The Jharkhand Goods and Services Tax (Third Amendment) Rules, 2017.
Va Kar\/GST\/07\/2017-S.O. 056 Dated:- 13-7-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT<\/p>\n
NOTIFICATION
\n13th July, 2017
\nS.O-56 Dated-13th July, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, i.e. Departmental Notification S.O. 28 dated 20 June, 2017 and S.O. 52 dated 29 June, 2017 namely:-
\n(1) These rules may be called the Jharkhand Goods and Services Tax (Third Amendment) Rules, 2017.
\n(2) They will be deemed to be effective from the 1st day of July, 2017.
\n2. In the Jharkhand 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, Union territory tax and integrated <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ith the interest specified under sub-section (1) of section 50 within a period of- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent”, the word “job-worker” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n leased on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fails to make the payment of the full amount, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n proper officer, and such payment shall be deemed as paid to the defaulter. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ecovery through land revenue authority.-Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nder the Act or the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n recording the grounds of such rejection. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ees Others Total = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aimed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ount of ITC available = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Z\/ SEZ developer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3 14 15 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n xtraordinary), Thursday 13 July, 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ified by him in his application; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the refund: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n k guarantee is submitted to secure the integrated tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Government along = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on the amount of tax not paid, from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be necessary for inspection of goods or documents and\/or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/ books\/ documents and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n NS-04 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nor. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce (SCN) or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ancial Year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST DRC \u2013 09 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n old or are likely to hold a sum of rupees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FORM GST DRC-15 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an order has been made by me for sale of the attached or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ies on business in your = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ase refer to the attachment of property > attached vide above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ty = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Jharkhand Goods and Services Tax (Third Amendment) Rules, 2017.Va Kar\/GST\/07\/2017-S.O. 056 Dated:- 13-7-2017 Jharkhand SGSTGST – StatesJharkhand SGSTJharkhand SGSTCOMMERCIAL TAXES DEPARTMENT NOTIFICATION 13th July, 2017 S.O-56 Dated-13th July, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby … Continue reading “The Jharkhand 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-6742","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6742","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=6742"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6742\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
\n(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
\n(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
\n(3) Where the goods are 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 expo<\/p>\n
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\n(vi) after rule 138, the following shall be inserted, namely:-
\n“Chapter – XVII
\nInspection, Search and Seizure
\n139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
\n(3) The proper officer or an authorised officer may entrust upon the the owner or the <\/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 pay<\/p>\n
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\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 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 prop<\/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 se<\/p>\n
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\n(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
\n(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-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 (<\/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) Whe<\/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<\/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<\/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 de<\/p>\n
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\n152. Attachment of property in custody of courts or Public Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
\n153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the 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 p<\/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<\/p>\n
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\n(b) the taxable person has not been allowed to make payment in installments 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 installment 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 Transpo<\/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 inst<\/p>\n
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\n(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8) Immunity granted to a person under sub-rule (3) may, at any 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. There upon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to ha<\/p>\n
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\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n7. Grounds of Refund Claim: (select from the drop down):
\n(a) Excess balance in Electronic Cash ledger
\n(b) Exports of services- With payment of Tax
\n(c) Exports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\n(d) On account of assessment\/provisional assessment\/ appeal\/ any other order
\n(i) Select the type of Order:
\nAssessment\/ Provisional Assessment\/ Appeal\/ Others
\n(ii) Mention the following details:
\n1. Order No.
\n2. Order 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)
\n(e) ITC accumulated due to inverted tax structure (clause (ii) of proviso to section
\n54(3)
\n(f) On account of supplies made to SEZ unit\/ SEZ Developer or Recipient of
\nDeemed Exports
\n(Select the type of supplier\/ recipient)
\n1. Supplies to SEZ Unit
\n2. Supplies to SEZ Developer
\n3. Recipient of Deemed Exports
\n12
\nJharkha<\/p>\n
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\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application
\ndoes not include ITC availed on goods or services used for making nil
\nrated or fully exempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special
\nEconomic Zone developer has not availed of the input tax credit of the tax
\npaid by the applicant, covered under this refund claim.
\nSignature
\n\u00e2\u02dc\u0090
\n13
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nName –
\nDesignation Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id
\nsolemnly
\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
\nclaiming refund und<\/p>\n
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\nvalue
\nNo Date Value
\nIntegrated
\ntax
\nCentral State\/
\nTax
\nUT
\nTax
\nCESS
\nof
\nsupply
\n(Name
\nof
\nState)
\nor input service\/
\nCapital goods
\n(incl plant and
\nmachinery)\/
\nIneligible for
\nITC
\nIntegrated
\nTax
\nCentral State\/ Cess
\nTax
\nUT
\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.
