Uttar Pradesh Goods and Services Tax (First Amendment) Rules, 2017
KA.NI.-2-858\/XI-9(42)\/17 Dated:- 30-6-2017 Uttar Pradesh SGST
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Uttar Pradesh SGST
Uttar Pradesh SGST
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\nDocument 1Uttar Pradesh Shasan
\nSansthagat Vitta, Kar Evam Nibandhan Anubhag-2
\nIn pursuance of the provision of clause (3) of Article 348 of the Constitution, the
\nGovernor is pleased to order the publication of the following English translation of
\nGovernment notification
\nKA.NI.-2-858\/XI-9(42)\/17-U.P.GST
\nno.
\nOrder-(25)-2017 dated June 30, 2017.
\nRules-2017-
\nNOTIFICATION
\nNo.-KA.NI.-2-858\/XI-9(42)\/17-U.P.GST Rules-2017-Order-(25)
\nLucknow Dated: June 30, 2017
\nIn exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and
\nServices Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, is pleased to make the
\nfollowing rules to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-
\nTHE UTTAR PRADESH GOODS AND SERVICES TAX (FIRST AMENDMENT)
\n1.
\nR<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00e2\u0080\u009a\u00ac\u00c2\u009d, the words, brackets and figures \u00e2\u00e2\u0082\u00ac\u00c5\u0093sub-rule (2) of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ified by the Government ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ange is twenty = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntended for further = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n foreign currency, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by an air travel agent shall be deemed to be an amount calculated at the rate of five = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n quarter or part thereof, between the date of purchase and the date of disposal by the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n use for his own interest such goods or services so procured; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any fraud, willful misstatement or suppression of facts. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n accordance = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on 20 to one of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or any reason; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nclaimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n declaration under clause (b) shall be duly certified by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed in FORM GST ITC- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n urposes other than business and partly for effecting exempt supplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n partly used for the purposes of business and partly for other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he input tax at the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n i-finished and finished = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection (6) of section 18 relating = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l be taken as one per cent. of the sale value of such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(0) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax Identification Number of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ervices (central tax, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n address and Goods and Services Tax Identification Number of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er and date of the corresponding tax invoice or, as the case may = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n c) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d, and whether or not containing the address of the recipient of service but = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e, the same = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll keep and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts, registers, or any books of account = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ces. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y other information which is required for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ry registered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n required to furnish the details of inward supplies of goods or services or both = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mmon portal and the said deductee may = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of invoices or debit notes from the supplier = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n en = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s including imports, provisionally allowed under section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ommon portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l be communicated to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n laim in FORM GST MIS-1 through the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n id return so as to match the details of corresponding inward supply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and to the e-commerce operator electronically in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and a reconciliation statement, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n years; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any goods and services tax practitioner is found guilty of misconduct in connection = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent or cancellation of registration: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Register.- (1) The electronic liability register specified under sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ayment of tax, interest and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST PMT-05 for each person, liable to pay tax, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be made by a person who is not registered under the Act, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he extent of rejection, shall be credited to the electronic cash ledger by the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 4 or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vidence regarding the endorsement specified in the second proviso to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ns the maximum refund that is admissible; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n early indicating the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cordance with the provisions of sub-section (6) of section 54, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in FORM GST RFD-09 within a period of fifteen days of the receipt of such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n arty, is inconsistent with the provisions of this = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n officer of integrated tax at the Customs station shall intimate the applicant and the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n once in three = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ult, or suppression of material = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he date of receipt of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n withdrawal or, as the case may be, rejection of the application under sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n clusion of special audit, the registered person shall be informed of the findings of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ficer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9. Application to the Appellate Authority.- (1) An application to the Appellate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt to any ground of appeal; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n se may be, the Supreme Court. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f input tax credit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the State tax applicable on supply of such goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hin ninety days of the appointed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by the Council = = = = = = = =<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrule 8″ shall be substituted.
\nAmendment 6.
\nof
\nrule 21
\nIn the said rules, in rule 21, for clause (b), the following clauses shall be
\nsubstituted, namely:-
\n“(b) issues invoice or bill without supply of goods or services in
\nviolation of the provisions of the Act, or the rules made
\nthereunder; or
\n(c) violates the provisions of section 171 of the Act or the rules
\nmade thereunder.”
\nAmendment 7.
\nof
\nrule 22
\nIn the said rules, in rule 22, in sub-rule (3), the words, brackets and figure
\n“sub-rule (1) of” shall be omitted.
\nAmendment
\n8.
\nof
\nrule 24
\nAmendment 9.
\nof
\nrule 26
\nIn the said rules, in rule 24, after sub-rule (3), the following sub-rule shall
\nbe inserted, namely:-
\n“(3A) Where a certificate of registration has not been made available
\nto the applicant on the common portal within a period of fifteen days
\nfrom the date of the furnishing of information and particulars referred
\nto in clause (c) of sub-rule (2) and no notice has been iss<\/p>\n
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\n(ii) Suppliers making supplies referred to in clause (b) of paragraph 6
\nof Schedule II ;
\n(iii) Any other supplier eligible for composition levy.\u00e2\u00e2\u0082\u00ac\u009d
\nIn the said rules, in Form GST CMP-07, for the brackets, words and
\nfigures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)]
\nAmendment
\nof Form GST
\nREG-12
\n12.
\nAmendment
\nof Form GST
\nREG-25
\n13.
\nshall be substituted.
\nIn the said rules, in Form GST REG-12, for the words and figures “within
\n30 days”, the words and figures “within 90 days\u00e2\u00e2\u0082\u00ac\u009d shall be substituted.
\nIn the said rules, in Form GST REG-25,-
\n(i)
\nfor the words and letters, “Provisional ID”, the letters
\n“GSTIN” shall be substituted;
\n(ii)
\nthe words “Place” and “\u00e2\u00e2\u0082\u00ac\u009d shall be omitted.
\nInsertion of 14. 1. In the said rules, after Chapter III, the following Chapters shall be
\nChapters IV
\ninserted, namely:-
\nto XVI
\n“Chapter IV
\nDetermination of Value of Supply
\n27. Value of supply of goods or services where the consideration is not wholly in
\nm<\/p>\n
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\nfour thousand rupees, the open market value of the new phone is twenty four thousand
\nrupees.
\n(2) Where a laptop is supplied for forty thousand rupees along with the barter of a
\nprinter that is manufactured by the recipient and the value of the printer known at the
\ntime of supply is four thousand rupees but the open market value of the laptop is not
\nknown, the value of the supply of the laptop is forty four thousand rupees.
\n28. Value of supply of goods or services or both between distinct or related persons,
\nother than through an agent.-The value of the supply of goods or services or both between
\ndistinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier
\nand recipient are related, other than where the supply is made through an agent, shall-
\n(a)
\n(b)
\n(c)
\nbe the open market value of such supply;
\nif the open market value is not available, be the value of supply of
\ngoods or services of like kind and quality;
\nif the value is not determinable un<\/p>\n
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\nsupply by the said recipient.
\nIllustration: A principal supplies groundnut to his agent and the agent is supplying
\ngroundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees
\nper quintal on the day of the supply. Another independent supplier is supplying groundnuts
\nof like kind and quality to the said agent at the price of four thousand five hundred and fifty
\nrupees per quintal. The value of the supply made by the principal shall be four thousand five
\nhundred and fifty rupees per quintal or where he exercises the option, the value shall be 90
\nper cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal.
\n(b) where the value of a supply is not determinable under clause (a), the same shall be
\ndetermined by the application of rule 30 or rule 31 in that order.
\n30. Value of supply of goods or services or both based on cost.-Where the value of a
\nsupply of goods or services or both is not determinable by any of the <\/p>\n
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\nincluding money changing, shall be determined by the supplier of services in the following
\nmanner, namely:-
\n(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be
\nequal to the difference in the buying rate or the selling rate, as the case may be, and
\nthe Reserve Bank of India reference rate for that currency at that time, multiplied by
\nthe total units of currency:
\nProvided that in case where the Reserve Bank of India reference rate for
\na currency is not available, the value shall be one per cent. of the gross amount of
\nIndian Rupees provided or received by the person changing the money:
\nProvided further that in case where neither of the currencies exchanged
\nis Indian Rupees, the value shall be equal to one per cent. of the lesser of the two
\namounts the person changing the money would have received by converting any of
\nthe two currencies into Indian Rupee on that day at the reference rate provided by the
\nReserve Bank of India.
\nProvided also t<\/p>\n
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\nper cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of
\nthe basic fare in the case of international bookings of passage for travel by air.
