The Maharashtra Goods and Services Tax (Third Amendment) Rules, 2017.
15\/2017-State Tax Dated:- 4-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
\nMadam Cama Road, Hutatma Rajguru Chowk, Mantralaya,
\nMumbai 400 032, dated the 4th July 2017
\nNOTIFICATION
\nNotification No. 15\/2017-State Tax
\nMAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
\nNo. MGST.1017\/CR 107\/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
\n1. (1) These rules may be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2017.
\n(2) They shall come into force with effect from the 1st day of July 2017.
\n2. In the Maharashtra Goods and Services Tax Rules, 2017,
\n(i) in rule 44,
\n (a) in sub-rule (2), for the words “State tax”, <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hin a period of – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of stock held by a principal and job-worker or agent.-Every person to whom the provisions of section 141 or sub-section (12) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n are an inventory of such goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n covery = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ctification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eed their value, the proper officer may sell them forthwith. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n operty to be sold and the purpose of sale. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n el the process of auction and release the goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nal officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and\/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing rules further to amend the Maharashtra Goods and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ods are not exported out of India; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection 142 apply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n order of prohibition in FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n things, the Commissioner may dispose of such goods or things and the amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent in FORM GST DRC-03 and the proper officer shall issue an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and estimate the market value of such goods and proceed to sell only = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the custody of any Court, shall be attached = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n was, on the said date, in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ition against sale on holidays.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009dNo sale under the rules under the provision = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n other movable property, to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oods and Services Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ioner shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by the taxable person, whichever is lower, then such property shall be released = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion, make an application under sub-section (1) of section 138 in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n connection with the compounding = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t of Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n section 16; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ut payment of integrated tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n N OR SEARCH = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uantity or units = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e powers conferred upon me under sub-section (2) of section 67, I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n N\/ID = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion given herein above is true and correct to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n otice that the above said order requires rectification; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n observed that a sum of rupees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n liability by making a payment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hereas you have failed to pay the amount of Rs.. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 79. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s been is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e the following amount to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Maharashtra Goods and Services Tax (Third Amendment) Rules, 2017.15\/2017-State Tax Dated:- 4-7-2017 Maharashtra SGSTGST – StatesMaharashtra SGSTMaharashtra SGSTFINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 4th July 2017 NOTIFICATION Notification No. 15\/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST.1017\/CR 107\/Taxation-1.-In exercise of the powers conferred … Continue reading “The Maharashtra 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-6260","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6260","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=6260"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6260\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
\n (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
\n (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
\n (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be wi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vi) after rule 138, the following shall be inserted, namely :-
\n“CHAPTER – XVII
\nInspection, Search and Seizure
\n139. Inspection, search and seizure.-(1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n140. Bond and security for release of seized goods.-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
\nExplanation.-For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
\n(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appoi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n142. Notice and order for demand of amounts payable under the Act.-(1) The proper officer shall serve, along with the
\n(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or subsection (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
\n(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
\n(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
\n(3) Where the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n143. Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
\nExplanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
\n144. Recovery by sale of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n147. Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due : Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 15<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(7) The last day for the submission of the bid or the date of the auction <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
\n148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
\n149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
\n150. Assistance by police.-The proper officer may seek such assistance from the officerin- charge of the jurisdictional police station as may<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
\n152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
\n153. Attachment of interest in partnership.-(1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(c) next, be appropriated against any other amount due from the defaulter under the Act or Central Goods and Service Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
\n(d) any balance, be paid to the defaulter.
\n155. Recovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
\n156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an applic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) The facility referred to in sub-rule (2) shall not be allowed where-
\n(a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
\n(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
\n159. Provisional attachment o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
\n160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, inte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
\n(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8) Immunity grante<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u00ab ]
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b3\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n[ \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 : \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00af.\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nServices Tax Rules, 2017, namely :\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n1. (1) These rules may be called the Maharashtra Goods and Services Tax (Third
\nAmendment) Rules, 2017.
\n(2) They shall come into force with effect from the 1st day of July 2017.
\n2. In the Maharashtra Goods and Services Tax Rules, 2017,
\n(i) in rule 44,
\n(a) in sub-rule (2), for the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093State tax\u00e2\u00e2\u0082\u00ac\u009d, the words “central tax, State tax, Union
\nterritory tax and integrated tax” shall be substituted;
\n(b) in sub-rule (6), for the words and letters “IGST and CGST”, the words “central
\ntax, State tax, Union territory tax and integrated tax\u00e2\u00e2\u0082\u00ac\u009d shall be substituted;
\n(ii) in rule 96,
\n(a) in sub-rule (1), in clause (b), and
\n(b) in sub-rule (3),
\nafter the words, figures and letters “FORM GSTR 3\u00e2\u00e2\u0082\u00ac\u009d, the words and figures \u00e2\u00e2\u0082\u00ac\u00c5\u0093or
\nFORM GSTR-3B, as the case may be;” shall be inserted;
\n(iii) after rule 96, the following rule shall be inserted, namely :\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n” 96A. Refund of integrated tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) fifteen days after the expiry of one year, or such further period as may be
\nallowed by the Commissioner, from the date of issue of the invoice for export, if the
\npayment of such services is not received by the exporter in convertible foreign
\nexchange.
