Tripura State Goods and Services Tax (Third Amendment) Rules, 2017.
F.1-11 (91)-TAX\/GST\/2017 (Part-V) Dated:- 6-7-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nNO.F.1-11 (91)-TAX\/GST\/2017 (Part-V)
\nDated, Agartala, the 06th July, 2017.
\nNOTIFICATION
\nln exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No.9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:
\n(1) These rules may be called the Tripura State Goods and Services Tax (Third Amendment) Rules, 2017.
\n(2) They shall come into force with effect from the 1st day of July, 2017.
\n2. In the Tripura State Goods and Services Tax Rules, 2017.
\n=============
\nDocument 1GOVERNMENT OF TRIPURA
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nNO.F.1-11(91)-TAX\/GST\/2017 (Part-V)
\nth
\nDated, Agartala, the 06 July, 2017<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n words and figures “or FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ter of Undertaking may be furnished in place of a bond. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 03 that he shall not remove, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the person chargeable with tax. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n b-rule (2): = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be sold through auction, including e-auction, for which a notice = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n investigation, the proper officer is satisfied that, for the reason stated in the claim or objection, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nses incurred on the process of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m giving it to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nst the administrative cost of the recovery process; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he request of the taxable person and the report of the jurisdictional officer, the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n person fails to pay the amount referred to in sub-rule (3) in respect of the said property of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n icant has co-operated in the proceedings before him and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Registered \/ Casual\/ Unregistered\/Non-resident taxable person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wback on goods or services or both and that I have solemnly = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nNo Date Value = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nTax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fy that in respect of the refund amounting to INR > = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n viii. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n whichever is not applicable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sible refund as shown above is completely adjusted against the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s of persons = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n REAS the Commissioner has required the obligor to furnish bank guarantee for an amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ssors and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax payable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n asons to believe that certain goods liable to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion of the Officer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Name and Address = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n der which voluntary payment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Others = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent of the amount specified in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nFORM GST DRC – 16 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f sale or as per the directions of the proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Payment\/ Payment in Instalments = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation number as is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nCopy to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n icant = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Tripura State Goods and Services Tax (Third Amendment) Rules, 2017.F.1-11 (91)-TAX\/GST\/2017 (Part-V) Dated:- 6-7-2017 Tripura SGSTGST – StatesTripura SGSTTripura SGSTGOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11 (91)-TAX\/GST\/2017 (Part-V) Dated, Agartala, the 06th July, 2017. NOTIFICATION ln exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, … Continue reading “Tripura State Goods and Services Tax (Third Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6684","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6684","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6684"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6684\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nGSTR-3B, as the case may be;” shall be inserted;
\nafter rule 96, the following rule shall be inserted, namely:-
\n“96A. Refund of integrated tax paid on export of goods or services under bond or Letter
\nof Undertaking.- (1) Any registered person availing the option to supply goods or services for
\nexport without payment of integrated tax shall furnish, prior to export, a bond or a Letter of
\nUndertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to
\npay the tax due along with the interest specified under sub-section (1) of section 50 within a
\nperiod of\u20ac\u2022
\n(a) fifteen days after the expiry of three months from the date of issue of the
\ninvoice for export, if the goods are not exported out of India; or
\n(b) fifteen days after the expiry of one year, or such further period as may be
\nallowed by the Commissioner, from the date of issue of the invoice for export, if the
\npayment of such services is not received by the exporter in convertible <\/p>\n
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\n(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated
\nsupply of goods or services or both to a Special Economic Zone developer or a Special
\nEconomic Zone unit without payment of integrated tax.”;
\nin rule 117, in sub-rule (1), after the words “the amount of input tax credit”, the words “of
\neligible duties and taxes, as defined in Explanation 2 to section 140,\u201d shall be inserted;
\n(v)
\n(vi)
\nin rule 119, in the heading, for the word “agent”, the word \u201cjob-worker\u201d shall be substituted;
\nafter rule 138, the following shall be inserted, namely:-
\n139.
\n“Chapter – XVII
\nInspection, Search and Seizure
\nInspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint
\nCommissioner has reasons to believe that a place of business or any other place is to be visited for the purposes
\nof inspection or search or, as the case may be, seizure in accordance with the provision<\/p>\n
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\npart with, or otherwise deal with the goods except with the previous permission of such officer.
\n(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or
\ndocuments or books or things containing, inter alia, description, quantity or unit, make, mark or model, where
\napplicable, and get it signed by the person from whom such goods or documents or books or things are seized.
\n140. Bond and security for release of seized goods.- (1) The seized goods may be released on a
\nprovisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of
\na security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty
\npayable.
