The Puducherry Goods and Services Tax (Third Amendment) Rules, 2017.
G.O.Ms. No. 16\/CT\/2017-18 Dated:- 10-7-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
\nPuducherry Goods and Services Tax (Third Amendment) Rules, 2017 –
\nCOMMERCIAL TAXES SECRETARIAT
\nG.O. Ms. No. 16\/CT\/2017-18
\nPuducherry dated 10.07.2017
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Puducherry Goods and Services Tax (Third Amendment) Rules, 2017.
\n(2) They shall be deemed to have conic into force with effect from the day of July, 2017.
\n2. In the Puducherry Goods and Services Tax Rules, 2017,
\n=============
\nDocument 1GOVERNMENT OF PUDUCHERRY
\n(Abstract)
\nCommercial Taxes – Puducherry Goods an<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sub-rule (6), for the words and letters “IGST and CGST”, the words = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e export as allowed under bond or Letter of Undertaking withdrawn in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n custody such goods or things are seized, the custody of such goods or things for safe = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n price of such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n RC-05 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n overing the amount payable along with the administrative expenditure incurred on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erson”), a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the ground that such property is not liable to such attachment or distraint, the proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e the highest bid is made by more than one person and one of them is a co- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n order in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rder as the circumstances of the case may = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on filed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e written instructions from the Commissioner = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ence. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t (to be auto populated from RC in case of registered taxpayer) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the Table above and the remaining amount of -rupees is to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tate\/UT Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ank guarantee is submitted to secure the integrated tax payable on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n with interest, if any, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f the powers conferred upon me under sub-section (2) of section 67 of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ooks\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n assigns by these presents; datedthis = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n arks = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e and correct to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n incurred on the recovery process in accordance with the provisions of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ade = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n follow. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hereby provisionally = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n4 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Puducherry Goods and Services Tax (Third Amendment) Rules, 2017.G.O.Ms. No. 16\/CT\/2017-18 Dated:- 10-7-2017 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGSTGOVERNMENT OF PUDUCHERRY Puducherry Goods and Services Tax (Third Amendment) Rules, 2017 – COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 16\/CT\/2017-18 Puducherry dated 10.07.2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry … Continue reading “The Puducherry 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-6781","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6781","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=6781"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6781\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n“central tax, State tax, Union territory tax and integrated tax” shall be substituted;
\nin rule 96,
\n(a) in sub-rule(1), in clause (b), and
\n(b) in sub-rule (3),
\nafter the words, figures and letters “FORM GSTR 3”, the words and figures “or
\nFORM GSTR-3B, as the case may be;” shall be inserted;
\nafter rule 96, the following rule shall be inserted, namely:-
\n“96A.Refund of integrated tax paid on export of goods or services under bond
\nor Letter of Undertaking.- (1)Any registered person availing the option to supply
\ngoods or services for export without payment of integrated tax shall furnish, prior to
\nexport, a bond or a Letter of Undertaking in FORM GST RFD-11 to the
\njurisdictional Commissioner, binding himself to pay the tax due along with the
\ninterest specified under sub-section (1) of section 50 within a period of
\n(a)
\nfifteen days after the expiry of three months from the date of issue of
\nthe invoice for export, if the goods <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nterms of sub-rule (3) shall be restored immediately when the registered person pays
\nthe amount due.
\n(5) The Board, by way of notification, may specify the conditions and safeguards
\nunder which a Letter of Undertaking may be furnished in place of a bond.
\n(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of
\nzero-rated supply of goods or services or both to a Special Economic Zone developer
\nor a Special Economic Zone unit without payment of integrated tax.”;
\n(iv) in rule 117, in sub-rule (1), after the words “the amount of input tax credit”, the words
\n“of eligible duties and taxes, as defined in Explanation 2 to section 140,” shall be inserted;
\nin rule 119,
\n(v)
\n(a) in the heading, for the word “agent”, the words and symbol “job-
\nworker\/agent” shall be substituted;
\n(b) for the words and figures “sub-section 14 of section 142”, the words,
\nfigures and symbols “section 141 or sub-section (14) of se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nupkeep and the said person shall not remove, part with, or otherwise deal with the goods or things
\nexcept with the previous permission of such officer.