\n(2) The details of the export invoices contained in FORM GSTR-1 furnished on
\nthe common portal shall be electronically transmitted to the system designated by
\nCustoms and a confirmation that the goods covered by the said invoices have been
\nexported out of India shall be electronically transmitted to the common portal from the
\nsaid system.
\n(3) Where the goods are not exported within the time specified in sub-rule (1) and
\nthe registered person fails to pay the amount mentioned in the said sub-rule, the export
\nas allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the
\nsaid amount shall be recovered from the registered person in accordance with the
\nprovisions of section 79.
\n(4<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall, within ninety days of the appointed day, submit a declaration electronically in FORM
\nGST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished
\ngoods, as applicable, held by him on the appointed day.”
\n(vi) after rule 138, the following shall be inserted, namely:-
\n“CHAPTER – XVII
\nInspection, Search and Seizure
\n139. Inspection, search and seizure.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d(1) Where the proper officer not below the rank
\nof a Joint Commissioner has reasons to believe that a place of business or any other place is to be
\nvisited for the purposes of inspection or search or, as the case may be, seizure in accordance with
\nthe provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising
\nany other officer subordinate to him to conduct the inspection or search or, as the case may be,
\nseizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-sec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with
\nthe previous permission of such officer.
\n(5) The officer seizing the goods, documents, books or things shall prepare an inventory of
\nsuch goods or documents or books or things containing, inter alia, description, quantity or unit,
\nmake, mark or model, where applicable, and get it signed by the person from whom such goods or
\ndocuments or books or things are seized.
\n140. Bond and security for release of seized goods.-(1) The seized goods may be
\nreleased on a provisional basis upon execution of a bond for the value of the goods in FORM GST
\nINS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of
\napplicable tax, interest and penalty payable.
\nExplanation. For the purposes of the rules under the provisions of this Chapter, the
\n“applicable tax\u00e2\u00e2\u0082\u00ac\u009d shall include central tax and State tax or central tax and the Union territory tax,
\na<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrealized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable
\nin respect of such goods or things.
\nCHAPTER- XVIII
\nDemands and Recovery
\n142. Notice and order for demand of amounts payable under the Act.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d(1) The proper
\nofficer shall serve, along with the
\n(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-
\nsection (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
\n(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a
\nsummary thereof electronically in FORM GST DRC-02,
\nspecifying therein the details of the amount payable.
\n(2) Where, before the service of notice or statement, the person chargeable with tax makes
\npayment of the tax and interest in accordance with the provisions of sub-section (5) of section 73
\nor, as the case may be, tax, interest and penalty in accordance with the provis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\norder in FORM GST DRC-05 concluding the proceedings in respect of the said notice.
\n(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section
\n74 or sub-section (3) of section 76 shall be in FORM GST DRC-06.
\n(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of
\nsection 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-
\n07, specifying therein the amount of tax, interest and penalty payable by the person chargeable
\nwith tax.
\n(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.\\
\n(7) Any rectification of the order, in accordance with the provisions of section 161, shall be
\nmade by the proper officer in FORM GST DRC-08.
\n143. Recovery by deduction from any money owed.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009dWhere any amount payable by a
\nperson (hereafter referred to in this rule as \u00e2\u00e2\u0082\u00ac\u00c5\u0093the defaulter”) to the Government<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nso much of the goods as may be required for recovering the amount payable alongwith the
\nadministrative expenditure incurred on the recovery process.
\n(2) The said goods shall be sold through a process of auction, including e-auction, for which a
\nnotice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the
\npurpose of sale.
\n(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen
\ndays from the date of issue of the notice referred to in sub-rule (2):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses
\nof keeping them in custody are likely to exceed their value, the proper officer may sell them
\nforthwith.
\n(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner
\nspecified by such officer, to make the bidders eligible to participate in the auction, which may be
\nreturned to the unsucc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n(7) The proper officer shall cancel the process and proceed for re-auction where no bid is
\nreceived or the auction is considered to be non-competitive due to lack of adequate participation
\nor due to low bids.
\n145. Recovery from a third person.-(1) The proper officer may serve upon a person
\nreferred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the
\nthird person”), a notice in FORM GST DRC-13 directing him to deposit the amount specified in
\nthe notice.
\n(2) Where the third person makes the payment of the amount specified in the notice issued
\nunder sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third
\nperson clearly indicating the details of the liability so discharged.
\n146. Recovery through execution of a decree, etc.-Where any amount is payable to
\nthe defaulter in the execution of a decree of a civil court for the payment of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin the manner provided in rule 151.
\n(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned
\nRevenue Authority or Transport Authority or any such Authority to place encumbrance on the
\nsaid movable or immovable property, which shall be removed only on the written instructions
\nfrom the proper officer to that effect.
