The Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2017.
15\/2017-State Tax Dated:- 19-7-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
\nCommercial Tax Department
\nMantralaya, Mahanadi Bhawan, Naya Raipur
\nNotification No. 15\/2017 – State Tax
\nNaya Raipur, dated : 19.07.2017
\nNo. F-10-54\/2017\/CT\/V (98) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) They shall come into force with effect from the 1st day of July, 2017.
\n2. In the Chhattisgarh Goods and Services Tax Rules, 2017,
\n(i) in rule 44,
\n (a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, U<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ifying therein the details of the amount payable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fficer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ue as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n extent as he thinks fit, from attachment or distraint. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ices Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017,for which the recovery process is on; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ter affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n interest and penalty liable to be paid have been paid in the case for which the application has been made. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt of assessment\/provisional assessment\/ appeal\/ any other order = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n per has not availed of the input tax credit of the tax paid by the applicant, covered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r section 54 of the Act*\/ interest on refund*. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r for Complete adjustment of sanctioned Refund = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eign countries, etc. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n grated tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rmance of an act in which the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (1)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e evidence is punishable with imprisonment and \/or fine under the Act read = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n which is\/are a place\/places of business\/premises belonging to: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ired by the proper officer duly authorized under the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n other dues = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion of proceedings = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ls of demand, if any, after rectification = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fficer\/ specified officer and in default of payment, the goods shall be again put up for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; and\/or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n signation liable to pay a sum of rupees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Schedule below for recovery of Rs……. and interest thereon and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 58- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n onnection you are allowed to pay the tax and other dues amounting to rupees is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Please refer to the attachment of > account in your> having account no. >, attached vide above referred = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2017.15\/2017-State Tax Dated:- 19-7-2017 Chhattisgarh SGSTGST – StatesChhattisgarh SGSTChhattisgarh SGSTGovernment of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 15\/2017 – State Tax Naya Raipur, dated : 19.07.2017 No. F-10-54\/2017\/CT\/V (98) – In exercise of the powers conferred by section 164 of the … Continue reading “The Chhattisgarh Goods and Services Tax (Second 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-6712","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6712","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=6712"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6712\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
\n (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
\n (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shal<\/p>\n
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\n“Chapter – XVII
\nInspection, Search and Seizure
\n139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods,documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or anauthorised officer shall make an order of seizure in FORM GST INS-02.
\n(3) The proper officer or anauthorised officer may entrust upon the the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or th<\/p>\n
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\nExplanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
\n(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
\n141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and<\/p>\n
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\n(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
\n(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said <\/p>\n
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\nExplanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
\n144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the admin<\/p>\n
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\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
\n(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
\n145. Recovery from a third person.-(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice in FORM GST DRC-1<\/p>\n
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\nProvided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
\n(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect.
\n(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
\n(a) an immovable property<\/p>\n
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\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
\n(8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground tha<\/p>\n
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\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder:
\nProvidedthat where the high<\/p>\n
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\n149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
\n150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
\n151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written o<\/p>\n
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\n153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such oth<\/p>\n
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\n156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
\n157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.
\n158. Payment of tax and other amounts in instalments<\/p>\n
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\n(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
\n159. Provisional attachment of property.-(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
\n(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which<\/p>\n
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\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
\n160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.
\n161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC -25.
\nChapter – XIX
\nOffences and Penalties
\n162. Procedure for compounding of offences.-(1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to th<\/p>\n
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\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence.Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act s<\/p>\n
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\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 of supplies made to SEZ unit\/ SEZ Developer or Recipient of Deemed Exports
\n(Select the type of supplier\/ recipient)
\n1. Supplies to SEZ Unit
\n2. Supplies to SEZ Developer
\n3. Recipient of Deemed Exports
\nRefund of accumulated ITC on account of supplies made to SEZ unit\/ SEZ Developer
\n-9-
\n8.
\nh.
\ni.
\nTax paid on a supply which is not provided, either wholly or partially, and for which invoice
\nhas not been issued
\nTax paid on an intra-State supply which is subsequently held to be inter-State supply and vice
\nversa
\nj.