\n(4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may
\nserve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that
\nhe shall not remove, part with, or otherwise deal with the goods except with the previous permission
\nof such officer.
\n(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods
\nor documents or books or things containing, interalia, description, quantity or unit, make, mark or
\nmodel, where applicable, and get it signed by the person from whom such goods or documents or
\nbooks or things are seized.
\n140. Bond and security for release of seized goods.-(1)The seized goods may be released on a
\nprovisional basis upo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods or things or the amount of tax, interest and penalty that is or may become payable by the taxable
\nperson, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by
\nan order in FORM GST INS-05, on proof of payment.
\n(2)
\nWhere the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the
\nsaid goods or things, the Commissioner may dispose of such goods or things and the amount realized
\nthereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of
\nsuch goods or things.
\n3
\n142.
\nCHAPTER-XVIII
\nDEMANDS AND RECOVERY
\nNotice and order for demand of amounts payable under the Act.- (1) The proper officer
\nshall serve, along with the
\n(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section
\n(2) of section 76, a summary thereof electronically in FORM GST DRC-01,
\n(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nconcluding the proceedings in respect of the said notice.
\n(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or
\nsub-section (3) of section 76 shall be in FORM GST DRC-06.
\n(5)A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74
\nor sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying
\ntherein the amount of tax, interest and penalty payable by the person chargeable with tax.
\n(6)The order referred to in sub-rule (5) shall be treated as the notice for recovery.
\n(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by
\nthe proper officer in FORM GST DRC-08.
\n143. Recovery by deduction from any money owed.-Where any amount payable by a person
\n(hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of
\nthe Act or the rules made thereunder is not paid, the proper offi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrecovery process.
\n(2)The said goods shall be sold through a process of auction, including e-auction, for which a notice
\nshall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of
\nsale.
\n(3)The last day for submission of bid or the date of auction shall not be earlier than fifteen days from
\nthe date of issue of the notice referred to in sub-rule (2):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses of
\nkeeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
\n(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner
\nspecified by such officer, to make the bidders eligible to participate in the auction, which may be
\nreturned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment
\nof the full amount, as the case may<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnotice in FORM GST DRC-13 directing him to deposit the amount specified in the notice.
\n(2)Where the third person makes the payment of the amount specified in the notice issued under sub-
\nrule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly
\nindicating the details of the liability so discharged.
\n146. Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter
\nin the execution of a decree of a civil court for the payment of money or for sale in the enforcement of
\na mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said
\ncourt and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908),
\nexecute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
\n147. Recovery by sale of movable or immovable property.-(1)The proper officer shall prepare a
\nlist of movable and immovable property belonging to th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) an immovable property, the order of attachment or distraint shall be affixed on the said
\nproperty and shall remain affixed till the confirmation of sale;
\n(b)a movable property, the proper officer shall seize the said property in accordance with the
\nprovisions of chapter XIV of the Act and the custody of the said property shall either be taken
\nby the proper officer himself or an officer authorised by him.
\n(4)The property attached or distrained shall be sold through auction, including e-auction, for which a
\nnotice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the
\npurpose of sale.
\n(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold
\nis a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by
\npublic auction, sell such instrument or a share through a broker and the said broker shall deposit to the
\nGovernment so much of the proceeds of such sale, reduced b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer shall investigate the claim or objection and may postpone the sale for such time as he may
\ndeem fit.
\n(9)The person making the claim or objection must adduce evidence to show that on the date of the
\norder issued under sub-rule (1) he had some interest in, or was in possession of, the property in
\nquestion under attachment or distraint.
\n(10)Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim or
\nobjection, such property was not, on the said date, in the possession of the defaulter or of any other
\nperson on his behalf or that, being in the possession of the defaulter on the said date, it was in his
\npossession, not on his own account or as his own property, but on account of or in trust for any other
\nperson, or partly on his own account and partly on account of some other person, the proper officer
\nshall make an order releasing the property, wholly<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nowner of the property, he shall be deemed to be the successful bidder.
\n(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property
\nspecified in sub-rule (12), shall be paid to the Government by the person to whom the title in such
\nproperty is transferred.
\n(14)Where the defaulter pays the amount under recovery, including any expenses incurred on the
\nprocess of recovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel
\nthe process of auction and release the goods.
