Karnataka Goods and Services Tax (Amendment) Rules, 2017.
04-A\/2017 Dated:- 5-7-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETAIRAT
\nNOTIFICATION (4-A\/2017)
\nNo. FD 47 CSL 2017, Bengaluru, Dated: 05-07-2017
\nPREAMBLE:
\nIn exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules to amend the Karnataka Goods and Services Tax Rules, 2017, published in Notification No. FD 47 CSL 2017 (No. 4\/2017) dated 29.06.2017, in Part IV-A of the Karnataka Gazette Extraordinary No. 611 dated 29th June 2017, namely:-
\nRules
\n1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Amendment) Rules, 2017.
\n(2) They shall come into force with effect from the 1st day of July, 2017.
\n2. Amendment of rule 44. – In rule 44 of the Karnataka Goods and Services T<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent”, the words “job-worker\/ agent” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t signed by the person from whom such goods or documents or books or things are seized. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection (1) of section 73 or sub-section (1) of section 74 or sub-section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n deduction from any money owed.-Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntral Act 5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the corporation and in the case of other movable property, to the person in possession of the same. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10 of the said rules, the following forms shall respectively be substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ry tax and integrated tax\u00e2\u00e2\u0082\u00ac\u009d shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , the export as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) The proper officer or an authorised officer may entrust upon the owner or the custodian of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Where the goods or things seized are of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -rule (1), he shall intimate the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 79, the proper officer shall prepare an inventory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a third person.- (1) The proper officer may serve upon a person referred to in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n immovable property, which shall be removed only on the written instructions = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ustody are likely to exceed their value, the proper officer may sell them = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nsfer, the details of the bidder and the amount paid and upon = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a negotiable instrument, a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r already declared or accruing, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n posed by him. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pass an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ancement = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n concealed any material particulars or had given false evidence. Thereupon such person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the system, then 2, 3, 4 will be auto populated) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he period fromto-, claimed in the refund application, the incidence of such tax and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pe:Export without payment of Tax-Accumulated ITC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Acknowledgement = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nTo = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GSTIN _under sub-section (…) of Section (…) of the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n above mention reasons. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the payment from the bank against the bank guarantee. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ue: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (s). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch the above premises with such assistance as may be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at he shall not remove, part with, or otherwise deal with the goods or things except = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed vide order number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00cb\u00c5\u0093\u00c2\u0090 the amount of tax, interest and penalty that is or may become payable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iod = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n licable for orders only) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ight, title and interests of the defaulter. And the liabilities and claims = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rmed on… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e issued to you in FORM GST DRC-13 bearing reference no. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tional) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n holding GSTIN …….under > Act,but = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erence No. (ARN) – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n disposed of without the prior permission of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ARN = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Karnataka Goods and Services Tax (Amendment) Rules, 2017.04-A\/2017 Dated:- 5-7-2017 Karnataka SGSTGST – StatesKarnataka SGSTKarnataka SGSTFINANCE SECRETAIRAT NOTIFICATION (4-A\/2017) No. FD 47 CSL 2017, Bengaluru, Dated: 05-07-2017 PREAMBLE: In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of … Continue reading “Karnataka Goods and Services Tax (Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6354","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6354"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6354\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
\n (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
\n(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
\n(3) Where the goods are no<\/p>\n
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\n(b) after the words “section 141”, the words “or sub-section (14) of section 142” shall be inserted
\n6. Insertion of new Chapters XVII, XVIII and XIX. – After rule 138 of the said rules, the following shall be inserted, namely:-
\n“Chapter – XVII
\nInspection, Search and Seizure
\n139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the prop<\/p>\n
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\n140. Bond and security for release of seized goods.-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
\nExplanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 2017).
\n(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, <\/p>\n
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\n(2) of section 76, a summary thereof electronically in FORM GST DRC-01,
\n(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
\n(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
\n(3) Where the person chargeable with tax makes payment of tax and interest under subsection (8) of section 73 or, as the case may be, tax, interest and penalty u<\/p>\n
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\nExplanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
\n144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in<\/p>\n
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\n(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
\n(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competiti<\/p>\n
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\n147. Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
\nProvided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
\n(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Au<\/p>\n
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\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods a<\/p>\n
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\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue <\/p>\n
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\n148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
\n149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
\n150. Assistance by police.- The proper officer may seek such assistance from the officer-incharge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providi<\/p>\n
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\n(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
\n152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
\n153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the <\/p>\n
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\n(d) any balance, be paid to the defaulter.
