a ta<\/p>\n
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\nvalue of goods or services taking into account discount or abatement, if any;
\nsignature or digital signature of the supplier or his authorized representative:
\nProvided that the proviso to sub-rule (1) of rule 1 shall apply, mutatis mutandis, to the
\nbill of supply issued under this rule:
\nProvided further that the registered taxable person may not issue a bill of supply if the
\nvalue of the goods or services supplied is less than one hundred rupees except where the
\nrecipient of the goods or services requires such bill:
\nProvided also that a consolidated bill of supply shall be prepared by the registered
\ntaxable person at the close of each day in respect of all such supplies where the bill of supply
\nhas not been issued in terms of the second proviso.
\n4.
\n(1)
\nSupplementary tax invoice and Credit or debit notes
\nA supplementary tax invoice under section 23 and a credit or debit note under section
\n24 shall contain the following details –
\n(a) name, address<\/p>\n
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\neffective date of registration till the date of issuance of certificate of registration:
\nProvided that the registered taxable person may issue a consolidated revised tax
\ninvoice in respect of all taxable supplies made to a recipient who is not registered under the
\nAct during such period:
\nProvided further that in case of inter-State supplies, where the value of a supply does
\nnot exceed two hundred and fifty thousand rupees, a consolidated revised invoice may be
\nissued separately in respect of all recipients located in a State, who are not registered under
\nthe Act.
\n5.
\n(1)
\nTax Invoice in special cases
\nA tax invoice issued by an Input Service Distributor shall contain the following details:-
\nname, address and GSTIN of the Input Service Distributor;
\n(a)
\n(b)
\na consecutive serial number containing only alphabets and\/or numerals, unique
\nfor a financial year;
\n(c)
\n(d)
\ndate of its issue;
\nname, address and GSTIN of the supplier <\/p>\n
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\nother information as prescribed under rule 1.
\n(3) Where the supplier of taxable service is a goods transport agency supplying services in
\nrelation to transportation of goods by road in a goods carriage, the said supplier shall issue a
\ntax invoice or any other document in lieu thereof, by whatever name called, containing the
\ngross weight of the consignment, name of the consignor and the consignee, registration
\nnumber of goods carriage in which the goods are transported, details of goods transported,
\ndetails of place of origin and destination, GSTIN of the person liable for paying tax whether as
\nconsignor, consignee or goods transport agency, and also contains other information as
\nprescribed under rule 1.
\nPage 5 of 6
\n(4)
\nWhere the supplier of taxable service is supplying passenger transportation service, a
\ntax invoice shall include ticket in any form, by whatever name called, and whether or not
\ncontaining the address of the recip<\/p>\n
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