\n(15)The proper officer shall cancel the process and proceed for re-auction where no bid is received or
\nthe auction is considered to be non-competitive due to lack of adequate participation or due to low
\nbids.
\n148.
\nProhibition against bidding or purchase by officer.-No officer or other person having any
\nduty to perform in connection with any sale under the provisions of this Chapte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC-16prohibiting.-
\n(2)
\n(a) in the case of a debt, the creditor from recovering the debt and the debtor from making
\npayment thereof until the receipt of a further order from the proper officer;
\n(b) in the case of a share, the person in whose name the share may be standing from
\ntransferring the same or receiving any dividend thereon;
\n(c) in the case of any other movable property, the person in possession of the same from
\ngiving it to the defaulter.
\nA copy of such order shall be affixed on some conspicuous part of the office of the proper
\nofficer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to
\nthe registered address of the corporation and in the case of other movable property, to the person in
\npossession of the same.
\n7
\n(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the
\nproper officer, and such payment shall be deemed as paid to the defaulter.
\n152. Attachment of property in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrequire.
\n(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a
\nsale being directed, to purchase the same.
\n154.
\nDisposal of proceeds of sale of goods and movable or immovable property.-The amounts
\nso realised from the sale of goods, movable or immovable property, for the recovery of dues from a
\ndefaulter shall,-
\n(a)
\n(b)
\n(c)
\nfirst, be appropriated against the administrative cost of the recovery process;
\nnext, be appropriated against the amount to be recovered;
\nnext, be appropriated against any other amount due from the defaulter under the Act
\nor the Integrated Goods and Services Tax Act, 2017or the Union Territory Goods and
\nServices Tax Act, 2017or any of the State Goods and Services Tax Act, 2017and the rules
\nmade thereunder; and
\n8
\n(d)
\nany balance, be paid to the defaulter.
\n155. Recovery through land revenue authority.-Where an amount is to be recovered in
\naccordance with the provisions of cla<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically by a taxable person, in FORM GST DRC- 20,seeking extension of time for the
\npayment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in
\ninstallments in accordance with the provisions of section 80, the Commissioner shall call for a report
\nfrom the jurisdictional officer about the financial ability of the taxable person to pay the said amount.
\n(2) Upon consideration of the request of the taxable person and the report of the jurisdictional
\nofficer, the Commissioner may issue an order in FORM GST DRC-21 allowing the taxable person
\nfurther time to make payment and\/or to pay the amount in such monthly instalments, not exceeding
\ntwenty-four, as he may deem fit.
\n(3)
\n159.
\nThe facility referred to in sub-rule (2) shall not be allowed where-
\n(a) the taxable person has already defaulted on the payment of any amount under the Act or the
\nIntegrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax
\nAct, 2017 o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto that effect.
\n(3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an
\namount equivalent to the market price of such property or the amount that is or may become payable
\nby the taxable person, whichever is lower, then such property shall be released forthwith, by an order
\nin FORM GST DRC-23, on proof of payment.
\n9
\n(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said
\nproperty of perishable or hazardous nature, the Commissioner may dispose of such property and the
\namount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount
\npayable by the taxable person.
\n(5) Any person whose property is attached may, within seven days of the attachment under sub-rule
\n(1), file an objection to the effect that the property attached was or is not liable to attachment, and the
\nCommissioner may, after affording an opportunity <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) On receipt of the application, the Commissioner shall call for a report from the concerned
\nofficer with reference to the particulars furnished in the application, or any other information, which
\nmay be considered relevant for the examination of such application.
\n(3) The Commissioner, after taking into account the contents of the said application, may, by
\norder in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the
\nproceedings before him and has made full and true disclosure of facts relating to the case, allow the
\napplication indicating the compounding amount and grant him immunity from prosecution or reject
\nsuch application within ninety days of the receipt of the application.
\n(4) The application shall not be decided under sub-rule (3) without affording an opportunity of
\nbeing heard to the applicant and recording the grounds of such rejection.
\n(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have
\nbeen p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vii) for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM
\nGST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10”, the following FORMS shall respectively be
\nsubstituted, namely:-
\n“FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-
\nRFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11”.