\nExplanation. For the purposes of this sub-rule, the expression \u00e2\u00e2\u0082\u00ac\u00c5\u0093basic fare\u00e2\u00e2\u0082\u00ac\u009d means that part
\nof the air fare on which commission is normally paid to the air travel agent by the airlines.
\n(4) The value of supply of services in relation to life insurance business shall be,-
\n(a)
\nthe gross premium charged from a policy holder reduced by the amount
\nallocated for investment, or savings on behalf of the policy holder, if such an amount
\nis intimated to the policy holder at the time of supply of service;
\n(b) in case of single premium annuity policies other than (a), ten per cent. of single
\npremium charged from the policy holder; or
\n(c) in all other cases, twenty five per cent. of the premium charged from the policy
\nholder<\/p>\n
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\nperson making such repossession.
\n(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
\nwhich is redeemable against a supply of goods or services or both shall be equal to the
\nmoney value of the goods or services or both redeemable against such token, voucher,
\ncoupon, or stamp.
\n(7) The value of taxable services provided by such class of service providers as may be
\nnotified by the Government, on the recommendations of the Council, as referred to in
\nparagraph 2 of Schedule I of the said Act between distinct persons as referred to in section
\n25, where input tax credit is available, shall be deemed to be NIL.
\n33. Value of supply of services in case of pure agent.- Notwithstanding anything
\ncontained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as
\na pure agent of the recipient of supply shall be excluded from the value of supply, if <\/p>\n
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\n(d) receives only the actual amount incurred to procure such goods or services in
\naddition to the amount received for supply he provides on his own account.
\nIllustration.- Corporate services firm A is engaged to handle the legal work pertaining to the
\nincorporation of Company B. Other than its service fees, A also recovers from B,
\nregistration fee and approval fee for the name of the company paid to the Registrar of
\nCompanies. The fees charged by the Registrar of Companies for the registration and
\napproval of the name are compulsorily levied on B. A is merely acting as a pure agent in the
\npayment of those fees. Therefore, A's recovery of such expenses is a disbursement and not
\npart of the value of supply made by A to B.
\n34. Rate of exchange of currency, other than Indian rupees, for determination of
\nvalue.-
\nThe rate of exchange for the determination of the value of taxable goods or services or both
\nshall be the applicable<\/p>\n
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\nsupply are not related and the price is the sole consideration, to obtain such supply at the
\nsame time when the supply being valued is made;
\n(b) “supply of goods or services or both of like kind and quality\u00e2\u00e2\u0082\u00ac\u009d means any other
\nsupply of goods or services or both made under similar circumstances that, in respect of
\nthe characteristics, quality, quantity, functional components, materials, and the
\nreputation of the goods or services or both first mentioned, is the same as, or closely or
\nsubstantially resembles, that supply of goods or services or both.
\n36.
\nChapter V
\nInput Tax Credit
\nDocumentary requirements and conditions for claiming input tax credit.-
\n(1)The input tax credit shall be availed by a registered person, including the Input Service
\nDistributor, on the basis of any of the following documents, namely,-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\nan invoice issued by the supplier of goods or services or both in accordance with
\nthe provisions of section 31;
\nan invoice issued in accordance w<\/p>\n
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\n37. Reversal of input tax credit in the case of non-payment of consideration.-(1) A
\nregistered person, who has availed of input tax credit on any inward supply of goods or
\nservices or both, but fails to pay to the supplier thereof, the value of such supply along with
\nthe tax payable thereon, within the time limit specified in the second proviso to sub-section
\n(2) of section 16, shall furnish the details of such supply, the amount of value not paid and
\nthe amount of input tax credit availed of proportionate to such amount not paid to the
\nsupplier in FORM GSTR-2 for the month immediately following the period of one hundred
\nand eighty days from the date of the issue of the invoice:
\nProvided that the value of supplies made without consideration as specified in
\nSchedule I of the said Act shall be deemed to have been paid for the purposes of the second
\nproviso to sub-section (2) of section 16.
\n(2) The amount of input tax credit referre<\/p>\n
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\nwith the option permitted under sub-section (4) of that section, shall follow the following
\nprocedure, namely,-
\n(a) the said company or institution shall not avail the credit of,-
\n(i) the tax paid on inputs and input services that are used for non-business
\npurposes; and
\n(ii) the credit attributable to the supplies specified in sub-section (5) of section 17,
\nin FORM GSTR-2;
\n(b) the said company or institution shall avail the credit of tax paid on inputs and input
\nservices referred to in the second proviso to sub-section (4) of section 17 and not
\ncovered under clause (a);
\n(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
\nadmissible to the company or the institution and shall be furnished in FORM GSTR-
\n2;
\n(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections
\n41, 42 and 43, be credited to the electronic credit ledger of the said company or the
\ninstitution.
\n39.
\nProcedure for distribution of input tax <\/p>\n
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\nrecipients \u00e2\u00e2\u0082\u00ac\u00c2\u00a8R1', whether registered or not, from amongst the total of all the
\nrecipients to whom input tax credit is attributable, including the recipient(s)
\nwho are engaged in making exempt supply, or are otherwise not registered for
\nany reason, shall be the amount, “C1”, to be calculated by applying the
\nfollowing formula –
\nC\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081 = (t\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081\u00c3\u00c6\u0092\u00c2\u00b7T) \u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d C
\nwhere,
\n“C” is the amount of credit to be distributed,
\n“t” is the turnover, as referred to in section 20, of person R\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081 during the relevant
\nperiod, and
\n“T” is the aggregate of the turnover, during the relevant period, of all recipients
\nto whom the input service is attributable in accordance with the provisions of
\nsection 20;
\n(e) the input tax credit on account of integrated tax shall be distributed as input tax
\ncredit of integrated tax to every recipient;
\n(f) the input tax credit on account of central tax and State tax or Union territory tax
\nshall-
\n(i) in respect of a recipient located in the same Sta<\/p>\n
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\n(i) any additional amount of input tax credit on account of issuance of a debit note to
\nan Input Service Distributor by the supplier shall be distributed in the manner and
\nsubject to the conditions specified in clauses (a) to (f) and the amount attributable to
\nany recipient shall be calculated in the manner provided in clause (d) and such credit
\nshall be distributed in the month in which the debit note is included in the return in
\nFORM GSTR-6;
\n(j) any input tax credit required to be reduced on account of issuance of a credit note to
\nthe Input Service Distributor by the supplier shall be apportioned to each recipient in
\nthe same ratio in which the input tax credit contained in the original invoice was
\ndistributed in terms of clause (d), and the amount so apportioned shall be-
\n(i) reduced from the amount to be distributed in the month in which the credit
\nnote is included in the return in FORM GSTR-6; or
\n(ii) added to the output tax liability of the recipient where the amou<\/p>\n
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\nin stock or inputs contained in semi-finished or finished goods held in stock, or the credit
\nclaimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said
\nsub-section, shall be subject to the following conditions, namely,-
\n(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section
\n(1) of section 18, shall be claimed after reducing the tax paid on such capital goods
\nby five percentage points per quarter of a year or part thereof from the date of the
\ninvoice or such other documents on which the capital goods were received by the
\ntaxable person.
\n(b) the registered person shall within a period of thirty days from the date of his
\nbecoming eligible to avail the input tax credit under sub-section (1) of section 18
\nshall make a declaration, electronically, on the common portal in FORM GST ITC-
\n01 to the effect that he is eligible to avail<\/p>\n
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\na practicing chartered accountant or a cost accountant if the aggregate value of the
\nclaim on account of central tax, State tax, Union territory tax and integrated tax
\nexceeds two lakh rupees;
\n(e) the input tax credit claimed in accordance with the provisions of clauses (c) and
\n(d) of sub-section (1) of section 18 shall be verified with the corresponding details
\nfurnished by the corresponding supplier in FORM GSTR-1 or as the case may be,
\nin FORM GSTR- 4, on the common portal.
\n(2) The amount of credit in the case of supply of capital goods or plant and machinery, for
\nthe purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on
\nthe said goods at the rate of five percentage points for every quarter or part thereof from the
\ndate of the issue of the invoice for such goods.
\n41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a
\nbusiness. (1) A registered person shall, in the even<\/p>\n
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\n02 shall be credited to his electronic credit ledger.
\n(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee
\nin his books of account.
