The Delhi Goods and Services Tax (Second Amendment) Rules, 2017.
10\/2017 Dated:- 30-6-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-I) DEPARTMENT
\nNotification No. 10\/2017
\nDelhi, the 30th June, 2017
\nF. No. 3(13)\/Fin(Rev-I)\/2017-18\/DS-VI\/356.- In exercise of the powers conferred by section 164 of the Delhi Goods and Services tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Delhi Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) They shall come into force on the 1st day of July, 2017.
\n2. In the Delhi Goods and Services Tax Rules, 2017, after rule 26 but before the Form GST CMP-1, the following shall be inserted, namely:-
\n=============
\nDocument 1[PART IV
\nDELHI GAZETTE : EXTRAORDINARY
\n237
\nFINANCE (REVENUE-I) DEPARTMENT
\nNOTIFICATION
\nDelhi, the 30th Ju<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er clause (a), be the sum total of consideration in money and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e option = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of provision of such services. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he remaining part of that financial = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n makes the payment to the third party = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of section 12 or, as the case may be, section 13 of the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n note issued by a supplier in accordance with the provisions of section 34; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n which the details are furnished. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ributor = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted, be distributed as input tax credit of central tax and State tax or Union territory tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n it under distribution being less than the amount to be adjusted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oresaid; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er, amalgamation, lease or transfer or change in the ownership of business for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 'T\u00e2\u201a\u0081'; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t I of the Seventh = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ), denoted as 'A', shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e, the value of 'E\/F' shall be calculated by taking values of 'E' and 'F' of the last tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eful life= C multiplied by 5\/60 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rker or received from a job worker or sent from one = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the State and its = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n red person may issue a consolidated invoice at the end of a month for supplies covered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tinct persons as specified in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ly to the bill of supply issued under this rule: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Number of the supplier; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and its code, in case of a supply in the course of inter- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n under the Act during such period: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ether issued or made available, physically or electronically whether or not serially numbered, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at the time of removal of goods for transportation, containing the following details, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nsignment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tored during transit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nbehalf of every principal; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rule (1) as aforesaid in any other State or Union territory shall be deemed to be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f section 38 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es, if any, received from supplier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n where required, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rn by non-resident taxable person.- Every registered non-resident = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n available electronically to each of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nextended accordingly: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2 through the common portal on or before the last = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ount: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n onically through the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tement to be furnished for the month in which the discrepancy is made available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ward supplies of persons having Unique Identity Number.- (1) Every person who has been issued a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion of any Foreign University recognised by any Indian University = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax practitioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n red person on the common portal and such application shall not be proceeded with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ebited by- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h the challan on the common portal and the same shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST PMT-04. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mic Zone for authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hat a declaration is not required to be furnished in respect of the cases covered under clause = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t period without payment of tax under bond or letter of undertaking; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m for refund from electronic cash ledger, shall be forwarded to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g seven days from the date of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he said refund claim and the said order shall be made available to the applicant = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ong with a payment advice in FORM GST RFD-05, specifying = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n out of India.-(1) The shipping bill filed by an exporter shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as the case may be, and a copy of such intimation shall be transmitted to the common portal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gistered under the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to the Committee, and to be subject to prosecution under the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the notice in FORM GST ASMT \u2013 03, and may appear in person before the said officer if he so = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n under sub-section (2) of section 64 shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e special audit, the registered person shall be informed of the findings of the special audit in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n authorised in writing by such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n edgement, indicating the appeal number, is issued. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n this rule, the appeal shall be treated as filed only when the final acknowledgement = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the adjudicating authority = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST APL-04 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n llowing particulars in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wed at the rate of sixty per cent. on such goods which = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le thereon. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Members of the Authority:- (1) The Chairman and Members of the Authority shall be appointed by the Central = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has been passed on by the registered person to the recipient by way of commensurate reduction in prices. = = = = = = = =<\/p>\n
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\nany such further amount in money as is equivalent to the consideration not in money, if such amount is
\nknown at the time of supply;
\nif the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or
\nservices or both of like kind and quality;
\nif the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration
\nin money and such further amount in money that is equivalent to consideration not in money as determined
\nby the application of rule 30 or rule 31 in that order.
\nIllustration:
\n(1) Where a new phone is supplied for twenty thousand rupees along with the exchange of an old phone and if the
\nprice of the new phone without exchange is twenty four thousand rupees, the open market value of the new phone
\nis twenty four thousand rupees.
\n(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactur<\/p>\n
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\nof the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and
\nquality by the recipient to his customer not being a related person:
\nProvided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be
\ndeemed to be the open market value of the goods or services.
\n29. Value of supply of goods made or received through an agent.-The value of supply of goods between the principal
\nand his agent shall-
\n(a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety per cent. of the price
\ncharged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where
\nthe goods are intended for further supply by the said recipient.
\nIllustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in
\nsubsequent supplies at a price of five tho<\/p>\n
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\n31. Residual method for determination of value of supply of goods or services or both.-Where the value of supply of
\ngoods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable
\nmeans consistent with the principles and the general provisions of section 15 and the provisions of this Chapter:
\nProvided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30.
\n32. Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions
\nof this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the
\nmanner provided hereinafter.
\n(2) The value of supply of services in relation to the purchase or sale of foreign currency, including money changing,
\nshall be determined by the supplier of services in the following manner, namely:-
\n(a) for a currency, when exchanged from, or to, <\/p>\n
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\nyear.
\n(b) at the option of the supplier of services, the value in relation to the supply of foreign currency, including
\nmoney changing, shall be deemed to be-
\n(i) one per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees,
\nsubject to a minimum amount of two hundred and fifty rupees;
\n(ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an
\namount exceeding one lakh rupees and up to ten lakh rupees; and
\n(iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency
\nexchanged for an amount exceeding ten lakh rupees, subject to a maximum amount of sixty
\nthousand rupees.