\n15
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nStatement- 2
\nRefund Type: Exports of services with payment of tax
\n(GSTR-1: Table 6A and Table 9)
\n1.
\nGSTI
\nInvoice details
\nN of
\nrecipi
\nSAC
\nNo.
\nDate
\nValue
\nent
\nIntegrated Tax
\nTaxabl
\nRate e Amt.
\nvalue
\nBRC\/ FIRC
\n(Integrate
\nNo.
\nDate
\nd Tax)
\n(If Any)
\nTax \/
\nAmended
\n(If any)
\nAmended Debit Note Credit Note Net Integrated
\nValue Integrated Integrated
\nTax
\n= (11\/8)+12-
\n13
\nTax \/
\nAmended
\n(If any)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n6A. Exports
\nBRC\/FIRC details are mandatory- in case of services
\n16
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nStatement- 3
\nRefund Type: Export without payment of Tax-Acc<\/p>\n
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\n(GSTR-5: Table 5 and Table 8)
\nGSTIN\/
\nUIN
\nInvoice details
\nNo. Date Value
\nRate Taxable
\nAmount
\nvalue
\nTax
\nIntegrated Central State Cess
\nTax
\nPlace
\nof
\nSupply
\nUT
\n(Name
\nTax
\nof
\nTax)
\n(If Any)
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\nAmended
\nValue
\n(Integrated Integrated
\nDebit
\nNote
\nCredit
\nNote
\nIntegrated
\nTax
\nAmended
\n(If any)
\n14
\nTax \/
\nAmended
\n(If any)
\n13
\nNet
\nIntegrated
\nTax
\n= (12\/7) +
\n13-14
\n15
\n18
\n(GSTR-2: Table 3 and Table 6)
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nStatement 5
\nRecipient of Deemed exports etc.
\nGSTI
\nInvoice details Ra
\n\u00d0\u00a2\u00d0\u00b0\u00d1\u2026\u00d0\u00b0
\nAmount of Tax
\nN
\nof
\nsuppl
\nier
\nte
\nble
\nPlac
\ne of
\nWhether
\ninput or
\nAmount of ITC available
\nvalue
\nsupp
\ninput
\nAmend Debit Cred
\ned
\nNote it
\nValue ITC Note
\nNet
\nITC
\nInteg
\nly
\nservice\/
\n(ITC
\nIntegra ITC rated
\n(Na
\nCapital
\nIntegra
\nted
\nInteg
\nTax
\nme
\ngoods
\nted
\nTax \/
\nrated
\nof
\n(incl
\nTax)
\nAmend
\nTax \/
\n(17\/
\nStat
\nplant
\n(If
\ned
\nAme
\n7 ) +
\ne)
\nand
\nAny)
\n(If
\nnded
\n18
\nmachine
\nany)
\n(If
\n19
\nry)\/
\nIneligibl
\nIntegra
\nCent Stat Ce
\nany)
\nted
\nral
\ne\/ SS
\nO
\nDa Val
\nIntegra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n20
\n20
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nStatement 7:
\nTax Payable
\nIntegrated Tax
\nCentral Tax State\/UTTax Cess
\n5
\n6
\n7
\n8
\nRefund Type: Excess payment of tax, if any in case of Last Return filed.
\nRefund on account excess payment of tax
\n(In case of taxpayer who filed last return GSTR-3 \u2013 table 12)
\n–
\nSr. No. Tax period Reference no. of return Date of filing return
\n1
\n2
\n3
\n21
\n221
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nCertificate
\nAnnexure-2
\n(in words)
\nThis is to certify that in respect of the refund amounting to INR >
\nclaimed by M\/s
\n(Applicant's Name) GSTIN\/ Temporary ID- for the tax
\nperiod , the incidence of tax and interest, has not been passed on to any other person.
\nThis certificate is based on the examination of the Books of Accounts, and other relevant
\nrecords and Returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis Certificate i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM-GST-RFD-04
\n[See rule 91(2)]
\nSanction Order No:
\nTo
\nDate:
\n(GSTIN)
\n(Name)
\n(Address)
\nProvisional Refund Order
\nDated
\nDated
\n…..