\n42. Manner of determination of input tax credit in respect of inputs or input services
\nand reversal thereof.- (1) The input tax credit in respect of inputs or input services, which
\nattract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used
\nfor the purposes of business and partly for other purposes, or partly used for effecting
\ntaxable supplies including zero rated supplies and partly for effecting exempt supplies, shall
\nbe attributed to the purposes of business or for effecting taxable supplies in the following
\nmanner, namely,-
\n(a)
\nthe total input tax involved on inputs and input services in a tax period, be
\ndenoted as 'T';
\n(b) the amount of input tax, out of 'T', attributable to inputs and input services
\nintended to be used exclusively for the purposes other th<\/p>\n
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\ncalled common credit, be denoted as 'C2' and calculated as-
\nC\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 = C\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081- T4;
\n(i) the amount of input tax credit attributable towards exempt supplies, be denoted as
\n'D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081' and calculated as-
\nwhere,
\nD\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081= (E\u00c3\u00c6\u0092\u00c2\u00b7F) \u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d C\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1
\n'E' is the aggregate value of exempt supplies during the tax period, and
\n'F' is the total turnover in the State of the registered person during the tax period:
\nProvided that where the registered person does not have any turnover during the said
\ntax period or the aforesaid information is not available, the value of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8E\/F' shall be
\ncalculated by taking values of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8E' and 'F' of the last tax period for which the details
\nof such turnover are available, previous to the month during which the said value of
\n'E\/F' is to be calculated;
\nExplanation: For the purposes of this clause, it is hereby clarified that the aggregate
\nvalue of exempt supplies and the total turnover shall exclude the amount of any duty
\nor tax levied under entry 84<\/p>\n
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\nhas been identified and segregated at the invoice level by the registered person, the
\nsame shall be included in 'T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081' and 'T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1' respectively, and the remaining amount of
\ncredit on such inputs or input services shall be included in \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T4'.
\n(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the
\nfinancial year before the due date for furnishing of the return for the month of September
\nfollowing the end of the financial year to which such credit relates, in the manner specified
\nin the said sub-rule and-
\n(a) where the aggregate of the amounts calculated finally in respect of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081' and 'D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1' exceeds
\nthe aggregate of the amounts determined under sub-rule (1) in respect of 'D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081' and 'D2', such
\nexcess shall be added to the output tax liability of the registered person in the month not
\nlater than the month of September following the end of the financial ye<\/p>\n
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\npurposes, or partly used for effecting taxable supplies including zero rated supplies and
\npartly for effecting exempt supplies, shall be attributed to the purposes of business or for
\neffecting taxable supplies in the following manner, namely,-
\n(a) the amount of input tax in respect of capital goods used or intended to be used
\nexclusively for non-business purposes or used or intended to be used exclusively for
\neffecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be
\ncredited to his electronic credit ledger;
\n(b) the amount of input tax in respect of capital goods used or intended to be used
\nexclusively for effecting supplies other than exempted supplies but including zero-
\nrated supplies shall be indicated in FORM GSTR-2 and shall be credited to the
\nelectronic credit ledger;
\n(c) the amount of input tax in respect of capital goods not covered under clauses (a)
\nand (b), denoted as 'A', shall be credited to t<\/p>\n
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\nrate of five percentage points for every quarter or part thereof shall be added to the
\naggregate value 'T';
\n(e) the amount of input tax credit attributable to a tax period on common capital goods
\nduring their useful life, be denoted as \u00e2\u00e2\u0082\u00ac\u00c2\u00a8Tm' and calculated as-
\nTm= Tc\u00c3\u00c6\u0092\u00c2\u00b760
\n(f) the amount of input tax credit, at the beginning of a tax period, on all common
\ncapital goods whose useful life remains during the tax period, be denoted as 'Tr'
\nand shall be the aggregate of 'T' for all such capital goods;
\n(g) the amount of common credit attributable towards exempted supplies, be denoted
\nas 'Te', and calculated as-
\nwhere,
\nTe= (E\u00c3\u00c6\u0092\u00c2\u00b7F) x Tr
\n'E' is the aggregate value of exempt supplies, made, during the tax period, and
\n'F' is the total turnover of the registered person during the tax period:
\nProvided that where the registered person does not have any turnover during the said
\ntax period or the aforesaid information is not available, the value of \u00e2\u00e2\u0082\u00ac\u00c2\u00a8E\/F' shall be
\ncalcul<\/p>\n
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\ngoods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4)
\nof section 18 or sub-section (5) of section 29, be determined in the following manner,
\nnamely,-
\n(a) for inputs held in stock and inputs contained in semi-finished and finished goods
\nheld in stock, the input tax credit shall be calculated proportionately on the basis of
\nthe corresponding invoices on which credit had been availed by the registered
\ntaxable person on such inputs;
\n(b) for capital goods held in stock, the input tax credit involved in the remaining useful
\nlife in months shall be computed on pro-rata basis, taking the useful life as five
\nyears.
\nIllustration
\nCapital goods have been in use for 4 years, 6 month and 15 days.
\nThe useful remaining life in months= 5 months ignoring a part of the month
\nInput tax credit taken on such capital goods= C
\nInput tax credit attributable to remaining useful life = C multiplied by 5\/60
\n(2) The amount, as specified in sub-rule<\/p>\n
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\nto capital goods shall be determined in the same manner as specified in clause (b) of sub-
\nrule (1) and the amount shall be determined separately for input tax credit of IGST and
\nCGST:
\nProvided that where the amount so determined is more than the tax determined on
\nthe transaction value of the capital goods, the amount determined shall form part of the
\noutput tax liability and the same shall be furnished in FORM GSTR-1.
\n45. Conditions and restrictions in respect of inputs and capital goods sent to the job
\nworker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker
\nunder the cover of a challan issued by the principal, including where such goods are sent
\ndirectly to a job-worker.
\n(2) The challan issued by the principal to the job worker shall contain the details specified in
\nrule 55.
\n(3) The details of challans in respect of goods dispatched to a job worker or received from a
\njob worker or sent from one job worker to anot<\/p>\n
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\nsecurity.
\nChapter VI
\nTAX INVOICE, CREDIT AND DEBIT NOTES
\n46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by
\nthe registered person containing the following particulars, namely,-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\n(f)
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters-
\nhyphen or dash and slash symbolised as “-” and “\/” respectively, and any
\ncombination thereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number or Unique
\nIdentity Number, if registered, of the recipient;
\nname and address of the recipient and the address of delivery, along with the
\nname of the State and its code, if such recipient is un-registered and where the
\nvalue of the taxable supply is fifty thousand rupe<\/p>\n
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\naddress of delivery where the same is different from the place of supply;
\n(p)
\nwhether the tax is payable on reverse charge basis; and
\n(q)
\nsignature or digital signature of the supplier or his authorised representative:
\nProvided that the Board may, on the recommendations of the Council, by
\nnotification, specify-
\n(i)
\nthe number of digits of Harmonised System of Nomenclature code for goods
\nor services that a class of registered persons shall be required to mention, for such
\nperiod as may be specified in the said notification; and
\n(ii)
\nthe class of registered persons that would not be required to mention the
\nHarmonised System of Nomenclature code for goods or services, for such period as
\nmay be specified in the said notification:
\nProvided further that where an invoice is required to be issued under clause
\n(f) of sub-section (3) of section 31, a registered person may issue a consolidated
\ninvoice at the end of a month for supplies covered under sub-section (4) of section 9,
\nthe aggregat<\/p>\n
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\n47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of the
\ntaxable supply of services, shall be issued within a period of thirty days from the date of
\nthe supply of service:
\nProvided that where the supplier of services is an insurer or a banking company or a
\nfinancial institution, including a non-banking financial company, the period within which
\nthe invoice or any document in lieu thereof is to be issued shall be forty five days from the
\ndate of the supply of service:
\nProvided further that an insurer or a banking company or a financial institution,
\nincluding a non-banking financial company, or a telecom operator, or any other class of
\nsupplier of services as may be notified by the Government on the recommendations of the
\nCouncil, making taxable supplies of services between distinct persons as specified in section
\n25, may issue the invoice before or at the time such supplier records the same in his books of
\naccount or before the expiry of the qua<\/p>\n
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\nsupplier;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters
\nhyphen or dash and slash symbolised as \u00e2\u00e2\u0082\u00ac\u00c5\u0093-\u00e2\u00e2\u0082\u00ac\u009d and \u00e2\u00e2\u0082\u00ac\u00c5\u0093\/\u00e2\u00e2\u0082\u00ac\u009d respectively, and any
\ncombination thereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number or Unique
\nIdentity Number, if registered, of the recipient;
\nHarmonised System of Nomenclature Code for goods or services;
\n(f)
\n(h)
\ndescription of goods or services or both;
\nvalue of supply of goods or services or both taking into account discount or
\nabatement, if any; and
\nsignature or digital signature of the supplier or his authorised representative:
\nProvided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of
\nsupply issued under this rule:
\nProvided further that any tax invoice or any other similar document issued under any
\nother Act for the time being in <\/p>\n
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\nState tax, integrated tax, Union territory tax or cess);
\n(i)
\nplace of supply along with the name of State and its code, in case of a supply
\nin the course of inter-State trade or commerce;
\n(j)
\nwhether the tax is payable on reverse charge basis; and
\n(k)
\nsignature or digital signature of the supplier or his authorised representative:
\nProvided that where at the time of receipt of advance,-
\n(i)
\nthe rate of tax is not determinable, the tax shall be paid at the rate of
\neighteen per cent.;
\n(ii) the nature of supply is not determinable, the same shall be treated as
\ninter-State supply.