\n2
\nExplanation. For the purposes of the rules under the provisions of this Chapter, the \u201capplicable tax”
\nshall include central tax and State tax and the cess, if any, payable under the Goods and Services Tax
\n(Compensation to<\/p>\n
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\nCHAPTER- XVIII
\nDEMANDS AND RECOVERY
\n142.
\nNotice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve,
\nalong with the
\n(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of
\nsection 76, a summary thereof electronically in FORM GST DRC-01,
\n(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof
\nelectronically in FORM GST DRC-02,
\nspecifying therein the details of the amount payable.
\n(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax
\nand interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax,
\ninterest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper
\nofficer of such payment in FORM GST DRC-03 <\/p>\n
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\n(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
\n(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper
\nofficer in FORM GST DRC-08.
\n143.
\nRecovery by deduction from any money owed.- Where any amount payable by a person (hereafter
\nreferred to in this rule as \u201cthe defaulter”) to the Government under any of the provisions of the Act or the rules
\nmade thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to
\n3
\ndeduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of
\nsub-section (1) of section 79.
\nExplanation.- For the purposes of this rule, \u201cspecified officer\u201d shall mean any officer of the Central Government
\nor a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation
\nor a company owned or controlled, whol<\/p>\n
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\nProvided that where the goods are of perishable or hazardous nature or where the expenses of keeping
\nthem in custody are likely to exceed their value, the proper officer may sell them forthwith.
\n(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such
\nofficer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful
\nbidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to
\nmake the payment within a period of fifteen days from the date of auction. On payment of the full bid amount,
\nthe proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in
\nFORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process <\/p>\n
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\nexecution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or
\ncharge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall,
\nsubject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and
\ncredit the net proceeds for settlement of the amount recoverable.
\n147.
\nRecovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of
\nmovable and immovable property belonging to the defaulter, estimate their value as per the prevalent market
\nprice and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any
\ntransaction with regard to such movable and immovable property as may be required for the recovery of the
\namount due:
\nProvided that the attachment of any property in a debt not secured by a negotiable instrument, a share
\nin a corporation, or other movable property not in the posses<\/p>\n
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\nshall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale.
\n(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a
\nnegotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction,
\nsell such instrument or a share through a broker and the said broker shall deposit to the Government so much of
\nthe proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under
\nrecovery and pay the amount remaining, if any, to the owner of such instrument or a share.
\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such
\nofficer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful
\nbidders or, forfeited in case the successful bidder fails to m<\/p>\n
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\nsuch property was not, on the said date, in the possession of the defaulter or of
\nany other
\nperson on his behalf or
\nthat, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or
\nas his own property, but on account of or in trust for any other person, or partly on his own account and partly
\non account of some other person, the proper officer shall make an order releasing the property, wholly or to such
\nextent as he thinks fit, from attachment or distraint.
\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the
\ndefaulter as his own property and not on account of any other person, or was in the possession of some other
\nperson in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer
\nshall reject the claim and proceed with the process<\/p>\n
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\nrecovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction
\nand release the goods.
\n(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the
\nauction is considered to be non-competitive due to lack of adequate participation or due to low bids.
\n148.
\nProhibition against bidding or purchase by officer.- No officer or other person having any duty to
\nperform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid
\nfor, acquire or attempt to acquire any interest in the property sold.
\n149.
\nProhibition against sale on holidays.- No sale under the rules under the provision of this chapter
\nshall take place on a Sunday or other general holidays recognized by the Government or on any day which has
\nbeen notified by the Government to be a holiday for the area in which the sale is to take place.
\n150.
\nAssistance by po<\/p>\n
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\ndefaulter.
\nA copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and
\nanother copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address
\nof the corporation and in the case of other movable property, to the person in possession of the same.
\n(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper
\nofficer, and such payment shall be deemed as paid to the defaulter.
\n6
\n152.
\nAttachment of property in custody of courts or Public Officer.- Where the property to be attached
\nis in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such
\ncourt or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be
\nheld till the recovery of the amount payable.
\n153.
\nAttachment of interest in partnership.- (1) Where the property to be attached consists of an in<\/p>\n
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\n(b)
\nnext, be appropriated against the amount to be recovered;
\n(c) next, be appropriated against any other amount due from the defaulter under the Act or the
\nIntegrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act,
\n2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
\n(d)
\nany balance, be paid to the defaulter.
\n155.
\nRecovery through land revenue authority.- Where an amount is to be recovered in accordance with
\nthe provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the
\nCollector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST
\nDRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of
\nland revenue.
\n156.