\n(3) Where the property subject to the attachment or distraint under sub-rule (1) is\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(a) an immovable property, the order of attachment or distraint shall be affixed on the
\nsaid property and shall remain affixed till the confirmation of sale;
\n(b) a movable property, the proper officer shall seize the said property in accordance
\nwith the provisions of chapter XIV of the Act and the custody of the said property shall
\neither be taken by the proper officer himself or an officer authorised by him.
\n(4) The property attached or distrained shall be sold through auction, including e-auction,\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(7) The last day for the submission of the bid or the date of the auction shall not be earlier
\nthan fifteen days from the date of issue of the notice referred to in sub-rule (4):
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00ac
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nProvided that where the goods are of perishable or hazardous nature or where the
\nexpenses of keeping them in custody are likely to exceed their value, the proper officer may
\nsell them forthwith.
\n(8) Where any claim is preferred or any objection is raised with regard to the attachment or
\ndistraint of any property on the ground that such property is not liable to such attachment or
\ndistraint, the proper officer shall investigate the claim or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npossession of the defaulter as his own property and not on account of any other person, or was in
\nthe possession of some other person in trust for him, or in the occupancy of a tenant or other
\nperson paying rent to him, the proper officer shall reject the claim and proceed with the process
\nof sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11
\nrequiring him to make the payment within a period of fifteen days from the date of such notice
\nand after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying
\nthe details of the property, date of transfer, the details of the bidder and the amount paid and
\nupon issuance of such certificate, the rights, title and interest in the property shall be deemed to
\nbe transferred to such bidder :
\nProvided that where the highest bid is made by more than one person and one of them is
\na co-owner of the property, he shall be deemed to be the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof this chapter shall take place on a Sunday or other general holidays recognized by the
\nGovernment or on any day which has been notified by the Government to be a holiday for the
\narea in which the sale is to take place.
\n150. Assistance by police.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009dThe proper officer may seek such assistance from the officer-
\nin-charge of the jurisdictional police station as may be necessary in the discharge of his duties
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9,
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad
\nand the said officer-in-charge shall depute sufficient number of police officers for providing such
\nassistance.
\n151. Attachment <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperson in possession of the same.
\n(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to
\nthe proper officer, and such payment shall be deemed as paid to the defaulter.
\n152. Attachment of property in custody of courts or Public Officer.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009dWhere the
\nproperty to be attached is in the custody of any court or Public Officer, the proper officer shall
\nsend the order of attachment to such court or officer, requesting that such property, and any
\ninterest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
\n153. Attachment of interest in partnership.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d(1) Where the property to be attached
\nconsists of an interest of the defaulter, being a partner, in the partnership property, the proper
\nofficer may make an order charging the share of such partner in the partnership property and
\nprofits with payment of the amount due under the certificate, and may, by the same or subsequent
\norder, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods
\nand Services Tax Act, 2017 and the rules made thereunder; and
\n(d) any balance, be paid to the defaulter.
\n155. Recovery through land revenue authority.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009dWhere an amount is to be recovered
\nin accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer
\nshall send a certificate to the Collector or Deputy Commissioner of the district or any other
\nofficer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned,
\nthe amount specified in the certificate as if it were an arrear of land revenue.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncall for a report from the jurisdictional officer about the financial ability of the taxable person to
\npay the said amount.
\n(2) Upon consideration of the request of the taxable person and the report of the jurisdictional
\nofficer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable
\nperson further time to make payment and\/or to pay the amount in such monthly instalments, not
\nexceeding twenty-four, as he may deem fit.
\n(3) The facility referred to in sub-rule (2) shall not be allowed where
\n(a) the taxable person has already defaulted on the payment of any amount under the
\nAct or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and
\nServices Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the
\nrecovery process is on;
\n(b) the taxable person has not been allowed to make payment in instalments in the
\npreceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017
\nor the Union <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nforthwith, by an order in FORM GST DRC-23, on proof of payment.
\n(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of
\nthe said property of perishable or hazardous nature, the Commissioner may dispose of such
\nproperty and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee
\nor any other amount payable by the taxable person.
\n(5) Any person whose property is attached may, within seven days of the attachment under
\nsub-rule (1), file an objection to the effect that the property attached was or is not liable to
\nattachment, and the Commissioner may, after affording an opportunity of being heard to the
\nperson filing the objection, release the said property by an order in FORM GST DRC- 23.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST CPD-01 to the Commissioner for compounding of an offence.
\n(2) On receipt of the application, the Commissioner shall call for a report from the concerned
\nofficer with reference to the particulars furnished in the application, or any other information,
\nwhich may be considered relevant for the examination of such application.
\n(3) The Commissioner, after taking into account the contents of the said application, may,
\nby order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the
\nproceedings before him and has made full and true disclosure of facts relating to the case, allow
\nthe application indicating the compounding amount and grant him immunity from prosecution
\nor reject such application within ninety days of the receipt of the application.