\n51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of
\nsection 31 shall contain the following particulars, namely:-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters-
\nhyp<\/p>\n
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\nsupplier if registered;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters-
\nhyphen or dash and slash symbolised as \u00e2\u00e2\u0082\u00ac\u00c5\u0093-\u00e2\u00e2\u0082\u00ac\u009d and \u00e2\u00e2\u0082\u00ac\u00c5\u0093\/\u00e2\u00e2\u0082\u00ac\u009d respectively, and any
\ncombination thereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number of the
\nrecipient;
\n(c)
\n(d)
\n(e)
\ndescription of goods or services;
\n(f)
\namount paid;
\n(g)
\nrate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
\n(h)
\namount of tax payable in respect of taxable goods or services (central tax,
\nState tax, integrated tax, Union territory tax or cess);
\n(i)
\nplace of supply along with the name of State and its code, in case of a supply
\nin the course of inter-State trade or commerce; and
\n(j)
\nsignature or digital signature of the supplier or his authorised representative.
\n53. Revised t<\/p>\n
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\nbe, bill of supply;
\n(i)
\nvalue of taxable supply of goods or services, rate of tax and the amount of the
\ntax credited or, as the case may be, debited to the recipient; and
\n(j)
\nsignature or digital signature of the supplier or his authorised representative.
\n(2)
\nEvery registered person who has been granted registration with effect from a date
\nearlier than the date of issuance of certificate of registration to him, may issue revised tax
\ninvoices in respect of taxable supplies effected during the period starting from the effective
\ndate of registration till the date of the issuance of the certificate of registration:
\nProvided that the registered person may issue a consolidated revised tax invoice in
\nrespect of all taxable supplies made to a recipient who is not registered under the Act during
\nsuch period:
\nProvided further that in the case of inter-State supplies, where the value of a supply
\ndoes not exceed two lakh and fifty th<\/p>\n
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\ndate of its issue;
\n(d)
\nname, address and Goods and Services Tax Identification Number of the
\nrecipient to whom the credit is distributed;
\n(e)
\namount of the credit distributed; and
\n(f)
\nsignature or digital signature of the Input Service Distributor or his authorised
\nrepresentative:
\nProvided that where the Input Service Distributor is an office of a banking company
\nor a financial institution, including a non-banking financial company, a tax invoice shall
\ninclude any document in lieu thereof, by whatever name called, whether or not serially
\nnumbered but containing the information as mentioned above.
\n(2) Where the supplier of taxable service is an insurer or a banking company or a
\nfinancial institution, including a non-banking financial company, the said supplier shall
\nissue a tax invoice or any other document in lieu thereof, by whatever name called, whether
\nissued or made available, physically or electronically whether or not serially numbered, and
\nwhether or not containing the addres<\/p>\n
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\ncontaining other information as mentioned under rule 46.
\n(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the
\ndocuments issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
\n55. Transportation of goods without issue of invoice.- (1) For the purposes of-
\n(a)
\n(b)
\n(c)
\n(d)
\nsupply of liquid gas where the quantity at the time of removal from the place
\nof business of the supplier is not known,
\ntransportation of goods for job work,
\ntransportation of goods for reasons other than by way of supply, or
\nsuch other supplies as may be notified by the Board,
\nthe consigner may issue a delivery challan, serially numbered not exceeding sixteen
\ncharacters, in one or multiple series, in lieu of invoice at the time of removal of goods for
\ntransportation, containing the following details, namely:-
\n(i) date and number of the delivery challan;
\n=:
\nname, address and Goods and Services Tax <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be declared as specified in rule 138.
\nWhere the goods being transported are for the purpose of supply to the recipient but
\nthe tax invoice could not be issued at the time of removal of goods for the purpose of
\nsupply, the supplier shall issue a tax invoice after delivery of goods.
\nWhere the goods are being transported in a semi knocked down or completely
\nknocked down condition –
\n(a)
\n(b)
\nthe supplier shall issue the complete invoice before dispatch of the first
\nconsignment;
\nthe supplier shall issue a delivery challan for each of the subsequent
\nconsignments, giving reference of the invoice;
\n(c)
\n(d)
\neach consignment shall be accompanied by copies of the corresponding
\ndelivery challan along with a duly certified copy of the invoice; and
\nthe original copy of the invoice shall be sent along with the last consignment.
\nChapter VII
\nAccounts and Records
\n56. Maintenance of accounts by registered persons.- (1) Every registered person shall
\nkeep and maintain, in addition to the pa<\/p>\n
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\nmaintain an account, containing the details of tax payable (including tax payable in
\naccordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax
\ncollected and paid, input tax, input tax credit claimed, together with a register of tax invoice,
\ncredit notes, debit notes, delivery challan issued or received during any tax period.
\n(5) Every registered person shall keep the particulars of –
\n(a)
\n(b)
\n(c)
\nnames and complete addresses of suppliers from whom he has received the goods
\nor services chargeable to tax under the Act;
\nnames and complete addresses of the persons to whom he has supplied goods or
\nservices, where required under the provisions of this Chapter;
\nthe complete address of the premises where goods are stored by him, including
\ngoods stored during transit along with the particulars of the stock stored therein.
\n(6) If any taxable goods are found to be stored at any place(s) other than those declared
\nunder sub-rule (5) without the cover of any<\/p>\n
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\nbelonging to a registered person are found at any premises other than those mentioned in the
\ncertificate of registration, they shall be presumed to be maintained by the said registered
\nperson.
\n(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
\n(a) particulars of authorisation received by him from each principal to receive or
\nsupply goods or services on behalf of such principal separately;
\n(b) particulars including description, value and quantity (wherever applicable) of goods
\nor services received on behalf of every principal;
\n(c) particulars including description, value and quantity (wherever applicable) of goods
\nor services supplied on behalf of every principal;
\n(d) details of accounts furnished to every principal; and
\n(e)
\ntax paid on receipts or on supply of goods or services effected on behalf of every
\nprincipal.
\n(12) Every registered person manufacturing goods shall maintain monthly production
\naccou<\/p>\n
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\n(15) The records under the provisions of this Chapter may be maintained in electronic form
\nand the record so maintained shall be authenticated by means of a digital signature.
\n(16) Accounts maintained by the registered person together with all invoices, bills of supply,
\ncredit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and
\noutward supply shall be preserved for the period as provided in section 36 and shall, where
\nsuch accounts and documents are maintained manually, be kept at every related place of
\nbusiness mentioned in the certificate of registration and shall be accessible at every related
\nplace of business where such accounts and documents are maintained digitally.
\n(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
\nforwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered
\nperson shall maintain true and correct records in respect of such goods handled by him on\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch access along with a sample copy in print form of the information stored in such files.
\n58.
\nRecords to be maintained by owner or operator of godown or warehouse and
\ntransporters.- (1) Every person required to maintain records and accounts in accordance
\nwith the provisions of sub-section (2) of section 35, if not already registered under the Act,
\nshall submit the details regarding his business electronically on the common portal in
\nFORM GST ENR-01, either directly or through a Facilitation Centre notified by the
\nCommissioner and, upon validation of the details furnished, a unique enrolment number
\nshall be generated and communicated to the said person.
\n(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory
\nshall be deemed to be enrolled in the State or Union territory.
\n(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details
\nfurnished in FORM GST ENR-01 electronically <\/p>\n
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\nperson, other than a person referred to in section 14 of the Integrated Goods and Services
\nTax Act, 2017, required to furnish the details of outward supplies of goods or services or
\nboth under section 37, shall furnish such details in FORM GSTR-1 electronically through
\nthe common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2)
\nThe details of outward supplies of goods or services or both furnished in FORM
\nGSTR-1 shall include the
\n(a) invoice wise details of all –
\n(i) inter-State and intra-State supplies made to the registered persons; and
\n(ii) inter-State supplies with invoice value more than two and a half lakh
\nrupees made to the unregistered persons;
\n(b) consolidated details of all –
\n(i) intra-State supplies made to unregistered persons for each rate of tax; and
\n(ii) State wise inter-State supplies with invoice value upto two and a half lakh
\nrupees made to unregistered persons for each rate of tax;
\n(c) debit and credit notes, if<\/p>\n
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\nreceived during a tax period under sub-section (2) of section 38 shall, on the basis of details
\ncontained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as
\nspecified in sub-section (1) of the said section and furnish the same in FORM GSTR-2
\nelectronically through the common portal, either directly or from a Facilitation Centre
\nnotified by the Commissioner, after including therein details of such other inward supplies,
\nif any, required to be furnished under sub-section (2) of section 38.