\n11
\nFORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\nSelect: Registered\/Casual\/ Unregistered\/Non-resident taxable person
\n12
\n1. GSTIN\/Temporary ID:
\n2. Legal Name:
\n3. Trade Name, if any:
\n4. Address:
\n5. Tax Period:
\nFrom
\nTo
\n6. Amount of Refund Claimed:
\nAct
\nTax Interest
\nPenalty
\nFees Others
\nTotal
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n7. Grounds of Refund Claim: (select from the drop down):
\na. Excess balance in Electronic Cash ledger
\nb. Exports of services- With payment of Tax
\nc. Exports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\nd. On account of assessment\/provisional assessment\/ appeal\/ any other order
\ni. S<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na. Bank Account Number
\nb. Name of the Bank
\nc.
\nBank Account Type
\nd. Name of account holder
\ne.
\nAddress of Bank Branch:
\nf.
\nIFSC
\ng. MICR
\n9. Whether Self-Declaration filed by Applicant u\/s 54(4), if applicable Yes
\nDECLARATION
\nI hereby declare that the goods exported are not subject to any export duty. I also
\ndeclare that I have not availed any drawback on goods or services or both and that I have
\nnot claimed refund of the integrated tax paid on supplies in respect of which refund is
\nclaimed.
\nSignature
\nName-
\nDesignation \/ Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application does not include
\nITC availed on goods or services used for making nil rated or fully exempt supplies.
\nSignature
\nName-
\nDesignation\/Status
\nNo
\n14
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone
\ndeveloper has not availed of the input tax credit of the tax paid by the applicant, covered
\nu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b)
\nor clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\n22
\n22
\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.
\n23
\n23
\nSanction Ord<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNote 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
\nDetails of the Bank
\ni.
\nBank Account no as per application
\nName of the Bank
\nii.
\nName and Address of the Bank \/branch
\niii.
\nIFSC
\niv.
\nMICR
\nV.
\nDate:
\nPlace:
\nTo
\n25
\n25
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nOrder No.:
\nTo
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No. (If applicable)
\nAcknowledgement No.
\nSir\/Madam,
\nFORM-GST-RFD-06
\n[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
\nDate:
\nDated
\nRefund Sanction\/Rejection Order
\nThis has reference to your above mentioned application for refund filed under section 54 of the Act*\/ interest on refund*.
\n>
\nUpon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
\n*Strike out whichever is not applicable
\nDescription
\n1. Amount of refund\/interest
\nclaimed
\n2. Refund sanctioned on provisional
\nbasis (O<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe paid to the bank account specified by him in his application”.
\n“Strike-out whichever is not applicable.
\nOr
\n#2. I hereby credit an amount of INR
\n*3. I hereby reject an amount of INR
\n*Strike-out whichever is not applicable
\nto Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
\nto M\/s
\nhaving GSTIN
\nunder sub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\n27
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nReference No.
\nTo
\nFORM-GST-RFD-07
\n[See rule 92(1), 92(2) & 96(6)]
\n(GSTIN\/UIN\/Temp.ID No.)
\n(Name)
\n(Address)
\nAcknowledgement No.
\nDate:
\nDated….
\nOrder for Complete adjustment of sanctioned Refund
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCess
\nAmount of Refund Sanctioned
\ni.
\nAmount of Refund Withheld
\nii.
\nAmount of Refund Allowed
\niii.
\nReasons for withholding of the refund:
\n>
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is withheld for the above mention
\nreasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\n29
\n29
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n30
\n30
\nFORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial Institution and
\nOrganization, 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
\nd.
\nName of the Account Holder\/Operator
\ne.
\nAddress of Bank Branch
\nFrom To
\nAmount
\nf. IFSC
\ng. MICR
\n7. Reference number and date of furnishing FORM <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexport of goods or services.
\n(ii)
\n(iii)
\nI undertake to renew the bank guarantee well before its expiry. In case I\/We fail to do so the
\ndepartment will be at liberty to get the payment from the bank against the bank guarantee.
\nThe department will be at liberty to invoke the bank guarantee provided by us to cover the
\namount of integrated tax payable in respect of export of goods or services.