\n(4) The application shall not be decided under sub-rule (3) without affording an opportunity
\nof being heard to the applicant and recording the grounds <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nproceedings and the provisions the Act shall apply as if no such immunity had been granted.”;
\n(vii) for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-
\n05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10\u00e2\u00e2\u0082\u00ac\u009d, the following FORMS
\nshall respectively be substituted, namely:\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n“FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM
\nGST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11\u00e2\u00e2\u0082\u00ac\u009d.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac – \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6 – \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8
\n\u00c3\u00a0\u00c2\u00bc\u00c2\u00a0
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nFORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for R<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOn account of supplies made to SEZ unit\/ SEZ Developer or Recipient of Deemed Exports
\n(Select the type of supplier\/ recipient)
\n1. Supplies to SEZ Unit
\n2. Supplies to SEZ Developer
\n3. Recipient of Deemed Exports
\ng.
\nRefund of accumulated ITC on account of supplies made to SEZ unit\/ SEZ Developer
\nh.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7
\nTax paid on a supply which is not provided, either wholly or partially, and for which invoice
\nhas not been issued
\ni.
\nTax paid on an intra-State supply which is subsequently held to be inter-State supply and vice
\nversa
\nExcess payment of tax, if any
\nj.
\nk.
\nAny other (specify)
\n8.
\nDetails of Bank Account (to be auto popula<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone
\ndeveloper has not availed of the input tax credit of the tax paid by the applicant, covered
\nunder this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id
\n–
\nsolemnly
\naffirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax,
\ninterest, or any other amount for the period fromto-, claimed in the refund application,
\nthe incidence of such tax and interest has not been passed on to any other person.
\n(This Declaration is not required to be furnished by applicants, who are claiming refund
\nunder clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
\nsection 54..)
\n10.
\nVerification
\nI\/We hereby solemnly af<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof
\nsupplier
\nNo Date
\nValue
\n3
\n4
\n6
\n8
\n9
\n10
\n11
\n12
\nNote -The data shall be auto-populated from GSTR-1 and GSTR-2.
\n13
\n14
\n15
\n16
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9
\nRefund Type: Exports of services with payment of tax
\n(GSTR-1: Table 6A and Table 9)
\nStatement-2
\n1.
\nGSTIN
\nof
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nAmended
\nDebit Note
\nCredit Note
\nrecipient
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\n\/ Amended
\nIntegrated Tax
\n(If any)
\nNet Integrated
\nTax
\n= (11\/8)+12-13
\nSAC
\nTaxable
\nNo.
\nDate
\nValue
\nRate
\nAmt.
\nDate
\nvalue
\nNo.
\n1
\n2
\n3
\n4
\n5
\n6
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n6A. Exports
\nBRC\/FIRC details are mandatory- in case of services
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00aa
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n' \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ab
\nStatement 4
\nSupplies to SEZ\/ SEZ developer
\nRefund Type: On account of supplies made to SEZ unit\/ SEZ Developer
\n(GSTR- 1: Table 6B and Table 9)
\nGSTIN of
\nrecipient
\nInvoice details
\nShipping bill\/Bill
\nof export
\nIntegrated Tax
\nNo.
\nDate
\nValue
\nNo
\nDate
\nRate
\nTaxable Amt.
\nAmended
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nAmt.
\nDebit Note
\nIntegrated
\nCredit Note
\nTax \/
\nAmended
\nIntegrated Tax \/
\nAmended
\n(If any)
\nNet
\nIntegrated
\nTax
\n(If any)
\nAmt.
\nAmt.
\n= (10\/9) +
\n11 – 12
\nAmt.
\nValue
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n6B: Supplies made to SEZ\/ SEZ developer
\n(GSTR-5: Table 5 and Table 8)
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ac
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDebit
\nNote
\nCapital
\nAmended
\nNote
\n(Name
\ngoods
\nValue
\nInvoice details
\nAmount of Tax
\nGSTIN
\nof
\n(incl
\nRate
\nof
\nsupplier
\nTaxable
\nvalue
\nState)
\nplant and
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/U
\nT Tax
\nCess
\nITC
\n(ITC
\nIntegrate
\nmachiner
\nIntegrate
\ny)\/
\nIneligible
\nfor ITC
\nd Tax)
\n(If Any)
\nd Tax \/
\nAmended
\n(If any)
\nIntegrat
\ned Tax
\nAmend
\ned
\n(If any)
\nNet ITC
\nIntegrated
\nTax
\n= (17\/7)+
\n18-19
\nITC
\n(GSTR-2: Table 3 and Table 6)
\nState\/
\nNNN
\nNo
\nDate Value
\nIntegrated
\ntax
\nCentral
\nUT
\nCESS
\nTax
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n19
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad
\nStatement 6:
\nRefund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
\nOrder Details (issued in pursuance of Section 77 (1) and (2), if any:
\nOrder No:
\nOrder Date:
\nGSTIN\/
\nUIN
\nDetails of invoice covering transaction considered as intra -State \/ inter-State transaction
\nearlier
\nTransaction which were held inter State \/ intra-State supply
\nsubsequently
\nName
\nInvoice details
\n(in case
\nB2C)
\nIntegrated
\nTax
\nCentral
\nState\/ UT <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n' \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nAnnexure-2
\nCertificate
\nThis is to certify that in respect of the refund amounting to INR >
\n(in words) claimed by M\/s
\n(Applicant's Name) GSTIN\/ Temporary ID- for the tax period , the incidence of tax
\nand interest, has not been passed on to any other <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdiction (tick appropriate)
\nCentre
\nFiled by
\nState\/
\nUnion Territory:
\nTax Period
\nDate and Time of Filing
\nReason for Refund
\nAmount of Refund Claimed:
\nCentral Tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nTotal
\nRefund Application Details
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nNote 1: The status of the application can be viewed by entering ARN through Track Application
\nStatus” on the GST System Portal.
