The Goa Goods and Services Tax (Third Amendment) Rules, 2017.
38\/1\/2017-Fin(R&C)(10) Dated:- 4-7-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
\nDepartment of Finance
\nRevenue & Control Division
\n___
\nNotification
\n38\/1\/2017-Fin(R&C)(10)
\nIn exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
\n=============
\nDocument 1Reg. No. G-2\/RNP\/GOA\/32\/2015-2017
\nPanaji, 5th July, 2017 (Asadha 14, 1939)
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0
\nRNI No. GOAENG\/2002\/6410
\nSERIES I No. 13
\nOFFICIAL GAZETTE
\nOF
\nGOVERNMENT OF GOA
\nPUBLISHED BY AUTHORITY
\nEXTRAORDINARY
\nNo. 7
\nGOVERNMENT OF GOA
\nDepartment of Finance
\nRevenue & Control Division
\nNotification
\n38\/1\/2017-Fin(R&C)(10)
\nIn exercise of the powers conferred by
\nsection 164 of the Goa Goods and Services
\nTax Act, 2017 (Goa Act 4 of 2017), the
\nGovernment<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GSTR-3B, as the case may be;” shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pays = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds.- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 13 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ered by selling goods belonging to such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n officer shall send a copy of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r the submission of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n issue a notice = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 50. Assistance by police.- The proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u009d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n arrear of land = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Territory Goods and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is no = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n b-rule (3), pay the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Table 6A) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n action earlier = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t of Refund Claimed: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GOVT. OF GOA = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ction (…) of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shown above is withheld for the above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n integrated tax payable on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n date of demand thereof being made in writing by the said = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y be necessary for inspection of goods or documents and\/or any other things = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n things: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Release of Goods\/Things of Prishable or Hazardous Nature = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ice, if payment is made = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n owledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n interest and penalty is payable under the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 15 days from the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for or on account of the said = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for a Decree = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ow for recovery of Rs … and interest thereon and admissible expenditure incurred on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n were an arrear of land revenue. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ayment of tax\/other dues in instalments has been examined and in this = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ULY, 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mitted by me under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e I – 2.5%, after serial number 182 and the entries relating thereto, the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Goa Goods and Services Tax (Third Amendment) Rules, 2017.38\/1\/2017-Fin(R&C)(10) Dated:- 4-7-2017 Goa SGSTGST – StatesGoa SGSTGoa SGSTGOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38\/1\/2017-Fin(R&C)(10) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government … Continue reading “The Goa 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-6187","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6187","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=6187"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6187\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nbe inserted;
\n(iii) after rule 96, the following rule shall be
\ninserted, namely:-\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n“96A. Refund of integrated tax paid on
\nexport of goods or services under bond or
\nLetter of Undertaking.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (1) Any registered
\nperson availing the option to supply goods
\nor services for export without payment of
\nintegrated tax shall furnish, prior to export,
\na bond or a Letter of Undertaking in FORM
\nGST RFD-11 to the jurisdictional Commi-
\nssioner, binding himself to pay the tax
\ndue along with the interest specified
\nSuggestions are welcomed on e-mail: dir-gpps.goa@nic.in
\n1013
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\nunder sub-section (1) of section 50 within
\na period of –
\n(a) fifteen days after the expiry of three
\nmonths from the date of issue of the invoice
\nfor export, if the goods are not exported out
\nof India; or
\n(b) fifteen days after the expiry of one
\nyear, or such further period as may be
\nallowed by the Commissioner, from th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe amount due.
\n(5) The Board, by way of notification,
\nmay specify the conditions and safeguards
\nunder which a Letter of Undertaking may
\nbe furnished in place of a bond.
\n(6) The provisions of sub-rule (1) shall
\napply, mutatis mutandis, in respect of zero-
\nrated supply of goods or services or both to
\na Special Economic Zone developer or a
\nSpecial Economic Zone unit without
\npayment of integrated tax.”;
\n1014
\n5TH JULY, 2017
\n(iv) in rule 117, in sub-rule (1), after the
\nwords “the amount of input tax credit”, the
\nwords “of eligible duties and taxes, as
\ndefined in Explanation 2 to section 140,” shall
\nbe inserted;
\n(v) for rule 119, the following rule shall be
\nsubstituted, namely:-
\n“119. Declaration of stock held by a
\nprincipal and job-worker\/agent.- Every
\nperson to whom the provisions of section
\n141 or sub-section (12) of section 142 apply
\nshall, within ninety days of the appointed
\nday, submit a declaration electronically in
\nFORM GST TRAN-1, specifying therein, the
\nstock of the inputs, se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer may entrust upon the owner or the
\ncustodian of goods, from whose custody such
\ngoods or things are seized, the custody of
\nsuch goods or things for safe upkeep and the
\nsaid person shall not remove, part with, or
\notherwise deal with the goods or things
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\nexcept with the previous permission of such
\nofficer.
\n(4) Where it is not practicable to seize any
\nsuch goods, the proper officer or the
\nauthorised officer may serve on the owner or
\nthe custodian of the goods, an order of
\nprohibition in FORM GST INS-03 that he shall
\nnot remove, part with, or otherwise deal with
\nthe goods except with the previous
\npermission of such officer.
\n(5) The officer seizing the goods,
\ndocuments, books or things shall prepare an
\ninventory of such goods or documents or
\nbooks or things containing, inter alia,
\ndescription, quantity or unit, make, mark or
\nmodel, where applicable, and get it signed by
\nthe person from whom such goods or
\ndocuments <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(1) Where the goods or things seized are of
\nperishable or hazardous nature, and if the
\ntaxable person pays an amount equivalent to
\nthe market price of such goods or things or
\nthe amount of tax, interest and penalty that is
\n5TH JULY, 2017
\nor may become payable by the taxable
\nperson, whichever is lower, such goods or, as
\nthe case may be, things shall be released
\nforthwith, by an order in FORM GST INS-05,
\non proof of payment.