\n155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
\n156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST <\/p>\n
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\n(3) The facility referred to in sub-rule (2) shall not be allowed where-
\n(a) the taxable person has already defaulted on the payment of any amount under the Act or the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
\n(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
\n159. Provisional attachment of property.-(1) Where the Commissioner decide<\/p>\n
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\n(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
\n160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under <\/p>\n
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\n(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
\n(5) Theapplication shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8) Immunity granted to a person under sub-rule (3) may, at any <\/p>\n
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\nDocument 1RNI No. KARBIL\/2001\/47147
\n\u00c3\u00a0\u00c2\u00b2\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00b2\u00c2\u00b0\u00c3\u00a0\u00c2\u00b3\u00c2\u008d\u00c3\u00a0\u00c2\u00b2\u00c2\u00a8\u00c3\u00a0\u00c2\u00b2\u00c2\u00be\u00c3\u00a0\u00c2\u00b2\u00c5\u00b8\u00c3\u00a0\u00c2\u00b2\u00e2\u00e2\u0082\u00ac\u00a2 \u00c3\u00a0\u00c2\u00b2\u00c2\u00b0\u00c3\u00a0\u00c2\u00b2\u00c2\u00be\u00c3\u00a0\u00c2\u00b2\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00b3\u00c2\u008d\u00c3\u00a0\u00c2\u00b2\u00c2\u00af\u00c3\u00a0\u00c2\u00b2\u00c2\u00aa\u00c3\u00a0\u00c2\u00b2\u00c2\u00a4\u00c3\u00a0\u00c2\u00b3\u00c2\u008d\u00c3\u00a0\u00c2\u00b2\u00c2\u00b0
\n\u00c3\u00a0\u00c2\u00b2\u00c2\u00ad\u00c3\u00a0\u00c2\u00b2\u00c2\u00be\u00c3\u00a0\u00c2\u00b2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d-IVA
\nPart-IVA
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\n\u00c3\u00a0\u00c2\u00b2\u00c2\u0090\u00c3\u00a0\u00c2\u00b2\u00c2\u00b6\u00c3\u00a0\u00c2\u00b3\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00b2\u00c2\u00b7 \u00c3\u00a0\u00c2\u00b2\u00c2\u00b0\u00c3\u00a0\u00c2\u00b2\u00c2\u00be\u00c3\u00a0\u00c2\u00b2\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00b3\u00c2\u008d\u00c3\u00a0\u00c2\u00b2\u00c2\u00af \u00c3\u00a0\u00c2\u00b2\u00c2\u00aa\u00c3\u00a0\u00c2\u00b2\u00c2\u00a4\u00c3\u00a0\u00c2\u00b3\u00c2\u008d\u00c3\u00a0\u00c2\u00b2\u00c2\u00a4\u00c3\u00a0\u00c2\u00b2\u00c2\u00bf\u00c3\u00a0\u00c2\u00b2\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00b3\u00e2\u00e2\u0082\u00ac\u00a0
\n\u00c3\u00a0\u00c2\u00b2\u00c2\u00ac\u00c3\u00a0\u00c2\u00b3\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00b2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00b2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00b2\u00c2\u00b3\u00c3\u00a0\u00c2\u00b3\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00b2\u00c2\u00b0\u00c3\u00a0\u00c2\u00b3\u00c2\u0081, \u00c3\u00a0\u00c2\u00b2\u00c2\u00ac\u00c3\u00a0\u00c2\u00b3\u00c2\u0081\u00c3\u00a0\u00c2\u00b2\u00c2\u00a7\u00c3\u00a0\u00c2\u00b2\u00c2\u00b5\u00c3\u00a0\u00c2\u00b2\u00c2\u00be\u00c3\u00a0\u00c2\u00b2\u00c2\u00b0, \u00c3\u00a0\u00c2\u00b2\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00b3\u00c2\u0081\u00c3\u00a0\u00c2\u00b2\u00c2\u00b2\u00c3\u00a0\u00c2\u00b3\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00b3\u00c2\u00ab, \u00c3\u00a0\u00c2\u00b3\u00c2\u00a8\u00c3\u00a0\u00c2\u00b3\u00c2\u00a6\u00c3\u00a0\u00c2\u00b3\u00c2\u00a7\u00c3\u00a0\u00c2\u00b3\u00c2\u00ad (\u00c3\u00a0\u00c2\u00b2\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00b2\u00c2\u00b7\u00c3\u00a0\u00c2\u00b2\u00c2\u00be\u00c3\u00a0\u00c2\u00b2\u00c2\u00a2 \u00c3\u00a0\u00c2\u00b3\u00c2\u00a7\u00c3\u00a0\u00c2\u00b3\u00c2\u00aa, \u00c3\u00a0\u00c2\u00b2\u00c2\u00b6\u00c3\u00a0\u00c2\u00b2\u00e2\u00e2\u0082\u00ac\u00a2 \u00c3\u00a0\u00c2\u00b2\u00c2\u00b5\u00c3\u00a0\u00c2\u00b2\u00c2\u00b0\u00c3\u00a0\u00c2\u00b3\u00c2\u008d\u00c3\u00a0\u00c2\u00b2\u00c2\u00b7 \u00c3\u00a0\u00c2\u00b3\u00c2\u00a7\u00c3\u00a0\u00c2\u00b3\u00c2\u00af\u00c3\u00a0\u00c2\u00b3\u00c2\u00a9\u00c3\u00a0\u00c2\u00b3\u00c2\u00af)
\nBengaluru, Wednesday, July 5, 2017 (Ashada 14, Shaka Varsha 1939)
\nFINANCE SECRETAIRAT
\nNOTIFICATION (4-A\/2017)
\nNo. FD 47 CSL 2017<\/p>\n
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\n(b) in sub-rule (6), for the letters and word \u00e2\u00e2\u0082\u00ac\u00c5\u0093IGST and CGST”, the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093central tax, State
\ntax, Union territory tax and integrated tax\u00e2\u00e2\u0082\u00ac\u009d shall be substituted;
\n3. Amendment of rule 96. In rule 96 of the said rules, in clause (b) of sub-rule(1) and in
\nsub-rule (3), after the word, letters and figure \u00e2\u00e2\u0082\u00ac\u00c5\u0093FORM GSTR 3\u00e2\u00e2\u0082\u00ac\u009d, the word, letters and figure \u00e2\u00e2\u0082\u00ac\u00c5\u0093or
\nFORM GSTR-3B, as the case may be;\u00e2\u00e2\u0082\u00ac\u009d shall respectively be inserted;
\n4. Insertion of new rule 96-A.
\nnamely:-
\n–
\nAfter rule 96 of the said rules, the following shall be inserted,
\n\u00e2\u00e2\u0082\u00ac\u00c5\u009396A. Refund of integrated tax paid on export of goods or services under bond or
\nLetter of Undertaking.- (1) Any registered person availing the option to supply goods or
\nservices for export without payment of integrated tax shall furnish, prior to export, a bond
\nor a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner,
\nbinding himself to pay the ta<\/p>\n
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\nallowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said
\namount shall be recovered from the registered person in accordance with the provisions of
\nsection 79.
\n(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of
\nsub-rule (3) shall be restored immediately when the registered person pays the amount due.
\n(5) The Board, by way of notification, may specify the conditions and safeguards
\nunder which a Letter of Undertaking may be furnished in place of a bond.