\n(3) The value of the supply of services in relation to booking of tickets for travel by air provided by an air travel agent
\nshall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings,
\nand at the rate of ten per<\/p>\n
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\nis only towards the risk cover in life insurance.
\n(5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods
\nas such or after such minor processing which does not change the nature of the goods and where no input tax credit has
\nbeen availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the
\npurchase price and where the value of such supply is negative, it shall be ignored:
\nProvided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the
\npurpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower
\nreduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal
\nby the person making such repossession.
\n(6) The val<\/p>\n
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\non authorisation by such recipient;
\n(ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the
\ninvoice issued by the pure agent to the recipient of service; and
\n(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in
\naddition to the services he supplies on his own account.
\nExplanation.- For the purposes of this rule, the expression “pure agent” means a person who-
\n(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure
\nor costs in the course of supply of goods or services or both;
\n(b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure
\nagent of the recipient of supply;
\n(c) does not use for his own interest such goods or services so procured; and
\n(d) receives only the actual amount incurred to procure such goods or service<\/p>\n
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\n35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.-Where the value of supply
\nis inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be
\ndetermined in the following manner, namely,-
\nTax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be, CGST, SGST or UTGST) \u00c3\u00b7
\n(100+ sum of tax rates, as applicable, in %)
\nExplanation.- For the purposes of the provisions of this Chapter, the expressions-
\n(a) \u201copen market value” of a supply of goods or services or both means the full value in money, excluding the
\nintegrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the
\nsupplier and the recipient of the supply are not related and the price is the sole consideration, to obtain such supply
\nat the same time when the supply being valued is mad<\/p>\n
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\na bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder
\nfor the assessment of integrated tax on imports;
\nan Input Service Distributor invoice or Input Service Distributor credit note or any document issued by an
\nInput Service Distributor in accordance with the provisions of sub-rule (1) of rule 54.
\n(2) Input tax credit shall be availed by a registered person only if all the applicable particulars as specified in
\nthe provisions of Chapter VI are contained in the said document, and the relevant information, as contained
\nin the said document, is furnished in FORM GSTR-2 by such person.
\n(3)
\nNo input tax credit shall be availed by a registered person in respect of any tax that has been paid in
\npursuance of any order where any demand has been confirmed on account of any fraud, willful
\nmisstatement or suppression of facts.
\n37. Reversal of input tax credit in the case of <\/p>\n
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\n(3) The registered person shall be liable to pay interest at the rate notified under sub-section (1) of section 50 for the
\nperiod starting from the date of availing credit on such supplies till the date when the amount added to the output tax
\nliability, as mentioned in sub-rule (2), is paid.
\n(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-availing of any credit, in
\naccordance with the provisions of the Act or the provisions of this Chapter, that had been reversed earlier.
\n38. Claim of credit by a banking company or a financial institution.- A banking company or a financial institution,
\nincluding a non-banking financial company, engaged in the supply of services by way of accepting deposits or extending
\nloans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the
\noption permitted under sub-section (4) of that section, shall follow the following <\/p>\n
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\nshall distribute input tax credit in the manner and subject to the following conditions, namely,-
\n(a)
\n(b)
\n(c)
\n(d)
\nthe input tax credit available for distribution in a month shall be distributed in the same month and the
\ndetails thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII
\nof these rules;
\nthe Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute
\nthe amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17
\nor otherwise) and the amount of eligible input tax credit;
\nthe input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be
\ndistributed separately in accordance with the provisions of clause (d);
\nthe input tax credit that is required to be distributed in accordance with the provisions of clause (d) and
\n(e) of sub-section (2) of section 20 to one of the recipients \u2018R1', whether registered o<\/p>\n
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\nrespectively;
\n(ii) in respect of a recipient located in a State or Union territory other than that of the Input Service
\nDistributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the
\naggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies
\nfor distribution to such recipient in accordance with clause (d);
\n(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as prescribed in sub-rule (1) of
\nrule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit;
\n(h) the Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub-rule (1)
\nof rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason;
\n(i) any additional amount of input tax credit on acco<\/p>\n
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\n(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason
\nfor any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the
\nprocess specified in clause (j) of sub-rule (1) shall apply, mutatis mutandis, for reduction of credit.
\n(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input Service Distributor credit note
\nspecified in clause (h) of sub-rule (1), issue an Input Service Distributor invoice to the recipient entitled to such credit
\nand include the Input Service Distributor credit note and the Input Service Distributor invoice in the return in FORM
\nGSTR-6 for the month in which such credit note and invoice was issued.
\n242
\nDELHI GAZETTE : EXTRAORDINARY
\nPART IV]
\n40.
\nManner of claiming credit in special circumstances.- (1) The input tax credit claimed in accordance wit<\/p>\n
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\n(c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs
\ncontained in semi-finished or finished goods held in stock, or as the case may be, capital goods-
\n(i)
\n(ii)
\non the day immediately preceding the date from which he becomes liable to pay tax under the
\nprovisions of the Act, in the case of a claim under clause (a) of sub-section (1) of section 18;
\non the day immediately preceding the date of the grant of registration, in the case of a claim
\nunder clause (b) of sub-section (1) of section 18;
\n(iii) on the day immediately preceding the date from which he becomes liable to pay tax under section
\n9, in the case of a claim under clause (c) of sub-section (1) of section 18;
\n(iv) on the day immediately preceding the date from which the supplies made by the registered person
\nbecomes taxable, in the case of a claim under clause (d) of sub-section (1) of section 18;
\n(d) the details furnished in the declaration under clause (b<\/p>\n
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\nany reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST
\nITC-02, electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his
\nelectronic credit ledger to the transferee:
\nProvided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the
\nnew units as specified in the demerger scheme.