\n(2) Where the taxable person fails to pay
\nthe amount referred to in sub-rule (1) in
\nrespect of the said goods or things, the
\nCommissioner may dispose of such goods or
\nthings and the amount realized thereby shall
\nbe adjusted against the tax, interest, penalty,
\nor any other amount payable in respect of
\nsuch goods or things.
\nCHAPTER – XVIII
\nDemands and Recovery
\n142. Notice and order for demand of
\namounts payable under the Act.- (1) The
\nproper officer shall serve, along with the
\n(a) notice under sub-section (1) of section
\n73 or sub-section (1) of section 74 or
\nsub-s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\ndays of the service of a notice under sub-rule
\n(1), he shall intimate the proper officer of such
\npayment in FORM GST DRC-03 and the
\nproper officer shall issue an order in FORM
\nGST DRC-05 concluding the proceedings in
\nrespect of the said notice.
\n(4) The representation referred to in sub-
\n-section (9) of section 73 or sub-section (9) of
\nsection 74 or sub-section (3) of section 76
\nshall be in FORM GST DRC-06.
\n(5) A summary of the order issued under
\nsub-section (9) of section 73 or sub-section (9)
\nof section 74 or sub-section (3) of section 76
\nshall be uploaded electronically in FORM GST
\nDRC-07, specifying therein the amount of tax,
\ninterest and penalty payable by the person
\nchargeable with tax.
\n(6) The order referred to in sub-rule (5) shall
\nbe treated as the notice for recovery.
\norder, in
\n(7) Any rectification of the
\naccordance with the provisions of section
\n161, shall be made by the proper officer in
\nFORM GST DRC-08.
\n143. Recovery<\/p>\n
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\nperson in accordance with the provisions of
\nclause (b) of sub-section (1) of section 79, the
\nproper officer shall prepare an inventory and
\nestimate the market value of such goods and
\nproceed to sell only so much of the goods as
\nmay be required for recovering the amount
\npayable along with the administrative
\nexpenditure incurred on the recovery process.
\n(2) The said goods shall be sold through a
\nprocess of auction, including e-auction, for
\nwhich a notice shall be issued in FORM GST
\nDRC-10 clearly indicating the goods to be
\nsold and the purpose of sale.
\n(3) The last day for submission of bid or the
\ndate of auction shall not be earlier than fifteen
\ndays from the date of issue of the notice
\nreferred to in sub-rule (2):
\nProvided that where the goods are of
\nperishable or hazardous nature or where the
\nexpenses of keeping them in custody are
\nlikely to exceed their value, the proper officer
\nmay sell them forthwith.
\n(4) The proper officer may specify the
\nam<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprocess and proceed for re-auction where no
\nbid is received or the auction is considered to
\nbe non-competitive due to lack of adequate
\nparticipation or due to low bids.
\n(1) The
\nperson
\n145. Recovery from a third person.-
\nproper officer may serve upon a
\nreferred to in clause (c) of sub-section (1) of
\nsection 79 (hereafter referred to in this rule as
\n“the third person”), a notice in FORM GST
\nDRC-13 directing him to deposit the amount
\nspecified in the notice.
\n(2) Where the third person makes the
\npayment of the amount specified in the notice
\nissued under sub-rule (1), the proper officer
\nshall issue a certificate in FORM GST DRC-14
\nto the third person clearly indicating the
\ndetails of the liability so discharged.
\n146. Recovery through execution of a
\ndecree, etc. Where any amount is payable
\nto the defaulter in the execution of a decree of
\na civil court for the payment of money or for
\nsale in the enforcement of a mortgage or
\ncharge, the proper officer shall send a request
\nin FORM GST DRC- <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe order of attachment or distraint to the
\nconcerned Revenue Authority or Transport
\nAuthority or any such Authority to place
\nencumbrance on the said movable or
\nimmovable property, which shall be removed
\nonly on the written instructions from the
\nproper officer to that effect.
\n(3) Where the property subject to the
\nattachment or distraint under sub-rule (1) is\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n(a) an immovable property, the order of
\nattachment or distraint shall be affixed on
\nthe said property and shall remain affixed
\ntill the confirmation of sale;
\n(b) a movable property, the proper officer
\nshall seize the said property in accordance
\nwith the provisions of chapter XIV of the
\nAct and the custody of the said property
\nshall either be taken by the proper officer
\nhimself or an officer authorised by him.
\n(4) The property attached or distrained
\nshall be sold through auction, including
\ne-auction, for which a notice shall be issued
\nin FORM GST DRC- 17 clearly indicating
\nthe property to be sold<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbid or the date of the auction shall not be
\nearlier than fifteen days from the date of issue
\nof the notice referred to in sub-rule (4):
\nProvided that where the goods are of
\nperishable or hazardous nature or where the
\nexpenses of keeping them in custody are
\nlikely to exceed their value, the proper officer
\nmay sell them forthwith.
\n(8) Where any claim is preferred or any
\nobjection is raised with regard to the
\nattachment or distraint of any property on the
\nground that such property is not liable to
\nsuch attachment or distraint, the proper
\nofficer shall investigate the claim or objection
\nand may postpone the sale for such time as
\nhe may deem fit.
\n(9) The person making the claim or
\nobjection must adduce evidence to show that
\non the date of the order issued under sub-rule
\n(1) he had some interest in, or was in
\npossession of, the property in question under
\nattachment or distraint.
\n(10) Where, upon investigation, the proper
\nofficer is satisfied that, for the reason state<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto the successful bidder in FORM GST DRC-
\n11 requiring him to make the payment within
\na period of fifteen days from the date of such
\nnotice and after the said payment is made, he
\nshall issue a certificate in FORM GST DRC-12
\nspecifying the details of the property, date of
\ntransfer, the details of the bidder and the
\namount paid and upon issuance of such
\ncertificate, the rights, title and interest in the
\nproperty shall be deemed to be transferred to
\nsuch bidder:
\nProvided that where the highest bid is
\nmade by more than one person and one of
\nthem is a co-owner of the property, he shall
\nbe deemed to be the successful bidder.