\nNote 2: It is a system generated acknowledgement and does not require any signature.
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nSanction Order No:
\nTo
\n(GSTIN)
\n(Name)
\n(Add<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPayment Advice No: \u00c3\u00e2\u0080\u009a\u00c2\u00b7
\n–
\nFORM-GST-RFD-05
\n[See rule 91(3), 92(4), 92(5) & 94]
\nTo PAO\/ Treasury\/RBI\/ Bank
\nRefund Sanction Order No.
\nOrder Date …
\nName: <>
\nRefund Amount (as per Order):
\nDescription
\nIntegrated Tax
\nPayment Advice
\nCentral Tax
\nState\/ UT tax
\nDate:
\nCess
\nNet
\nRefund
\namount
\nsanctioned
\nInterest on
\ndelayed
\nRefund
\nTotal
\nTIPFO Total TIPFO Total TIPFO Total TIPFO Total
\nNote – 'T' stands Tax; \u00e2\u00e2\u0082\u00ac\u00c2\u00a8I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and \u00e2\u00e2\u0082\u00ac\u00c2\u00a8O' stands for Others
\ni
\n111
\niv
\nDetails of the Bank
\nBank Account no as per application
\nName of the Bank
\nName and Address of the Bank\/branch
\nIFSC
\nMICR
\nV
\nDate:
\nPlace:
\nTo
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n\u00c3\u00c2\u00a8\u00c2\u00a7\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00be\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00be\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00a1
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9
\nOrder No.:
\nTo
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No. (If applicable)
\nAcknowledgement No.
\nSir\/Madam,
\nFORM-GST-RFD-06
\n[See rule 92(1), 92(3), 92(4)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4. Gross amount to be paid (1-2-3)
\n5. Amount adjusted against
\noutstanding demand (if any) under
\nthe existing law or under the Act.
\nDemand Order No.
\nAct Period
\ndate.
\n6. Net amount to be paid
\nNote 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
\n*Strike out whichever is not applicable
\n& 1. I hereby sanction an amount of INR
\nto M\/s
\nhaving GSTIN
\nunder sub-section (5) of section 54) of the Act\/under section 56 of the Act
\n@Strike out whichever is not applicable
\n#
\n(a) and the amount is to be paid to the bank account specified by him in his application;
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM-GST-RFD-07
\n[See rule 92(1), 92(2) & 96(6)]
\n(GSTIN\/UIN\/Temp. ID No.)
\n(Name)
\n(Address)
\nAcknowledgement No.
\nDated.
\nDate:
\nOrder for Complete adjustment of sanctioned Refund
\nPart- A
\n>
\nRefund admissible (i-ii-iii)
\niv.
\nV.
\nRefund adjusted against outstanding demand
\n(as per order no.) under existing law or under
\nthis law.. Demand Order No.
\ndate
\nBalance amount of refund
\nvi.
\nIntegrated
\nTax
\nCentral
\nState\/UT
\nCess
\nTax
\nTax
\nNil
\nNil
\nNil
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is completely adjusted against the
\noutstanding demand under this Act \/ under the existing law. This application stands disposed as per provisions
\nunder sub-section (…) of Section (…) of the Act.
\nOR
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\nUIN
\n2.
\nName
\n3.
\nAddress
\n4.
\nTax Period (Quarter)
\n: From To
\n5.
\nAmount of Refund Claim
\n:
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\n6.
\nb.
\nC.
\nTotal
\nDetails of Bank Account:
\na.
\nBank Account Number
\nBank Account Type
\nName of the Bank
\nd.
\nName of the Account Holder\/Operator
\ne.
\nAddress of Bank Branch
\nf.
\nIFSC
\ng.
\nMICR
\n7.
\nAmount
\n8.
\nReference number and date of furnishing FORM GSTR-11
\nVerification
\nI
\nas an authorised representative of >
\nhereby solemnly a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4. Details of bond furnished
\nBond:
\nLetter of Undertaking
\nSr. No.