\nRecovery through court.- Where an amount is to be recovered as if it were a fine imposed under the
\nCode o<\/p>\n
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\nCommissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make
\npayment and\/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
\nThe facility referred to in sub-rule (2) shall not be allowed where-
\n(3)
\n7
\n159.
\n(a) the taxable person has already defaulted on the payment of any amount under the Act or the
\nIntegrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act,
\n2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
\n(b) the taxable person has not been allowed to make payment in instalments in the preceding financial
\nyear under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods
\nand Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is <\/p>\n
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\nperishable or hazardous nature, the Commissioner may dispose of such property and the amount realized
\nthereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable
\nperson.
\n(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an
\nobjection to the effect that the property attached was or is not liable to attachment, and the Commissioner may,
\nafter affording an opportunity of being heard to the person filing the objection, release the said property by an
\norder in FORM GST DRC- 23.
\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment,
\nrelease such property by issuing an order in FORM GST DRC- 23.
\n160.
\nRecovery from company in liquidation.- Where the company is under liquidation as specified in
\nsection 88, the Commissioner shall notify the liqu<\/p>\n
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\nhas made full and true disclosure of facts relating to the case, allow the application indicating the compounding
\namount and grant him immunity from prosecution or reject such application within ninety days of the receipt of
\nthe application.
\n(4)
\nThe application shall not be decided under sub-rule (3) without affording an opportunity of being heard
\nto the applicant and recording the grounds of such rejection.
\n(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid
\nin the case for which the application has been made.
\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order
\nunder sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the
\nproof of such payment to him.
\n(7)
\nIn case the applicant fails to pay the compounding amount within the time specified in sub-
\nrule (6), the order made under sub-rule (3) <\/p>\n
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\n1. GSTIN\/Temporary ID:
\n2.
\nLegal Name:
\n3.
\nTrade Name, if any:
\n4.
\nAddress:
\n5. Tax Period:
\nFrom
\nTo
\n6.
\nAmount of Refund Claimed:
\nAct
\nTax Interest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n7. Grounds of Refund Claim: (select from the drop down):
\na.
\nExcess balance in Electronic Cash ledger
\nb. Exports of services- With payment of Tax
\nC.
\nExports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\nd. On account of assessment\/provisional assessment\/ appeal\/ any other order
\ni. Select the type of Order:
\nAssessment\/Provisional Assessment\/ Appeal\/ Others
\nii. Mention the following details:
\n1. Order No.
\n2.
\nOrder Date
\n3.
\nOrder Issuing Authority
\n4. Payment Reference No. (of the amount to be claimed as refund)
\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)
\ne.
\nITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
\nf.
\ng.
\nOn account <\/p>\n
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\nnot claimed refund of the integrated tax paid on supplies in respect of which refund is
\nclaimed.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application does not include
\nITC availed on goods or services used for making nil rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\n11
\nNo \u00e2\u02dc\u0090
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone
\ndeveloper has not availed of the input tax credit of the tax paid by the applicant, covered
\nunder this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id<\/p>\n
\naffirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax,
\ninterest, or any other amount for the period fromto-, claimed in the refund application,
\nthe incidence of such tax and interest has not been passed on to any other person.
\n(This<\/p>\n
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\nAmount of Tax
\nPlace of
\nsupply
\nWhether input or input
\nservice\/Capital goods
\nAmount of ITC available
\n(Name
\n(incl plant and
\nmachinery)\/ Ineligible for
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/ Cess
\nIntegrated
\ntax
\nCentral State\/ CESS
\nUT
\nof State)
\nUT Tax
\nITC
\nTax
\nTax
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\nNote -The data shall be auto- populated from GSTR-1 and GSTR-2.
\n13
\nRefund Type: Exports of services with payment of tax
\n(GSTR-1: Table 6A and Table 9)
\nStatement-2
\n1.
\nGSTIN
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nAmended
\nDebit Note
\nCredit Note
\nof
\nrecipien
\nSAC
\nNo.
\nDate
\nValue
\nRate
\nTaxable
\nvalue
\nAmt.
\nNo.
\nDate
\nValue
\n(Integrated
\nTax)
\nIntegrated
\nTax \/
\nAmended
\nIntegrated Tax
\n\/ Amended
\n(If any)
\nNet Integrated
\nTax
\n= (11\/8)+12-13
\n(If Any)
\n(If any)
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n6A. Exports
\nBRC\/FIRC details are mandatory- in case of services
\n14
\nRefund Type: Export without payment of Tax-Accumulated ITC
\n(GSTR-1: Table 6A)
\nStatement-3
\nGSTIN of
\nrecipient
\nInvoice details
\nNo.