\n(13) Any amount, including stamp duty, tax
\nor fee payable in respect of the transfer of the
\nproperty specified in sub-rule (12), shall be
\npaid to the Government by the person to
\nwhom the title in such property is transferred.
\n(14) Where the defaulter pays the amount
\nunder recovery, including any expenses
\nincurred on the process of recovery, before
\nthe iss<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer may seek such assistance from the
\nofficer-in-charge of the jurisdictional police
\nstation as may be necessary in the discharge
\nof his duties and the said officer-in-charge
\nshall depute sufficient number of police
\nofficers for providing such assistance.
\n151. Attachment of debts and shares, etc.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n(1) A debt not secured by a negotiable
\ninstrument, a share in a corporation, or other
\nmovable property not in the possession of the
\ndefaulter except for property deposited in, or
\nin the custody of any court shall be attached
\nby a written order in FORM GST DRC-16
\nprohibiting.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(a) in the case of a debt, the creditor from
\nrecovering the debt and the debtor from
\nmaking payment thereof until the receipt of
\na further order from the proper officer;
\n(b) in the case of a share, the person in
\nwhose name the share may be standing
\nfrom transferring the same or receiving any
\ndividend thereon;
\n(c) in the case of any other movable
\nproperty, the person<\/p>\n
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\n(1) Where the property to be attached
\nconsists of an interest of the defaulter, being
\na partner, in the partnership property, the
\nproper officer may make an order charging
\nthe share of such partner in the partnership
\nproperty and profits with payment of the
\namount due under the certificate, and may,
\nby the same or subsequent order, appoint a
\nreceiver of the share of such partner in the
\nprofits, whether already declared or accruing,
\nand of any other money which may become
\ndue to him in respect of the partnership, and
\ndirect accounts and enquiries and make an
\norder for the sale of such interest or such
\nother order as the circumstances of the case
\nmay require.
\n(2) The other partners shall be at liberty at
\nany time to redeem the interest charged or, in
\nthe case of a sale being directed, to purchase
\nthe same.
\n154. Disposal of proceeds of sale of goods
\nand movable or immovable property.- The
\namounts so realised from the sale of goods,
\nmovable or immovable property, for the
\nrecovery of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrevenue.
\n156. Recovery through court. Where an
\namount is to be recovered as if it were a fine
\nimposed under the Code of Criminal
\nProcedure, 1973, the proper officer shall make
\nan application before the appropriate
\nMagistrate in accordance with the provisions
\nof clause (f) of sub-section (1) of section 79 in
\nFORM GST DRC- 19 to recover from the
\nperson concerned, the amount specified
\nthereunder as if it were a fine imposed by
\nhim.
\n157. Recovery from surety.- Where any
\nperson has become surety for the amount due
\nby the defaulter, he may be proceeded
\nagainst under this Chapter as if he were the
\ndefaulter.
\n158. Payment of tax and other amounts in
\ninstalments.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) On an application filed
\nelectronically by a taxable person, in FORM
\nGST DRC- 20, seeking extension of time for
\nthe payment of taxes or any amount due
\nunder the Act or for allowing payment of such
\ntaxes or amount in instalments in accordance
\nwith the provisions of section 80, the
\nCommissioner shall call for <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nServices Tax Act, 2017 or any of the State
\nGoods and Services Tax Act, 2017;
\n(c) the amount for which instalment
\nfacility is sought is less than twenty-five
\nthousand rupees.
\n159. Provisional attachment of property.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n(1) Where the Commissioner decides to
\nattach any property, including bank account
\nin accordance with the provisions of section
\n83, he shall pass an order in FORM GST DRC-
\n22 to that effect mentioning therein, the
\ndetails of property which is attached.
\n(2) The Commissioner shall send a copy of
\nthe order of attachment to the concerned
\nRevenue Authority or Transport Authority or
\nany such Authority to place encumbrance on
\nthe said movable or immovable property,
\nwhich shall be removed only on the written
\ninstructions from the Commissioner to that
\neffect.
\n(3) Where the property attached is of
\nperishable or hazardous nature, and if the
\ntaxable person pays an amount equivalent to
\nthe market price of such property or the
\namount that is or may become payabl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nlonger liable for attachment, release such
\nproperty by issuing an order in FORM GST
\nDRC-23.
\n160. Recovery from company in liquidation.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\nWhere the company is under liquidation as
\nspecified in section 88, the Commissioner
\nshall notify the liquidator for the recovery of
\nany amount representing tax, interest,
\npenalty or any other amount due under the
\nAct in FORM GST DRC -24.
\n161. Continuation of certain recovery pro-
\nceedings. The order for the reduction or
\nenhancement of any demand under section 84
\nshall be issued in FORM GST DRC- 25.
\nChapter – XIX
\nOffences and Penalties
\n162. Procedure for compounding of offences.-
\n(1) An applicant may, either before or after
\nthe institution of prosecution, make an
\napplication under sub-section (1) of section
\n138 in FORM GST CPD-01 to the Commi-
\nssioner for compounding of an offence.
\n(2) On receipt of the application, the
\nCommissioner shall call for a report from the
\nconcerned officer with reference to the
\nparticulars furnished in the applic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncompounding amount as ordered by the
\nCommissioner and shall furnish the proof of
\nsuch payment to him.
\n(7) In case the applicant fails to pay the
\ncompounding amount within the time
\nspecified in sub-rule (6), the order made
\nunder sub-rule (3) shall be vitiated and be
\nvoid.