\n. 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
\nIntegrated Tax
\nCentral Tax
\nDate:
\nState\/ UT tax
\nCess
\nTIPFO Total TIPFO Total TIPFO Total TIPFO Total
\ndelayed
\nRefund
\nTotal
\n–
\nNote 'T' stands Tax; \u2018I' stands for Interest; 'P' stands for Penalty; \u2018F' stands for Fee and 'O'
\nstands 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
\n(i)
\n(ii)
\n(iii)
\nIFSC
\n(iv)
\nMICR
\n(v)
\n(GSTIN\/UIN\/ Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n25
\n25
\nOrder No.:
\nTo
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\n(GSTIN\/UIN\/ Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhaving GSTIN
\nunder sub-section (5) of section 54) of the
\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
\nDate:
\nPlace:
\nto Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
\nto M\/s
\nhaving GSTIN
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nunder sub-section (…) of Section (…) of the Act.
\nReference No.
\n\u00ce\u00a4\u00ce\u00bf
\nFORM-GST-RFD-07
\n[See rule 92(1), 92(2) & 96(6)]
\n(GSTIN\/UIN\/Temp.ID No.)
\n(Name)
\n(Address)
\nDate: >
\nRefund admissible (i-ii-iii)
\n(iv)
\n(v)
\nRefund adjusted against outstand<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n>
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is withheld for the
\nabove mention reasons. This order is issued as per provisions under sub-section (…) of Section
\n(…) of the Act.
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nFORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial
\nInstitution and Organization, Consulate or Embassy of foreign countries, etc.
\n1. UIN
\n2. Name :
\n3. Address
\n4. Tax Period (Quarter)
\n5. Amount of Refund Claim
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n6. Details of Bank Account:
\na. Bank Account Number
\nb. Bank Account Type
\nC.
\nName of the Bank
\n: From To
\n:
\nd. Name of the Account Holder\/Operator
\nAddress of Bank Branch
\ne.
\nf.
\nIFSC
\nAmount
\n29
\ng. MICR
\n7. Reference number and date of furnishing FORM GSTR-11
\n8. Verification
\nI
\nas an authorised representative of > hereby solemnly <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npayable on export of goods or services.
\nI undertake to renew the bank guarantee well before its expiry. In case I\/We fail to
\ndo so the department will be at liberty to get the payment from the bank against
\nthe bank guarantee.
\nThe department will be at liberty to invoke the bank guarantee provided by us to
\ncover the amount of integrated tax payable in respect of export of goods or
\nservices.
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status
\nDate
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nBond for export of goods or services without payment of integrated tax
\n(See rule 96A)
\n31
\n.of..
\nI\/We.
\n\u20ac\u0161hereinafter called “obligor(s)”, am\/are held and firmly bound to the
\nPresident of India (hereinafter called “the President”) in the sum of
\nrupees to be paid to
\nthe President for which payment will and truly to be made.
\nI\/We jointly and severally bind myself\/ourselves and my\/our respective
\nadministrators\/ legal
\nthis……..<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwith interest, if any, within fifteen days of the date of demand thereof being made in writing by the said
\nofficer, this obligation shall be void;
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall
\nbe in full force and virtue:
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the
\namount of bank guarantee or by endorsing his rights under the above-written bond or both;
\nI\/We further declare that this bond is given under the orders of the Government for the performance of
\nan act in which the public are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nobligor(s).
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nOccupation
\nOccupation
\nAccepted by me this..
\n.day of
\n(month)..
\n(year)
\n32
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\n(Designation)
\n.of
\n\u00ce\u00a4\u00ce\u00bf
\nfor and on beh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe date of invoice till the date of payment.
\nI\/We declare that this undertaking is given under the orders of the proper officer for the
\nperformance of enacts in which the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by
\nthe undertaker(s)
\nSignature(s) of undertaker(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nOccupation
\nOccupation
\nDate
\nPlace
\nIndia
\nAccepted by me this..
\nday of
\nof
\n(month)..
\n(Designation) for and on behalf of the President of
\n(year)
\n\u00ce\u00a4\u00ce\u00bf
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nFORM GST INS-1
\nAUTHORISATION FOR INSPECTION OR SEARCH
\n[See rule 139 (1)]
\n33
\n(Name and Designation of officer)
\nWhereas information has been presented before me and I have reasons to
\nbelieve that\u2014
\nA.M\/s.
\n\u00e3\u2026\u0081\u00e3\u2026\u0081\u00e3\u2026\u0081\u00e3\u2026\u0081\u00e3\u2026\u0081
\nhas suppressed transactions relating to supply of goods and\/or services
\nhas suppressed transactions relating to the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany other things relevant to the proceedings under the said Act and rules made thereunder.
