Rajasthan Goods and Services Tax (Second Amendment) Rules, 2017.
F.No.12(46)FD\/Tax\/2017-Pt-I-56 Dated:- 30-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: June 30, 2017
\nIn exercise -of the powers conferred by section 164 of the Rajasthan Goods and Services tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
\n1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) They shall come into force on the 1st day of July, 2017.
\n2. Insertion of new Chapters IV to XVI.- In the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing rule 26 and before the existing Form GST CMP-01, the following new Chapters IV to XVI shall be inserte<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ply of goods or services is for a consideration not wholly in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (a) or (b), be the value as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ding rules = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n person supplying the services may exercise the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and twelve and a half per cent. of the premium = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n conditions are satisfied, namely,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at currency as determined by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n section (3) of section 31, subject to the payment of tax; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l be added to the output = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stributor.- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Input Service Distributor is located, be distributed as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gative by virtue of the amount of credit under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aid; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amalgamation, lease or transfer or change in the ownership of business for any reason, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 'T\u00e2\u201a\u0081'; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le to the Constitution and entry 51 and 54 of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be liable to pay interest on the said excess amount at the rate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l life of such goods shall be taken as five years from the date of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of integrated tax and State tax. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n M GST ITC-04 furnished for that period on or before the twenty-fifth = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dress of the recipient and the address of delivery, along with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ring which the supply was = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nnon-taxable supply shall be treated as a bill of supply for the purposes of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vely, and any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ice = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f all the recipients located in a State, who are not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) Where the supplier of taxable service is a goods transport agency supplying services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices Tax Identification Number or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or services imported or exported or of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as if such goods have been supplied = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d quantitative details of the goods so manufactured including the waste = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n required by the proper officer. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n etails of outward supplies furnished by the supplier shall be made available = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n latable to non-taxable supplies or for purposes other than = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sub-section (1) of section 39 in FORM GSTR-3 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ns of this Chapter by debiting the electronic cash ledger. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Chapter within twenty days after the end of a tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n .- (1) Every electronic commerce operator required to collect tax at = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amendment shall be treated as matched if the corresponding supplier has = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n month in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n it is hereby declared that,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hom any discrepancy is made available under sub-rule (1) may make = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mmerce operator with the details = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ST MIS-3. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f inward supplies of taxable goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d to in sub-rule (1), the officer authorised in this = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n istered person has been furnished = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the statements with due diligence; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n onic credit ledger maintained = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n edger. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Counter payment shall not apply to deposit to be made by,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n make available a receipt to this effect. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in the electronic liability register. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n umentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (g) a statement containing the number and date of invoices along with such other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rred to in clause (c) of sub-section (8) of section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ver” means the turnover in a State or a Union territory, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to file a fresh refund application after rectification of such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n basis under sub-section (6) of section 54, amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1, prepared on the basis of the statement of the outward supplies furnished by the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ndia. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tan, the exporter shall not be paid = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n umer dispute, after its final = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n equired for the period of engagement in consumer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Act shall be deemed to be a bond = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n urnish an explanation for the discrepancy in FORM = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , exemptions and deductions = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation of copies of advance rulings pronounced by the Authority.- A = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fied = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n seven days of filing the application under sub-rule (1) and an appeal number shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the amount of input tax credit to which he is entitled under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eof; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n b) of sub-rule = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Authority shall consist of,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is office, or until he attains the age of sixty- five years, whichever is earlier = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t claim return of the amount or is not = = = = = = = =<\/p>\n
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\nmoney, the value of the supply shall,-
\n(a) be the open market value of such supply;
\n(b) if the open market value is not available under clause (a), be the sum total of
\nconsideration in money and any such further amount in money as is equivalent to
\nthe consideration not in money, if such amount is known at the time of supply;
\n(c) if the value of supply is not determinable under clause (a) or clause (b), be the
\nvalue of supply of goods or services or both of like kind and quality;
\n(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be
\nthe sum total of consideration in money and such further amount in money that is
\nequivalent to consideration not in money as determined by the application of rule
\n30 or rule 31 in that order.
\nIllustration:
\n(1) Where a new phone is supplied for twenty thousand rupees along with the
\nexchange of an old phone and if the price of the new phone without exchange is
\n1
\ntwent<\/p>\n
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\ndetermined by the application of rule 30 or rule 31, in that order:
\nProvided that where the goods are intended for further supply as such by the recipient,
\nthe value shall, at the option of the supplier, be an amount equivalent to ninety percent of
\nthe price charged for the supply of goods of like kind and quality by the recipient to his
\ncustomer not being a related person:
\nProvided further that where the recipient is eligible for full input tax credit, the value
\ndeclared in the invoice shall be deemed to be the open market value of the goods or
\nservices.