\nReference no. of the bank guarantee
\nDate
\nAmount
\nName of bank and
\nbranch
\n1
\n2
\n3
\n4
\nNote – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
\n5
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n5. Declaration –
\n(i)
\n(111)
\nThe above-mentioned bank guarantee is submitted to secure the integrated tax payable on
\nexport of goods or services.
\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.
\nThe department will be at liberty to invoke the bank guarantee provided by us to cover the
\namount of integrated tax payable in respect of export of goods or services.
\nSignature of Authorized Signatory
\nName
\nDesignation Status
\nDate
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof..
\nAND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
\nrupees endorsed in favour of the President and whereas the obligor has furnished
\nsuch guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
\nThe condition of this bond is that the obligor and his representative observe all the provisions of the Act
\nin respect of export of goods or services, and rules made thereunder;
\nAND if the relevant and specific goods or services are duly exported;
\nAND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with
\ninterest, if any, within fifteen days of the date of demand thereof being made in writing by the said officer, this
\nobligation shall be void;
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be
\nin full force and virtue:
\nAND the President shall, at his option, be competent to make good all the loss and damages,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(See rule 964)
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nThe President of India (hereinafter called the “President”), acting through the proper officer
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7
\nI\/We
\nof…
\n& Services Tax Identification Number No..
\n(address of the registered person) having Goods
\nhereinafter called “the
\nundertaker(s) including my\/our respective heirs, executors\/ administrators, legal representatives\/successors and
\nassigns by these presents, hereby jointly and severally undertake on this
\nPresident
\nday of
\n_
\nto the
\n(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-
\nrule (1) of rule 96A;
\n(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect
\nof export of goods or services;
\n(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an
\namount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till
\nthe date of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 139 (1)]
\n(Name and Designation of officer)
\nA. M\/s.
\nWhereas information has been presented before me and I have reasons to believe that\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\nhas suppressed transactions relating to supply of goods and\/or services
\nhas suppressed transactions relating to the stock of goods in hand,
\nhas claimed input tax credit in excess of his entitlement under the Act
\nhas claimed refund in excess of his entitlement under the Act
\nhas indulged in contravention of the provisions of this Act or rules made thereunder to evade tax under
\nthis Act;
\nOR
\nB. M\/s.
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nis engaged in the business of transporting goods that have escaped payment of tax
\nis an owner or operator of a warehouse or a godown or a place where goods that have escaped payment
\nof tax have been stored
\nhas kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act.
\nOR
\nC.
\ngoods liable to confiscation \/ documents relevant to the proceedings under the Act are secreted in the
\nbusiness\/<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 thereunder.
\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
\nmy
\nhand & seal this
\nSeal
\nPlace
\nday of
\n(month) 20…. (year). Valid for day(s).
\nName, Designation & Signature of the Inspection Officer\/s
\n(i)
\n(ii)
\nSignature, Name and designation of the
\nissuing authority
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00aa
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMake\/mark or
\nmodel
\nRemarks
\n15
\n1
\n2
\n3
\n4
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n(B) Details of books \/ documents \/ things seized:
\nSr.
\nNo
\nDescription
\nof books\/documents \/
\nthings seized
\n1
\n2
\nNo. of books \/
\ndocuments\/ things
\nseized
\n3
\nRemarks
\n4
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00ab
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a direction that he shall not remove, part with, or otherwise deal with the goods or things
\nexcept with the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nSr.
\nNo.
\n1.
\n2.
\nTo:
\n>
\nName and Designation of the Officer
\nName and address
\nSignature
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00ac
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhereby order that you shall not\/shall not cause to remove, part with, or otherwise deal with
\nthe goods except without the previous permission of the undersigned:
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n1
\n2
\n3
\n4
\n5
\nPlace:
\nDate:
\nName and Designation of the Officer
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nSignature of the Witnesses
\n1.
\n2.
\nTo:
\n>
\nName and address
\nSignature
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00ae
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe goods have been permitted to be released provisionally by the proper officer on execution
\nof the bond of value
\n..rupees and a security of
\nagainst which cash\/bank guarantee has been furnished in favour of the President\/ Governor;
\nand
\nWHEREAS I undertake to produce the said goods released provisionally to me as and when
\nrequired by the proper officer duly authorized under the Act.
\nAnd if all taxes, interest, penalty, fine and other lawful charges demanded by the proper
\nofficer are duly paid within ten days of the date of demand thereof being made in writing by
\nthe said proper officer, this obligation shall be void.
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the
\nsame shall be in full force:
\nAND the President\/Governor shall, at his option, be competent to make good all the losses
\nand damages from the amount of the security deposit or by endorsing his rights under the
\nabove-written bond or both;
\nIN THE WITNESS THEREOF these presents have bee<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST INS-05
\nORDER OF RELEASE OF GOODS\/ THINGS OF PRISHABLE OR HAZARDOUS
\nNATURE
\n[See rule 141(1)]
\nWhereas the following goods and\/or things were seized on
\nfrom the
\nfollowing premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nDetails of goods seized:
\nSr.