\n(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-
\nrated supply of goods or services or both to a Special Economic Zone developer or a Special
\nEconomic Zone unit without payment of integrated tax.”;
\n5. Amendment of rule 119. \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c In rule 119 of the said rules,
\n(a) in the heading, for the word \u00e2\u00e2\u0082\u00ac\u00c5\u0093agent\u00e2\u00e2\u0082\u00ac\u009d, the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093job-worker\/ agent\u00e2\u00e2\u0082\u00ac\u009d shall be
\nsubstituted;
\n(b) after the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093section 141\u00e2\u00e2\u0082\u00ac\u009d, th<\/p>\n
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\ngoods, from whose custody such goods or things are seized, the custody of such goods or things for
\nsafe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or
\nthings except with the previous permission of such officer.
\n(4) Where it is not practicable to seize any such goods, the proper officer or the authorised
\nofficer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST
\nINS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous
\npermission of such officer.
\n(5) The officer seizing the goods, documents, books or things shall prepare an inventory of
\nsuch goods or documents or books or things containing, interalia, description, quantity or unit,
\nmake, mark or model, where applicable, and get it signed by the person from whom such goods or
\ndocuments or books or things are seized.
\n140.<\/p>\n
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\nperishable or hazardous nature, and if the taxable person pays an amount equivalent to the market
\nprice of such goods or things or the amount of tax, interest and penalty that is or may become
\npayable by the taxable person, whichever is lower, such goods or, as the case may be, things shall
\nbe released forthwith, by an order in FORM GST INS-05, on proof of payment.
\n(2)
\nWhere the taxable person fails to pay the amount referred to in sub-rule (1) in respect
\nof the said goods or things, the Commissioner may dispose of such goods or things and the amount
\nrealized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in
\nrespect of such goods or things.
\n142.
\nCHAPTER – XVIII
\nDEMANDS AND RECOVERY
\nNotice and order for demand of amounts payable under the Act.-(1) The proper officer
\nshall serve, along with the, –
\n(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section
\n(2) of section <\/p>\n
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\nproper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in
\nFORM GST DRC-05 concluding the proceedings in respect of the said notice.
\n(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section
\n74 or sub-section (3) of section 76 shall be in FORM GST DRC-06.
\n(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of
\nsection 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07,
\nspecifying therein the amount of tax, interest and penalty payable by the person chargeable with
\ntax.
\n(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
\n(7) Any rectification of the order, in accordance with the provisions of section 161, shall be
\nmade by the proper officer in FORM GST DRC-08.
\n143.
\nRecovery by deduction from any money owed.-Where any amount payable by a person
\n(hereafter referred to in th<\/p>\n
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\nand estimate the market value of such goods and proceed to sell only so much of the goods as may
\n4
\nbe required for recovering the amount payable along with the administrative expenditure incurred on
\nthe recovery process.
\n(2) The said goods shall be sold through a process of auction, including e-auction, for which
\na notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the
\npurpose of sale.
\n(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen
\ndays from the date of issue of the notice referred to in sub-rule (2):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses
\nof keeping them in custody are likely to exceed their value, the proper officer may sell them
\nforthwith.
\n(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the
\nmanner specified by such officer, to make the bidders eligible to participa<\/p>\n
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\nclause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as \u00e2\u00e2\u0082\u00ac\u00c5\u0093the third person\u00e2\u00e2\u0082\u00ac\u009d), a
\nnotice in FORM GST DRC-13 directing him to deposit the amount specified in the notice.
\n(2) Where the third person makes the payment of the amount specified in the notice issued
\nunder sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third
\nperson clearly indicating the details of the liability so discharged.
\n146.
\nRecovery through execution of a decree, etc.- Where any amount is payable to the
\ndefaulter in the execution of a decree of a civil court for the payment of money or for sale in the
\nenforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15
\nto the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908
\n(Central Act 5 of 1908), execute the attached decree, and credit the net p<\/p>\n
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\nfrom the proper officer to that effect.
\n(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
\n(a) an immovable property, the order of attachment or distraint shall be affixed on the said
\nproperty and shall remain affixed till the confirmation of sale;
\n(b) a movable property, the proper officer shall seize the said property in accordance with
\nthe provisions of chapter XIV of the Act and the custody of the said property shall
\neither be taken by the proper officer himself or an officer authorised by him.
\n(4) The property attached or distrained shall be sold through auction, including e-auction, for
\nwhich a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and
\nthe
\npurpose of sale.
\n5
\n(5) Notwithstanding anything contained in the provision of this Chapter, where the property
\nto be sold is a negotiable instrument or a share in a corporation, the proper<\/p>\n
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\nforthwith.
\n(8) Where any claim is preferred or any objection is raised with regard to the attachment or
\ndistraint of any property on the ground that such property is not liable to such attachment or
\ndistraint, the proper officer shall investigate the claim or objection and may postpone the sale for
\nsuch time as he may deem fit.
\n(9) The person making the claim or objection must adduce evidence to show that on the date
\nof the order issued under sub-rule (1) he had some interest in, or was in possession of, the property
\nin question under attachment or distraint.
\n(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the
\nclaim or objection, such property was not, on the said date, in the possession of the defaulter or of
\nany other person on his behalf or that, being in the possession of the defaulter on the said date, it
\nwas in his possession, not on his own account or as his o<\/p>\n
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\nissuance of such certificate, the rights, title and interest in the property shall be deemed to be
\ntransferred to such bidder:
\nProvided that where the highest bid is made by more than one person and one of them is a
\nco-owner of the property, he shall be deemed to be the successful bidder.
\n(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the
\nproperty specified in sub-rule (12), shall be paid to the Government by the person to whom the title
\nin such property is transferred.
\n(14) Where the defaulter pays the amount under recovery, including any expenses incurred
\non the process of recovery, before the issue of the notice under sub-rule (4), the proper officer shall
\ncancel the process of auction and release the goods.