\n(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered accountant or cost accountant
\ncertifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific
\nprovision for the transfer of liabilities.
\n(3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such
\nacceptance, the un-utilized credit specified in FORM GST ITC-02 shal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[PART IV
\nDELHI GAZETTE : EXTRAORDINARY
\n243
\n(c) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively
\nfor effecting exempt supplies, be denoted as 'T\u00e2\u201a\u201a';
\n(d) the amount of input tax, out of 'T', in respect of inputs and input services on which credit is not available
\nunder sub-section (5) of section 17, be denoted as 'T3';
\n(e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as 'C\u00e2\u201a\u0081'
\nand calculated as-
\nC\u00e2\u201a\u0081 = T- (T\u00e2\u201a\u0081+T2+T3);
\n(f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively for
\neffecting supplies other than exempted but including zero rated supplies, be denoted as 'T4';
\n(g) \u2018T\u00e2\u201a\u0081', \u2018T\u00e2\u201a\u201a, \u2018T3' and 'T4' shall be determined and declared by the registered person at the invoice level in
\nFORM GSTR-2;
\n(h) input tax credit left after attribution of input tax credit u<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSchedule to the Constitution and entry 51 and 54 of List II of the said Schedule;
\n(j) the amount of credit attributable to non-business purposes if common inputs and input services are used
\npartly for business and partly for non-business purposes, be denoted as \u2018D\u00e2\u201a\u201a', and shall be equal to five per cent.
\nof C2; and
\n(k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes of
\nbusiness and for effecting supplies other than exempted supplies but including zero rated supplies and shall be
\ndenoted as 'C3', where,-
\nC3=C\u00e2\u201a\u201a- (D1+D2);
\n(1) the amount 'C3' shall be computed separately for input tax credit of central tax, State tax, Union territory tax
\nand integrated tax;
\n(m) the amount equal to aggregate of \u2018D\u00e2\u201a\u0081' and 'D\u00e2\u201a\u201a' shall be added to the output tax liability of the registered
\nperson:
\nProvided that where the amount of input tax relating to inputs or input services used partly for the purpose<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the
\ndate of payment; or
\n244
\nDELHI GAZETTE : EXTRAORDINARY
\nPART IV]
\n(b) where the aggregate of the amounts determined under sub-rule (1) in respect of \u2018D\u00e2\u201a\u0081' and 'D\u00e2\u201a\u201a' exceeds the aggregate
\nof the amounts calculated finally in respect of \u2018D\u00e2\u201a\u0081' and 'D\u00e2\u201a\u201a', such excess amount shall be claimed as credit by the
\nregistered person in his return for a month not later than the month of September following the end of the financial year
\nto which such credit relates.
\n43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.-
\n(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract
\nthe provisions of sub<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the
\ndate of the invoice for such goods:
\nProvided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause,
\nthe value of 'A' shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter
\nor part thereof and the amount 'A' shall be credited to the electronic credit ledger;
\nExplanation.- An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of
\nsub-section (4) of section 18, if it is subsequently covered under this clause.
\n(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under clause (c), to be denoted as
\n'To', shall be the common credit in respect of capital goods for a tax period:
\nProvided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c),\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperiod for which the details of 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 value of exempt supplies and the
\ntotal turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the
\nConstitution and entry 51 and 54 of List II of the said Schedule;
\n(h) the amount T\u00c3\u00aa along with the applicable interest shall, during every tax period of the useful life of the concerned
\ncapital goods, be added to the output tax liability of the person making such claim of credit.
\n(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax.
\n[PART IV
\nDELHI GAZETTE : EXTRAORDINARY
\n245
\n44. Manner of reversal of credit under special circumstances.- (1) The amount of in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and
\ncentral tax.
\n(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the
\namount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of
\nany of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.
\n(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and the
\ndetails of the amount shall be furnished in FORM GST ITC-03, where such amount relates to any event specified in
\nsub-section (4) of section 18 and in FORM GSTR-10, where such amount relates to the cancellation of registration.
\n(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or
\ncost ac<\/p>\n
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\njob worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before
\nthe twenty-fifth day of the month succeeding the said quarter.
\n(4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be
\ndeemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said
\ninputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be
\nliable to pay the tax along with applicable interest.
\nExplanation. For the purposes of this Chapter,-
\n(1) the expressions \u201ccapital goods\u201d shall include \u201cplant and machinery\u201d as defined in the Explanation to section
\n17;
\n(2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17-
\n(a) the value of land and building shall be taken as the same as<\/p>\n
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\ncode, if such recipient is un-registered and where the value of the taxable supply is fifty thousand
\nrupees or more;
\nname and address of the recipient and the address of delivery, along with the name of the State and its
\ncode, if such recipient is un-registered and where the value of the taxable supply is less than fifty
\nthousand rupees and the recipient requests that such details be recorded in the tax invoice;
\n(g)
\nHarmonised System of Nomenclature code for goods or services;
\n(h)
\ndescription of goods or services;
\n(i)
\nquantity in case of goods and unit or Unique Quantity Code thereof;
\n(j)
\ntotal value of supply of goods or services or both;
\n(k)
\n(1)
\n(m)
\n(n)
\ntaxable value of the supply of goods or services or both taking into account discount or abatement, if
\nany;
\nrate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
\namount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax,
\nUnion territory tax or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day
\nfrom any or all the suppliers:
\nProvided also that in the case of the export of goods or services, the invoice shall carry an endorsement
\n“SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR
\nEXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED
\nTAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details,
\nnamely,-
\n(i) name and address of the recipient;
\n(ii) address of delivery; and
\n(iii) name of the country of destination:
\n[PART IV
\nDELHI GAZETTE : EXTRAORDINARY
\n247
\nProvided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b)
\nof sub-section (3) of section 31 subject to the following conditions, namely,-
\n(a)
\n(b)
\nthe recipient is not a registered p<\/p>\n
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\nsection 25, may issue the invoice before or at the time such supplier records the same in his books of account or before
\nthe expiry of the quarter during which the supply was made.