\nExces<\/p>\n
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\nunder this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id -, solemnly
\naffirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax,
\ninterest, or any other amount for the period fromto-, claimed in the refund application,
\nthe incidence of such tax and interest has not been passed on to any other person.
\n(This Declaration is not required to be furnished by applicants, who are claiming refund
\nunder clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
\nsection 54..)
\n10. Verification
\nI\/We hereby solemnly affirm and declare that the information given
\nherein above is true and correct to the best of my\/our knowledge and belief and nothing has
\nbeen concealed therefrom.
\nWe declare that no refund on this account has been received by us earlier.
\nPlace
\nDate
\n-11-
\nSignature of Authorised <\/p>\n
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\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
\n\/ Amended
\n(If any)
\nIntegrated Tax
\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
\n-13-
\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
\nHSN\/
\nSAC
\nUQC
\nQTY
\nNo.
\nShipping bill\/ Bill of export
\nDate
\nIntegrated Tax
\nEGM Details
\nBRC\/FIRC
\nPort Code
\nRate
\nTaxable Amt.
\nRef No.
\nDate
\nNo.
\nDate
\nvalue
\n(G\/S)
\n2
\n3
\n6A. Exports
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\nNote 1. Shipping Bill and EGM are mandatory; – in case of goods.
\n2. BRC\/FIRC details are mandatory- in case of Services
\n-14-
\nStatement 4
\nSupplies to SEZ\/ SEZ developer
\nRefund Type:On account of supplies made to SEZ unit\/ SEZ Developer
\n(GSTR-1 Table 6B and Table 9)
\nGSTIN of
\nrecipient
\nInvoice detail<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nly
\nservice\/
\ned Tax
\nsuppli
\ner
\nCapital
\n(ITC
\nIntegrat
\nIntegrat
\n(Na
\ngoods
\nIntegrat
\ned Tax
\ned Tax
\n= (17\/
\nme
\ned Tax
\n(incl
\nof
\nplant and
\n)
\nAmend
\nState
\ned
\nAmend
\ned
\n7) +
\n18-19
\nmachine
\nIntegrat
\nCent
\nStat
\nCe
\n(If
\nZ o
\nDa
\nVal
\nIntegra
\nCent Stat CE
\nte
\nue
\nted tax
\nral
\nSS
\nry)\/
\nIneligibl
\ne for
\nITC
\ned Tax
\nral
\ne\/
\nSS
\nAny)
\n(If any) (If any)
\nTax
\nUT
\nTax
\nTax
\nUT
\n1 2 3 4 5 6 7 8 Tax 08 234567892
\n-16-
\nStatement 6:
\nRefund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
\nOrder Details (issued in pursuance of Section 77 (1) and (2), if any:
\nOrder No:
\nOrder Date:
\nGSTIN\/
\nUIN
\nDetails of invoice covering transaction considered as intra -State \/ inter-State transaction
\nearlier
\nTransaction which were held inter State \/ intra-State supply
\nsubsequently
\nName
\nInvoice details
\n(in case
\nB2C)
\nIntegrated Central
\nTax
\nTax
\nState\/ UT Cess Place of Supply
\nIntegrated
\nCentral
\nTax
\n(only if different from
\nthe location
\nTax
\nTax
\nState\/ UT Cess Place of Supply
\nTax
\n(only if different fro<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\n-19-
\nFORM-GST-RFD-02
\n[See rules90(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 Territory:
\nTax Period
\nDate and Time of Filing
\nReason for Refund
\nAmount of Refund Claimed:
\nCentral Tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nTotal
\nRefund Application Details
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nNote 1: The status of the application can be viewed by entering ARN through Track Application
\nStatus” on the GST System Portal.
\nNote 2: It is a system generated acknowledgement and does not require any signature.