\n29. Value of supply of goods made or received through an agent.- The value of
\nsupply of goods between the principal and his agent shall,-
\n(a) be the open market value of the goods being supplied, or at the option of the
\nsupplier, be ninety per cent. of the price charged for the supply of goods of like
\nkind and quality by the recipient to his customer not being a related person,
\nwhere the goods are intended <\/p>\n
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\nof this Chapter, the value shall be one hundred and ten percent of the cost of production
\nor manufacture or the cost of acquisition of such goods or the cost of provision of such
\nservices.
\n31. Residual method for determination of value of supply of goods or services or
\nboth. Where the value of supply of goods or services or both cannot be determined under
\nrules 27 to 30, the same shall be determined using reasonable means consistent with the
\nprinciples and the general provisions of section 15 and the provisions of this Chapter:
\nProvided that in the case of supply of services, the supplier may opt for this rule,
\nignoring rule 30.
\n32. Determination of value in respect of certain supplies.- (1) Notwithstanding
\nanything contained in the provisions of this Chapter, the value in respect of supplies
\nspecified below shall, at the option of the supplier, be determined in the manner provided
\nhereinafter.
\n(2) The value of supply of services in relation to the purchase or sale of foreig<\/p>\n
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\noption to ascertain the value in terms of clause (b) for a financial year and
\nsuch option shall not be withdrawn during the remaining part of that financial
\nyear.
\n(b) at the option of the supplier of services, the value in relation to the supply of
\nforeign currency, including money changing, shall be deemed to be,-
\n(i) one per cent. of the gross amount of currency exchanged for an amount
\nup to one lakh rupees, subject to a minimum amount of two hundred
\nand fifty rupees;
\n(ii) one thousand rupees and half of a per cent. of the gross amount of
\ncurrency exchanged for an amount exceeding one lakh rupees and upto
\nten lakh rupees; and
\n(iii) five thousand and five hundred rupees and one tenth of a per cent. of the
\ngross amount of currency exchanged for an amount exceeding ten lakh
\nrupees, subject to a maximum amount of sixty thousand rupees.
\n(3) The value of the supply of services in relation to booking of tickets for travel by air
\nprovided by an <\/p>\n
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\ncharged from the policy holder in subsequent years:
\nProvided that nothing contained in this sub-rule shall apply where the entire
\npremium paid by the policy holder is only towards the risk cover in life insurance.
\n(5) Where a taxable supply is provided by a person dealing in buying and selling of
\nsecond hand goods i.e., used goods as such or after such minor processing which does not
\nchange the nature of the goods and where no input tax credit has been availed on the
\npurchase of such goods, the value of supply shall be the difference between the selling
\nprice and the purchase price and where the value of such supply is negative, it shall be
\nignored:
\nProvided that the purchase value of goods repossessed from a defaulting borrower,
\nwho is not registered, for the purpose of recovery of a loan or debt shall be deemed to be
\nthe purchase price of such goods by the defaulting borrower reduced by five percentage
\npoints for every quarter or part th<\/p>\n
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\n(i) the supplier acts as a pure agent of the recipient of the supply, when he makes
\nthe payment to the third party on authorisation by such recipient;
\n(ii) the payment made by the pure agent on behalf of the recipient of supply has
\nbeen separately indicated in the invoice issued by the pure agent to the
\nrecipient of service; and
\n(iii) the supplies procured by the pure agent from the third party as a pure agent of
\nthe recipient of supply are in addition to the services he supplies on his own
\naccount.
\nExplanation: For the purposes of this rule, the expression “pure agent\u201d means a person
\nwho,-
\n(a) enters into a contractual agreement with the recipient of supply to act as
\nhis pure agent to incur expenditure or costs in the course of supply of
\ngoods or services or both;
\n(b) neither intends to hold nor holds any title to the goods or services or
\nboth so procured or supplied as pure agent of the recipient of supply;
\n(c) does not use for his own intere<\/p>\n
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\nthe Reserve Bank of India on the date of time of supply in respect of such supply in terms
\nof section 12 or, as the case may be, section 13 of the Act.