\n(8) Immunity granted to a person under
\nsub-rule (3) may, at any time, be withdrawn
\nby the Commissioner, if he is satisfied that
\nsuch person had, in the course of the
\ncompounding proceedings, concealed any
\nmaterial particulars or had given false
\nevidence. Thereupon such person may be
\ntried for the offence with respect to which
\nimmunity was granted or for any other
\noffence that appears to have been committed
\nby him in connection with the compounding
\nproceedings and the provisions the Act shall
\napply as if no such immunity had been
\ngranted.”;
\n(vii) for “FORM GST-RFD-01, FORM GST-
\nRFD-02, FORM GST-RFD-04, FORM GST-RFD-
\n05, FORM GST-RFD-06, FORM GST-RFD-07
\nand FORM GST-RFD-10”, the following
\nFORMS shall <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. Order Issuing Authority
\n4. Payment Reference No. (of the amount to
\nbe claimed as refund)
\n(If Order is issued within the system, then
\n2, 3, 4 will be auto populated)
\ne. ITC accumulated due to inverted tax
\nstructure [clause (ii) of proviso to section
\n54(3)]
\n1022
\n5TH JULY, 2017
\nf. On account of supplies made to SEZ unit\/
\n\/SEZ Developer or Recipient of Deemed
\nExports
\n(Select the type of supplier\/recipient)
\n1. Supplies to SEZ Unit
\n2. Supplies to SEZ Developer
\n3. Recipient of Deemed Exports
\ng. Refund of accumulated ITC on account of
\nsupplies made to SEZ unit\/SEZ Developer
\nh. Tax paid on a supply which is not provided,
\neither wholly or partially, and for which
\ninvoice has not been issued
\ni. Tax paid on an intra-State supply which is
\nsubsequently held to be inter-State supply
\nand vice versa
\nj. Excess payment of tax, if any
\nk. Any other (specify)
\n8. Details of Bank Account (to be auto populated
\nfrom RC in case of registered taxpayer)
\na. Bank Account Number:
\nb. Name of the Bank :
\nc. Bank <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName –
\nDesignation\/Status
\nSELF-DECLARATION
\nI\/We
\n(Applicant) having GSTIN\/
\n\/with
\ntemporary Id…, solemnly affirm and certify that in
\nrespect of the refund amounting to Rs.
\nrespect to the tax, interest, or any other amount
\nfor the period from…to…, claimed in the refund
\napplication, the incidence of such tax and interest
\nhas not been passed on to any other person.
\n5TH JULY, 2017
\n(This Declaration is not required to be furnished
\nby applicants, who are claiming refund under
\nclause (a) or clause (b) or clause (c) or clause (d) or
\nclause (f) of sub-section (8) of section 54..)
\n10. Verification
\nI\/We Taxpayer Name> hereby solemnly
\naffirm and declare that the information given
\nherein above is true and correct to the best of
\nmy\/our knowledge and belief and nothing has
\nbeen concealed therefrom.
\nWe declare that no refund on this account has
\nbeen received by us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/Status
\nStatement – 1
\n(Annexure 1)
\nRefund Type: ITC accumula<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInvoice details
\nGSTIN of
\nrecipient
\nNo.
\nDate
\nValue
\nGoods\/
\nServices
\n(G\/S)
\nHSN\/SAC
\nUQC
\nQTY
\n1
\n6A. Exports
\nDebit Note
\nIntegrated
\nTax\/
\n\/Amended
\n(If any)
\nCredit Note
\nIntegrated
\nTax\/
\n\/Amended
\n(If any)
\n12
\n13
\nNet Integrated
\n=
\nTax
\n(11\/8)+12-13
\n14
\nShipping bill\/Bill
\nof export
\nIntegrated Tax
\nEGM Details
\nBRC\/FIRC
\nTaxa-
\nNo. Date
\nPort
\nCode
\nRate ble Amt. Ref No. Date
\nvalue
\nNo.
\nDate
\n2
\n3 4
\n5
\n6 7 8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\nNote 1. Shipping Bill and EGM are mandatory – in case of goods.
\n2. BRC\/FIRC details are mandatory-in case of Services.
\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 recipient
\nInvoice details
\nShipping
\nbill\/Bill of
\nexport
\nIntegrated Tax
\nNet
\nIntegrated
\nTax
\n= (10\/9)
\n+ 11-12
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 No. Date Value No. Date Rate Value Amt. Amt. Amt. Amt. Amt.
\n6B: Supplies made to SEZ\/SEZ developer
\n1024
\nOrder No:
\nSERIES I No. 13
\n(GSTR- 5: Table 5 and Table 8)
\nInvoice details
\nGSTIN\/UIN
\nNo.
\nDate\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInvoice
\ndetails
\nIntegra Central State\/
\nted Tax Tax \/UT Tax
\nCess
\nAmt
\nAmt
\nAmt Amt
\nfrom the
\nlocation
\nof recipient)
\n(only if different
\nfrom the
\nlocation
\nof recipient)
\n1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
\nPlace of Supply
\n(only if different
\nTransaction which were held inter
\nState\/intra-State supply subsequently
\nIntegra- Central State\/
\nted Tax Tax \/UT Tax
\nCess
\nPlace of Supply
\nAmt
\nAmt Amt
\nAmt
\n1025
\nNet
\nIntegrated
\n=
\nTax
\n(12\/7)
\n+13-14
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\n5TH JULY, 2017
\nStatement – 7:
\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 taxpayer who filed last return GSTR-3 – table 12)
\nSr.
\nNo.
\nTax
\nperiod
\nReference No. of
\nreturn
\nDate of filing
\nreturn
\nIntegrated
\nTax
\nCentral
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\nTax Payable
\nState\/
\nUT Tax
\n7
\nCess
\n8
\nAnnexure-2
\nCertificate
\n>>
\n(in words)
\nThis is to certify that in respect of the refund amounting to INR , the
\nincidence of tax and interest, has <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral Tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nTotal
\nNote 1: The status of the application can be viewed by entering ARN through Track Application Status”
\non the GST System Portal.