\n(2)
\nEvery registered person shall furnish the details, if any, required under sub-section
\n(5) of section 38 electronically in FORM GSTR-2.
\n(3) The registered person shall specify the inward supplies in respect of which he is not
\neligible, either fully or partially, for input tax credit in FORM GSTR-2 where such
\neligibility can be determined at the invoice level.
\n(4)
\nThe registered person shall declare th<\/p>\n
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\ninclude the same in FORM GSTR-2.
\n(7)
\nThe details of tax collected at source furnished by an e-commerce operator under
\nsection 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of
\nFORM GSTR 2A electronically through the common portal and such person may include
\nthe same in FORM GSTR-2.
\n(8)
\nThe details of inward supplies of goods or services or both furnished in FORM
\nGSTR-2 shall include the –
\n61.
\n(a) invoice wise details of all inter-State and intra-State supplies received from
\nregistered persons or unregistered persons;
\n(b) import of goods and services made; and
\n(c) debit and credit notes, if any, received from supplier.
\nForm and manner of submission of monthly return.- (1) Every registered person
\nother than a person referred to in section 14 of the Integrated Goods and Services Tax Act,
\n2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax
\nunder section 10 or section 51 or, as the ca<\/p>\n
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\nPart B of the return in FORM GSTR-3 and such return shall be deemed to be an
\napplication filed under section 54.
\n(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37
\nand in FORM GSTR-2 under section 38 has been extended and the circumstances so
\nwarrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such
\nmanner and subject to such conditions as may be notified by the Commissioner.
\n62. Form and manner of submission of quarterly return by the composition
\nsupplier.- (1) Every registered person paying tax under section 10 shall, on the basis of
\ndetails contained in FORM GSTR-4A, and where required, after adding, correcting or
\ndeleting the details, furnish the quarterly return in FORM GSTR-4 electronically through
\nthe common portal, either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2)
\nEvery registered person furnishing the return under sub-rule (1) shall discharge his
\nliability towards tax, interest, penalty,<\/p>\n
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\nfor the period prior to his opting for the composition scheme.
\n(5) A registered person opting to withdraw from the composition scheme at his own motion
\nor where option is withdrawn at the instance of the proper officer shall, where required,
\nfurnish the details relating to the period prior to his opting for payment of tax under section
\n9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending
\nSeptember of the succeeding financial year or furnishing of annual return of the preceding
\nfinancial year, whichever is earlier.
\n63. Form and manner of submission of return by non-resident taxable person.-
\nEvery registered non-resident taxable person shall furnish a return in FORM GSTR-5
\nelectronically through the common portal, either directly or through a Facilitation Centre
\nnotified by the Commissioner, including therein the details of outward supplies and inward
\nsupplies and shall pay the tax, interest, penalty, fees or an<\/p>\n
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\nreceived and those issued under section 20, through the common portal either directly or
\nfrom a Facilitation Centre notified by the Commissioner.
\n66. Form and manner of submission of return by a person required to deduct tax at
\nsource. (1) Every registered person required to deduct tax at source under section 51
\n(hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7
\nelectronically through the common portal either directly or from a Facilitation Centre
\nnotified by the Commissioner.
\n(2) The details furnished by the deductor under sub-rule (1) shall be made available
\nelectronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-
\n4A on the common portal after the due date of filing of FORM GSTR-7.
\n(3) The certificate referred to in sub-section (3) of section 51 shall be made available
\nelectronically to the deductee on the common portal in FORM GSTR-7A on the basis of the
\nreturn furnished under sub-rule (1).
\n67. Form and manner of submiss<\/p>\n
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\n41, shall be matched under section 42 after the due date for furnishing the return in FORM
\nGSTR-3-
\nGoods and Services Tax Identification Number of the supplier;
\nGoods and Services Tax Identification Number of the recipient;
\ninvoice or debit note number;
\n(b)
\n(c)
\n(d)
\n(e)
\ntax amount:
\ninvoice or debit note date; and
\nProvided that where the time limit for furnishing FORM GSTR-1 specified under
\nsection 37 and FORM GSTR-2 specified under section 38 has been extended, the date of
\nmatching relating to claim of input tax credit shall also be extended accordingly:
\nProvided further that the Commissioner may, on the recommendations of the Council,
\nby order, extend the date of matching relating to claim of input tax credit to such date as
\nmay be specified therein.
\nExplanation. For the purposes of this rule, it is hereby declared that
\n–
\n(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-
\n2 that were accepted b<\/p>\n
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\n71.
\nCommunication and rectification of discrepancy in claim of input tax credit and
\nreversal of claim of input tax credit.- (1) Any discrepancy in the claim of input tax credit
\nin respect of any tax period, specified in sub-section (3) of section 42 and the details of
\noutput tax liable to be added under sub-section (5) of the said section on account of
\ncontinuation of such discrepancy, shall be made available to the recipient making such claim
\nelectronically in FORM GST MIS-1 and to the supplier electronically in FORM GST
\nMIS-2 through the common portal on or before the last date of the month in which the
\nmatching has been carried out.
\n(2)
\nA supplier to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of outward supplies to be furnished for the month in
\nwhich the discrepancy is made available.
\n(3)
\nA recipient to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the state<\/p>\n
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\nregistered person in FORM GST MIS-1 electronically through the common portal.
\n73.
\nMatching of claim of reduction in the output tax liability .-The following details
\nrelating to the claim of reduction in output tax liability shall be matched under section 43
\nafter the due date for furnishing the return in FORM GSTR-3, namely:-
\nGoods and Services Tax Identification Number of the supplier;
\nGoods and Services Tax Identification Number of the recipient;
\ncredit note number;
\n(a)
\n(b)
\n(c)
\n(d)
\ncredit note date; and
\n(e)
\ntax amount:
\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37 and
\nFORM GSTR-2 under section 38 has been extended, the date of matching of claim of
\nreduction in the output tax liability shall be extended accordingly:
\nProvided further that the Commissioner may, on the recommendations of the Council,
\nby order, extend the date of matching relating to claim of reduction in output tax liability to
\nsuch date as may be specified therei<\/p>\n
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\n(2) The claim of reduction in output tax liability in respect of any tax period which had
\nbeen communicated as mis-matched but is found to be matched after rectification by the
\nsupplier or recipient shall be finally accepted and made available electronically to the person
\nmaking such claim in FORM GST MIS-1 through the common portal.
\n75. Communication and rectification of discrepancy in reduction in output tax
\nliability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction
\nin output tax liability, specified in sub-section (3) of section 43, and the details of output tax
\nliability to be added under sub-section (5) of the said section on account of continuation of
\nsuch discrepancy, shall be made available to the registered person making such claim
\nelectronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-
\n2 through the common portal on or before the last date of the month in which the matc<\/p>\n
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\ndeclared by the recipient;
\n(ii) rectification by the recipient means adding or correcting the details of an inward
\nsupply so as to match the details of corresponding outward supply declared by the
\nsupplier.
\n76. Claim of reduction in output tax liability more than once.- The duplication of
\nclaims for reduction in output tax liability in the details of outward supplies shall be
\ncommunicated to the registered person in FORM GST MIS-1 electronically through the
\ncommon portal.
\n77. Refund of interest paid on reclaim of reversals.- The interest to be refunded under
\nsub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the
\nregistered person in his return in FORM GSTR-3 and shall be credited to his electronic
\ncash ledger in FORM GST PMT-05 and the amount credited shall be available for payment
\nof any future liability towards interest or the taxable person may claim refund of the amount
\nunder section<\/p>\n
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\nFORM GST MIS-4 on the common portal on or before the last date of the month in which
\nthe matching has been carried out.
\n(2)
\nA supplier to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of outward supplies to be furnished for the month in
\nwhich the discrepancy is made available.
\n(3) An operator to whom any discrepancy is made available under sub-rule (1) may
\nmake suitable rectifications in the statement to be furnished for the month in which the
\ndiscrepancy is made available.
\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount
\nto the extent of discrepancy shall be added to the output tax liability of the supplier in his
\nreturn in FORM GSTR-3 for the month succeeding the month in which the details of
\ndiscrepancy are made available and such addition to the output tax liability and interest
\npayable thereon shall be made available to the supplie<\/p>\n
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\nduly certified, in FORM GSTR-9C, electronically through the common portal either
\ndirectly or through a Facilitation Centre notified by the Commissioner.