\n35. Value of supply inclusive of integrated tax, central tax, State tax, Union
\nterritory tax. Where the value of supply is inclusive of integrated tax or, as the case may
\nbe, central tax, State tax, Union territory tax, the tax amount shall be determined in the
\nfollowing manner, namely,-
\nTax amount (Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
\nCGST, SGST or UTGST) \u00c3\u00b7 (100+ sum of tax rates, as applicable, in %)
\nExplanation: For the purposes of the provisions of this Chapter, the expressions,-
\n(a) \u201copen market value” of a supply of goods or services or both means
\nthe full value in money, excluding the integrated tax, central tax, State
\ntax, Union territory tax and the cess payable by a person in a
\ntransaction, where the supplier and the recipient of the supply are not
\nrelat<\/p>\n
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\n(c)
\na debit note issued by a supplier in accordance with the provisions of section.
\n34;
\n(d)
\na bill of entry or any similar document prescribed under the Customs Act,
\n1962 or rules made thereunder for the assessment of integrated tax on
\nimports;
\n(2)
\n(e)
\nan Input Service Distributor invoice or Input Service Distributor credit note or
\nany document issued by an Input Service Distributor in accordance with the
\nprovisions of sub-rule (1) of rule 54.
\nInput tax credit shall be availed by a registered person only if all the applicable
\nparticulars as specified in the provisions of Chapter VI are contained in the said
\ndocument, and the relevant information, as contained in the said document, is furnished in
\nFORM GSTR-2 by such person.
\n(3)
\nNo input tax credit shall be availed by a registered person in respect of any tax
\nthat has been paid in pursuance of any order where any demand has been confirmed on
\naccount of any fraud, willful misstate<\/p>\n
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\ntax liability of the registered person for the month in which the details are furnished.
\n(3) The registered person shall be liable to pay interest at the rate notified under sub-
\nsection (1) of section 50 for the period starting from the date of availing credit on such
\nsupplies till the date when the amount added to the output tax liability, as mentioned in
\nsub-rule (2), is paid.
\n(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for
\nre-availing of any credit, in accordance with the provisions of the Act or the provisions of
\nthis Chapter, that had been reversed earlier.
\n38. Claim of credit by a banking company or a financial institution.- A banking
\ncompany or a financial institution, including a non-banking financial company, engaged
\nin the supply of services by way of accepting deposits or extending loans or advances that
\nchooses not to comply with the provisions of sub-section (2) of section 17, in accordance
\nwith the opt<\/p>\n
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\n(1) An Input Service Distributor shall distribute input tax credit in the manner and subject
\nto the following conditions, namely,-
\n(a)
\n(b)
\n(c)
\n(d)
\nthe input tax credit available for distribution in a month shall be distributed
\nin the same month and the details thereof shall be furnished in FORM
\nGSTR-6 in accordance with the provisions of Chapter VIII of these rules;
\nthe Input Service Distributor shall, in accordance with the provisions of
\nclause (d), separately distribute the amount of ineligible input tax credit
\n(ineligible under the provisions of sub-section (5) of section 17 or
\notherwise) and the amount of eligible input tax credit;
\nthe input tax credit on account of central tax, State tax, Union territory tax
\nand integrated tax shall be distributed separately in accordance with the
\nprovisions of clause (d);
\nthe input tax credit that is required to be distributed in accordance with the
\nprovisions of clause (d) and (e) of sub-section (2) of section 20 to one of
\nthe recipi<\/p>\n
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\ninput tax credit of central tax and State tax or Union territory tax
\nrespectively;
\n(ii) in respect of a recipient located in a State or Union territory other
\nthan that of the Input Service Distributor, be distributed as
\nintegrated tax and the amount to be so distributed shall be equal to
\nthe aggregate of the amount of input tax credit of central tax and
\nState tax or Union territory tax that qualifies for distribution to
\nsuch recipient in accordance with clause (d);
\n(g) the Input Service Distributor shall issue an Input Service Distributor
\ninvoice, as prescribed in sub-rule (1) of rule 54, clearly indicating in such
\ninvoice that it is issued only for distribution of input tax credit;
\n(h) the Input Service Distributor shall issue an Input Service Distributor credit
\nnote, as prescribed in sub-rule (1) of rule 54, for reduction of credit in
\ncase the input tax credit already distributed gets reduced for any reason;
\n(i) any additio<\/p>\n
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\ndistribution being less than the amount to be adjusted.
\n(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced
\nlater on for any other reason for any of the recipients, including that it was distributed to a
\nwrong recipient by the Input Service Distributor, the process specified in clause (j) of
\nsub-rule (1) shall apply, mutatis mutandis, for reduction of credit.