\nNote 2: It is a system generated acknowledgement and does not require any signature.
\nSanction Order No.:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n(GSTIN)
\n(Name)
\n(Address)
\nFORM-GST-RFD-04
\n[See rule 91(2)]
\nDate:
\nProvisional Refund Order
\nRefund Application Reference No. (ARN)
\n.Dated
\nAcknowledgement No.
\n……….Dated
\n.\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6..
\nSir\/Madam,
\nWith reference to your above mentioned application for refund, the following amount is sanctioned to you
\non a provisional basis:
\nSr.
\nDescription
\nNo.
\ni
\nAmount of refund claimed
\nii
\n10% of the amount claimed as refund
\n(to be sanctioned later)
\niii
\nBalance amount (i-ii)
\niv
\nAmount of refund sanctioned
\nBank Details
\nV
\nBank Account No. as per application
\nvi Name of the Bank
\nvii
\nAddress of the Bank\/Branch
\nviii
\nIFSC
\ni<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSERIES I No. 13
\n(EXTRAORDINARY No. 7)
\n5TH JULY, 2017
\nOrder No.:
\nTo
\nFORM-GST-RFD-06
\n[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No. (If applicable)
\nAcknowledgement No.
\nSir\/Madam,
\nDate:
\nDated
\nRefund Sanction\/Rejection Order
\nThis has reference to your above mentioned application for refund filed under section 54 of the
\nAct*\/interest on refund*.
\n>
\nUpon examination of your application, the amount of refund sanctioned to you, after adjustment of dues
\n(where applicable) is as follows:
\n*Strike out whichever is not applicable
\nDescription
\n1. Amount of
\nrefund\/interest*
\nclaimed
\n2. Refund sanctioned
\non provisional basis
\n(Order No….date) (if
\napplicable)
\n3. Refund amount
\ninadmissible
\n>
\n|
\n4. Gross amount to be
\npaid (1-2-3)
\n5. Amount aduated and
\nunder the existing
\nlaw or under the
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\nTIPFO TIPPO TIPFO TIPFO
\n1029
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\n5<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n& 3. I hereby reject an amount of INR
\n(…) of Section (…) of the Act.
\nto M\/s
\n& Strike-out whichever is not applicable
\nDate:
\nPlace:
\nReference No.
\nTo
\nFORM-GST-RFD-07
\nhaving GSTIN
\nunder sub-section
\nSignature (DSC)
\nName:
\nDesignation:
\nOffice Address:
\n[See rule 92(1), 92(2) & 96(6)]
\nDate:
\n(GSTIN\/UIN\/Temp. ID No.)
\n(Name)
\n(Address)
\nAcknowledgement No.
\nDated.
\nOrder for Complete adjustment of sanctioned Refund
\nSir\/Madam,
\nPart- A
\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
\noutstanding demands as per details below:
\n1030
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\n5TH JULY, 2017
\nRefund Calculation
\nIntegrated Central
\nTax
\nTax
\nState\/UT
\nTax
\nCess
\ni
\nii
\niii
\nAmount of Refund claimed
\nNet Refund Sanctioned on Provisional Basis (Order
\nNo…date)
\nRefund amount inadmissible rejected >
\niv Refund admissible (i-ii-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmention reasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\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. Name
\n3. Address
\n4. Tax Period (Quarter)
\n5. Amount of Refund Claim
\n:
\n: From To
\n:
\n1031
\nOFFICIAL GAZETTE
\n_
\nGOVT. OF GOA
\nSERIES I No. 13
\n(EXTRAORDINARY No. 7)
\n5TH JULY, 2017
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n6.
\nDetails of Bank Account:
\na.
\nBank Account Number
\nb. Bank Account Type
\nC.
\nName of the Bank
\nd. Name of the Account Holder\/Operator
\nAmount
\ne.
\nAddress of Bank Branch
\nf.
\nIFSC
\ng.
\nMICR
\n7.
\nReference number and date of furnishing FORM GSTR-11
\n8.
\nVerification
\nI
\nas an authorised representative of > hereby
\nsolemnly affirm and declare that the information given herein<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexport of goods or services.
\n(ii)
\nI undertake to renew the bank guarantee well before its expiry. In case I\/We fail to do so the
\ndepartment will be at liberty to get the payment from the bank against the bank guarantee.
\n(iii) The 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
\nI\/We…………
\nBond for export of goods or services without payment of integrated tax
\n.of.
\n(See rule 96A)
\n.,hereinafter called “obligor(s)”, am\/are held and firmly bound to the
\nPresident of India (hereinafter called \u00e2\u00e2\u0082\u00ac\u00c5\u0093the President\u00e2\u00e2\u0082\u00ac\u009d) in the sum of rupees to be paid to the
\nPresident for which payment will and truly to be made.
\nI\/We jointly and severally bind myself\/ourselves
\n\/administrators\/legal representatives\/successors
\nthis..
\n..day of…
\nand my\/our respective heirs\/executors\/
\nand assigns by these <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer, this obligation shall be void;
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall
\nbe in full force and virtue:
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the
\namount of bank guarantee or by endorsing his rights under the above-written bond or both;
\n1033
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\n5TH JULY, 2017
\nI\/We further declare that this bond is given under the orders of the Government for the performance of
\nan act in which the public are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nobligor(s).
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nOccupation
\nOccupation
\nAccepted by me this
\nday of
\n(month)
\n(year)
\nof
\n(Designation) for and on behalf of the President of India.”.
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nLetter of Unde<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof invoice till the date of payment.
\nI\/We declare that this undertaking is given under the orders of the proper officer for the performance
\nof enacts in which the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nundertaker(s)
\nSignature(s) of undertaker(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nOccupation
\nOccupation
\nDate:
\nPlace:
\nAccepted by me this
\n1034
\n.day of….