\nDate Value
\nGoods\/
\nServices<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nUT
\n(Name
\nTax
\nof State)
\nAmended
\nValue
\n(Integrated
\nTax)
\n(If Any)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n16
\nDebit Note
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\n13
\nCredit Note
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\n14
\nNet Integrated
\nTax
\n= (12\/7)+13
\n– 14
\n15
\n(GSTR-2: Table 3 and Table 6)
\nStatement 5
\nRecipient of Deemed exports etc.
\nGSTI
\nInvoice details Rat
\n\u00d0\u00a2\u00d0\u00b0\u00d1\u2026\u00d0\u00b0
\nAmount of Tax
\nPlac
\nWhether
\nAmount of ITC available
\nAmend Debit
\nCredit
\nNet
\nN
\ne
\nble
\ne of
\ninput or
\ned
\nNote
\nNote
\nITC
\nvalue
\nsupp
\ninput
\nValue
\nIntegrat
\nof
\nITC
\nITC
\nly
\nservice\/
\ned Tax
\nsuppli
\ner
\nCapital
\n(ITC
\nIntegrat
\nIntegrat
\n(Na
\ngoods
\nIntegrat
\ned Tax
\ned Tax
\nme
\ned Tax
\n(incl
\nof
\nplant and
\n)
\nAmend
\nState
\ned
\nAmend
\ned
\n= (17\/
\n7) +
\n18-19
\nmachine
\nIntegrat
\nCent
\nStat
\nCe
\n(If
\nZ o
\nDa
\nVal
\nte
\nue
\nCent Stat CE
\nral
\nSS
\nry)\/
\nIneligibl
\ne for
\nITC
\ned Tax
\nral
\ne\/
\nSS
\nAny)
\n(If any) (If any)
\nTax
\nUT
\nIntegra
\nted tax
\n12345675 1800 2345678931
\nTax
\nUT
\nTax
\n17
\nStatement 6:
\nRefund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
\nO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(in words) claimed by M\/s
\n(Applicant's Name) GSTIN\/ Temporary ID- for the tax period , the incidence of tax
\nand interest, has not been passed on to any other person. This certificate is based on the examination of the
\nBooks of Accounts, and other relevant records and Returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b)
\nor clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\n20
\n20
\nFORM-GST-RFD-02
\n[See rules 90(1), 90(2) and 95(2)]
\nAcknowledgment
\nYour application for refund is hereby acknowledged against
\nAcknowledgement Number
\nDate of Acknowledgement
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdiction (tick appropriate)
\nCentre
\nFiled by
\nState\/
\nUnion Terr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMICR
\nix.
\nDate:
\nPlace:
\n22
\n22
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nPayment Advice No: \u00c2\u00b7
\nFORM-GST-RFD-05
\n[See rule 91(3), 92(4), 92(5) & 94]
\nTo PAO\/ Treasury\/RBI\/Bank
\nRefund Sanction Order No.
\nOrder Date ….
\nGSTIN\/UIN\/Temporary ID <>
\nName: <>
\nRefund Amount (as per Order):
\nDescription
\nNet
\nRefund
\namount
\nsanctioned
\nInterest on
\ndelayed
\nIntegrated Tax
\nPayment Advice
\nCentral Tax
\nDate:
\nState\/ UT tax
\nCess
\nTIPFO Total
\nFO Total
\nTIPFO Total T IPFOTotal TIPFOTotal
\nRefund
\nTotal
\nNote 'T' stands Tax; \u2018'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
\nDate:
\nPlace:
\nTo
\nDetails of the Bank
\nBank Account no as per application
\nName of the Bank
\nName and Address of the Bank\/branch
\ni.
\nii.
\n111.
\nIFSC
\niv.
\nMICR
\nV.
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n23
\n23
\nOrder No.:
\nTo
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No. (If applicable)
\nAcknowledgement No.
\nFORM-GST-RFD-06
\n[<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n&1. I hereby sanction an amount of INR
\nto M\/s
\nhaving GSTIN
\nunder sub-section (5) of section 54) of the Act\/under section 56 of the Act@
\n@Strike out whichever is not applicable
\n#
\n(a) and the amount is to be paid to the bank account specified by him in his application;
\n(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
\n(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is to
\nbe paid to the bank account specified by him in his application* . .
\n#Strike-out whichever is not applicable.
\nOr
\n& 2. I hereby credit an amount of INR
\n&3. I hereby reject an amount of INR
\n& Strike-out whichever is not applicable
\nto Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
\nto M\/s
\nhaving GSTIN under sub-section (…) of Section (…) of the Act.