\nNo
\n1
\nDescription
\nof goods
\n2
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n3
\n4
\n5
\nand since these goods are of perishable or hazardous nature and since an amount of
\nRs.
\namount equivalent to the:
\nmarket price of such goods or things
\n(amount in words and digits), being an
\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>
\nName and Designation of the Officer
\nReference No:
\nTo
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName
\nFORM GST DRC -02
\n[See rule 142(1)(b)]
\nAddress
\nSCN Ref. No.
\nStatement Ref. No.
\nDate-
\nDate –
\nSection\/sub-section under which statement is being issued –
\nSummary of Statement
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\nDate:
\n(Amount in Rs.)
\nSr. No.
\nTax Period
\nPlace of supply
\nAct
\nTax\/ Cess
\nOthers
\nTotal
\n(name of State)
\n1 2 3 4 5 67
\nTotal
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nFORM GST DRC-03
\n[See rule 142(2) & 142 (3)]
\nIntimation of payment made voluntarily or made against the show cause notice (SCN)
\nor statement
\n1.
\nGSTIN
\n2.
\nName
\n3.
\nCause of payment
\n>
\nAudit, investigation, voluntary, SCN, others (specify)
\n>
\n4.
\nSection under which
\nvoluntary <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nARN –
\nFORM GST DRC – 04
\n[See rule 142(2)]
\nF.Y.
\nDate –
\nDate:
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged
\nto the extent of the amount paid and for the reasons stated therein.
\nCopy to
\nSignature
\nName
\nDesignation
\nReference No:
\nTo
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nSCN –
\nARN –
\nFORM GST DRC-05
\n[See rule 142(3)]
\nF.Y.
\nDate –
\nDate –
\nDate:
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u00ab
\nIntimation of conclusion of proceedings
\nThis has reference to the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nDesignation \/ Status
\nDate –
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nFORM GST DRC – 07
\n[See rule 142(5)]
\nSummary of the order
\n1.
\nDetails of order
\n(a) Order no.
\n(b) Order date
\n(c) Tax period –
\n2.
\nIssues involved
\n>
\nclassification, valuation, rate of tax, suppression of
\nturnover, excess ITC claimed, excess refund released,
\nplace of supply, others (specify)
\nDescription of goods \/ services
\n3.
\nSr. No.
\nHSN
\nDescription
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad
\n4.
\nDetails of demand
\n(Amount in Rs.)
\nSr. No.
\nTax
\nrate
\nTurnover
\nPlace of supply
\nAct\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReason for rectification –
\n>
\nDetails of demand, if any, after rectification
\nSr.
\nTax
\nTurnover
\nPlace of supply
\nAct
\nTax\/ Cess
\nInterest
\n(Amount in Rs.)
\nPenalty
\nNo.
\nrate
\n1
\n2
\n3
\n4
\n5
\n7
\nThe aforesaid order is rectified in exercise of the powers conferred under section 161 as
\nunder:
\nTo
\nCopy to
\n–
\n>
\n(GSTIN\/ID)
\nName
\n(Address)
\nTo
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nFORM GST DRC – 09
\n[See rule 143]
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n88
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nOrder for recovery through specified officer under section 79
\nWhereas a sum of Rs. > on account of tax, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWhereas an order has been made by me for sale of the attached or distrained goods
\nspecified in the Schedule below for recovery of Rs and interest thereon and
\nadmissible expenditure incurred on the recovery process in accordance with the provisions of
\nsection 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots
\nspecified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
\nthe liabilities and claims attached to the said properties, so far as they have been ascertained,
\nare those specified in the Schedule against each lot.
\nThe auction will be held on
\nat. AM\/PM. In the event the entire amount due is
\npaid before the date of auction, the sale will be stopped.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nPlace:
\nDate:
\nSchedule
\nSerial No.
\nDescription of goods
\nQ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC – 12
\n[See rule 144(5) & 147(12]
\nSale Certificate
\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 Floor
\nNo.\/
\nName of
\nNo.
\nFlat No.
\nthe
\nPremises
\nRoad\/ Locality\/ District State PIN
\nStreet Village
\nLatitude Longitude
\nCode (optional)
\n(optional)
\n\/Building
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\nQuantity
\nValue
\n1
\n2
\n3
\n4
\nI have been sold to
\n.at.
\n.in
\nin accordance with the
\npublic auction of the goods held for recovery of rupees
\nprovisions of section 79(1)(b)\/(d) of the > Act and
\nrules made thereunder on
\nand the sa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperson from you; or
\nis due or may become due to the said taxable
\nIt is observed that you hold or are likely to hold a sum of rupees
\nthe said person.
\nfor or on account of
\nto the Government forthwith or
\nYou are hereby directed to pay a sum of rupees
\nupon the money becoming due or being held in compliance of the provisions contained in
\nclause (c)(i) of sub-section (1) of section 79 of the Act.