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status –
\nDate
\n31
\n37
\nI\/We………
\nBond for export of goods or services without payment of integrated tax
\n(See rule 964)
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwithin fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
\nvirtue:
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
\nguarantee or by endorsing his rights under the above-written bond or both;
\nI\/We further declare that this bond is given under the orders of the Government for the performance of an act in which the
\npublic are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nAccepted by me this…
\n32
\nday of.
\nOccupation
\nOccupation
\n(month)..
\n..of.
\nfor and on behalf of the President of India.”.
\n(year)
\n(Designation)
\nLetter of Undertaking for export of goods or servic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof payment.
\nI\/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
\nwhich the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nundertaker(s)
\nSignature(s) of undertaker(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nOccupation
\nOccupation
\nDate
\nPlace
\nAccepted by me this…
\nday of.
\n.. (month)…
\n33
\n33
\n(year)
\n……. of
\n(Designation)
\nfor and on behalf of the President of India
\nTo
\nFORM GST INS-1
\nAUTHORISATION FOR INSPECTION OR SEARCH
\n[See rule 139 (1)]
\n(Name and Designation of officer)
\nthat-
\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,
\n\u00e2\u2013\u00a1 has claimed input tax credit in excess of his entitlement under the Act
\nhas claimed refund in excess of his entitlement <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct, I authorize and require you to search the above premises with such assistance as may
\nbe necessary, and if any goods or documents and\/or other things relevant to the
\nproceedings under the Actare found, to seize and produce the same forthwith before me
\nfor further action under the Act and rules made thereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to answer
\nthe questions relevant to inspection search operations, making of false statement or
\nproviding false evidence is punishable with imprisonment and \/or fine under the Act read
\nwith section 179, 181, 191 and 418 of the Indian Penal Code.
\nGiven under my hand & seal this …………. day of ……. (month) 20…. (year). Valid for
\n…… day(s).
\nSeal
\nPlace
\nSignature, Name and designation of the
\nissuing authority
\nName, Designation & Signature of the Inspection Officer\/s
\n(i)
\n33
\n(ii)
\n55
\n35
\nFORM GST INS-02
\nORDER OF SEI<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndocuments\/ things
\nseized
\n3
\nRemarks
\n4
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a direction that he shall not remove, part with, or otherwise deal with the goods or things
\nexcept with the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nSr. No.
\n1.
\n2.
\nTo:
\n>
\n37
\nName and Designation of the Officer
\nName and address
\nSignature
\nFORM GST INS-03
\nORDER OF PROHIBITION
\n[See rule 139(4)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section
\n67 was conducted on _\/___\/___ at ___ AM\/PM in the following premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents papers and goods found
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nday of
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods
\nhave been seized vide order number
\n………..dated…………. having value
\n……….rupees involving an amount of tax of
\nrupees. On my request
\n…rupees
\nthe goods have been permitted to be released provisionally by the proper officer on execution
\nof the bond of value _
\n…rupees and a security of
\nagainst which cash\/bank guarantee has been furnished in favour of the President\/ Governor;
\nand
\nWHEREAS I undertake to produce the said goods released provisionally to me as and when
\nrequired by the proper officer duly authorized under the Act.
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3
\n4
\n5
\nand since these goods are of perishable or hazardous nature and since an amount of
\nRs.
\n(amount in words and digits), being an
\namount equivalent to the:
\nmarket price of such goods or things
\nthe amount of tax, interest and penalty that is or may become payable
\nhas been paid, I hereby order the above mentioned goods be released forthwith.
\nPlace:
\nDate:
\nTo:
\n>
\n42
\n42
\nName and Designation of the Officer
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nFORM GST DRC – 01
\n[See rule 142(1)]
\nF.Y.-
\nSection \/ sub-section under which SCN is being issued –
\nSCN Reference No. –
\nDate –
\nSummary of Show Cause Notice
\n43
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\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
\nReference No:
\nTo
\n44
\nGSTIN\/ID
\nName
\nAddress
\nSCN Ref. No.
\nFORM GST DRC -02
\n[See rule 142(1)(b)]
\nStatement Ref. No. –
\nDate –
\nDate –
\nSection \/sub-section under which statement is being issued –
\nSummar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\n45
\nName
\nDesignation\/Status-
\nDate-
\n47
\n46
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nARN-
\nFORM GST DRC-04
\n[See rule 142(2)]
\nF.Y.