\n(15) The proper officer shall cancel the process and proceed for re-auction where no bid is
\nreceived or the auction is considered to be non-competitive due to lack of adequate <\/p>\n
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\nshare in a corporation, or other movable property not in the possession of the defaulter except for
\nproperty deposited in, or in the custody of any court shall be attached by a written order in FORM
\nGST DRC-16 prohibiting.-
\n(a) in the case of a debt, the creditor from recovering the debt and the debtor from making
\npayment thereof until the receipt of a further order from the proper officer;
\n(b) in the case of a share, the person in whose name the share may be standing from
\ntransferring the same or receiving any dividend thereon;
\n(c) in the case of any other movable property, the person in possession of the same from
\ngiving it to the defaulter.
\n(2)
\nA copy of such order shall be affixed on some conspicuous part of the office of the
\nproper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of
\nshares, to the registered address of the corporation and in the case of other movable property, to the
\nperson in possession of th<\/p>\n
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\nand of any other money which may become due to him in respect of the partnership, and direct
\naccounts and enquiries and make an order for the sale of such interest or such other order as the
\ncircumstances of the case may require.
\n(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the
\ncase of a sale being directed, to purchase the same.
\n154.
\nDisposal of proceeds of sale of goods and movable or immovable property.- The amounts
\nso realised from the sale of goods, movable or immovable property, for the recovery of dues from a
\ndefaulter shall,-
\n(a)
\n90
\n(b)
\nfirst, be appropriated against the administrative cost of the recovery process;
\nnext, be appropriated against the amount to be recovered;
\n(c)
\nnext, be appropriated against any other amount due from the defaulter under the Act
\nor the Central Goods and Services Act, 2017 or the Integrated Goods and Services Tax
\nAct, 2017 or the Union Territory Goods and Services Tax Ac<\/p>\n
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\n7
\n157. Recovery from surety.-Where any person has become surety for the amount due by the
\ndefaulter, he may be proceeded against under this Chapter as if he were the defaulter.
\n158. Payment of tax and other amounts in instalments.-(1) On an application filed
\nelectronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the
\npayment of taxes or any amount due under the Act or for allowing payment of such taxes or amount
\nin instalments in accordance with the provisions of section 80, the Commissioner shall call for a
\nreport from the jurisdictional officer about the financial ability of the taxable person to pay the said
\namount.
\n(2) Upon consideration of the request of the taxable person and the report of the
\njurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the
\ntaxable person further time to make payment and\/or to pay the amount in such monthly
\ninstalments, not exceeding twenty-four, as he may deem fit.
\n159.
\n(3)<\/p>\n
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\norder in FORM GST DRC-22 to that effect mentioning therein, the details of property which is
\nattached.
\n(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue
\nAuthority or Transport Authority or any such Authority to place encumbrance on the said movable
\nor immovable property, which shall be removed only on the written instructions from the
\nCommissioner to that effect.
\n(3) Where the property attached is of perishable or hazardous nature, and if the taxable person
\npays an amount equivalent to the market price of such property or the amount that is or may
\nbecome payable by the taxable person, whichever is lower, then such property shall be released
\nforthwith, by an order in FORM GST DRC-23, on proof of payment.
\n(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the
\nsaid property of perishable or hazardous nature, the Commissioner may dispose of such property
\nand the amount realized thereby shall be adj<\/p>\n
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\nof any demand under section 84 shall be issued in FORM GST DRC- 25.
\n8
\nChapter XIX
\nOffences and Penalties
\n162. Procedure for compounding of offences.-(1)An applicant may, either before or after the
\ninstitution of prosecution, make an application under sub-section (1) of section 138 in FORM GST
\nCPD-01 to the Commissioner for compounding of an offence.
\n(2) On receipt of the application, the Commissioner shall call for a report from the
\nconcerned officer with reference to the particulars furnished in the application, or any other
\ninformation, which may be considered relevant for the examination of such application.
\n(3) The Commissioner, after taking into account the contents of the said application,
\nmay, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the
\nproceedings before him and has made full and true disclosure of facts relating to the case, allow the
\napplication indicating the compounding amount and grant him immunity from prosecution or <\/p>\n
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\nmay be tried for the offence with respect to which immunity was granted or for any other offence
\nthat appears to have been committed by him in connection with the compounding proceedings and
\nthe provisions the Act shall apply as if no such immunity had been granted.\u00e2\u00e2\u0082\u00ac\u009d;
\n7. Amendment of Form GST TRAN-1. – In FORM GST TRAN-1 of the said rules, –
\n(a) the words, brackets, letters and symbol \u00e2\u00e2\u0082\u00ac\u00c5\u0093and [Entry Tax]\u00e2\u00e2\u0082\u00ac\u009d, \u00e2\u00e2\u0082\u00ac\u00c5\u0093\/[ ET]”, “[and Entry
\nTax]” and “[and ET]\u00e2\u00e2\u0082\u00ac\u009d, wherever they occur, shall be omitted.
\n(b) in the table relating to sub-entry (c) of entry 5, in column 7, the brackets, figure
\nand word “[(3) and]” shall be omitted.
\n8. Substitution of FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-
\nRFD-05, FORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10. – For FORM GST-
\nRFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM
\nGST-RFD-07 and FORM GST-RFD<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ne.
\nITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
\nf.
\nOn account of supplies made to SEZ unit\/ SEZ Developer or Recipient of Deemed Exports
\n(Select the type of supplier\/ recipient)
\n1. Supplies to SEZ Unit
\n2. Supplies to SEZ Developer
\n3.
\nRecipient of Deemed Exports
\ng.
\nRefund of accumulated ITC on account of supplies made to SEZ unit\/ SEZ Developer
\nh. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not
\nbeen issued
\ni.
\nTax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
\nj. Excess payment of tax, if any
\nk. Any other (specify)
\nDetails of Bank Account (to be auto populated from RC in case of registered taxpayer)
\na.
\nBank Account Number
\nb.
\nName of the Bank
\n110
\nC.