\n25
\n25
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDes<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\noutstanding demand under this Act \/ under the existing law. This application stands disposed as per provisions
\nunder sub-section (…) of Section (…) of the Act.
\nOR
\nPart-B
\nOrder for withholding the refund
\n27
\nThis has reference to your refund application referred to above and information\/ documents furnished in the
\nmatter. The amount of refund sanctioned to you has been withheld due to the following reasons:
\nRefund Order No.:
\nDate of issuance of Order:
\nSr.
\nRefund Calculation
\nNo.
\nIntegrated
\nTax
\nCentral
\nState\/UT Tax
\nCess
\nTax
\nAmount of Refund Sanctioned
\ni.
\nAmount of Refund Withheld
\n11.
\nAmount of Refund Allowed
\n111.
\nReasons for withholding of the refund:
\n>
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is withheld for the above mention
\nreasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\n28
\n28
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nspecified\/ notified by the Government.
\nSignatory:
\nDate:
\nPlace:
\nSignature of Authorised
\nName:
\nDesignation\/Status
\n29
\n29
\nFORM GST RFD-11
\n[See rule 964]
\nFurnishing of bond or Letter of Undertaking for export of goods or services
\n1. GSTIN
\n2. Name
\n3. Indicate the type of document furnished
\n4. Details of bond furnished
\nBond:
\nLetter of Undertaking
\nSr. No.
\nReference no. of the bank guarantee
\nDate
\nAmount
\nName of bank and
\nbranch
\nNote – Hard
\ncopy
\n2
\n4
\nof the bank guarantee and bond shall be furnished to the jurisdictional officer.
\n5
\n5. Declaration –
\n(i)
\n(ii)
\n(iii)
\nThe above-mentioned bank guarantee is submitted to secure the integrated tax payable on
\nexport of goods or services.
\nI undertake to renew the bank guarantee well before its expiry. In case I\/We fail to do so the
\ndepartment will be at liberty to get the payment from the bank against the bank guarantee.
\nThe department will be at liberty to invoke the bank guarantee provided by us to cover the
\namount of integrated tax payable in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof..
\nrupees endorsed in favour of the President and whereas the obligor has furnished such
\nguarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
\nThe condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export
\nof goods or services, and rules made thereunder;
\nAND if the relevant and specific goods or services are duly exported;
\nAND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
\nwithin fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
\nvirtue:
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the amount of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nassigns by these presents, hereby jointly and severally undertake on this
\nPresident
\n(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule
\n(1) of rule 96A;
\n(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of
\nexport of goods or services;
\n(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount
\nequal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
\nof payment.
\nI\/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
\nwhich the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nundertaker(s)
\nSignature(s) of undertaker(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nOccupation
\nOccupation
\nDate
\nPlace
\nAccepted by m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder this Act.
\nOR
\nC.
\n\u00e2\u02dc\u0090 goods liable to confiscation \/ documents relevant to the proceedings under the Act are
\nsecreted in the business\/residential premises detailed herein below
\nTherefore,\u20ac\u2022
\n\u00e2\u02dc\u0090 in exercise of the powers conferred upon me under sub-section (1) of section 67 of the
\nAct, I authorize and require you to inspect the premises belonging to the above
\nmentioned person with such assistance as may be necessary for inspection of goods or
\ndocuments and\/or any other things relevant to the proceedings under the said Act and
\nrules made thereunder.
\nOR
\nin exercise of the powers conferred upon me under sub-section (2) of section 67 of the
\nAct, I authorize and require you to search the above premises with such assistance as may
\n33
\nbe necessary, and if any goods or documents and\/or other things relevant to the
\nproceedings under the Act are found, to seize and produce the same forthwith before me
\nfor further action under the Act and rules made thereunder.
\nAny att<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nconfiscation and\/or documents and\/or books and\/or things useful for or relevant to
\nproceedings under this Act are secreted in place(s) mentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of
\nsection 67, I hereby seize the following goods\/books\/ documents and things:
\nA) Details of Goods seized:
\nSr.
\nNo
\n1
\nDescription
\nof goods
\n2
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n3
\n4
\n5
\nB) Details of books \/ documents \/ things seized:
\nSr.
\nDescription
\nNo
\nof books\/documents \/
\nNo. of books \/
\ndocuments\/things
\nRemarks
\n1
\nthings seized
\n2
\nseized
\n3
\n4
\n35
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a direction that he shall not remove, part with, or otherwise deal with the goods or things
\nexcept with the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nSr. No.
\n1.
\n2.