\n(month)
\n(year)
\nof..
\n(Designation) for and on behalf of the President of India
\nOFFICIAL GAZETTE
\n_
\nGOVT. OF GOA
\nSERIES I No. 13
\n(EXTRAORDINARY No. 7)
\n5TH JULY, 2017
\n\u00c3\u0090\u00c2\u00a2\u00c3\u0090\u00c2\u00be
\nFORM GST INS-1
\nAuthorisation for Inspection or Search
\n[See rule 139 (1)]
\n(Name and Designation of officer)
\nWhereas information has been presented before me and I have reasons to believe that\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\nA. M\/s.
\nhas suppressed transactions relating to supply of goods and\/or services
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 has suppressed transactions relating to the stock of goods in hand
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrelevant to the proceedings under the said Act and rules made thereunder.
\nOR
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize
\nand require you to search the above premises with such assistance as may be necessary, and if any
\ngoods or documents and\/or other things relevant to the proceedings under the Act are found, to seize
\nand produce the same forthwith before me for further action under the Act and rules made
\nthereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the
\nquestions relevant to inspection\/search operations, making of false statement or providing false
\nevidence is punishable with imprisonment and\/or fine under the Act read with section 179, 181, 191
\nand 418 of the Indian Penal Code.
\nGiven under my hand & seal this
\nSeal
\nPlace
\nday of
\n…… (month) 20…. (year). Valid for
\nday(s).
\nSignature,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nA)
\nDetails of Goods seized:
\nSr. No.
\nDescription of goods
\nQuantity or units
\nMake\/mark or model
\n1
\n2
\n3
\n4
\nRemarks
\n5
\nB)
\nSr. No.
\nDetails of books\/documents\/things seized:
\nDescription of books\/
\n\/documents\/things seized
\n1
\n2
\nNo. of books\/documents\/
\nRemarks
\n\/things seized
\n3
\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 except
\nwith the previous permission of the undersigned.
\nPlace:
\nDate:
\nName and Designation of the Officer
\nSignature of the Witnesses
\nSr. No.
\nName and address
\n1
\n2
\nTo:
\n>
\n1036
\nSignature
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\n5TH JULY, 2017
\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 was
\nconducted on \/___\/__ at : AM\/PM in the following premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the pres<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIndia (hereinafter called \u00e2\u00e2\u0082\u00ac\u00c5\u0093the President”) and\/or the Governor of
\n…(State) (hereinafter called “the
\nrupees to be paid to the President\/the Governor for which
\npayment will be made. I jointly and severally bind myself and my heirs\/executors\/administrators\/legal
\nrepresentatives\/successors and assigns by these presents; dated this day of
\namount of tax of……
\n..
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been
\nseized vide order number
\n……dated….. having value …..rupees involving an
\nrupees. On my request the goods have been permitted to be released
\nprovisionally by the proper officer on execution of the bond of value
\n..rupees and a security
\nof …
\n…. rupees against which cash\/bank guarantee has been furnished in favour of the
\nPresident\/Governor; and
\n1037
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\n5TH JULY, 2017
\nWHEREAS I undertake to produce the said goods released provisionally to me as and when <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 141(1)]
\nWhereas the following goods and\/or things were seized on
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nDetails of goods seized:
\nSr. No.
\n1
\nfrom the following premise(s):
\nDescription of goods
\nQuantity or units
\nMake\/mark or model
\nRemarks
\n2
\n3
\n4
\n5
\nand since these goods are of perishable or hazardous nature and since an amount of Rs.
\n(amount in words and digits), being an amount equivalent to the:
\nmarket price of such goods or things
\nthe 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>
\n1038
\nName and Designation of the Officer
\nOFFICIAL GAZETTE
\n_
\nGOVT. OF GOA
\nSERIES I No. 13
\n(EXTRAORDINARY No. 7)
\nFORM GST DRC – 01
\n5TH JULY, 2017
\nReference No.:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\n[See rule 142(1)]
\nF.Y.
\nSection\/sub-section under which SCN is being issued
\nSCN Reference No.
\nDate
\nSum<\/p>\n
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\nwithin 30 days of its issue
\n>
\nReference No.
\nDate of issue
\n6
\n7
\nFinancial Year
\nDetails of payment made including interest and penalty, if applicable
\n(Amount in Rs.)
\nDate
\nSr.
\nNo.
\nTax
\nPeriod
\nAct
\nPlace of
\nsupply
\n(POS)
\nTax\/
\n\/Cess
\nInterest
\nPenalty, if
\napplicable
\nTotal
\nLedger
\nutilised (Cash\/
\n\/Credit)
\nDebit
\nentry No.
\nof
\ndebit
\nentry
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n8. Reasons, if any.
\n–
\n>
\n9. Verification-
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status\u00e2\u00e2\u0082\u00ac\u00a6…..
\nDate
\nFORM GST DRC
\n–
\n04
\n[See rule 142(2)]
\nReference No.:
\nDate:
\n10
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nF.Y.
\nARN –
\nDate –
\n–
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged to the extent of
\nthe amount paid and for the reasons stated therein.
\nCopy to –<\/p>\n
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\nSignature of Authorized Signatory
\nName
\nDesignation\/Status
\nDate –
\n1041
\nOFFICIAL GAZETTE
\n_
\nGOVT. OF GOA
\nSERIES I No. 13
\n5TH JULY, 2017
\n(EXTRAORDINARY No. 7)
\nFORM GST DRC – 07
\n[See rule 142(5)]
\nSummary of the order
\n1. Details of order-
\n(a) Order No.
\n(b) Order date
\n(c) Tax period-
\n2. Issues involved- >
\nclassification, valuation, rate of tax, suppression of turnover, excess ITC claimed,
\nexcess refund released, place of supply, others (specify)
\n3. Description of goods\/services-
\nSr. No.