\n-20-
\nSanction Order No:
\nTo
\n(GSTIN)
\n(Name)
\n(Address)
\nFORM-GST-RFD-04
\n[See rul<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n>
\nUpon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
\n*Strike out whichever is not applicable
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState\/UT tax
\n1. Amount of refund\/interest*
\nclaimed
\n2. Refund sanctioned on provisional
\nbasis (Order No….date) (if
\napplicable)
\nCess
\nTIPFO Total TIPFO Total TIPFO Total TIPFO Total
\n-23-
\n3. Refund amount
\n>
\ninadmissible
\n4. Gross amount to be paid (1-2-3)
\n5. Amount adjusted against
\noutstanding demand (if any) under
\nthe existing law or under the Act.
\nDemand Order No…… date……,
\nAct Period
\n6. Net amount to be paid
\nNote 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and \u2018O' stands for Others
\n*Strike out whichever is not applicable
\n& 1. I hereby sanction an amount of INR
\nto M\/s
\nhaving GSTIN _under sub-section (5) of section 54) of the Act\/under section 56 of the Act
\n@
\n@Strike out w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPart- A
\nSir\/Madam,
\nWith reference to your refund application as referred above and further furnishing of information\/ filing of
\ndocuments against the amount of refund sanctioned to you has been completely adjusted against outstanding
\ndemands as per details below:
\nRefund Calculation
\nAmount of Refund claimed
\ni.
\nii.
\nNet Refund Sanctioned on Provisional Basis
\n(Order No…date)
\n111.
\nRefund amount inadmissible rejected
\n>
\nRefund admissible (i-ii-iii)
\niv.
\nRefund adjusted against outstanding demand
\nV.
\n(as per order no.) under existing law or under
\nthis law.. Demand Order No.\u2026\u2026\u2026.. date\u2026\u2026\u2026\u2026..
\nBalance amount of refund
\nvi.
\nIntegrated
\nTax
\nCentral State\/UT
\nTax
\nTax
\nCess
\nNil
\nNil
\nNil
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is completely adjusted against the
\noutstanding demand under this Act \/ under the existing law. This application stands disposed as per provisions
\nunder sub-s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. UIN
\n2.
\nName :
\n3. Address
\n4.
\nTax Period (Quarter)
\n: From
\n\u00ce\u00a4\u00ce\u00bf
\n5.
\nAmount of Refund Claim
\n:
\n6.
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\nDetails of Bank Account:
\na.
\nBank Account Number
\nb. Bank Account Type
\nC.
\nName of the Bank
\nd. Name of the Account Holder\/Operator
\ne.
\nAddress of Bank Branch
\nf.
\nIFSC
\ng.
\nMICR
\nAmount
\n7.
\n8.
\nI
\nReference number and date of furnishing FORM GSTR-11
\nVerification
\nas an authorised representative of >
\nhereby solemnly affirm and declare that the information given herein above is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial Institution
\nand Organization, Consulate or Embassy of foreign countries\/ any other person\/ class of persons
\nspecified\/notified by the Government.
\nDate:
\nSignatory:
\nPlace:
\nSignature of Authorised
\nName:
\nDesignation\/Status
\n-27-
\nFORM GST RFD-11
\n[See rule 964]
\nFurnishing of b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(See rule 964)
\nI\/We.
\n.of..
\n.,hereinafter called “obligor(s)”, am\/are held and firmly bound to the President of India
\n(hereinafter called “the President”) in the sum of rupees to be paid to the President for which payment will and
\ntruly to be made.
\nI\/We jointly and severally bind myself\/ourselves and my\/our respective heirs\/ executors\/ administrators\/ legal
\nrepresentatives\/successors and assigns by these presents; Dated this..
\nday of \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.
\nWHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of
\nIndia without payment of integrated tax;
\nand whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section
\n(3) of section 16;
\nAND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
\nof..
\nrupees endorsed in favour of the President and whereas the obligor has furnished <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npublic are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nAccepted by me this.
\n.day of.
\nOccupation
\nOccupation
\n(month).
\n.of
\nfor and on behalf of the President of India.”.