\nDate –
\nDate:
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged
\nto the extent of the amount paid and for the reasons stated therein.
\nCopy to-
\nSignature
\nName
\nDesignation
\nReference No:
\nTo
\nTax Period
\nSCN-
\nARN-
\nGSTIN\/ID
\nName
\nAddress
\nFORM GST DRC-05
\n[See rule 142(3)]
\nF.Y.
\nDate –
\nDate –
\nDate:
\nIntimation of conclusion of proceedings
\nThis has reference to the show cause notice referred to above. As you have paid the
\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.
\n47
\nCopy to
\nSignature
\nNam<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSr. No. Tax Period
\nAct Tax\/ Cess Interest Penalty Others Total
\n12345678
\nTotal
\nCopy to
\nSignature
\nName
\nDesignation
\n50
\n50
\nReference No.:
\nFORM GST DRC-08
\n[See rule 142(7)]
\nRectification of Order
\nPreamble > (Applicable for orders only)
\nParticulars of original order
\nTax period, if any
\nSection under which order is
\npassed
\nOrder no.
\nDate of issue
\nProvision assessment order
\nOrder date
\nno., if any
\nARN, if applied for
\nDate of ARN
\nDate:
\nrectification
\nYour application for rectification of the orderreferred toabove has been found to be
\nsatisfactory;
\nIt has come to my noticethat the above said order requires rectification;
\nReason for rectification –
\n>
\nDetails of demand, if any, after rectification
\nSr.
\nNo.
\nTax Turnover
\nrate
\nPlace of supply
\nAct
\nTax\/Cess
\n(Amount in Rs.)
\nInterest Penalty
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nThe aforesaid order is rectified in exercise of the powers conferred under section 161 as
\nunder:
\nTo
\n>
\nCopy to-
\n(GSTIN\/ID)
\n-Name
\n(Address)
\nTo
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand order no.:
\nR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsection 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots specified
\nin the Schedule. The sale will be of the right, title and interests of the defaulter. And the
\nliabilities and claims attached to the said properties, so far as they have been ascertained, are
\nthose specified in the Schedule against each lot.
\nThe auction will be held on …… at…. AM\/PM. In the event the entire amount due is paid
\nbefore the date of auction, the sale will be stopped.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nPlace:
\nDate:
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\n52
\n52
\nSignature
\nName
\nDesignation
\nTo,
\nFORM GST DRC-11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\nPlease refer to Public Auction Reference no.
\ndated\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n. (Purchaser) has been declared to
\nbe the purchaser of the said goods at the time of sale. The sale price of the said goods was
\nreceived on………
\nThe sale was confirmed on…
\nPlace:
\nDate:
\n54
\n540
\nSignature
\nName
\nDesignation
\nTo
\nThe
\nFORM GST DRC-13
\n[See rule 145(1)]
\nNotice to a third person under section 79(1)(c)
\nParticulars of defaulter –
\nGSTIN
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas a sum of Rs. >> on account of tax, cess, interest and penalty is payable under
\nthe provisions of the > Act by > holding > who has failed to make payment of such amount; and\/or
\nIt is observed that a sum of rupees is due or may become due to the said taxable
\nperson from you; or
\nIt is observed that you hold or are likely to hold a sum of rupees for or on account of
\nthe said person.
\nYou are hereby directed to pay a sum of rupees to the Government forthwith or upon
\nthe money becoming due or being held in compliance of the provisions contained in clause
\n(c)(i) of sub-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nDate:
\n55
\n55
\nSignature
\nName
\nDesignation
\n59
\n56
\nFORM GST DRC-14
\n[See rule 145(2)]
\nCertificate of Payment to a Third Person
\nIn response to the notice issued to you in FORM GST DRC-13 bearing reference no.
\n, you have discharged your liability by making a payment
\nof Rs.
\ndated
\nfor the defaulter named below:
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nThis certificate will constitute a good and sufficient discharge of your liability to above
\nmentioned defaulter to the extent of the amount specified in the certificate.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\nTo
\nThe Magistrate \/Judge of the Court of
\nDemand order no.:
\nDate:
\nSir\/Ma'am,
\nPeriod
\nThis is to inform youthat as per the decree obtained in your Court on the day of
\n….20…… by.
\n…(name of defaulter) in Suit No..