\nTo:
\n>
\nName and Designation of the Officer
\nName and address
\nSignature
\n36
\nFORM GST INS-03
\nORDER<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature of the Witnesses
\n1.
\n2.
\nTo:
\n>
\n38
\n38
\nName and address
\nSignature
\nI\u2026\u2026………. ..of…
\nFORM GST INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule 140(1)]
\n..hereinafter called “obligor(s)” am held and firmly bound to the
\nPresident of India (hereinafter called “the President”) and\/or the Governor of
\n..(State) (hereinafter called \u201cthe Governor”) in the sum of \u2026\u2026\u2026\u2026..
\n..rupees to
\nbe paid to the President \/ the Governor for which payment will be made. I jointly and
\nseverally bind myself and my heirs\/ executors\/ administrators\/
\nrepresentatives\/successors and assigns by these presents; dated this
\nof..
\nlegal
\n…day
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods
\nhave been seized vide order number
\n.dated having value
\nrupees involving an amount of tax of
\nrupees. On my request
\nthe goods have been permitted to be released provisionally by the proper officer on execution
\nof the bond of value
\nru<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) Name and Address
\nDate
\nPlace
\nAccepted by me this..
\n\/Governor.
\n.day of
\n…(month)…
\n..(year)
\n(designation of officer) for and on behalf of the President
\n40
\n40
\n(Signature of the Officer)
\nFORM GST INS-05
\nORDER OF RELEASE OF GOODS\/ THINGS OF PRISHABLE OR HAZARDOUS
\nNATURE
\n[See rule 141(1)]
\nWhereas the following goods and\/or things were seized on
\nfrom the
\nfollowing premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nDetails of goods seized:
\nSr.
\nDescription
\nQuantity or units
\nNo
\n1
\nof goods
\n2
\nMake\/mark or
\nmodel
\nRemarks
\n3
\n4
\n5
\nand since these goods are of perishable or hazardous nature and since an amount of
\n(amount in words and digits), being an
\nRs.
\namount equivalent to the:
\nmarket price of such goods or things
\nthe amount of tax, interest and penalty that is or may become payable
\nhas been paid, I hereby order the above mentioned goods be released forthwith.
\nPlace:
\nDate:
\nTo:
\n>
\n41
\nName and Designation of the Officer
\nReference No:
\nTo
\nGSTIN\/ID
\nName\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nis made
\n5.
\nDetails of show cause notice, if
\nReference No.
\nDate of issue
\npayment is made within 30 days of its
\n6.
\n7.
\nissue
\nFinancial Year
\nDetails of payment made including interest and penalty, if applicable
\n(Amount in Rs.)
\nSr. No.
\nTax
\nPeriod
\nAct Place of supply
\n(POS)
\nTax\/ Interest
\nCess
\nPenalty, if
\napplicable
\nTotal
\nLedger
\nDebit
\nDate of
\nutilised
\nentry
\ndebit
\n(Cash\/
\nno.
\nentry
\nCredit)
\n2
\n3
\n8. Reasons, if any –
\n>
\n5
\n8
\n9
\n10
\n11
\n9. Verification-
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\n44
\nName
\nDesignation\/Status
\nDate –
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nARN –
\nFORM GST DRC – 04
\n[See rule 142(2)]
\nF.Y.
\nDate –
\nDate:
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged
\nto the extent of the amount paid and f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status
\nDate –
\n47
\n1. Details of order
\n–
\nFORM GST DRC – 07
\n[See rule 142(5)]
\nSummary of the order
\n(a) Order no.
\n(b) Order date
\n(c) Tax period –
\n2. Issues involved
\n–
\n>
\nclassification, valuation, rate of tax, suppression of
\nturnover, excess ITC claimed, excess refund released,
\nplace of supply, others (specify)
\n3. Description of goods \/ services
\nSr. No.
\n4. Details of demand
\nHSN
\nDescription
\n(Amount in Rs.)
\nSr.
\nTax
\nTurnover
\nPlace of supply
\nAct
\nTax\/ Cess
\nInterest
\nPenalty
\nNo.
\nrate
\n1
\n2
\n3
\n4
\n5
\n7
\n8
\n5. Amount deposited
\nSr. No.
\nTax Period
\nAct
\nTax\/ Cess
\nInterest Penalty Others Total
\n1 2 3 4 5 6 7 8
\nTotal
\nCopy to
\n48
\n48
\nSignature
\nName
\nDesignation
\nReference No.:
\nFORM GST DRC – 08
\n[See rule 142(7)]
\nRectification of Order
\nPreamble > (Applicable for orders only)
\nParticulars of original order
\nTax period, if any
\nSection under which order is
\npassed
\nOrder no.