\n4. Details of demand
\nHSN
\nDescription
\nSr. No.
\n1
\nTax rate
\n2
\nTurnover
\n3
\nPlace of supply
\n4
\nAct
\n5
\nTax\/Cess
\n6
\nInterest
\n(Amount in Rs.)
\nPenalty
\n7
\n8
\n5. Amount deposited
\nSr. No. Tax Period
\n1
\n2
\nAct
\nTax\/Cess
\nInterest
\nPenalty
\nOthers
\nTotal
\n3
\n4
\n5
\n6
\n7
\n8
\nTotal
\nSignature
\nCopy to-
\nFORM GST DRC – 08
\n[See rule 142(7)]
\nName
\nDesignation
\nReference No.:
\nRectification of Order
\nPreamble > (Applicable for orders only)
\n–
\nParticulars of original order
\nTax period, if any
\nSection <\/p>\n
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\nprovisions of the > Act by the aforesaid person who has failed to
\nmake payment of such amount. The details of arrears are given in the table below:
\n(Amount in Rs.)
\nAct
\n1
\nTax\/Cess
\n2
\nInterest
\n3
\nPenalty
\n4
\nOthers
\nTotal
\n5
\n6
\nIntegrated tax
\nCentral tax
\nState\/UT tax
\nCess
\nTotal
\n>
\nYou are, hereby, required under the provisions of section 79 of the > Act to recover the
\namount due from the as mentioned above.
\nSignature
\nPlace:
\nDate:
\nName
\nDesignation
\n1043
\nOFFICIAL GAZETTE
\n_
\nGOVT. OF GOA
\nSERIES I No. 13
\n(EXTRAORDINARY No. 7)
\n5TH JULY, 2017
\nFORM GST DRC – 10
\n[See rule 144(2)]
\nDemand order No.:
\nNotice for Auction of Goods under section 79 (1) (b) of the Act
\nDate:
\nPeriod:
\nWhereas an order has been made by me for sale of the attached or distrained goods specified in the
\nSchedule below for recovery of Rs.
\nand interest thereon and admissible expenditure incurred on
\nthe recovery process in accordance with the provisions of section 79.
\nThe sale will be by public auc<\/p>\n
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\nYou are hereby, required to make payment of Rs.
\ndate of auction.
\nThe possession of the goods shall be transferred to you after you have made the full payment of the
\nbid amount.
\nSignature
\nPlace:
\nDate:
\n1044
\nName
\nDesignation
\nOFFICIAL GAZETTE
\n_
\nGOVT. OF GOA
\nSERIES I No. 13
\n5TH JULY, 2017
\n(EXTRAORDINARY No. 7)
\nFORM GST DRC – 12
\n[See rule 144(5) & 147(12)]
\nSale Certificate
\nDemand order No.:
\nReference No. of recovery:
\nPeriod:
\nThis is to certify that the following goods:
\nSr. No.
\n1
\nDate:
\nDate:
\nSchedule (Movable Goods)
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable Goods)
\nBuilding
\nNo.\/
\n\/Flat No.
\nFloor No.
\nName of the
\nPremises\/
\n\/Building
\nRoad\/ Locality\/
\n\/Street \/Village
\nDistrict State
\nPIN
\nCode
\nLatitude
\n(optional)
\nLongitude
\n(optional)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nSchedule (Shares)
\nSr. No.
\n1
\nName of the Company
\n2
\nQuantity
\n3
\nValue
\n4
\nhave been sold to
\ngoods held for recovery of rupees
\n.at.
\n.in public auction of the
\nin accordance with the provisions of section 79(1)(b)\/(d)
\nof the > Act<\/p>\n
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\nYou are hereby directed to pay a sum of rupees
\nto the Government forthwith or upon the money
\nbecoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of
\nsection 79 of the Act.
\nPlease note that any payment made by you in compliance of this notice will be deemed under section
\n79 of the Act to have been made under the authority of the said taxable person and the certificate from
\nthe government in FORM GST DRC – 14 will constitute a good and sufficient discharge of your liability to
\nsuch person to the extent of the amount specified in the certificate.
\nAlso, please note that if you discharge any liability to the said taxable person after receipt of this
\nnotice, you will be personally liable to the State\/Central Government under section 79 of the Act to the
\nextent of the liability discharged, or to the extent of the liability of the taxable person for tax, cess,
\ninterest and penalty, whichever is less.
\nPlease note <\/p>\n
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\nThe Magistrate\/Judge of the Court of
\nDemand order No.:
\nDate:
\nPeriod
\nSir\/Ma'am,
\nis
\nunder the
\nThis is to inform you that as per the decree obtained in your Court on the day of
\n20………. by
\n(name of defaulter) in Suit No. of 20., a sum of rupees
\npayable to the said person. However, the said person is liable to pay a sum of rupees
\nprovisions of the > Act vide order number…… dated
\nYou are requested to execute the decree and credit the net proceeds for settlement of the outstanding
\nrecoverable amount as mentioned above.
\nPlace:
\nDate:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nGSTIN –
\nName –
\nAddress –
\nFORM GST DRC – 16
\n[See rule 147(1) & 151(1)]
\nProper Officer\/Specified Officer
\nDemand order No.:
\nReference No. of recovery:
\nPeriod:
\nDate:
\nDate:
\nNotice for attachment and sale of immovable\/movable goods\/shares under section 79
\nWhereas you have failed to pay the amount of Rs.
\nbeing the arrears of tax\/cess\/
\n\/interest\/penalty\/fee payable by you under the provisions of the >
\nAct.
\nThe immovable goods mentioned in th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe 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 the
\nSchedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and claims
\nattached to the said properties, so far as they have been ascertained, are those specified in the Schedule
\nagainst each lot.