\nof 20…, a sum of rupees is payable to the said person. However, the said p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nFlat No.
\nName of Road Localit District Stat
\nthe
\nPremises Stree Village
\nPIN
\n\u00d8\u00a7\u00d9\u201e\u00d8\u00a7
\ne
\nCode
\nLatitude Longitude
\n(optiona (optional)
\n1)
\n58
\n12 Building 4 5 6 7 8 9 10
\nPlace:
\nDate:
\n59
\nSchedule (Shares)
\nSr. No. Name of the Company
\n1
\n2
\nQuantity
\n3
\nSignature
\nName
\nDesignation
\nFORM GST DRC-17
\n[See rule 147(4)]
\nNotice for Auction of Immovable\/Movable Property under section 79(1) (d)
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods
\nspecified in the Schedule below for recovery of Rs……. and interest thereon and
\nadmissible expenditure incurred on the recovery process in accordance with the provisions of
\nsection 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots
\nspecified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
\nthe liabilities and claims attached <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nI……..
\nDate:
\nDate:
\nCertificate action under clause (e) of sub-section (1) section 79
\ndo hereby certify that a sum of Rs…….
\nhas been
\ndemanded from and is payable by M\/s…….. …. holding GSTIN …….under
\n> Act,but has not been paid and cannot be recovered
\nfrom the said defaulter in the manner provided under the Act.
\n>
\nThe said GSTIN holder owns property\/resides\/carries on business in your jurisdiction the
\nparticulars of which are given hereunder: –
\n>
\nYou are requested to take early steps to realise the sum of rupees
\ndefaulter as if it were an arrear of land revenue.
\nPlace:
\nDate:
\n62
\n62
\nSignature
\nName
\nDesignation
\nfrom the said
\nTo,
\nMagistrate,
\nFORM GST DRC – 19
\n[See rule 156]
\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.
\nY<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature of Authorized Signatory
\nName
\nPlace –
\nDate –
\n64
\nReference No >
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.
\nReference number of recovery:
\nPeriod –
\nApplication Reference No. (ARN) –
\nFORM GST DRC-21
\n[See rule 158(2)]
\n>
\nDate:
\nDate:
\nDate-
\nOrder for acceptance\/rejection of application for deferred payment \/ payment in
\ninstalments
\nThis has reference to your 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 in this connection, you are allowed to pay tax and other dues by – (date)
\nor in this connection you are allowed to pay the tax and other dues amounting to rupees
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nattach the aforesaid account\/property.
\nNo debit shall be allowed to be made from the said account or any other account operated
\nby the aforesaid person on the same PAN without the prior permission of this department.
\nor
\nThe property mentioned above shall not be allowed to be disposed of without the prior
\npermission of this department.
\nCopy to
\nSignature
\nName
\nDesignation
\n48
\n67
\nReference No.:
\nTo
\nFORM GST DRC-23
\n[See rule 159(3), 159(5) & 159(6)]
\nDate:
\nName
\nAddress
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nOrder reference No. –
\nDate-
\nRestoration of provisionally attached property \/ bank account under section83
\nPlease refer to the attachment of > account in your> having account no. >, attached vide above referred
\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. Ther<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5
\n6
\nState\/UT tax
\nIntegrated tax
\nCess
\nIn compliance of the provisions of section 88 of the Act, you are hereby directed to make
\nsufficient provision for discharge of the current and anticipated liabilities, before the final
\nwinding up of the company.
\nPlace:
\nDate:
\nName
\nDesignation:
\nReference No >
\nDate >>
\nTo
\nGSTIN
\nName
\nAddress-
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\nFORM GST DRC-25
\n[See rule 161]
\nReference No. in Appeal or Revision or any other proceeding –
\nDate:
\nDate:
\nDate:
\nContinuation of Recovery Proceedings
\nThis has reference to the initiation of recovery proceedings against you vide above referred
\nrecovery reference number for a sum of Rs………
\nThe Appellate \/Revisional authority\/Court
\n>
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of
\nthe offences stated in column (2) of the table below on payment compounding amount indicated in
\ncolumn (3):
\nSr. No.
\n(1)
\nOffence
\nCompounding amount (Rs.)
\n(3)
\nNote: In case the of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n