\nDate of issue
\nProvision assessment order
\nOrder date
\nno., if any
\nARN, if applied for
\nDate of ARN
\nDate<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTotal
\n1
\nIntegrated tax
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState\/UT tax
\nCess
\nTotal
\n>
\nYou are, hereby, required under the provisions of section 79 of the > Act to
\nrecover the amount due from the > as mentioned above.
\nPlace:
\nDate:
\n50
\n50
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 10
\n[See rule 144(2)]
\nNotice for Auction of Goods under section 79 (1) (b) of the Act
\nDemand order no.:
\nPeriod:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods
\nspecified in the Schedule below for recovery of Rs. and interest thereon and
\nadmissible expenditure incurred on the recovery process in accordance with the provisions of
\nsection 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots specified
\nin the Schedule. The sale will be of the right, title and interests of the defaulter. And the
\nliabilities and claims attached to the said properties, so far as they have been ascertained, are
\nthose specified in the Schedule against each lot.
\nThe auction<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 144(5) & 147(12]
\nSale Certificate
\nThis is to certify that the following goods:
\nSr. No.
\n1
\nDate:
\nDate:
\nSchedule (Movable Goods)
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable Goods)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\ny\/
\nFlat No.
\nName of Road Localit Distric Stat PIN
\nthe
\nt
\nPremises Stree Villag
\nLatitude Longitude
\nCode (optional) (optional)
\n\/Building
\ne
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\nQuantity
\nValue
\n2
\n3
\n4
\nhave been sold to
\nauction of the goods held for recovery of rupees
\n.at.
\n..in public
\nin accordance with the provisions of
\nsection 79(1)(b)\/(d) of the > Act and rules made
\nthereunder on
\n(Purchaser) has been declared to
\nand the said..
\nbe the purchaser of the said goods at the time of sale. The sale price of the said goods was
\nreceived on..
\nThe sale was confirmed on.
\nPlace:
\nDate:
\n53
\n53
\nSignature
\nName
\nDesignation
\nTo
\nThe
\nFORM GST DRC – 13
\n[See rule 145(1)]
\nNotice to a third person under section 79(1) (c)
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe certificate.
\nAlso, please note that if you discharge any liability to the said taxable person after receipt of
\nthis notice, you will be personally liable to the State\/Central Government under section 79 of
\nthe Act to the extent of the liability discharged, or to the extent of the liability of the taxable
\nperson for tax, cess, interest and penalty, whichever is less.
\nPlease note that, in case you fail to make payment in pursuance of this notice, you shall be
\ndeemed to be a defaulter in respect of the amount specified in the notice and consequences of
\nthe Act or the rules made thereunder shall follow.
\nPlace:
\nDate:
\n54
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 14
\n[See rule 145(2)]
\nCertificate of Payment to a Third Person
\nIn response to the notice issued to you in FORM GST DRC-13 bearing reference no.
\n, you have discharged your liability by making a payment
\nof Rs.
\ndated
\nfor the defaulter named below:
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recover<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 147(1) & 151(1)]
\nDate:
\nDate:
\nNotice for attachment and sale of immovable\/movable goods\/shares under section 79
\nWhereas you have failed to pay the amount of Rs…….
\nbeing the arrears of
\ntax\/cess\/interest\/penalty\/ fee payable by you under the provisions of the > Act.
\nThe immovable goods mentioned in the Table below are, therefore, attached and will
\nbe sold for the recovery of the said amount. You are hereby prohibited from transferring or
\ncreating a charge on the said goods in any way and any transfer or charge created by you
\nshall be invalid.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nName of
\nthe
\nRoad Localit District Stat
\n\/
\ny\/
\nPIN
\nLatitude Longitude
\nCode
\n(optiona (optional)
\nFlat No.
\n1)
\nPremises Stree Village
\n\/Building t
\n1 2 3 4 5 6 7 8 9 10
\nSchedule (Shares)
\n57
\nPlace:
\nDate:
\nSr. No.
\n1
\n58
\n58
\nName of the Company
\nQuantity
\n2
\n3
\nSignature
\nName
\nDesignation
\nFORM GST DRC \u2013 17
\n[See rule 147(4)]\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nSchedule (Immovable)
\nQuantity
\n3
\nBuilding
\nNo.\/
\nFloor
\nName of
\nNo.
\nFlat No.
\nthe
\nPremises
\n\/
\nRoad Localit District Stat
\ny\/
\nStree Village
\nPIN Latitude Longitude
\nCode (optiona (optional)
\n1)
\n\/Building
\nt
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n59
\nPlace:
\nDate:
\nSr. No.