\n48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the
\nfollowing manner, namely,-
\n(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
\n(b)
\nthe duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
\n(c)
\nthe triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
\n(2)
\nThe invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner,
\nnamely,-
\n(a)
\nthe original copy being marked as ORIGINAL FOR RECIPIENT; and
\n(b)
\nthe duplicate copy being marked as DUPLICATE FOR SUPPLIER.
\n(3)
\nThe serial number of invoices issued during a tax period shall be furnished electronically through the common
\nportal in FORM GSTR-1.
\n49. Bill of supply.- A bill of supply referred to in claus<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided further that any tax invoice or any other similar document issued under any other Act for the time
\nbeing in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
\n50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the
\nfollowing particulars, namely,-
\n(a)
\n(b)
\nname, address and Goods and Services Tax Identification Number of the supplier;
\na consecutive serial number not exceeding sixteen characters, in one or multiple series, containing
\nalphabets or numerals or special characters-hyphen or dash and slash symbolised as
\n“-” and “\/”
\nrespectively, and any combination thereof, unique for a financial year;
\n248
\nDELHI GAZETTE : EXTRAORDINARY
\nPART IV]
\n0
\n(d)
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number or Unique Identity Number, if
\nregistered, of the recipient;
\n(e)
\ndescription of goods or se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na consecutive serial number not exceeding sixteen characters, in one or multiple series, containing
\nalphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “\/”
\nrespectively, and any combination thereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number or Unique Identity Number, if
\nregistered, of the recipient;
\nnumber and date of receipt voucher issued in accordance with the provisions of rule 50;
\ndescription of goods or services in respect of which refund is made;
\namount of refund made;
\n(c)
\n(d)
\n(e)
\n(f)
\n(g)
\n(h)
\n(i)
\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.
\nrate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
\namount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union
\nterritory tax or cess);
\n52<\/p>\n
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\nState trade or commerce; and
\nsignature or digital signature of the supplier or his authorised representative.
\n53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit
\nnotes referred to in section 34 shall contain the following particulars, namely:-
\n(a)
\nthe word “Revised Invoice\u201d, wherever applicable, indicated prominently;
\n(b)
\nname, address and Goods and Services Tax Identification Number of the supplier;
\n(c)
\nnature of the document;
\n(d)
\n(e)
\n(f)
\na consecutive serial number not exceeding sixteen characters, in one or multiple series, containing
\nalphabets or numerals or special characters-hyphen or dash and slash symbolised as and “\/”
\nrespectively, and any combination thereof, unique for a financial year;
\ndate of issue of the document;
\nname, address and Goods and Services Tax Identification Number or Unique Identity Number, if
\nregistered, of the recipient;
\nna<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh
\nand fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located
\nin a State, who are not registered under the Act.
\n(3)
\nAny invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74
\nor section 129 or section 130 shall prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE\u201d.
\n54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case may be, an Input Service
\nDistributor credit note issued by an Input Service Distributor shall contain the following details:-
\n(a)
\n(b)
\nname, address and Goods and Services Tax Identification Number of the Input Service Distributor;
\na consecutive serial number not exceeding sixteen characters, in one or multiple series, containing
\nalphabets or numerals or special<\/p>\n
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\nand whether or not containing the address of the recipient of taxable service but containing other information as
\nmentioned under rule 46.
\n250
\n(3)
\nDELHI GAZETTE : EXTRAORDINARY
\nPART IV]
\nWhere the supplier of taxable service is a goods transport agency supplying services in relation to transportation
\nof goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by
\nwhatever name called, containing the gross weight of the consignment, name of the consigner and the consignee,
\nregistration number of goods carriage in which the goods are transported, details of goods transported, details of place of
\norigin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as
\nconsigner, consignee or goods transport agency, and also containing other information as mentioned under rule 46.
\n(4) Where the s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnamely:-
\n(i)
\ndate and number of the delivery challan;
\n(111
\nname, address and Goods and Services Tax Identification Number of the consigner, if registered;
\nname,
\naddress and Goods and Services Tax Identification Number or Unique Identity Number of the
\nconsignee, if registered;
\n(iv)
\nHarmonised System of Nomenclature code and description of goods;
\nquantity (provisional, where the exact quantity being supplied is not known);
\n(v)
\n(vi)
\ntaxable value;
\n(vii)
\ntax rate and tax amount
\n(viii)
\n(ix)
\n–
\ncentral tax, State tax, integrated tax, Union territory tax or cess, where the
\ntransportation is for supply to the consignee;
\nplace of supply, in case of inter-State movement; and
\nsignature.
\nThe delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner,
\nnamely:-
\n(a)
\nthe original copy being marked as ORIGINAL FOR CONSIGNEE;
\n(b)
\nthe duplicate copy being marked as DUPLICATE FO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[PART IV
\nDELHI GAZETTE : EXTRAORDINARY
\nChapter VII
\n251
\nAccounts and Records
\n56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition
\nto the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported
\nor exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including
\ninvoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund
\nvouchers.