\n-29-
\n(year)
\n(Designation)
\nLetter of Undertaking for export of goods or services without payment of integrated tax
\n(See rule 964)
\nTo
\nThe President of India (hereinafter called the “President”), acting through the proper officer
\nI\/We
\nof..
\n(address of the registered person) having Goods &
\nhereinafter called “the
\nday of.
\nto the
\nServices Tax Identification Number No..
\nundertaker(s) including my\/our respective heirs, executors\/ administrators, legal representatives\/successors and
\nassigns by these presents, hereby jointly and severally undertake on this
\nPresident
\n(a) to export the goods or services supplied without payment of integrated t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Name and Designation of officer)
\nthat\u2014
\nA.M\/s.
\nWhereas information has been presented before me and I have reasons to believe
\nhas suppressed transactions relating to supply of goods and\/or services
\nhas suppressed transactions relating to the stock of goods in hand,
\nhas claimed input tax credit in excess of his entitlement under the Act
\nhas claimed refund in excess of his entitlement under the Act
\nhas indulged in contravention of the provisions of this Act or rules made thereunder to
\nevade tax under this Act;
\nOR
\nB.M\/s.
\nis engaged in the business of transporting goods that have escaped payment of tax
\nis an owner or operator of a warehouse or a godown or a place where goods that have
\nescaped payment of taxhave been stored
\nhas kept accounts or goods in such a manner as is likely to cause evasion of tax payable
\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 detaile<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwith section 179, 181, 191 and 418 of the Indian Penal Code.
\nGiven under my hand & seal this
\nSeal
\nday(s).
\nday of
\n….. (month) 20…. (year). Valid for
\nPlace
\nSignature, Name and designation of the
\nissuing authority
\nName, Designation & Signature of the Inspection Officer\/s
\n(i)
\n(ii)
\n-32-
\nFORM GST INS-02
\nORDER OF SEIZURE
\n[See rule 139 (2)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section
\nat _:_ AM\/PM in the following premise(s):
\n67 was conducted by me on
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents \/ papers and goods found
\nduring the inspection\/search, I have reasons to believe that certaingoods liable to confiscation
\nand\/or documents and\/or books and\/or things useful for or relevant to proceedings under this
\nAct are secreted in place(s) mentio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents \/ papers and goods found
\nduring the inspection\/search, I have reasons to believe that certain goods liable to
\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 section 67, I
\nhereby order that you shall not\/shall not cause to remove, part with, or otherwise deal with
\nthe goods except without the previous permission of the undersigned:
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n1
\n2
\n3
\n4
\n5
\nPlace:
\nDate:
\n-35-
\nName and Designation of the Officer
\nSignature of the Witnesses
\n1.
\n2.
\nTo:
\n>
\nName and address
\nSignature
\n-36-
\nI\u2026\u2026………. ..of…
\nFORM GST INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAnd if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer
\nare duly paid within ten days ofthe date of demand thereof being made in writing by the said
\nproper officer, this obligation shall be void.
\nOTHERWISE and on breach or failure in the performance of any part of thiscondition, the
\nsame shall be in full force:
\nAND the President\/Governor shall, at his option, be competent to make good all thelosses
\nand damages from the amount of the security deposit or by endorsinghis rights under the
\nabove-written bond or both;
\nIN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written
\nby the obligor(s).
\nDate:
\n-37-
\nSignature(s) of obligor(s).
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted
\nby
\nme
\nthis…
\n..day
\nof
\n..(month)..
\n..(year)…
\n(designation of
\nofficer)for and on behalf of the President\/Governor.
\n-38-
\n(Signature of the Officer)
\nFORM GST INS-05<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate:
\nAct –
\nSr.
\nTax
\nAct
\nNo.
\nPeriod
\nPlace of
\nsupply
\n(name of
\nTax \/
\n(Amount in Rs.)
\nOthers
\nTotal
\nCess
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\n-40-
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nSCN Ref. No.
\nStatement Ref. No.