\n(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input
\nService Distributor credit note specified in clause (h) of sub-rule (1), issue an Input
\nService Distributor invoice to the recipient entitled to such credit and include the Input
\nService Distributor credit note and the Input Service Distributor invoice in the return in
\nFORM GSTR-6 for the month in which such credit note and invoice was issued.
\n40. Manner of claiming credit in special circumstances.- (1) The input tax credit
\nclaimed in accordance with the<\/p>\n
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\n(c) the declaration under clause (b) shall clearly specify the details relating to the
\ninputs held in stock or inputs contained in semi-finished or finished goods held
\nin stock, or as the case may be, capital goods,-
\n(i) on the day immediately preceding the date from which he becomes
\nliable to pay tax under the provisions of the Act, in the case of a claim
\nunder clause (a) of sub-section (1) of section 18;
\n(ii) on the day immediately preceding the date of the grant of registration,
\nin the case of a claim under clause (b) of sub-section (1) of section 18;
\n(iii) on the day immediately preceding the date from which he becomes
\nliable to pay tax under section 9, in the case of a claim under clause
\n(c) of sub-section (1) of section 18;
\n(iv) on the day immediately preceding the date from which the supplies
\nmade by the registered person becomes taxable, in the case of a claim
\nunder clause (d) of sub-section (1) of section 18;
\n(d) the details furnished in the declaration under clause (b) s<\/p>\n
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\nfurnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business,
\nin FORM GST ITC-02, electronically on the common portal along with a request for
\ntransfer of unutilized input tax credit lying in his electronic credit ledger to the transferee:
\n10
\nProvided that in the case of demerger, the input tax credit shall be apportioned in the
\nratio of the value of assets of the new units as specified in the demerger scheme.
\n(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
\naccountant or cost accountant certifying that the sale, merger, de-merger, amalgamation,
\nlease or transfer of business has been done with a specific provision for the transfer of
\nliabilities.
\n(3) The transferee shall, on the common portal, accept the details so furnished by the
\ntransferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-
\n02 shal<\/p>\n
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\n(c) the amount of input tax, out of 'T', attributable to inputs and input services
\nintended to be used exclusively for effecting exempt supplies, be denoted as
\n'T\u00e2\u201a\u201a';
\n(d) the amount of input tax, out of 'T', in respect of inputs and input services on
\nwhich credit is not available under sub-section (5) of section 17, be denoted as
\n'T3';
\n(e) the amount of input tax credit credited to the electronic credit ledger of
\nregistered person, be denoted as 'C\u00e2\u201a\u0081' and calculated as-
\nC\u00e2\u201a\u0081 = T- (T1+T2+T3);
\n(f) the amount of input tax credit attributable to inputs and input services intended
\nto be used exclusively for effecting supplies other than exempted but including
\nzero rated supplies, be denoted as \u2018T4';
\n(g) \u2018T\u00e2\u201a\u0081\u201d, \u2018T\u00e2\u201a\u201a', \u2018T3' and 'T4' shall be determined and declared by the registered
\nperson at the invoice level in FORM GSTR-2;
\n(h) input tax credit left after attribution of input tax credit under clause (g) shall be
\ncalled comm<\/p>\n
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\nList II of the said Schedule;
\n(j) the amount of credit attributable to non-business purposes if common inputs
\nand input services are used partly for business and partly for non-business
\npurposes, be denoted as 'D2', and shall be equal to five per cent. of C2; and
\n(k) the remainder of the common credit shall be the eligible input tax credit
\nattributed to the purposes of business and for effecting supplies other than
\nexempted supplies but including zero rated supplies and shall be denoted as
\n'C3', where,-
\nC3=C\u00e2\u201a\u201a- (D1+D\u00e2\u201a\u201a);
\n(1) the amount 'C3' shall be computed separately for input tax credit of central tax,
\nState tax, Union territory tax and integrated tax;
\n(m) the amount equal to aggregate of 'D\u00e2\u201a\u0081' and 'D\u00e2\u201a\u201a' shall be added to the output
\ntax liability of the registered person:
\nProvided that where the amount of input tax relating to inputs or input
\nservices used partly for the purposes other than business and partly for\n<\/p>\n
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\nspecified in sub-section (1) of section 50 for the period starting from the first
\nday of April of the succeeding financial year till the date of payment; or
\n(b) where the aggregate of the amounts determined under sub-rule (1) in respect
\nof \u2018D\u00e2\u201a\u0081 and \u2018D\u00e2\u201a\u201a' exceeds the aggregate of the amounts calculated finally in
\nrespect of 'D\u00e2\u201a\u0081' and 'D\u00e2\u201a\u201a', such excess amount shall be claimed as credit by the
\nregistered person in his return for a month not later than the month of
\nSeptember following the end of the financial year to which such credit
\nrelates.