\n(2) Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in
\nrespect of goods received and supplied by him, and such accounts shall contain particulars of the opening balance,
\nreceipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the balance of
\nstock including raw materials, finished goods, scrap and wastage there<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nalong 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 under sub-rule (5) without the
\ncover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such
\ngoods have been supplied by the registered person.
\n(7) Every registered person shall keep the books of account at the principal place of business and books of account
\nrelating to additional place of business mentioned in his certificate of registration and such books of account shall include
\nany electronic form of data stored on any electronic device.
\n(8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries,
\notherwise than those of clerical nature, shall be scored out under attestation and thereafter, the correct entry shall be
\nrecorded and where the registers and other documents are maintained electronically, a l<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax paid on receipts or on supply of goods or services effected on behalf of every principal.
\n(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative
\ndetails of raw materials or services used in the manufacture and quantitative details of the goods so manufactured
\nincluding the waste and by products thereof.
\n(13) Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in
\nthe provision of services, details of input services utilised and the services supplied.
\n(14) Every registered person executing works contract shall keep separate accounts for works contract showing-
\n252
\n\u00e2\u201a\u00ac
\n(b)
\n(c)
\n(d)
\nDELHI GAZETTE : EXTRAORDINARY
\nthe names and addresses of the persons on whose behalf the works contract is executed;
\nPART IV]
\ndescription, value and quantity (wherever applicable) of goods or services received for the execution of works
\ncontract;
\ndescription<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndelivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in
\nrespect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and
\nwhen required by the
\nproper officer.
\n(18) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any
\nlaw for the time being in force.
\n57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained
\nand preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the
\ninformation can be restored within a reasonable period of time.
\n(2) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents,
\nduly authenticated by him, in hard copy or in any elec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nenrolled in the State or Union territory.
\n(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST
\nENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(4) Subject to the provisions of rule 56,-
\n(a) any person engaged in the business of transporting goods shall maintain records of goods transported,
\ndelivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the
\nregistered consigner and consignee for each of his branches.
\n(b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the
\nperiod for which particular goods remain in the warehouse, including the particulars relating to dispatch,
\nmovement, receipt and disposal of such goods.
\n(5) The owner or the operator of the godown shall store the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunregistered 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 rupees made to
\nunregistered persons for each rate of tax;
\n(c) debit and credit notes, if any, issued during the month for invoices issued previously.
\n(3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned
\nregistered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through
\nthe common portal after the due date of filing of FORM GSTR-1.
\n(4)
\nThe details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section
\n38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in
\nFORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by
\nthe recip<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically in FORM GSTR-2.
\n(3)
\nThe registered person shall specify the inward supplies in respect of which he is not eligible, either fully or
\npartially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
\n(4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is
\nrelatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in
\nFORM GSTR-2.
\n(4A)
\nThe details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule
\n63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common
\nportal and the said recipient may include the same in FORM GSTR-2.
\n(5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65
\nshall be made available to the recipient of credit in Part B of FORM GSTR 2A ele<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPART IV]
\n61.
\nForm and manner of submission of monthly return.- (1) Every registered person other than a person referred
\nto in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident
\ntaxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish
\na return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either
\ndirectly or through a Facilitation Centre notified by the Commissioner.
\n(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished
\nthrough FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.
\n(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49,
\ndischarge his liability towards tax, interest, penalty, fees or any other amount payable <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nafter adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the
\ncommon portal, either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest,
\npenalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash
\nledger.
\n(3) The return furnished under sub-rule (1) shall include the –
\n(a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons;
\nand
\n(b) consolidated details of outward supplies made.
\n(4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where
\nrequired, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period
\nduring which the person was liable to furnish<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntaxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or
\nthrough a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward
\nsupplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this
\nChapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of
\nregistration, whichever is earlier.
\n64. Form and manner of submission of return by persons providing online information and database access or
\nretrieval services.- Every registered person providing online information and data base access or retrieval services from
\na place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before
\nthe twentieth day of the month succeeding the calendar month or pa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the common portal after the due date of filing of
\nFORM GSTR-7.
\n(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee
\non the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
\n67. Form and manner of submission of statement of supplies through an e-commerce operator.- (1) Every
\nelectronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM
\nGSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner,
\ncontaining details of supplies effected through such operator and the amount of tax collected as required under sub-
\nsection (1) of section 52.
\n(2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the
\nsuppliers in Part C of FORM GST<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of
\nmatching relating to claim of input tax credit to such date as may be specified therein.
\nExplanation. For the purposes of this rule, it is hereby declared that \u20ac\u2022
\n(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the
\nrecipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding
\nsupplier has furnished a valid return;
\n(ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is
\nequal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier.
\n70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax
\ncredit in respect of any tax period, specified in sub-section (2) of section 42, shall be made avail<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndate of the month in which the matching has been carried out.
\n(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the
\nstatement of outward supplies to be furnished for the month in which the discrepancy is made available.
\n(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in
\nthe statement of inward supplies to be furnished for the month in which the discrepancy is made available.
\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy
\nshall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month
\nsucceeding the month in which the discrepancy is made available.
\nExplanation.- For the purposes of this rule, it is hereby declared that –
\n72.
\n(i) Rectification by a supplier means adding or correcting the detai<\/p>\n
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\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under
\nsection 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended
\naccordingly:
\nProvided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of
\nmatching relating to claim of reduction in output tax liability to such date as may be specified therein.
\nExplanation. For the purposes of this rule, it is hereby declared that –
\n(i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were
\naccepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if
\nthe said recipient has furnished a valid return.
\n(ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax
\nliability after taking into account the reduction claimed is equal to or more than the clai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand the details of output tax liability 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 electronically in FORM GST
\nMIS-1 and the recipient electronically in FORM GST MIS-2 through the common portal on or before the last date of
\nthe month in which the matching has been carried out.