\nOR
\n34
\n=4
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\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 be
\nnecessary, and if any goods or documents and\/or other things relevant to the proceedings
\nunder the Actare found, to seize and produce the same forthwith before me for further action
\nunder the Act and rules made thereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence,
\nrefusal to answer the questions relevant to inspection \/ search operations,
\nmaking of false statement or providing false evidence is punishable with
\nimprisonment and\/or fine under the Act read with section 179, 181, 191 and 418
\nof the Indian Penal Code.
\nGiven under my hand & seal this
\nValid for
\nSeal
\n…. <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthings:
\nA) Details of Goods seized:
\nSr.
\nDescription
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\nNo
\nof goods
\n1
\n2
\n3
\n4
\n5
\n36
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nB) Details of books \/ documents \/ things seized:
\nSr.
\nDescription
\nNo. of books \/
\ndocuments\/ things
\nRemarks
\nNo
\nof books\/documents \/
\nseized
\nthings seized
\n1
\n2
\n3
\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
\ngoods or things except with the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nSr.
\nNo.
\n1.
\n2.
\nName and Designation of the Officer
\nName and address
\nSignature
\nTo:
\n>
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\n37
\nFORM GST INS-03
\nORDER OF PROHIBITION
\n[See rule 139(4)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2)
\nat : AM\/PM in the following
\nof Section 67 was conducted on
\npremise(s):
\n>
\nwhich is\/are a place\/places <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule 140(1)]
\n39
\nI\u2026..
\n.of..
\n.hereinafter called “obligor(s)” am held andfirmly
\nbound to the President of India (hereinafter called “the President”) and\/or the
\nGovernor of
\n..(State) (hereinafter called \u201cthe Governor”) inthe sum
\nof……….
\n_rupees to be paid to the President \/ the Governor for
\nwhichpayment will be made. I jointly and severally bind myself and myheirs\/
\nexecutors\/ administrators\/legal representatives\/successors and assigns by these
\npresents; datedthis
\nday of
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67,
\nthe
\ngoods
\namount of tax of
\nhave
\n.dated..
\nbeen
\nvide
\nnumber
\nseized
\norder
\nhaving value
\n..rupees involving an
\nrupees. On my request the goods have
\nbeen permitted to be released provisionally by the proper officer on execution of
\nthe bond of value
\n.rupees and a security of
\n.rupees against which cash\/bank guarantee has been
\nfurnished in favour of the President\/ Governor; and
\nWHEREAS I undertake<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature(s) of obligor(s).
\n.day
\nof…
\n(month)
\n(designation of officer)
\n(Signature of the Officer)
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nFORM GST INS-05
\nORDER OF RELEASE OF GOODS\/ THINGS OF PRISHABLE OR
\nHAZARDOUS NATURE
\n[See rule 141(1)]
\nWhereas the following goods and\/or things were seized on
\nfrom the following 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
\nMake\/mark or
\nmodel
\nRemarks
\nNo
\n1
\nof goods
\n2
\n3
\n4
\n5
\n41
\nand since these goods are of perishable or hazardous nature and since an amount
\nof Rs.
\ndigits), being an amount equivalent to the:
\nmarket price of such goods or things
\n(amount in words and
\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:
\nName and Designation of the Officer
\nTo:
\n>
\n42
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nReference No:\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nstatement
\n1.
\n2.
\nGSTIN
\nName
\n3.
\nCause of payment
\n>
\nAudit, investigation, voluntary, SCN,
\nothers (specify)
\n4.
\nSection under which voluntary
\npayment is made
\n>
\n5.
\nDetails of show cause notice, if
\nReference No.
\nDate of issue
\npayment is made within 30 days
\nof its issue
\n6.
\n7.
\nFinancial Year
\nDetails of payment made including interest and penalty, if applicable
\n(Amount in Rs.)
\nSr. No.
\nTax
\nPeriod
\nAct
\nPlace of
\nsupply (POS)
\nst
\nTax\/ Intere Penalty, Tota Ledger Debit
\nCess
\nif
\napplicabl
\nDate
\n1
\nutilised entry
\n(Cash\/ no.