\n81. Final return.- Every registered person required to furnish a final return under
\nsection 45, shall furnish such return electronically in FORM GSTR-10 through the common
\nportal either directly or through a Facilitation Centre notified by the Commissioner.
\n82. Details of inward supplies of persons having Unique Identity Number.- (1) Every
\nperson who has been issued a Unique Identity Number and claims refund of the taxes paid
\non his inward supplies, shall furnish the details of such supplies of taxable goods or services
\nor both electronically in FORM GSTR-11, along with application for such refund claim,
\nthrough the common portal either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2)
\nEvery person who has been issued a Unique Identity Number for purposes other than
\nrefund of t<\/p>\n
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\n(b) that he has enrolled as a sales tax practitioner or tax return preparer under
\nthe existing law for a period of not less than five years;
\n(c) he has passed,
\n(i) a graduate or postgraduate degree or its equivalent
\nexamination having a degree in Commerce, Law, Banking including Higher
\nAuditing, or Business Administration or Business Management from any
\nIndian University established by any law for the time being in force; or
\n(ii) a degree examination of any Foreign University recognised by
\nany Indian University as equivalent to the degree examination mentioned in
\nsub-clause (i); or
\n(iii) any other examination notified by the Government, on the
\nrecommendation of the Council, for this purpose; or
\n(iv) has passed any of the following examinations, namely:-
\n(a) final examination of the Institute of Chartered
\nAccountants of India; or
\n(b) final examination of the Institute of Cost Accountants
\nof India; or
\n(c) final examination of the Institute of Company
\nSecretaries of India.
\n(2) <\/p>\n
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\nwith any proceedings under the Act, the authorised officer may, after giving him a notice to
\nshow cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable
\nopportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth
\nbe disqualified under section 48 to function as a goods and services tax practitioner.
\n(5) Any person against whom an order under sub-rule (4) is made may, within thirty
\ndays from the date of issue of such order, appeal to the Commissioner against such order.
\n(6) Any registered person may, at his option, authorise a goods and services tax
\npractitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
\nauthorisation in FORM GST PCT-05 and the goods and services tax practitioner so
\nauthorised shall be allowed to undertake such tasks as indicated in the said authorisation
\nduring the period of authorisation.
\n(7)
\nWhere a statem<\/p>\n
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\nProvided that where any application relating to a claim for refund or an application
\nfor amendment or cancellation of registration has been submitted by the goods and services
\ntax practitioner authorised by the registered person, a confirmation shall be sought from the
\nregistered person and the application submitted by the said practitioner shall be made
\navailable to the registered person on the common portal and such application shall not be
\nproceeded with further until the registered person gives his consent to the same.
\n(9)
\nAny registered person opting to furnish his return through a goods and services tax
\npractitioner shall-
\n(a) give his consent in FORM GST PCT-05 to any goods and services tax
\npractitioner to prepare and furnish his return; and
\n(b)
\nbefore confirming submission of any statement prepared by the goods and
\nservices tax practitioner, ensure that the facts mentioned in the return are true and
\ncorrect.
\nThe goods and services tax practi<\/p>\n
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\nsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable
\nto pay tax, interest, penalty, late fee or any other amount on the common portal and all
\namounts payable by him shall be debited to the said register.
\n(2) The electronic liability register of the person shall be debited by-
\n(a) the amount payable towards tax, interest, late fee or any other amount
\npayable as per the return furnished by the said person;
\n(b) the amount of tax, interest, penalty or any other amount payable as
\ndetermined by a proper officer in pursuance of any proceedings under the Act or as
\nascertained by the said person;
\n(c)
\nthe amount of tax and interest payable as a result of mismatch under section
\n42 or section 43 or section 50; or
\n(d)
\nany amount of interest that may accrue from time to time.
\n(3) Subject to the provisions of section 49, payment of every liability by a registered
\nperson as per his return shall be<\/p>\n
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\npenalty specified in the show cause notice or demand order and the electronic liability
\nregister shall be credited accordingly.
\n(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger,
\ncommunicate the same to the officer exercising jurisdiction in the matter, through the
\ncommon portal in FORM GST PMT-04.
\n86.
\nElectronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in
\nFORM GST PMT-02 for each registered person eligible for input tax credit under the Act
\non the common portal and every claim of input tax credit under the Act shall be credited to
\nthe said ledger.
\n(2)
\nThe electronic credit ledger shall be debited to the extent of discharge of any liability
\nin accordance with the provisions of section 49.
\n(3)
\nWhere a registered person has claimed refund of any unutilized amount from the
\nelectronic credit ledger in accordance with the provisions of section 54, the amount to the
\nextent of the claim shall<\/p>\n
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\ninterest, penalty, late fee or any other amount, on the common portal for crediting the
\namount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or
\nany other amount.
\n(2)
\nAny person, or a person on his behalf, shall generate a challan in FORM GST
\nPMT-06 on the common portal and enter the details of the amount to be deposited by him
\ntowards tax, interest, penalty, fees or any other amount.
\n(3) The deposit under sub-rule (2) shall be made through any of the following modes,
\nnamely:-
\n(i) Internet Banking through authorised banks;
\n(ii)
\nCredit card or Debit card through the authorised bank;
\n(iii)
\nbank; or
\n(iv)
\nNational Electronic Fund Transfer or Real Time Gross Settlement from any
\nOver the Counter payment through authorised banks for deposits up to ten
\nthousand rupees per challan per tax period, by cash, cheque or demand draft:
\nProvided that the restriction for deposit up to ten thousand rupees per challan in cas<\/p>\n
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\nshall be made on the basis of a temporary identification number generated through the
\ncommon portal.
\n(5)
\nWhere the payment is made by way of National Electronic Fund Transfer or Real
\nTime Gross Settlement mode from any bank, the mandate form shall be generated along
\nwith the challan on the common portal and the same shall be submitted to the bank from
\nwhere the payment is to be made:
\nProvided that the mandate form shall be valid for a period of fifteen days from the
\ndate of generation of challan.
\n(6)
\nOn successful credit of the amount to the concerned government account maintained
\nin the authorised bank, a Challan Identification Number shall be generated by the collecting
\nbank and the same shall be indicated in the challan.
\n(7)
\nOn receipt of the Challan Identification Number from the collecting bank, the said
\namount shall be credited to the electronic cash ledger of the person on whose behalf the
\ndeposit has been made and the com<\/p>\n
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\nproper officer by an order made in FORM GST PMT-03.
\n(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
\ncommunicate the same to the officer exercising jurisdiction in the matter, through the
\ncommon portal in FORM GST PMT-04.
\nExplanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
\nExplanation 2.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c For the purpose of this rule, it is hereby clarified that a refund shall be
\ndeemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking
\nto the proper officer that he shall not file an appeal.
\n88. Identification number for each transaction.- (1) A unique identification number shall
\nbe generated at the common portal for each debit or credit to the electronic cash or credit
\nledger, as the case may be.
\n(2)
\nThe unique identification number relating to discharge of any liability shall be
\nindicated in th<\/p>\n
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\nFORM GSTR-7, as the case may be:
\nProvided further that in respect of supplies to a Special Economic Zone unit or a
\nSpecial Economic Zone developer, the application for refund shall be filed by the –
\n(a) supplier of goods after such goods have been admitted in full in the Special
\nEconomic Zone for authorised operations, as endorsed by the specified officer of
\nthe Zone;
\n(b) supplier of services along with such evidence regarding receipt of services for
\nauthorised operations as endorsed by the specified officer of the Zone:
\nProvided also that in respect of supplies regarded as deemed exports, the application
\nshall be filed by the recipient of deemed export supplies:
\nProvided also that refund of any amount, after adjusting the tax payable by the
\napplicant out of the advance tax deposited by him under section 27 at the time of
\nregistration, shall be claimed in the last return required to be furnished by him.