\n(2)
\nA supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the
\nstatement of outward supplies to be furnished for the month in which the discrepancy is made available.
\n(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in
\nthe statement of inward supplies to be furnished for the month in which the discrepancy is made available.
\n(4)
\nWhere the discrepancy is not re<\/p>\n
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\n77.
\nRefund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section
\n42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be
\ncredited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of
\nany future liability towards interest or the taxable person may claim refund of the amount under section 54.
\n78.
\nMatching of details furnished by the e-Commerce operator with the details furnished by the supplier.-
\nThe following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8,
\nshall be matched with the corresponding details declared by the supplier in FORM GSTR-1,
\n(a)
\n(b)
\nState of place of supply; and
\nnet taxable value:
\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date
\nof matching of the above mentione<\/p>\n
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\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy
\nshall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the
\nmonth in which the details of discrepancy are made available and such addition to the output tax liability and interest
\npayable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS\u20133.
\n80.
\nAnnual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under
\nsection 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as
\nspecified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly
\nor through a Facilitation Centre notified by the Commissioner:
\nProvided that a person paying <\/p>\n
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\nUnique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such
\nsupplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund
\nclaim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
\n(2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid
\nshall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer
\nin FORM GSTR-11.
\n83. Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be
\nmade electronically through the common portal either directly or through a Facilitation Centre notified by the
\nCommissioner for enrolment as goods and services tax practitioner by any person who,\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nas equivalent to the degree examination mentioned in sub-clause (i); or
\n(iii) any other examination notified by the Government, on the recommendation of the
\nCouncil, for this purpose; or
\nhas passed any of the following examinations, namely:-
\n(iv)
\n(a)
\nfinal examination of the Institute of Chartered Accountants of India; or
\n(b)
\n(c)
\nfinal examination of the Institute of Cost Accountants of India; or
\nfinal examination of the Institute of Company Secretaries of India.
\n(2)
\nOn receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making
\nsuch enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a
\ncertificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not
\nqualified to be enrolled as a goods and services tax practitioner.
\n(3)
\nThe enrolment made under sub-rule (2)<\/p>\n
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\n(5)
\nAny person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of
\nsuch order, appeal to the Commissioner against such order.
\n(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal
\nin FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and
\nservices tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation
\nduring the period of authorisation.
\n(7)
\nWhere a statement required to be furnished by a registered person has been furnished by the goods and services
\ntax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the
\nstatement furnished by the goods and services tax practitioner shall be made available to the registered person on the
\ncommon portal:
\nProvided that where the registered person fails to respond to the r<\/p>\n
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\nfurther 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 practitioner shall-
\n(a)
\ngive his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and
\nfurnish his return; and
\n(b)
\nbefore confirming submission of any statement prepared by the goods and services tax practitioner,
\nensure that the facts mentioned in the return are true and correct.
\nThe goods and services tax practitioner shall-
\n(10)
\n(a)
\nprepare the statements with due diligence; and
\n(b)
\naffix his digital signature on the statements prepared by him or electronically verify using his
\ncredentials.
\n(11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the
\nState or Union territory for the purposes specified in sub-rule (8).
\n84.
\nConditions for purposes of appearan<\/p>\n
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\n(a)
\nthe amount payable towards tax, interest, late fee or any other amount payable as per the return
\nfurnished by the said person;
\n(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in
\npursuance of any proceedings under the Act or as ascertained by the said person;
\n(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section
\n50; or
\n(d)
\nany amount of interest that may accrue from time to time.
\nSubject to the provisions of section 49, payment of every liability by a registered person as per his return shall
\nbe made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per
\nrule 87 and the electronic liability register shall be credited accordingly.
\n(4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on
\nreverse charge basis, or the amount payable under section 10, any amo<\/p>\n
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\nElectronic Credit Ledger.- (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for
\neach registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit
\nunder the Act shall be credited to the said ledger.
\n(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the
\nprovisions of section 49.
\n(3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in
\naccordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger.
\n(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule (3), to the extent of
\nrejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST
\nPMT-03.
\n(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the electr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:-
\n[PART IV
\nDELHI GAZETTE : EXTRAORDINARY
\n(i)
\nInternet Banking through authorised banks;
\n(ii)
\nCredit card or Debit card through the authorised bank;
\n(iii)
\nNational Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
\n(iv)
\n261
\nOver the Counter payment through authorised banks for deposits up to ten thousand rupees per challan
\nper tax period, by cash, cheque or demand draft:
\nProvided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter
\npayment shall not apply to deposit to be made by –
\n(a)
\nGovernment Departments or any other deposit to be made by persons as may be notified by the
\nCommissioner in this behalf;
\n(b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether
\nregistered or not, including<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubmitted to the bank from where the payment is to be made:
\nProvided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
\n(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a
\nChallan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan.
\n(7)
\nOn receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to
\nthe electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make
\navailable a receipt to this effect.
\n(8)
\nWhere the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no
\nChallan Identification Number is generated or generated but not communicated to the common portal, the said person
\nmay represent electronically in FORM<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
\nExplanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the
\nappeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
\n88. Identification number for each transaction.- (1) A unique identification number shall be generated at the common
\nportal for each debit or credit to the electronic cash or credit ledger, as the case may be.
\n(2)
\nThe unique identification number relating to discharge of any liability shall be indicated in the corresponding
\nentry in the electronic liability register.
\n262
\n(3)
\nDELHI GAZETTE : EXTRAORDINARY
\nPART IV]
\nA unique identification number shall be generated at the common portal for each credit in the electronic liability
\nregister for reasons other than those covered under sub-rule (2).