\nBank Account Type
\nd.
\nName of account holder
\ne.
\nAddress of Bank Branch
\n:
\nf.
\nIFSC
\ng.
\nMICR
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4), if a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninterest has not been passed on to any other person.
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause
\n(a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..)
\n10. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein above
\nis true and correct to the best of my\/our knowledge and belief and nothing has been concealed
\ntherefrom.
\nWe declare that no refund on this account has been received by us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nPart A: Outward Supplies
\n(GSTR- 1: Table 4 and 5)
\nGSTIN\/UIN
\n1
\n11
\nStatement -1
\n(Annexure 1)
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
\nNo.
\nInvoice details
\nDate
\nRate
\n2
\n3
\nValue
\n4
\n5
\nTaxable
\nvalue
\n6
\nAmount
\nPlace of Supply
\nIntegrated Tax
\n7
\nCentral Tax
\n8
\nState\/UT T<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(GSTR-1: Table 6A)
\nStatement-3
\nGSTIN of
\nrecipient
\nInvoice details
\nShipping bill\/ Bill of export
\nIntegrated Tax
\nEGM Details
\nBRC\/FIRC
\nNo.
\nDate
\nValue
\nGoods\/
\nHSN\/SAC
\nUQC
\nQTY
\nNo.
\nDate
\nPort Code
\nRate
\nServices
\nTaxable Amt.
\nvalue
\nRef No.
\nDate
\nNo.
\nDate
\n(G\/S)
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n6A. Exports
\nNote – 1. Shipping Bill and EGM are mandatory; – in case of goods.
\n2. BRC\/FIRC details are mandatory- in case of Services
\nStatement 4
\nSupplies to SEZ\/ SEZ developer
\nRefund Type: On account of supplies made to SEZ unit\/ SEZ Developer
\n(GSTR-1: Table 6B and Table 9)
\nGSTIN of
\nrecipient
\nInvoice details
\nShipping bill\/Bill
\nof export
\nIntegrated Tax
\nAmended
\nValue
\nDebit Note
\nIntegrated Tax
\nCredit Note
\nIntegrated Tax \/
\nNet Integrated
\nNo.
\nDate
\nValue
\nNo
\nDate
\nRate
\nTaxable Amt.
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nAmt.
\n\/ Amended
\nAmended
\nTax
\n=(10\/9)+11 \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\n(If any)
\n(If any)
\n12
\nAmt.
\nAmt.
\nAmt.
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n10
\n11
\n12
\n13
\n1
\n6B: Supplies made to SEZ\/ SEZ devel<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\n2
\n3
\n4
\n5
\n6
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n19
\n20
\nStatement 6:
\nRefund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
\nOrder Details (issued in pursuance of Section 77 (1) and (2), if any:
\nOrder No:
\nOrder Date:
\nGSTIN\/
\nDetails of invoice covering transaction considered as intra-State \/ inter-State transaction earlier
\nTransaction which were held inter State \/ intra-State supply subsequently
\nUIN
\nName
\n(in case
\nInvoice details
\nB2C)
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/ UT
\nTax
\nCess Place of Supply
\nIntegrated
\n(only if different from the
\nlocation
\nTax
\nCentral
\nTax
\nState\/ UT
\nTax
\nNo.Date Value Taxable
\nAmt
\nAmt
\nAmt
\nAmt
\nAmt
\nAmt
\nAmt
\nValue
\nof recipient)
\nCess Place of Supply
\nAmt
\n(only if different from the
\nlocation
\nof recipient)
\n1 2 3 4 5 6 7 8 9 12 13 14 15
\nRefund Type: Excess payment of tax, if any in case of Last Return filed.
\nRefund on account excess payment of tax
\n(In case of taxpayer who filed last return GSTR-3 – table 12)
\nStatement 7:
\nSr. No<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdiction (tick appropriate)
\nCentre
\nFiled by
\nState\/
\nUnion Territory:
\nTax Period
\nDate and Time of Filing
\nReason for Refund
\nRefund Application Details
\nAmount of Refund Claimed:
\nCentral Tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nTotal
\n16
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nNote 1: The status of the application can be viewed by entering ARN through Track Application Status” on the
\nGST System Portal.
\nNote 2: It is a system generated acknowledgement and does not require any signature.
\nFORM-GST-RFD-04
\n[See rule 91(2)]
\nDate:
\nSanction Order No:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n(GSTIN)
\n(Name)
\n(Address)
\nProvisional Refund Order
\nRefund Application Reference No. (ARN)
\nAcknowledgement No.
\nDated
\n.Dated
\n.
\n.
\nSir\/Madam,
\nWith reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional
\nbasis:
\nDate:
\nPlace:
\nSr.
\nNo
\nDescription
\nTax
\nCentral State\/UT
\ntax
\nIntegrated Tax
\nCess
\nAmo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nOrder No.:
\nTo
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No. (If applicable)
\nAcknowledgement No.
\n18
\nFORM-GST-RFD-06
\n[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
\nDated
\n.
\nRefund Sanction\/Rejection Order
\nDate:
\nSir\/Madam,
\nThis has reference to your above mentioned application for refund filed under section 54 of the Act*\/ interest on refund*.
\n>
\nUpon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
\n*Strike out whichever is not applicable
\nDescription
\nIntegrated Tax
\nCentral Tax
\nTIPFO Total
\nT
\nI
\nP F
\nTotal
\nState\/UT tax
\nCess
\nTIPFO Total TIPFO Total
\n1. Amount of refund\/interest* claimed
\n2. Refund sanctioned on provisional
\nbasis (Order No….date) (if applicable)
\n3. Refund amount inadmissible
\n>
\n4. Gross amount to be paid (1-2-3)
\n5. Amount adjusted against
\noutstanding demand (if any) under the
\nexisting<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOr
\n*2. I hereby credit an amount of INR
\n&3. I hereby reject an amount of INR
\n& Strike-out whichever is not applicable
\nto M\/s
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nReference No.