\n(2) The application under sub-rule (1) shall be accompanied by any of the foll<\/p>\n
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\nsub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit
\nor a Special Economic Zone developer;
\n(e) a statement containing the number and date of invoices, the evidence
\nregarding the endorsement specified in the second proviso to sub-rule (1) and the
\ndetails of payment, along with the proof thereof, made by the recipient to the
\nsupplier for authorised operations as defined under the Special Economic Zone Act,
\n2005, in a case where the refund is on account of supply of services made to a
\nSpecial Economic Zone unit or a Special Economic Zone developer;
\n(f) a declaration to the effect that the Special Economic Zone unit or the Special
\nEconomic Zone developer has not availed the input tax credit of the tax paid by the
\nsupplier of goods or services or both, in a case where the refund is on account of
\nsupply of goods or services made to a Special Economic Zone unit or a Special
\nEconomic Zone devel<\/p>\n
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\n(1) a declaration to the effect that the incidence of tax, interest or any other
\namount claimed as refund has not been passed on to any other person, in a case
\nwhere the amount of refund claimed does not exceed two lakh rupees:
\nProvided that a declaration is not required to be furnished in respect of the
\ncases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of
\nsub-section (8) of section 54;
\n(3)
\n(m)
\na Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered
\naccountant or a cost accountant to the effect that the incidence of tax, interest or any
\nother amount claimed as refund has not been passed on to any other person, in a case
\nwhere the amount of refund claimed exceeds two lakh rupees:
\nProvided that a certificate is not required to be furnished in respect of cases
\ncovered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
\nsection (8) of section 54;
\nExplanation. For the purposes of this rule-
\n(i)
\n(ii)
\nin case<\/p>\n
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\n(B) “Net ITC” means input tax credit availed on inputs and input services during the
\nrelevant period;
\n(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply
\nof goods made during the relevant period without payment of tax under bond or
\nletter of undertaking;
\n(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply
\nof services made without payment of tax under bond or letter of undertaking,
\ncalculated in the following manner, namely:-
\nZero-rated supply of services is the aggregate of the payments received
\nduring the relevant period for zero-rated supply of services and zero-rated
\nsupply of services where supply has been completed for which payment had
\nbeen received in advance in any period prior to the relevant period reduced
\nby advances received for zero-rated supply of services for which the supply
\nof services has not been completed during the relevant period;
\n(5)
\n(E) “Adjusted Total turnov<\/p>\n
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\ndate of filing of the claim for refund and the time period specified in sub-section (7) of
\nsection 54 shall be counted from such date of filing.
\n(2) The application for refund, other than claim for refund from electronic cash ledger,
\nshall be forwarded to the proper officer who shall, within a period of fifteen days of filing of
\nthe said application, scrutinize the application for its completeness and where the application
\nis found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement
\nin FORM GST RFD-02 shall be made available to the applicant through the common portal
\nelectronically, clearly indicating the date of filing of the claim for refund and the time period
\nspecified in sub-section (7) of section 54 shall be counted from such date of filing.
\n(3) Where any deficiencies are noticed, the proper officer shall communicate the
\ndeficiencies to the applicant in FORM GST RFD-03 through the common portal
\nelectronically, requiring him to <\/p>\n
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\nshall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the
\nsaid applicant on a provisional basis within a period not exceeding seven days from the date
\nof the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
\n(3)
\nThe proper officer shall issue a payment advice in FORM GST RFD-05 for the
\namount sanctioned under sub-rule (2) and the same shall be electronically credited to any of
\nthe bank accounts of the applicant mentioned in his registration particulars and as specified
\nin the application for refund.
\n92.
\nOrder sanctioning refund.- (1) Where, upon examination of the application, the
\nproper officer is satisfied that a refund under sub-section (5) of section 54 is due and
\npayable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the
\namount of refund to which the applicant is entitled, mentioning therein the amount, if any,
\nrefunded to him on a provisional basis under<\/p>\n
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\nnotice and after considering the reply, make an order in FORM GST RFD-06 sanctioning
\nthe amount of refund in whole or part, or rejecting the said refund claim and the said order
\nshall be made available to the applicant electronically and the provisions of sub-rule (1)
\nshall, mutatis mutandis, apply to the extent refund is allowed:
\nProvided that no application for refund shall be rejected without giving the applicant
\nan opportunity of being heard.
\n(4)
\nWhere the proper officer is satisfied that the amount refundable under sub-rule (1) or
\nsub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an
\norder in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the
\namount of refund and the same shall be electronically credited to any of the bank accounts
\nof the applicant mentioned in his registration particulars and as specified in the application
\nfor refund.
\n(5) Where t<\/p>\n
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\n94.
\nOrder sanctioning interest on delayed refunds.- Where any interest is due and
\npayable to the applicant under section 56, the proper officer shall make an order along with a
\npayment advice in FORM GST RFD-05, specifying therein the amount of refund which is
\ndelayed, the period of delay for which interest is payable and the amount of interest payable,
\nand such amount of interest shall be electronically credited to any of the bank accounts of
\nthe applicant mentioned in his registration particulars and as specified in the application for
\nrefund.
\n95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax
\npaid by him on his inward supplies as per notification issued section 55 shall apply for
\nrefund in FORM GST RFD-10 once in every quarter, electronically on the common portal,
\neither directly or through a Facilitation Centre notified by the Commissioner, along with a
\nstatement of the inward supplies of goods or services or both in FORM GSTR-11, prepared
\non <\/p>\n
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\nChapter, such treaty or international agreement shall prevail.
\n96.
\nRefund of integrated tax paid on goods exported out of India.-(1) The shipping
\nbill filed by an exporter shall be deemed to be an application for refund of integrated tax
\npaid on the goods exported out of India and such application shall be deemed to have been
\nfiled only when:-
\n(a) the person in charge of the conveyance carrying the export goods duly files an
\nexport manifest or an export report covering the number and the date of shipping
\nbills or bills of export; and
\n(b) the applicant has furnished a valid return in FORM GSTR-3;
\n(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
\ntransmitted electronically by the common portal to the system designated by the Customs
\nand the said system shall electronically transmit to the common portal, a confirmation that
\nthe goods covered by the said invoices have been exported out of India.
\n(3) Upon the <\/p>\n
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\njurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may
\nbe, and a copy of such intimation shall be transmitted to the common portal.
\n(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax
\nor State tax or Union territory tax, as the case may be, shall pass an order in Part B of
\nFORM GST RFD-07.
\n(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a)
\nof sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory
\ntax, as the case may be, shall proceed to refund the amount after passing an order in FORM
\nGST RFD-06.
\n(8) The Central Government may pay refund of the integrated tax to the Government of
\nBhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and
\nwhere such refund is paid to the Government of Bhutan, the exporter s<\/p>\n
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\nmonths.
\n(6) Any agency or organisation engaged in consumer welfare activities for a period of three
\nyears registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any
\nother law for the time being in force, including village or mandal or samiti level co-
\noperatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any
\nindustry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the
\nBureau of Indian Standards to be engaged for a period of five years in viable and useful
\nresearch activity which has made, or is likely to make, significant contribution in
\nformulation of standard mark of the products of mass consumption, the Central Government
\nor the State Government may make an application for a grant from the Consumer Welfare
\nFund:
\nProvided that a consumer may make application for reimbursement of legal expenses
\nincurred by him as a complainant in a consumer dispute, after its final adjudication.
\n(7) All a<\/p>\n
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\ninformation on his part, to refund in lump-sum, the sanctioned grant to the
\nCommittee, and to be subject to prosecution under the Act;
\n(e)
\nto recover any sum due from any applicant in accordance with the provisions
\nof the Act;
\n(f) to require any applicant, or class of applicants to submit a periodical report,
\nindicating proper utilisation of the grant;
\n(g) to reject an application placed before it on account of factual inconsistency,
\nor inaccuracy in material particulars;
\n(h)
\nto recommend minimum financial assistance, by way of grant to an applicant,
\nhaving regard to his financial status, and importance and utility of nature of activity
\nunder pursuit, after ensuring that the financial assistance provided shall not be
\nmisutilised;
\n(i) to identify beneficial and safe sectors, where investments out of Consumer
\nWelfare Fund may be made and make recommendations, accordingly;
\n(j) to relax the conditions required for the period of engagement in consumer
\nwelfare<\/p>\n
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\ndocuments in support of his request and the applicant shall file a reply to the notice in
\nFORM GST ASMT \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c 03, and may appear in person before the said officer if he so desires.
\n–
\n(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of
\ntax on a provisional basis indicating the value or the rate or both on the basis of which the
\nassessment is to be allowed on a provisional basis and the amount for which the bond is to
\nbe executed and security to be furnished not exceeding twenty five per cent. of the amount
\ncovered under the bond.
\n(4) The registered person shall execute a bond in accordance with the provisions of sub-
\nsection (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a
\nbank guarantee for an amount as determined under sub-rule (3):
\nProvided that a bond furnished to the proper officer under the State Goods and
\nServices Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond
\nfurnished under the <\/p>\n
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\napplication under sub-rule (6).
\n99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected
\nfor scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of
\nsection 61 with reference to the information available with him, and in case of any
\ndiscrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing
\nhim of such discrepancy and seeking his explanation thereto within such time, not exceeding
\nthirty days from the date of service of the notice or such further period as may be permitted
\nby him and also, where possible, quantifying the amount of tax, interest and any other
\namount payable in relation to such discrepancy.