\nIn the absence of any order of postponement, the auction will be held on…
\nat…
\n.(date)
\n.A.M\/P.M. In the event the entire amount due is paid before the issuance of
\nnotice, the auction will be cancelled.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper officer\/
\n\/specified officer and in default of payment, the goods shall be again put up for auction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfrom the said defaulter as if it
\nSignature
\nName
\nDesignation
\nPlace:
\nDate:
\nFORM GST DRC – 19
\n[See rule 156]
\nTo,
\nMagistrate,
\n>
\nDemand order No.:
\nReference number of recovery:
\nPeriod:
\nApplication to the Magistrate for Recovery as Fine
\nDate:
\nDate:
\nA sum of Rs. > is recoverable from > holding >
\non account of tax, interest and penalty payable under the provisions of the Act. You are requested to
\nkindly recover such amount in accordance with the provisions of clause (f) of sub-section (1) of section 79
\nof the Act as if it were a fine imposed by a Magistrate.
\nDescription
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nSignature
\nPlace:
\nDate:
\nCentral tax
\nDetails of Amount
\nState\/UT tax
\nIntegrated tax
\nCESS
\nName
\nDesignation
\n1049
\nOFFICIAL GAZETTE
\n_
\nGOVT. OF GOA
\nSERIES I No. 13
\n(EXTRAORDINARY No. 7)
\n5TH JULY, 2017
\nFORM GST DRC – 20
\n[See rule 158(1)]
\nApplication for Deferred Payment\/Payment in Instalments
\n1.
\nName of the taxable person-
\n2. GSTIN-
\n3. Period
\ninstalments
\nIn acco<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nconnection, you are allowed to pay tax and other dues by (date) or in this connection you are
\nallowed to pay the tax and other dues amounting to rupees
\nmonthly instalments.
\n1050
\nin
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\nOR
\n5TH JULY, 2017
\nThis has reference to your above referred application, filed under section 80 of the Act. Your application
\nfor deferred payment\/payment of tax\/other dues in instalments has been examined and it has not been
\nfound possible to accede to your request for the following reasons:
\nReasons for rejection
\nSignature
\nPlace:
\nDate:
\nReference No.:
\n\u00c3\u0090\u00c2\u00a2\u00c3\u0090\u00c2\u00be
\nFORM GST DRC – 22
\n[See rule 159(1)]
\nName
\nDesignation
\nDate:
\nName
\nAddress
\n(Bank\/Post Office\/Financial Institution\/Immovable property registering authority)
\nProvisional attachment of property under section 83
\nIt is to inform that M\/s.
\n(name) having principal place of business at
\n(address) bearing registration number as<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReference No.:
\nTo
\nName
\nAddress
\n(EXTRAORDINARY No. 7)
\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 order, to
\nsafeguard the interest of revenue in the proceedings launched against the person. Now, there is no such
\nproceedings pending against the defaulting person which warrants the attachment of the said accounts.
\nTherefore, the said account may now be restored to the person concerned.
\nor
\nPlease refer to the attachment of property > attached vide above referred order to
\nsafeguard the interest of revenue in the proceedings launched against the person. Now, there is no such
\nproceedings pending against the defaulting person which warrants the attachment of the said property.
\nTher<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate:
\nReference No. >
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nGSTIN
\nName
\nFORM GST DRC – 25
\n[See rule 161]
\n>
\nAddress
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\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 recovery
\nreference number for a sum of Rs.
\nThe Appellate\/Revisional authority\/Court
\n> has
\nenhanced\/reduced the dues covered by the above mentioned demand order No……….. dated
\n………vide
\norder No. …..
\n………
\n\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6…..
\ndated. and the dues now stands at Rs.
\nThe recovery of enhanced\/reduced
\namount of Rs.
\nstands continued from the stage at which the recovery proceedings stood
\nimmediately before disposal of appeal or revision. The revised amount of demand after giving effect of
\nappeal\/revision is given below:
\nFinancial year:
\n(Amount in Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nOther Dues
\nTotal Arrears
\n1
\n2
\n3
\n4
\n5
\n6
\nCentral <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe Act shall be compounded.
\nSignature of the applicant
\nName
\nFORM GST CPD-02
\n[See rule 162(3)]
\nReference No.:
\nDate:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nARN
\nDate –
\nOrder for rejection\/allowance of compounding of offence
\nThis has reference to your application referred to above. Your application has been examined in the
\ndepartment and the findings are as recorded below:
\n1054
\n>
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\n5TH JULY, 2017
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of
\nthe offences stated in column (2) of the table below on payment compounding amount indicated in
\ncolumn (3):
\nSr. No.
\n(1)
\nOffence
\nCompounding amount (Rs.)
\n(3)
\nNote: In case the offence committed by the taxable person falls in more than one category specified in Column (2),
\nthe compounding amount shall be the amount specified in column (3), which is the maximum of the amounts specified
\nagainst the categories in which the offence<\/p>\n
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\nfollowing serial numbers and entries shall be inserted, namely:-
\n(1) (2)
\n“182A
\n(3)
\n3102
\nMineral or chemical fertilisers, nitrogenous, other than those which are clearly not
\nto be used as fertilizers
\n182B
\n3103
\nMineral or chemical fertilisers, phosphatic, other than those which are clearly
\nnot to be used as fertilizers
\n182C
\n3104
\nMineral or chemical fertilisers, potassic, other than those which are clearly not to be
\nused as fertilizers
\n182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising
\nelements nitrogen, phosphorus and potassium; other fertilisers; goods of this
\nChapter in tablets or similar forms or in packages of a gross weight not
\nexceeding 10 kg; other than those which are clearly not to be used as fertilizers”;
\n1055
\nSERIES I No. 13
\nOFFICIAL GAZETTE GOVT. OF GOA
\n(EXTRAORDINARY No. 7)
\n_
\n5TH JULY, 2017
\n(ii) in Schedule II – 6%, serial numbers 66, 67, 68 and 69 and the entries rela<\/p>\n
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