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n(GSTIN\/UIN\/Temp.ID No.)
\n(Name)
\n(Address)
\nAcknowledgement No.
\nSir\/Madam,
\n20
\nFORM-GST-RFD-07
\n[See rule 92(1), 92(2) & 96(6)]
\nDated.
\nDate:
\n.
\nOrder for Complete adjustment of sanctioned Refund
\nPart- A
\nWith reference to your refund application as referred above and further furnishing of information\/ filing of documents
\nagainst the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details
\nbelow:
\nRefund Calculation
\nAmount of Refund claimed
\nii. Net Refund Sanctioned on Provisional Basis
\n(Order No…date)
\niii. Refund
\niv.
\nV.
\namount inadmissible rejected
\n>
\nRefund admissible (i-ii-iii)
\nRefund adjusted against outstanding demand
\n(as per order no.) under existing law or under
\nthis <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThis order is issued as per provisions under sub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n22
\nFORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization,
\nConsulate or Embassy of foreign countries, etc.
\n1. UIN
\n2.
\nName
\n:
\n3. Address
\n:
\n4.
\nTax Period (Quarter)
\n5. Amount of Refund Claim
\n: From To
\n:
\n6.
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\nDetails of Bank Account:
\na.
\nBank Account Number
\nb.
\nBank Account Type
\nC.
\nName of the Bank
\nd.
\nName of the Account Holder\/Operator
\ne.
\nAddress of Bank Branch
\nf.
\nIFSC
\ng.
\nMICR
\nAmount
\n7. Reference number and date of furnishing FORM GSTR-11
\n8.
\nVerification
\nI
\nas an authorised representative of > hereby solemnly
\naffirm and declare that the information given herein above is true and correct to the best of my knowledge and
\nbelief and nothing has been concealed therefrom.
\nThat we a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe department will be at liberty to invoke the bank guarantee provided by us to cover the amount of
\nintegrated tax payable in respect of export of goods or services.
\nSignature of Authorized Signatory
\nName
\nDesignation Status
\nDate
\n24
\nBond for export of goods or services without payment of integrated tax
\n(See rule 964)
\nI\/We..
\n.of.
\n.,hereinafter called “obligor(s)”, am\/are held and firmly bound to the President of India
\n(hereinafter called “the President”) in the sum of..
\nrupees to be paid to the President for which payment will and
\ntruly to be made.
\nI\/We jointly and severally bind myself\/ourselves and my\/our respective heirs\/ executors\/ administrators\/ legal
\nrepresentatives\/successors and assigns by these presents; Dated this………… day of
\nWHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of
\nIndia without payment of integrated tax;
\nand whereas the obligor desires to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
\nguarantee or by endorsing his rights under the above-written bond or both;
\nI\/We further declare that this bond is given under the orders of the Government for the performance of an act in which the
\npublic are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nAccepted by me this.
\n.day of.
\nOccupation
\nOccupation
\n(month)..
\n..of
\nfor and on behalf of the President of India.”.
\n(year)
\n(Designation)
\nTo
\n25
\nLetter of Undertaking for export of goods or services without payment of integrated tax
\n(See rule 964)
\nThe President of India (hereinafter called the “President”), acting through the proper officer
\nI\/We
\nIdentification Number No.
\nof..
\n(address of the registered person) having Goods & Services Tax
\nhereinafter called “the u<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted by me this.
\n.day of.
\nOccupation
\nOccupation
\n(month).
\n(year)
\n…of
\n(Designation)
\nfor and on behalf of the President of India
\n9.
\n26
\nInsertion of new Forms. – After FORM GST TRAN-2 of the said rules, the
\nfollowing new forms shall be inserted, namely, –
\n“FORM GST INS-1
\nAUTHORISATION FOR INSPECTION OR SEARCH
\n[See rule 139 (1)]
\nTo
\n(Name and Designation of officer)
\nA.M\/s.
\nWhereas information has been presented before me and I have reasons to believe that\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 has suppressed transactions relating to supply of goods and\/or services
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00a1 has suppressed transactions relating to the stock of goods in hand,
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 has claimed input tax credit in excess of his entitlement under the Act
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 has claimed refund in excess of his entitlement under the Act
\nhas indulged in contravention of the provisions of this Act or rules made thereunder to evade tax
\nunder this Act;
\nOR
\nB.M\/s.
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 is engaged in the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnecessary, and if any goods or documents and\/or other things relevant to the proceedings under the
\nActare found, to seize and produce the same forthwith before me for further action under the Act
\nand rules made thereunder.
\n27
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the
\nquestions relevant to inspection \/ search operations, making of false statement or providing false
\nevidence is punishable with imprisonment and\/or fine under the Act read with section 179, 181, 191
\nand 418 of the Indian Penal Code.
\nGiven under my hand & seal this
\nday of
\n….. (month) 20…. (year). Valid for
\nday(s).
\nSeal
\nPlace
\nSignature, Name and designation of the
\nName, Designation & Signature of the Inspection Officer\/s
\n(i)
\n(ii)
\nissuing authority
\n28
\nFORM GST INS-02
\nORDER OF SEIZURE
\n[See rule 139 (2)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section 67 was
\nconducted by me on
\n>
\nat <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwith the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nSr. No.
\n1.
\n2.
\nTo:
\n>
\nName and address
\nName and Designation of the Officer
\nSignature
\n30
\nFORM GST INS-03
\nORDER OF PROHIBITION
\n[See rule 139(4)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section 67 was
\nconducted on \/\/ at _:_ AM\/PM in the following premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents \/ papers and goods found during the
\ninspection\/search, I have reasons to believe that certain goods liable to confiscation and\/or documents
\nand\/or books and\/or things useful for or relevant to proceedings under this Act are secreted in place(s)
\nmentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of section 67<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n..dated………… having value
\nan amount of tax of
\n..rupees involving
\nrupees. On my request the goods have been permitted to be
\nreleased provisionally by the proper officer on execution of the bond of value
\nand a security of.