\nof
\ndebit
\ne
\nCredit)
\nentry
\n2
\n3
\n4
\n5
\n6
\n8
\n9
\n10
\n11
\n8. Reasons, if any –
\n9. Verification-
\n>
\nI hereby solemnly affirm and declare that the information given hereinabove is
\ntrue and correct to the best of my knowledge and belief and nothing has been
\nconcealed therefrom.
\nSignature of Authorized Signatory
\nName
\nDesignation \/ Status
\nDate
\n–
\nReference No:
\nTo
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nFORM GST DRC
\n[See rule 142(2)]
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nARN –
\nF.Y.
\nD<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. Reply
\n>
\nReference Date of issue
\nNo.
\n6. Documents uploaded
\n>
\nYes
\nNo
\n7. Option for personal hearing
\n8. Verification-
\n47
\nI hereby solemnly affirm and declare that the information given
\nhereinabove is true and correct to the best of my knowledge and
\nbelief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nDesignation \/ Status
\nDate –
\n48
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\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 ->
\nclassification, valuation, rate of tax, suppression of turnover,
\nexcess ITC claimed, excess refund released, place of supply,
\nothers (specify)
\n3. Description of goods \/ services –
\nSr. No.
\n4. Details of demand
\nHSN
\nDescription
\nSr.
\nTax
\nTurnover
\nPlace of supply
\nAct
\nTax\/ Cess
\n(Amount in Rs.)
\nInterest
\nPenalty
\nNo.
\nrate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n5. Amount deposited
\nSr.
\nTax
\nAct
\nTax\/
\nInterest | Penalty Others Total
\nNo.
\nPeriod
\nCess\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 143]
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nOrder for recovery through specified officer under section 79
\nWhereas a sum of Rs. >
\nAct by the aforesaid person who has failed to make payment of such amount.
\nThe details of arrears are given in the table below:
\nTax\/Cess Interest Penalty
\n(Amount in Rs.)
\nAct
\n1
\nOthers
\nTotal
\n2
\n3
\n4
\n5
\n6
\nIntegrated tax
\nCentral tax
\nState\/UT tax
\nCess
\nTotal
\n>
\nYou are, hereby, required under the provisions of section 79 of the >
\nActto recover the amount due from the >as mentioned above.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nFORM GST DRC – 10
\n[See rule 144(2)]
\n5554
\n51
\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
\ndistrained goods specified in the Schedule below for recovery of Rs….. and
\ninterest the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNotice to successful bidder
\nPlease refer to Public Auction Reference no.
\ndated
\nOn the basis of auction conducted on
\nsuccessful bidder in the instant case.
\nYou are hereby, required to make payment of Rs.
\nperiod of 15 days from the date of auction.
\nyou have been found to be a
\nwithin a
\nThe possession of the goods shall be transferred to you after you have made the
\nfull payment of the bid amount.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nDemand order no.:
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\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.
\nName of
\nthe
\nPremises
\nRoad Localit Distric
\nStat PIN
\ny\/
\nt
\nCode
\nLatitude Longitude
\n(optional)
\n(optional)
\nFlat No.
\nStree Villag
\n\/Building t
\ne
\n1 2 3 45678910
\nSchedule (Shares)
\nSr. No.
\n1
\nName of the
\nCompany
\n2
\nQuantity\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\naccount of the said person.
\nfor or on
\nto the Government
\nYou are hereby directed to pay a sum of rupees
\nforthwith or upon the money becoming due or being held in compliance of the
\nprovisions contained in clause (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
\ndeemed under section 79 of the Act to have been made under the authority of the
\nsaid taxable person and the certificate from the government in FORM GST
\nDRC – 14 will constitute a good and sufficient discharge of your liability to such
\nperson to the extent of the amount specified in the certificate.
\nAlso, please note that if you discharge any liability to the said taxable person
\nafter receipt of this notice, you will be personally liable to the State \/Central
\nGovernment under section 79 of the Act to the extent of the liability discharged,
\nor to the extent of the liability of the taxable person for tax, cess, in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING
\nEXECUTION FOR A DECREE
\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
\n.(name of defaulter) in Suit No.
\nis payable to the said person.
\nunder the
\nHowever, the said person is liable to pay a sum of rupees
\nprovisions of the> Act vide order
\nnumber
\ndated
\nYou are requested to execute the decree and credit the net proceeds for
\nsettlement of the outstanding recoverable amount as mentioned above.
\nPlace:
\nDate:
\nProper Officer\/ Specified
\nOfficer
\nTo
\nGSTIN –
\nName –
\nAddress –
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nFORM GST DRC – 16
\n[See rule 147(1) & 151(1)]
\n57
\n40
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nNotice for attachment and sale of immovable\/movable goods\/shares under
\nsection 79
\nWhereas you have failed to pay the amount of Rs..