\nPlease note that any payment made by you in compliance of this notice will be deemed
\nunder section 79 of the Act to have been made under the authority of the said taxable person
\nand the certificate from the government in FORM GST DRC – 14 will constitute a good and
\nsufficient discharge of your liability to such person to the extent of the amount specified in
\nthe certificate.
\nAlso, please note that if you discharge any liability to the said taxable person after receipt
\nof this notice, you will be personally liable to the State\/Central Government under section 79
\nof the A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfor the defaulter named below:
\nof Rs.
\ndated
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nThis certificate will constitute a good and sufficient discharge of your liability to above
\nmentioned defaulter to the extent of the amount specified in the certificate.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\nTo
\nThe Magistrate\/Judge of the Court of
\nDemand order no.:
\nDate:
\nPeriod
\n44
\nSir\/Ma'am,
\nThis is to inform you that as per the decree obtained in your Court on the day of
\n20<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbeing the arrears of
\ntax\/cess\/interest\/penalty\/ fee payable by you under the provisions of the > Act.
\nThe immovable goods mentioned in the Table below are, therefore, attached and will
\nbe sold for the recovery of the said amount. You are hereby prohibited from transferring or
\ncreating a charge on the said goods in any way and any transfer or charge created by you
\nshall be invalid.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nthe
\nName of Road\/ Locality\/ District State
\nStreet Village
\nPIN Latitude Longitude
\nCode (optional) (optional)
\nFlat No.
\nPremises
\n\/Building
\n1 2 3 4 5 6 7 8 9 10
\nPlace:
\nDate:
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe sale will be by public auction and the goods shall be put up for sale in the lots
\nspecified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
\nthe liabilities and claims attached to the said properties, so far as they have been ascertained,
\nare those specified in the Schedule against each lot.
\non…….
\nIn the absence of any order of postponement, the auction will be held
\n(date) at..
\n.A.M\/P.M. In the event the entire
\namount due is paid before the issuance of notice, 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
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nSchedule (Immovable)
\nQuantity
\n3
\nBuilding
\nFloor
\nName of
\nNo.\/
\nNo.
\nFlat No.
\nthe
\nPremises
\nRoad\/ Locality\/ District State PIN
\nStreet Village
\nLatitude Longitude
\nCode (optional) (optional)
\n\/Building\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPeriod:
\nI…
\nDate:
\nDate:
\nCertificate action under clause (e) of sub-section (1) section 79
\ndo hereby certify that a sum of Rs…
\nhas
\nbeen demanded from and is payable by M\/s …..
\nholding GSTIN …….under
\n> Act, but has not been paid and cannot be recovered
\nfrom the said defaulter in the manner provided under the Act.
\n>
\nThe said GSTIN holder owns property\/resides\/carries on business in your jurisdiction
\nthe particulars of which are given hereunder: –
\n>
\nYou are requested to take early steps to realise the sum of rupees
\ndefaulter as if it were an arrear of land revenue.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nfrom the said
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC – 20
\n[See rule 158(1)]
\nApplication for Deferred Payment\/ Payment in Instalments
\n1.
\nName of the taxable person-
\n2.
\nGSTIN –
\n3.
\nPeriod
\nIn accordance with the provisions of section 80 of the Act, I request you to allow me
\nextension of time upto
\nfor payment of tax\/ other dues or to allow me to pay such
\n-instalments for reasons stated below:
\ntax\/other dues in
\nDemand ID
\nDescription
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nReasons: –
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nUpload Document
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nPlace
\nDate –
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexamined and it has not been found possible to accede to your request for the following
\nreasons:
\nReasons for rejection
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00aa
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nReference No.:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nFORM GST DRC – 22
\n[See rule 159(1)]
\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
\n(GSTIN\/ID), PAN<\/p>\n
\na registered taxable person under the > Act. Proceedings have been
\nlaunched against the aforesaid taxable pe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC – 23
\n[See rule 159(3), 159(5) & 159(6)]
\nReference No.:
\nTo
\nDate:
\nName
\nAddress
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00ab
\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
\nabove referred order, to safeguard the interest of revenue in the proceedings launched against
\nthe person. Now, there is no such proceedings pending against the defaulting person which
\nwarrants the attachment of the said accounts. Therefore, the said account may now be
\nrestored to the person concerned.
\nor
\nPlease refer to the attachment of property > attached vide above referred
\norder to safeguard the interest of revenue in the proceeding<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe State\/Central Government:
\nCurrent\/Anticipated Demand
\n(Amount in Rs.)
\nAct
\nTax
\nInterest Penalty
\nOther Dues
\nTotal Arrears
\n1
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nIn compliance of the provisions of section 88 of the Act, you are hereby directed to
\nmake sufficient provision for discharge of the current and anticipated liabilities, before the
\nfinal winding up of the company.
\nPlace:
\nDate:
\nName
\nDesignation
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 -\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad
\nReference No >
\n>
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\nFORM GST DRC – 25
\n[See rule 161]
\nReference No. in Appeal or Revision or any <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n