\nFORM GST DRC -02
\n[See rule 142(1)(b)]
\nDate –
\nDate –
\nSection\/sub-section under which statement is being issued –
\nSummary of Statement
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\nDate:
\n(Amount in Rs.)
\nSr.
\nTax
\nAct
\nPlace of
\nTax\/
\nOthers
\nTotal
\nNo.
\nPeriod
\nsupply
\n(name of
\nCess
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\n-41-
\nFORM GST DRC-03
\n[See rule 142(2) & 142 (3)]
\nIntimation of payment made voluntarily or made against the show cause notice (SCN)
\nor statement
\n1.
\nGSTIN
\n2.
\nName
\n3.
\nCause of payment
\n>
\nAudit, investigation, voluntary, SCN, others
\n(specify)
\n>
\n4.
\nSection under which voluntary payment
\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 pen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThis has reference to the show cause notice referred to above. As you have paid the
\namount of tax and other dues mentioned in the notice along with applicable interest and
\npenalty in accordance with the provisions of section – the proceedings initiated vide the
\nsaid notice are hereby concluded.
\nCopy to
\n-44-
\nSignature
\nName
\nDesignation
\n1. GSTIN
\n2. Name
\n3. Details of Show Cause
\nNotice
\n4. Financial Year
\n5. Reply
\n>
\n6. Documents uploaded
\n>
\nFORM GST DRC – 06
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\nReference Date of issue
\nNo.
\n7. Option for personal hearing
\nYes
\nNo
\n8. 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
\nName
\nDesignation\/Status
\n-45-
\nDate
\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 ->
\nc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSr.
\nNo.
\nTax
\nrate
\nTurnover
\nPlace of supply
\nAct
\nTax\/Cess
\n(Amount in Rs.)
\nInterest Penalty
\n2
\n3
\n4
\n5
\n6
\n7
\nThe aforesaid order is rectified in exercise of the powers conferred under section 161 as
\nunder:
\nTo
\nCopy to
\n–
\n>
\n(GSTIN\/ID)
\nName
\n(Address)
\n-47-
\nTo
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC – 09
\n[See rule 143]
\nDate:
\nDate:
\nOrder for recovery through specified officer under section 79
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable
\nunder the provisions of the > Act by the aforesaid
\nperson who has failed to make payment of such amount. The details of arrears are given in
\nthe table below:
\n(Amount in Rs.)
\nAct
\nTax\/Cess Interest Penalty
\nOthers
\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 >Actto recover
\nthe amount due from the >as mentioned above.
\nPlace:
\nDate:
\n-48-
\nSig<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nauction and resold.
\nPlace:
\nDate:
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\n-49-
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\nTo,
\nPlease refer to Public Auction Reference no.
\nof auction conducted on
\ninstant case.
\ndated
\nOn the basis
\nyou have been found to be a successful bidder in the
\nwithin a period of 15 days
\nYou are hereby, required to make payment of Rs.
\nfrom the date of auction.
\nThe possession of the goods shall be transferred to you after you have made the full payment
\nof the bid amount.
\nPlace:
\nDate:
\n-50-
\nSignature
\nName
\nDesignation
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC – 12
\n[See rule 144(5) & 147(12]
\nSale Certificate
\nThis is to certify that the following goods:
\nSr. No.
\n1
\nDate:
\nDate:
\nSchedule (Movable Goods)
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable Goods)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\ny\/
\nFlat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIt is observed that a sum of rupees
\nperson from you; or
\nis due or may become due to the said taxable
\nIt is observed that you hold or are likely to hold a sum of rupees
\nthe said person.
\nfor or on account of
\nto the Government forthwith or upon
\nYou are hereby directed to pay a sum of rupees
\nthe money becoming due or being held in compliance of the provisions contained in clause
\n(c)(i) of sub-section (1) of section 79 of the Act.
\nPlease note that any payment made by you in compliance of this notice will be deemed under
\nsection 79 of the Act to have been made under the authority of the said taxable person and the
\ncertificate from the government in FORM GST DRC – 14 will constitute a good and
\nsufficient discharge of your liability to such person to the extent of the amount specified in
\nthe certificate.