\nChapter X
\nRefund
\n89.
\nApplication for refund o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\noperations, as endorsed by the specified officer of the Zone;
\n(b) supplier of services along with such evidence regarding receipt of services for authorised operations as
\nendorsed by the specified officer of the Zone:
\nProvided also that in respect of supplies regarded as deemed exports, the application shall be filed by the
\nrecipient of deemed export supplies:
\nProvided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax
\ndeposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished
\nby him.
\n(2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in
\nAnnexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:-
\n(a) the reference number of the order and a copy of the order passed by the proper officer or an appellate
\nauthority or Appellate Tribunal or court resu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in
\na case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special
\nEconomic Zone developer;
\n(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has
\nnot availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the
\nrefund is on account of supply of goods or services made to a Special Economic Zone unit or a Special
\nEconomic Zone developer;
\n(g) a statement containing the number and date of invoices along with such other evidence as may be
\nnotified in this behalf, in a case where the refund is on account of deemed exports;
\n(h)
\na statement containing the number and the date of the invoices received and issued during a tax <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
\n(m)
\na Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost
\naccountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been
\npassed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
\nProvided that a certificate is not required to be furnished in respect of cases covered under clause (a) or
\nclause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
\nExplanation.- For the purposes of this rule-
\n(i)
\n(ii)
\nin case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression “invoice”
\nmeans invoice conforming to the provisions contained in section 31;
\nwhere the amount of tax has been recovered from the recipient, it shall be deemed t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without
\npayment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
\nZero-rated supply of services is the aggregate of the payments received during the relevant period for
\nzero-rated supply of services and zero-rated supply of services where supply has been completed for
\nwhich payment had been received in advance in any period prior to the relevant period reduced by
\nadvances received for zero-rated supply of services for which the supply of services has not been
\ncompleted during the relevant period;
\n(E) “Adjusted Total turnover” means the turnover in a State or a Union territory, as defined under sub-section
\n(112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant
\nperiod;
\n(F) “Relevant period” means the period for which the claim<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nproper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its
\ncompleteness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an
\nacknowledgement in 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 specified in sub-section (7)
\nof section 54 shall be counted from such date of filing.
\n(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in
\nFORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after
\nrectification of such deficiencies.
\n(4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax
\nRules, 2017, the same shall also d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nacknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
\n(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-
\nrule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his
\nregistration particulars and as specified in the application for refund.
\n92. Order sanctioning refund.- (1) Where, upon examination of the application, the proper officer is satisfied that
\na refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST
\nRFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any,
\nrefunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding
\ndemand under the Act or under any existing law and the balance amount refundable:
\nProvided that in cases where the amount of refund is comple<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
\nProvided that no application for refund shall be rejected without giving the applicant an opportunity of being
\nheard.
\n(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to
\nthe applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment
\nadvice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank
\naccounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
\n(5)
\nWhere the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable
\nto the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntherein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest
\npayable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant
\nmentioned in his registration particulars and as specified in the application for refund.
\n95. Refund of tax to certain persons.- (1) Any person eligible to claim refund of tax paid by him on his inward
\nsupplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter,
\nelectronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along
\nwith a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the
\nstatement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1.
\n(2)
\n(3)
\n(4)
\n(5)
\nAn acknowledgement for the receipt of the appl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application
\nshall be deemed to have been filed only when:-
\n(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export
\nreport covering the number and the date of shipping bills 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 transmitted electronically by the
\ncommon portal to the system designated by the Customs and the said system shall electronically transmit to the common
\nportal, a confirmation that the goods covered by the said invoices have been exported out of India.
\n(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 from the common
\nportal, the system designated by the Customs shall process the c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory
\ntax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
\n(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned
\njurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the
\namount after passing an order in FORM GST RFD-06.
\n266
\nDELHI GAZETTE : EXTRAORDINARY
\nPART IV]
\n(8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan
\nfor such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the
\nexporter shall not be paid any refund of the integrated tax.
\n97.
\nrule 92.
\nConsumer Welfare Fund.- (1) All credits to the Consumer We<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprovisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village
\nor mandal or samiti level co-operatives 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 Bureau of Indian Standards to
\nbe engaged for a period of five years in viable and useful research activity which has made, or is likely to make,
\nsignificant contribution in formulation of standard mark of the products of mass consumption, the Central Government or
\nthe State Government may make an application for a grant from the Consumer Welfare Fund:
\nProvided that a consumer may make application for reimbursement of legal expenses incurred by him as a
\ncomplainant in a consumer dispute, after its final adjudication.
\n(7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the
\nCommittee sha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct;
\nto recover any sum due from any applicant in accordance with the provisions of the Act;
\nto require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of
\nthe grant;
\nto reject an application placed before it on account of factual inconsistency, or inaccuracy in material
\nparticulars;
\nto recommend minimum financial assistance, by way of grant to an applicant, having regard to his
\nfinancial status, and importance and utility of nature of activity under pursuit, after ensuring that the
\nfinancial assistance provided shall not be misutilised;
\nto identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made
\nand make recommendations, accordingly;
\nto relax the conditions required for the period of engagement in consumer welfare activities of an
\napplicant;
\n(k) to make guidelines for the management, administration and audit of the Consumer Welfare Fund<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndesires.
\n(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis
\nindicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and
\nthe amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the
\namount covered under the bond.
\n(4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in
\nFORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-
\nrule (3):
\nProvided that a bond furnished to the proper officer under the Central Goods and Services Tax Act or Integrated
\nGoods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made
\nthereunder.
\nExplanation.- For the purp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information
\navailable with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10,
\ninforming him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from
\nthe date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying
\nthe amount of tax, interest and any other amount payable in relation to such discrepancy.