\n1
\nSchedule (Shares)
\nName of the Company
\n2
\nQuantity
\n3
\nSignature
\nName
\nDesignation
\n60
\n60
\nI.
\nFORM GST DRC – 18
\n[See rule 155]
\nTo
\nName & Address of District Collector
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nCertificate action under clause (e) of sub-section (1) section 79
\ndo hereby certify that a sum of Rs..
\nhas been
\ndemanded from and is payable by M\/s……
\nholding GSTIN ……. under
\n> Act, but has not been paid and cannot be recovered
\nfrom the said defaulter in the manner provided under the Act.
\n>
\nThe said GSTIN holder <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. Name of the taxable person-
\n2. GSTIN –
\n3. Period
\nIn accordance with the provisions of section 80 of the Act, I request you to allow me
\nextension of time upto
\nfor payment of tax\/ other dues or to allow me to pay such
\ntax\/other dues in -instalments for reasons stated below:
\nDemand ID
\nDescription
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nReasons: –
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nUpload Document
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nPlace
\nDate –
\n63
\n83
\nReference No >
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.
\nReference number of recovery:
\nPeriod –
\nApplication Reference No. (ARN) –
\nFORM GST DRC – 21
\n[See rule 158(2)]
\n>
\nDate:
\nDate:
\nDate –
\nOrder for acceptance\/rejection of application for deferred payment \/ payment in
\ninstalments
\nThis has reference to your a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(GSTIN\/ID), PAN<\/p>\n
\na registered taxable person under the > Act. Proceedings have been
\nlaunched against the aforesaid taxable person under section > of the said Act to
\ndetermine the tax or any other amount due from the said person. As per information available
\nwith the department, it has come to my notice that the said person has a –
\n>account in your > having account no. >;
\nor
\nproperty located at >.
\nIn order to protect the interests of revenue and in exercise of the powers conferred under
\nsection 83 of the Act, I
\n(name),
\n(designation), hereby provisionally
\nattach the aforesaid account \/ property.
\nNo debit shall be allowed to be made from the said account or any other account operated
\nby the aforesaid person on the same PAN without the prior permission of this department.
\nor
\nThe property mentioned above shall not be allowed to be disposed of without the prior
\npermission of this department.
\nCopy to
\n65
\n99
\nSignature
\nName
\nDesignation
\nReference No.:
\n\u00ce\u00a4\u00ce\u00bf
\nFORM GST DRC – 23<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n66
\n69
\nSignature
\nName
\nDesignation
\nTo
\nThe Liquidator\/ Receiver,
\nName of the taxable person:
\nGSTIN:
\nDemand order no.:
\nDate:
\nFORM GST DRC-24
\n[See rule 160]
\nPeriod:
\nIntimation to Liquidator for recovery of amount
\nThis has reference to your letter >, giving intimation of your
\nappointment as liquidator for the > holding >. In this
\nconnection, it is informed that the said company owes \/ likely to owe the following amount to
\nthe State\/Central Government:
\nCurrent \/ Anticipated Demand
\n(Amount in Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nOther Dues
\nTotal Arrears
\n2
\n3
\n4
\n5
\n6
\n1
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nIn compliance of the provisions of section 88 of the Act, you are hereby directed to make
\nsufficient provision for discharge of the current and anticipated liabilities, before the final
\nwinding up of the company.
\nPlace:
\nDate:
\n67
\nName
\nDesignation
\nReference No >
\n>
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\nFORM GST DRC – 25
\n[See rule 161]
\nReference No. i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3.
\n4.
\n5.
\n6.
\nThe violation of provisions of the Act for which
\nprosecution is instituted or contemplated
\nDetails of adjudication order\/notice
\nReference Number
\nDate
\nTax
\nInterest
\nPenalty
\nFine, if any
\nBrief facts of the case and particulars of the offence (s)
\ncharged:
\n7.
\nWhether this is the first offence under the Act
\n8.
\nIf answer to 7 is in the negative, the details of previous
\ncases
\n9.
\nWhether any proceedings for the same or any other offence
\nare contemplated under any other law.
\n10. If answer to 9 is in the affirmative, the details thereof
\nDECLARATION
\n(1) I shall pay the compounding amount, as may be fixed by the Commissioner.
\n(2)
\nI understand that I cannot claim, as a matter of right, that the offence committed by me
\nunder the Act shall be compounded.
\n69
\n69
\nSignature of the applicant
\nName
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nFORM GST CPD-02
\n[See rule 162(3)]
\nARN
\nDate –
\nDate:
\nOrder for rejection \/ allowance of compounding of offence
\nThis has reference to your application referred<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n