\n43. Manner of determination of input tax credit in respect of capital goods
\nand reversal thereof in certain cases.- (1) Subject to the provisions of sub-section (3) of
\nsection 16, the input tax credit in respect of capital goods, which attract the provisions of
\nsub-sections (1) and (2) of section 17, being partly used for the purposes of business<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninvoice for such goods:
\nProvided that where any capital goods earlier covered under clause (a) is
\nsubsequently covered under this clause, the value of 'A' shall be arrived at by
\nreducing the input tax at the rate of five percentage points for every quarter or
\npart thereof and the amount 'A' shall be credited to the electronic credit ledger;
\nExplanation: An item of capital goods declared under clause (a) on its receipt
\nshall not attract the provisions of sub-section (4) of section 18, if it
\nis subsequently covered under this clause.
\n(d) the aggregate of the amounts of 'A' credited to the electronic credit ledger under
\nclause (c), to be denoted as 'Te', shall be the common credit in respect of
\ncapital goods for a tax period:
\nProvided that where any capital goods earlier covered under clause (b) is
\nsubsequently covered under clause (c), the value of 'A' arrived at by reducing
\n13
\n(e)
\n(f)
\nthe input tax at the rate of fiv<\/p>\n
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\nperiod for which the details of such turnover are available, previous to the
\nmonth during which the said value of \u2018E\/F' is to be calculated;
\nExplanation: For the purposes of this clause, it is hereby clarified that the
\naggregate value of exempt supplies and the total turnover shall
\nexclude the amount of any duty or tax levied under entry 84 of List
\nI of the Seventh Schedule to the Constitution and entry 51 and 54
\nof List II of the said Schedule;
\nthe amount Te along with the applicable interest shall, during every tax period
\nof the useful life of the concerned capital goods, be added to the output tax
\nliability of the person making such claim of credit.
\n(2) The amount Te shall be computed separately for central tax, State tax, Union territory
\ntax and integrated tax.
\n44. Manner of reversal of credit under special circumstances.- (1) The amount of
\ninput tax credit relating to inputs held in stock, inputs contained in semi-finished and
\nfinished goods held in stock, and capital g<\/p>\n
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\n(3) Where the tax invoices related to the inputs held in stock are not available, the
\nregistered person shall estimate the amount under sub-rule (1) based on the prevailing
\nmarket price of the goods on the effective date of the occurrence of any of the events
\nspecified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section
\n29.
\n(4) The amount determined under sub-rule (1) shall form part of the output tax liability of
\nthe registered person and the details of the amount shall be furnished in FORM GST ITC-
\n03, where such amount relates to any event specified in sub-section (4) of section 18 and
\nin FORM GSTR-10, where such amount relates to the cancellation of registration.
\n(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
\npracticing chartered accountant or cost accountant.
\n(6) The amount of input tax credit for the purposes of sub-section (6) of section 18
\nrelating to capital goods shall be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nday of the month succeeding the said quarter.
\n(4) Where the inputs or capital goods are not returned to the principal within the time
\nstipulated in section 143, it shall be deemed that such inputs or capital goods had been
\nsupplied by the principal to the job worker on the day when the said inputs or capital
\ngoods were sent out and the said supply shall be declared in FORM GSTR-1 and the
\nprincipal shall be liable to pay the tax along with applicable interest.