\ntax\/<\/p>\n
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\ndistrained goods specified in the Schedule below for recovery of Rs……… and
\ninterest thereon and admissible expenditure incurred on the recovery process in
\naccordance with the provisions of section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in
\nthe lots specified in the Schedule. The sale will be of the right, title and interests
\nof the defaulter. And the liabilities and claims attached to the said properties, so
\nfar as they have been ascertained, are those specified in the Schedule against
\neach lot.
\nIn the absence of any order of postponement, the auction will be held
\n..(date) at \u2026\u2026
\n.A.M\/P.M. In the
\nevent the entire amount due is paid before the issuance of notice, the auction will
\nbe cancelled.
\nThe price of each lot shall be paid at the time of sale or as per the directions of
\nthe proper officer\/ specified officer and in default of payment, the goods shall be
\nagain put up for a<\/p>\n
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\njurisdiction the particulars of which are given hereunder: –
\n>
\nYou are requested to take early steps to realise the sum of rupees
\nthe said defaulter as if it were an arrear of land revenue.
\nfrom
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nFORM GST DRC – 19
\n[See rule 156]
\n61
\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 >
\nholding > on account of tax, interest and penalty payable under the
\nprovisions of the Act. You are requestedto kindly recover such amount in
\naccordance with the provisions of clause (f) of sub-section (1) of section 79 of
\nthe Act as if it were a fine imposed by a Magistrate.
\nDescription
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nDetails of Amount
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n62
\nJharkhand Gazette (Extraordinary), T<\/p>\n
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\nOrder for acceptance\/rejection of application for deferred payment \/
\npayment in instalments
\nThis has reference to your above referred application, filed under section 80 of
\nthe Act. Your application for deferred payment \/ payment of tax\/other dues in
\ninstalments has been examined and in this connection, you are allowed to pay
\ntax and other dues by (date) or in this connection you are allowed to pay
\nmonthly instalments.
\nthe tax and other dues amounting to rupees
\nOR
\nin
\nThis has reference to your above referred application, filed under section 80 of
\nthe Act. Your application for deferred payment \/ payment of tax\/other dues in
\ninstalments has been examined and it has not been found possible to accede to
\nyour request for the following reasons:
\nReasons for rejection
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n63
\n80
\n64
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\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<\/p>\n
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\nreferred order to safeguard the interest of revenue in the proceedings launched
\nagainst the person. Now, there is no such proceedings pending against the
\ndefaulting person which warrants the attachment of the said property. Therefore,
\nthe said property may be restored to the person concerned.
\nCopy to
\nSignature
\nName
\nDesignation
\n65
\n99
\n66
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nFORMGST DRC-24
\n[See rule 160]
\nTo
\nThe Liquidator\/Receiver,
\nName of the taxable person:
\nGSTIN:
\nDemand order no.:
\nDate:
\nPeriod:
\nIntimation to Liquidator for recovery of amount
\nThis has reference to your letter >, giving intimation of
\nyour appointment as liquidator for the > holding
\n>.In this connection, it is informed that the said company owes \/
\nlikely to owe the following amount to the State \/ Central Government:
\nCurrent \/ Anticipated Demand
\n(Amount in Rs.)
\nAct
\nTax
\nInterest Penalty
\nOther Dues
\nTotal Arrears
\n1
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState\/U<\/p>\n
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\nOther Dues
\n(Amount in Rs.)
\nTotal Arrears
\n1
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n68
\nJharkhand Gazette (Extraordinary), Thursday 13 July, 2017
\nFORM GST CPD-01
\n[See rule 162(1)]
\nApplication for Compounding of Offence
\nGSTIN\/Temporary ID
\nAddress
\n1.
\n2.
\nName of the applicant
\n3.
\n4.
\n5.
\n6.
\n7.
\n8.
\n9.
\n10.
\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
\noffence (s) charged:
\nWhether this is the first offence under the Act
\nIf answer to 7 is in the negative, the details of
\nprevious cases
\nWhether any proceedings for the same or any
\nother offence are contemplated under any other
\nlaw.
\nIf answer to 9 is in the affirmative, the details
\nthereof
\nDECLARATION
\n(1) I shall pay the compounding amount, as may be fixed by the
\nCommissioner.
\n(2) I understand that I cannot claim,<\/p>\n
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