\n(2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax,
\ninterest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the
\ndiscrepancy in FORM GST ASMT-11 to the proper officer.
\n(3) Where the explanation furnish<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe issued in FORM GST ASMT-18.
\n268
\nDELHI GAZETTE : EXTRAORDINARY
\nPART IV]
\n101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or
\nmultiples thereof.
\n(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the
\nproper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the
\nsaid section.
\n(3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall,
\nwith the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which
\nthe books of account are maintained 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, the rate of tax applied in
\nrespect of the su<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST ADT-04.
\nChapter – XII
\nAdvance Ruling
\n103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and
\nthe State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance
\nRuling.
\n104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an
\nadvance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and
\nshall be accompanied by a fee of five thousand 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 the relevant documents
\naccompanying such application shall be signed in the manner specified in rule 26.
\n105. Certification of copies of advance rulings pronounced by the Authority.- A copy of the advan<\/p>\n
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\nofficer; 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 Appellate Authority. – A copy of the advance
\nruling pronounced by the Appellate Authority for Advance Ruling and duly 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.
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\nAppeals and Revision
\n269
\n108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107
\nshall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be
\nnotified by the Commissioner, and a provisional ack<\/p>\n
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\n109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of
\nsection 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise
\nas may be notified by the Commissioner.
\n(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the
\napplication under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer
\nauthorised by him in this behalf.
\n110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112
\nshall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in
\nFORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant
\nimmediately.
\n(2) A memorandum of cross-objections to the Appellate<\/p>\n
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\nindicating the appeal number is issued.
\n(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or
\ninput tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty
\ndetermined in the order appealed against, subject to a maximum of twenty five thousand rupees.
\n(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-
\nsection (10) of section 112.
\n111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of
\nsection 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the
\ncommon portal.
\n(2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the
\napplication under sub-ru<\/p>\n
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\nor, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal;
\nor
\n(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order
\nappealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to
\nany ground of appeal.
\n(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal
\nrecords in writing the reasons for its admission.
\n(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1)
\nunless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a
\nreasonable opportunity –
\n(a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or
\n(b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under
\nsub-rule (1).
\n(4) Noth<\/p>\n
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\nclearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
\n116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than
\nthose referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter,
\nguilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an
\nopportunity of being heard, disqualify him from appearing as an authorised representative.
\nChapter XIV
\nTransitional Provisions
\n117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.-
\n(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the
\nappointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal
\nspecifying therein, separately, the amount of inpu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrespect of every item of capital goods as on the appointed day-
\n(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing
\nlaws till the appointed day; and
\n(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the
\nexisting 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 sub-section (6) or sub-section
\n(8) of section 140, specify separately the details of stock held on the appointed day;
\n(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:\u20ac\u2022
\nthe name of the supplier, serial number and date of issue of the invoice by the supplier or any
\ndocument on the basis of which credit of input tax was admissible under the existing law;
\nthe description and value of the goods or services;
\n(i)
\n(ii)
\n(iii)
\nthe quantity in case of goods and the unit or unit quantity code<\/p>\n
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\nattract State tax at the rate of nine per cent. or more and forty per cent. for other goods of the State tax
\napplicable on supply of such goods after the appointed date and shall be credited after the State tax payable on
\nsuch supply has been paid:
\nProvided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of
\nthirty per cent. and twenty per cent. respectively of the said tax.
\n118.
\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 conditions, namely:-
\n(i) such goods were not wholly exempt from tax under the Delhi Value Added Tax Act, 2004.
\n(ii) the document for procurement of such goods is available with the registered person.
\n(iii) the registered person availing of this scheme and having furnished the details of stock held by him
\nin accordance with the provisions of clause<\/p>\n
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\n119. Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section(14) of
\nsection 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST
\nTRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on
\nthe appointed day.
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\nDELHI GAZETTE : EXTRAORDINARY
\nPART IV]
\n120. Details of goods sent on approval basis.- Every person having sent goods on approval under the existing law and
\nto whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such
\ngoods sent on approval in FORM GST TRAN-1.
\n121. Recovery of credit wrongly availed.- The amount credited under sub-rule (3) of rule 117 may be verified and
\nproceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed,
\nwhether wholly or partly.
\nChapter XV
\nAnti-Profiteering
\n12<\/p>\n
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\nGovernment on the recommendations of a Selection Committee to be constituted for the purpose by the Council.
\n125.
\n(2)
\n(3)
\n(4)
\n(5)
\nThe Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits
\nas are admissible to a Central Government officer holding posts carrying the same pay:
\nProvided that where a retired officer is selected as a Chairman, he shall be paid a monthly
\nsalary of Rs. 2,25,000 reduced by the amount of pension.
\nThe Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to
\ndraw allowances as are admissible to a Government of India officer holding Group 'A' post carrying
\nthe same pay:
\nProvided that where a retired officer is selected as a Technical Member, he shall be paid a
\nmonthly salary of Rs. 2,05,400 reduced by the amount of pension.
\nThe Chairman shall hold office for a term of two years<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n127.
\nDuties of the Authority.- It shall be the duty of the Authority,-
\n(i)
\nto determine whether any reduction in rate of tax on any supply of goods or services or the benefit of
\nthe input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
\n(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of
\ngoods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
\n[PART IV
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\n273
\n128.
\n(111
\nto order,
\n(a)
\n(b)
\n(c)
\n(d)
\nreduction in prices;
\nreturn to the recipient, an amount equivalent to the amount not passed on by way of
\ncommensurate reduction in prices along with interest at the rate of eighteen per cent. from
\nthe date of collection of higher amount till the date of return of such amount or recovery of
\nthe amount not re<\/p>\n