\nAlso, please note that if you discharge any liability to the said taxable person after receipt of
\nthis notice, you will be personally liable to the State \/Central Government under sec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\n\u00ce\u00a4\u00ce\u00bf
\nThe Magistrate \/Judge of the Court of
\nDemand order no.:
\nDate:
\nPeriod
\nSir\/Ma'am,
\nThis is to inform youthat as per the decree obtained in your Court on the day of
\n20……. by
\nof 20…, a sum of rupees<\/p>\n
\n..(name of defaulter) in Suit No.
\nis payable to the said person. However, the said person is
\nunder the provisions of the> Act vide order number
\nYou are requested to execute the decree and credit the net proceeds for settlement of the
\noutstanding recoverable amount as mentioned above.
\nPlace:
\nDate:
\n-54-
\nProper Officer\/ Specified Officer
\nTo
\nGSTIN –
\nName –
\nAddress –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC – 16
\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\/interes<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nadmissible expenditure incurred on the recovery process in accordance with the provisions of
\nsection 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots
\nspecified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
\nthe liabilities and claims attached to the said properties, so far as they have been ascertained,
\nare those specified in the Schedule against each lot.
\non.
\nIn the absence of any order of postponement, the auction will be held
\n..(date) at.
\n.A.M\/P.M. In the event the entire
\namount due is paid before the issuance of notice, the auction will be cancelled.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovabl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName
\nDesignation
\nfrom the said
\nFORM GST DRC – 19
\n[See rule 156]
\nTo,
\nMagistrate,
\n>
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nApplication to the Magistrate for Recovery as Fine
\nA sum of Rs. >is recoverable from > holding
\n> on account of tax, interest and penalty payable under the provisions of the Act.
\nYou are requestedtokindly recover such amount in accordance with the provisions of clause
\n(f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
\nDetails of Amount
\nDescription
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nSignature
\nName
\nDesignation
\nDate:
\n-59-
\nFORM GST DRC – 20
\n[See rule 158(1)]
\nApplication for Deferred Payment\/ Payment in Instalments
\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 suc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n– in monthly instalments.
\nOR
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment \/ payment of tax\/other dues in instalments has been
\nexamined and it has not been found possible to accede to your request for the following
\nreasons:
\nReasons for rejection
\nPlace:
\nDate:
\n-61-
\nSignature
\nName
\nDesignation
\nReference No.:
\n\u00ce\u00a4\u00ce\u00bf
\nFORM GST DRC – 22
\n[See rule 159(1)]
\nDate:
\nName
\nAddress
\n(Bank\/Post Office\/Financial Institution\/Immovable property registering authority)
\nProvisional attachment of property under section83
\nIt is to inform that M\/s
\n– (name) having principal place of business at
\n(address) bearing registration number as
\n(GSTIN\/ID), PAN<\/p>\n
\na registered taxable person under the > Act. Proceedingshave been launched
\nagainst the aforesaid taxable person under section > of the said Act to determine the
\ntax or any other amount due from the said per<\/p>\n
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\norder, to safeguard the interest of revenue in the proceedings launched against the person.
\nNow, there is no such proceedings pending against the defaulting person which warrants the
\nattachment of the said accounts. Therefore, the said account may now be restored to the
\nperson concerned.
\nor
\nPlease refer to the attachment of property > attached vide above referred
\norder to safeguard the interest of revenue in the proceedings launched against the person.
\nNow, there is no such proceedings pending against the defaulting person which warrants the
\nattachment of the said property. Therefore, the said property may be restored to the person
\nconcerned.
\nCopy to
\n-63-
\nSignature
\nName
\nDesignation
\nTo
\nThe Liquidator\/Receiver,
\nName of the taxable person:
\nGSTIN:
\nDemand order no.:
\nDate:
\nFORMGST DRC-24
\n[See rule 160]
\nPeriod:
\nIntimation to Liquidator for recovery of amount
\nThis has reference to your lette<\/p>\n
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