\n(2) The registered person may accept the discrepancy mentioned in the notice issued under
\nsub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy
\nand inform the same or furnish an explanation for the discrepancy in FORM GST ASM<\/p>\n
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\nsection (2) of section 64 shall be issued in FORM GST ASMT-18.
\n101. Audit.-
\n(1) The period of audit to be conducted under sub-section (1) of section 65
\nshall be a financial year or multiples thereof.
\n(2) Where it is decided to undertake the audit of a registered person in accordance with the
\nprovisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in
\naccordance with the provisions of sub-section (3) of the said section.
\n(3) The proper officer authorised to conduct audit of the records and books of account of the
\nregistered person shall, with the assistance of the team of officers and officials
\naccompanying him, verify the documents on the basis of which the books of account are
\nmaintained and the returns and statements furnished under the provisions of the Act and the
\nrules made thereunder, the correctness of the turnover, exemptions and deductions claimed,
\nthe rate of tax applied in <\/p>\n
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\nspecial audit in FORM GST ADT-04.
\nChapter – XII
\nAdvance Ruling
\n103. Qualification and appointment of members of the Authority for Advance Ruling.-
\nThe Central Government and the State Government shall appoint officer in the rank of Joint
\nCommissioner as member of the Authority for Advance Ruling.
\n104. Form and manner of application to the Authority for Advance Ruling.- (1) An
\napplication for obtaining an advance ruling under sub-section (1) of section 97 shall be made
\non the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five
\nthousand rupees, to be deposited in the manner specified in section 49.
\n(2) The application referred to in sub-rule (1), the verification contained therein and all
\nrelevant documents accompanying such application shall be signed in the manner specified
\nin rule 26.
\n105. Certification of copies of the advance rulings pronounced by the Authority.- A
\ncopy of the<\/p>\n
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\nauthorised in writing by such officer; and
\n(b) in the case of an applicant, in the manner specified in rule 26.
\n107. Certification of copies of the advance rulings pronounced by the Authority. – A
\ncopy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and
\nduly signed by the Members shall be sent to-
\n(a) the applicant and the appellant;
\n(b) the concerned officer of central tax and State or Union territory tax;
\n(c) the jurisdictional officer of central tax and State or Union territory tax; and
\n(d) the Authority,
\nin accordance with the provisions of sub-section (4) of section 101 of the Act.
\nChapter \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c XIII
\nAppeals and Revision
\n108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under
\nsub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant
\ndocuments, either electronically or otherwise as may be notified by the Commissioner, and a
\nprovisional acknowledgement shall be issued to the appel<\/p>\n
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\nAuthority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along
\nwith the relevant documents, either electronically or otherwise as may be notified by the
\nCommissioner.
\n(2) A certified copy of the decision or order appealed against shall be submitted within
\nseven days of the filing the application under sub-rule (1) and an appeal number shall be
\ngenerated by the Appellate Authority or an officer authorised by him in this behalf.
\n110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under
\nsub-section (1) of section 112 shall be filed along with the relevant documents either
\nelectronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on
\nthe common portal and a provisional acknowledgement shall be issued to the appellant
\nimmediately.
\n(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
\nsection 112 shall <\/p>\n
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\nfinal acknowledgement indicating the appeal number is issued.
\n(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for
\nevery one lakh rupees of tax or input tax credit involved or the difference in tax or input tax
\ncredit involved or the amount of fine, fee or penalty determined in the order appealed
\nagainst, subject to maximum of twenty five thousand rupees.
\n(6) There shall be no fee for application made before the Appellate Tribunal for rectification
\nof errors referred to in sub-section (10) of section 112.
\n111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal
\nunder sub-section (3) of section 112 shall be made electronically or otherwise, in FORM
\nGST APL-07, along with the relevant documents on the common portal.
\n(2) A certified copy of the decision or order appealed against shall be submitted within
\nseven days of filing the application under sub-rule (1) and an appeal number shall be
\ngenerated by the Regist<\/p>\n
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\n(d) where the adjudicating authority or, as the case may be, the Appellate
\nAuthority has made the order appealed against without giving sufficient
\nopportunity to the appellant to adduce evidence relevant to any ground of
\nappeal.
\n(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or
\nthe Appellate Tribunal records in writing the reasons for its admission.
\n(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence
\nproduced under sub-rule (1) unless the adjudicating authority or an officer
\nauthorised in this behalf by the said authority has been allowed a reasonable
\nopportunity –
\n(a) to examine the evidence or document or to cross-examine any witness
\nproduced by the appellant; or
\n(b) to produce any evidence or any witness in rebuttal of the evidence produced
\nby the appellant under sub-rule (1).
\n(4) Nothing contained in this rule shall affect the power of the Appellate Authority or
\nthe Appellate Tribunal <\/p>\n
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\n116. Disqualification for misconduct of an authorised representative.- Where an
\nauthorised representative, other than those referred to in clause (b) or clause (c) of sub-
\nsection (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in
\nconnection with any proceedings under the Act, the Commissioner may, after providing him
\nan opportunity of being heard, disqualify him from appearing as an authorised
\nrepresentative.
\nChapter XIV
\nTransitional Provisions
\n117. Tax or duty credit carried forward under any existing law or on goods held in
\nstock on the appointed day.- (1) Every registered person entitled to take credit of
\ninput tax under section 140 shall, within ninety days of the appointed day, submit a
\ndeclaration electronically in FORM GST TRAN-1, duly signed, on the common
\nportal specifying therein, separately, the amount of input tax credit to which he is
\nentitled under the provisions of the said section:
\nProvided that the Commi<\/p>\n
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\nunder each of the existing laws till the appointed day; and
\n(ii) the amount of tax or duty yet to be availed or utilized by way of input tax
\ncredit under each of the existing laws till the appointed day;
\n(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or
\nsub-section (6) or sub-section (8) of section 140, specify separately the details of stock held
\non the appointed day;
\n(c) in the case of a claim under sub-section (5) of section 140, furnish the following
\ndetails, namely:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(i)
\nthe name of the supplier, serial number and date of issue of the
\ninvoice by the supplier or any document on the basis of which credit of input tax
\nwas admissible under the existing law;
\n(ii)
\n(iii)
\nthereof;
\n(iv)
\nthe description and value of the goods or services;
\nthe quantity in case of goods and the unit or unit quantity code
\nthe amount of eligible taxes and duties or, as the case may be, the
\nvalue added tax [or entry tax] charged by the supplier in resp<\/p>\n
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\nafter the appointed date and shall be credited after the State tax payable on such
\nsupply has been paid:
\nProvided that where integrated tax is paid on such goods, the amount of credit shall
\nbe allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax.
\n(iii) The scheme shall be available for six tax periods from the appointed date.
\n(b) Such credit of State tax shall be availed subject to satisfying the following
\nconditions, namely:-
\n(i) such goods were not wholly exempt from tax under the Value Added Tax Act,…..
\n(ii) the document for procurement of such goods is available with the
\nregistered person.
\n(iii) the registered person availing of this scheme and having furnished the
\ndetails of stock held by him in accordance with the provisions of clause (b) of
\nsub-rule (2) of rule 1, submits a statement in FORM GST TRAN 2 at the end
\nof each of the six tax periods during which the scheme is in operation
\nindic<\/p>\n
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\nday, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the
\nstock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the
\nappointed day.
\n120. Details of goods sent on approval basis.- Every person having sent goods on approval
\nunder the existing law and to whom sub-section (12) of section 142 applies shall, within
\nninety days of the appointed day, submit details of such goods sent on approval in FORM
\nGST TRAN-1.
\n121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule
\n117 may be verified and proceedings under section 73 or, as the case may be, section 74
\nshall be initiated in respect of any credit wrongly availed, whether wholly or partly.
\n122.
\nChapter XV
\nAnti-Profiteering
\nConstitution of the Authority.- The Authority shall consist of,-
\n(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the
\nGovernment of India; and
\n(b) four Technical Me<\/p>\n
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\n125.
\n(2)
\n(3)
\n(4)
\n(5)
\nThe Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and
\nother allowances and benefits as are admissible to a Central Government
\nofficer holding posts carrying the same pay:
\nProvided that where a retired officer is selected as a Chairman, he
\nshall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of
\npension.
\nThe Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed)
\nand shall be entitled to draw allowances as are admissible to a Government of
\nIndia officer holding Group 'A' post carrying the same pay:
\nProvided that where a retired officer is selected as a Technical
\nMember, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the
\namount of pension.
\nThe Chairman shall hold office for a term of two years from the date on
\nwhich he enters upon his office, or until he attains the age of sixty- five years,
\nwhichever is earlier and shall be eligible for reappointment:
\nProvided that person shall not be sel<\/p>\n