\n..rupees against which cash\/bank guarantee has been furnished in
\n..rupees
\nfavour of the President\/ Governor; and
\nWHEREAS I undertake to produce the said goods released provisionally to me as and when required
\nby the proper officer duly authorized under the Act.
\nAnd if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer are duly
\npaid within ten days ofthe date of demand thereof being made in writing by the said proper officer,
\nthis obligation shall be void.
\nOTHERWISE and on breach or failure in the performance of any part of thiscondition, the same shall
\nbe in full force:
\nAND the President\/Governor shall, at his option, be competent to make good all thelosses and
\ndamages from the amount of the security dep<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhas been paid, I hereby order the above mentioned goods be released forthwith.
\nPlace:
\nName and Designation of the Officer
\nDate:
\nTo:
\n>
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\n33
\nFORM GST DRC – 01
\n[See rule 142(1)]
\nF.Y.
\nSection sub-section under which SCN is being issued –
\nDate:
\nAct –
\nSCN Reference No.-
\nDate-
\nSummary of Show Cause Notice
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\n(Amount in Rs.)
\nSr.
\nTax
\nAct
\nPlace of supply
\nTax \/
\nOthers
\nTotal
\nNo.
\nPeriod
\n1
\n2
\n3
\n(name of State)
\n4
\nCess
\n5
\n6
\n7
\nTotal
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nSCN Ref. No.
\nStatement Ref. No.
\nFORM GST DRC -02
\n[See rule 142(1)(b)]
\nDate –
\nDate –
\nSection\/sub-section under which statement is being issued –
\nSummary of Statement
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\nDate:
\n(Amount in Rs.)
\nSr.
\nTax
\nAct
\nPlace of supply
\nTax\/
\nOthers Total
\nNo.
\nPeriod
\n1
\n2
\n3
\n(name of State)
\n4
\nCess
\n5
\n6
\n7
\nTotal
\n34
\nFORM GST <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nARN –
\nFORM GST DRC – 04
\n[See rule 142(2)]
\nDate:
\nF.Y.
\nDate –
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged to the
\nextent of the amount paid and for the reasons stated therein.
\nCopy to
\nSignature
\nName
\nDesignation
\nReference No:
\nTo
\nTax Period
\nSCN –
\nARN –
\nGSTIN\/ID
\nName
\nAddress
\n35
\nFORM GST DRC-05
\n[See rule 142(3)]
\nF.Y.
\nDate –
\nDate –
\nDate:
\nIntimation of conclusion of proceedings
\nThis has reference to the show cause notice referred to above. As you have paid the amount of
\ntax and other dues mentioned in the notice along with applicable interest and penalty in accordance
\nwith the provisions of section the proceedings initiated vide the said notice are hereby concluded.
\n–
\n2
\nCopy to –
\n1. GSTIN
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 06
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\n2. Name
\n3. Details of Show Cause Notice Reference
\nDate of issue
\nNo.
\n4. Financial Year
\n5. Reply
\n>
\n6. Documents uploade<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nParticulars of original order
\nTax period, if any
\nSection under which order is
\npassed
\nOrder no.
\nDate of issue
\nProvision assessment order
\nOrder date
\nno., if any
\nARN, if applied for
\nDate of ARN
\nDate:
\nrectification
\nYour application for rectification of the orderreferred toabove has been found to be
\nsatisfactory;
\nIt has come to my noticethat the above said order requires rectification;
\nReason for rectification –
\n>
\nDetails of demand, if any, after rectification
\n52
\nSr.
\nNo.
\nTax
\nrate
\nTurnover
\nPlace of supply
\nAct
\nTax\/ Cess
\nInterest
\n(Amount in Rs.)
\nPenalty
\n2
\n3
\n4
\n5
\n7
\n8
\nThe aforesaid order is rectified in exercise of the powers conferred under section 161 as under:
\n>
\nTo
\n(GSTIN\/ID)
\nCopy to
\nName
\n(Address)
\n10
\nParticulars of defaulter –
\nGSTIN –
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\n38
\nFORM GST DRC – 09
\n[See rule 143]
\nDate:
\nDate:
\nOrder for recovery through specified officer under section 79
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalt<\/p>\n
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\nattached to the said properties, so far as they have been ascertained, are those specified in the Schedule
\nagainst each lot.
\nThe auction will be held on
\nat…. AM\/PM. In the event the entire amount due is paid before the
\ndate of auction, the sale will be stopped.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper officer\/
\nspecified officer and in default of payment, the goods shall be again put up for auction and resold.
\nPlace:
\nDate:
\nSerial No.
\nSchedule
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\nTo,
\nPlease refer to Public Auction Reference no.
\nauction conducted on
\ndated
\nOn the basis of
\nyou have been found to be a successful bidder in the instant case.
\nwithin a period of 15 days from the
\nYou are hereby, required to make payment of Rs.
\ndate of auction.
\nThe possession of the good<\/p>\n
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\nThe sale
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nTo
\nThe
\nParticulars of defaulter –
\nGSTIN –
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\n41
\nFORM GST DRC – 13
\n[See rule 145(1)]
\nNotice to a third person under section 79(1) (c)
\nDate:
\nDate:
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the
\nprovisions of the > Act by > holding
\n> who has failed to make payment of such amount; and\/or
\nIt is observed that a sum of rupees
\nyou; or
\nis due or may become due to the said taxable person from
\nIt is observed that you hold or are likely to hold a sum of rupees
\nperson.
\nfor or on account of the said
\nto the Government forthwith or upon the
\nYou are hereby directed to pay a sum of rupees
\nmoney becoming due or being held in compliance of the provisions contained in clause (c)(i) of sub-
\nsection (1) of section 79 of the Act.
\nPlease note that any payment made by you in compliance of this notice will be deemed under section
\n79 of the Act to have bee<\/p>\n
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\nyou have discharged your liability by making a payment of Rs.
\ndated
\nfor the defaulter named below:
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nThis certificate will constitute a good and sufficient discharge of your liability to above mentioned
\ndefaulter to the extent of the amount specified in the certificate.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nFORM GST DRC-15
\n[See rule 146]
\nTo
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nThe Magistrate\/Judge of the Court of.
\nDECREE
\nDemand order no.:
\nSir\/Ma'am,
\nDate:
\nPeriod
\nThis is to inform youthat as per the decree obtained in your Court on the day of
\n20……. by
\n..(name of defaulter) in Suit No.
\nof 20…, a sum of rupees –
\n–
\nis payable to the said person. However, the said person is liable to pay a sum of rupees
\nunder the provisions of the> Act vide order number
\ndated
\nYou are requested to execute the decree and credit the net proceeds <\/p>\n
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\n1)
\n\/Building
\nt
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nPlace:
\nDate:
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\n1
\n2
\nQuantity
\n3
\nSignature
\nName
\nDesignation
\n44
\nFORM GST DRC – 17
\n[See rule 147(4)]
\nNotice for Auction of Immovable\/Movable Property under section 79(1) (d)
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods specified in
\nthe Schedule below for recovery of Rs and interest thereon and admissible expenditure
\nincurred on the recovery process in accordance with the provisions of section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots specified in
\nthe Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and
\nclaims attached to the said properties, so far as they have been ascertained, are those specified in the
\nSchedule against each lot.
\non…
\nIn the absence
\nof any order of postponement, the auction will be hel<\/p>\n
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\nhas not been paid and cannot be recovered from the said defaulter in the manner provided under the Act.
\n>
\nThe said GSTIN holder owns property\/resides\/carries on business in your jurisdiction the particulars of which
\nare given hereunder: –
\n>
\nYou are requested to take early steps to realise the sum of rupees
\nan arrear of land revenue.
\nfrom the said defaulter as if it were
\nSignature
\nName
\nDesignation
\nPlace:
\nDate:
\nTo,
\nMagistrate,
\n>
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nFORM GST DRC – 19
\n[See rule 156]
\nDate:
\nDate:
\nApplication to the Magistrate for Recovery as Fine
\nA sum of Rs. >is recoverable from > holding > on account of
\ntax, interest and penalty payable under the provisions of the Act. You are requestedto kindly recover such
\namount in accordance with the provisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a
\nfine imposed by a Magistrate.
\nDescription
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nDate:<\/p>\n
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\nDate –
\n47
\nOrder for acceptance\/rejection of application for deferred payment \/ payment in instalments
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment \/ payment of tax\/other dues in instalments has been examined and in
\nthis connection, you are allowed to pay tax and other dues by – (date) or in this connection you
\nare allowed to pay the tax and other dues amounting to rupees
\nOR
\nin
\nmonthly instalments.
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment \/ payment of tax\/other dues in instalments has been examined and it
\nhas not been found possible to accede to your request for the following reasons:
\nReasons for rejection
\nPlace:
\nDate:
\nReference No.:
\nTo
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 22
\n[See rule 159(1)]
\nDate:
\nName
\nAddress
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nPr<\/p>\n
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\nthis department.
\nSignature
\nName
\nDesignation
\nCopy to –
\nReference No.:
\nTo
\nName
\nAddress
\n48
\nFORM GST DRC – 23
\n[See rule 159(3), 159(5) & 159(6)]
\nDate:
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nOrder reference No. –
\nDate –
\nRestoration of provisionally attached property \/ bank account under section83
\nPlease refer to the attachment of > account in your> having account no. >, attached vide above referred order, to
\nsafeguard the interest of revenue in the proceedings launched against the person. Now, there is no such
\nproceedings pending against the defaulting person which warrants the attachment of the said accounts.
\nTherefore, the said account may now be restored to the person concerned.
\nor
\nPlease refer to the attachment of property > attached vide above referred order to
\nsafeguard the interest of revenue in the proceedings launched against the person. Now, there is no such
\nproceedings pending against the defa<\/p>\n
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\nGSTIN
\nName
\nAddress
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\n50
\nFORM GST DRC – 25
\n[See rule 161]
\nReference No. in Appeal or Revision or any other proceeding –
\nDate:
\nDate:
\nDate:
\n>
\nContinuation of Recovery Proceedings
\nThis has reference to the initiation of recovery proceedings against you vide above referred recovery
\nreference number for a sum of Rs……
\nThe Appellate \/Revisional authority\/Court
\nenhanced\/reduced the dues covered by the
\nNo…
\nRs..
\ndated.
\n.vide order no.
\n>has
\nabove
\ndated
\n.The recovery of enhanced\/reduced amount of Rs..
\nmentioned demand order
\nand the dues now stands at
\nstands continued from
\nthe stage at which the recovery proceedings stood immediately before disposal of appeal or revision.
\nThe revised amount of demand after giving effect of appeal \/ revision is given below:
\nFinancial year:
\nAct
\nTax
\nInterest
\nPenalty
\nOther Dues
\n(Amount in Rs.)
\nTotal Arrears
\n1
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation\n<\/p>\n
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\nDate –
\nDate:
\nOrder for rejection \/ allowance of compounding of offence
\nThis has reference to your application referred to above. Your application has been examined in the
\ndepartment and the findings are as recorded below:
\n>
\nSr. No.
\n(1)
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in
\nrespect of the offences stated in column (2) of the table below on payment compounding
\namount indicated in column (3):
\nOffence
\n(2)
\nCompounding amount (Rs.)
\n(3)
\nNote: In case the offence committed by the taxable person falls in more than one category specified in
\nColumn (2), the compounding amount shall be the amount specified in column (3), which is the
\nmaximum of the amounts specified against the categories in which the offence sought to be
\ncompounded can be categorized.
\nYou are hereby directed to pay the aforesaid compounding amount by
\n(date) and on payment
\nof the compounding amount, you will be granted immunity from prosecution for the offences listed in
\ncolu<\/p>\n
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