\n15
\nExplanation: For the purposes of this Chapter,-
\n(1)
\nthe expressions “capital goods\u201d shall include “plant and machinery” as
\ndefined in the Explanation to section 17;
\n(2) for determining the value of an exempt supply as referred to in sub-
\nsection (3) of section 17-
\n(a) the value of land and building shall be taken as the same as
\nadopted for the purpose of paying stamp duty; and
\n(b) the value of security shall be taken as one per cent. of the sale
\nvalue o<\/p>\n
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\nthe name of the State and its code, if such recipient is un-registered and
\nwhere the value of the taxable supply is less than fifty thousand rupees and
\nthe recipient requests that such details be recorded in the tax invoice;
\n(g)
\nHarmonised System of Nomenclature code for goods or services;
\n(h)
\ndescription of goods or services;
\n(i)
\nquantity in case of goods and unit or Unique Quantity Code thereof;
\n(j)
\ntotal value of supply of goods or services or both;
\n(k)
\ntaxable value of the supply of goods or services or both taking into account
\ndiscount or abatement, if any;
\n16
\n(1)
\n(m)
\n(n)
\nrate of tax (central tax, State tax, integrated tax, Union territory tax or
\ncess);
\namount of tax charged in respect of taxable goods or services (central tax,
\nState tax, integrated tax, Union territory tax or cess);
\nplace of supply along with the name of the State, in the case of a supply in
\nthe course of inter-State trade or commerce;
\naddress of deli<\/p>\n
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\nexceeds rupees five thousand in a day from any or all the suppliers.
\nProvided also that in the case of the export of goods or services, the
\ninvoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT
\nON PAYMENT OF INTEGRATED TAX\u201d or \u201cSUPPLY MEANT FOR
\nEXPORT UNDER BOND OR LETTER OF UNDERTAKING
\nWITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be,
\nand shall, in lieu of the details specified in clause (e), contain the following
\ndetails, namely,-
\n(i)
\nname and address of the recipient;
\n(ii)
\naddress of delivery; and
\n(iii)
\nname of the country of destination.
\n17
\nProvided also that a registered person may not issue a tax invoice
\nin accordance with the provisions of clause (b) of sub-section (3) of
\nsection 31 subject to the following conditions, namely,-
\n(a)
\nthe recipient is not a registered person; and
\n(b) the recipient does not require such invoice, and
\nshall issue a consolidated tax invoice for such supplies at the close of each
\nday in respect of all such supplies.
\n47. <\/p>\n
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\nmade.
\n48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the
\ncase of supply of goods, in the following manner, namely,-
\n(a)
\nthe original copy being marked as ORIGINAL FOR RECIPIENT;
\n(b)
\nthe duplicate copy being marked as DUPLICATE FOR
\nTRANSPORTER; and
\n(c)
\nthe triplicate copy being marked as TRIPLICATE FOR
\nSUPPLIER.
\n(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the
\nfollowing manner, namely:-
\n(a)
\nthe original copy being marked as ORIGINAL FOR RECIPIENT; and
\n(b)
\nthe duplicate copy being marked as DUPLICATE FOR SUPPLIER.
\n(3) The serial number of invoices issued during a tax period shall be furnished
\nelectronically through the common portal in FORM GSTR-1.
\n18
\n49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of
\nsection 31 shall be issued by the supplier containing the following details, namely,-
\n(a)
\n(b)
\n(c)
\n(d)
\n(e)
\n(f)
\n(g)
\n(h)
\nname, address and Goods and Se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe Act.
\n50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3)
\nof section 31 shall contain the following particulars, namely:-
\n(a)
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier;
\n(b)
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters-
\nhyphen or dash and slash symbolised as “-” and “\/” respectively, and any
\ncombination thereof, unique for a financial year;
\n(c)
\ndate of its issue;
\n(d)
\nname, address and Goods and Services Tax Identification Number or
\nUnique Identity Number, if registered, of the recipient;
\n(e)
\ndescription of goods or services;
\n(f)
\namount of advance taken;
\n19
\n(g)
\nrate of tax (central tax, State tax, integrated tax, Union territory tax or
\ncess);
\n(h)
\namount of tax charged in respect of taxable goods or services (central tax,
\nState tax, integrated <\/p>\n
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\ncombination thereof, unique for a financial year;
\ndate of its issue;
\nname, address and Goods and Services Tax Identification Number or
\nUnique Identity Number, if registered, of the recipient;
\nnumber and date of receipt voucher issued in accordance with the
\nprovisions of rule 50;
\ndescription of goods or services in respect of which refund is made;
\namount of refund made;
\n(c)
\n(d)
\n(e)
\n(f)
\n(g)
\n(h)
\n(i)
\namount of tax paid in respect of such goods or services (central tax, State
\ntax, integrated tax, Union territory tax or cess);
\n(j)
\n(k)
\nwhether the tax is payable on reverse charge basis; and
\nsignature or digital signature of the supplier or his authorised
\nrepresentative.
\nrate of tax (central tax, State tax, integrated tax, Union territory tax or
\ncess);
\n20
\n20
\n52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section
\n(3) of section 31 shall contain the following particulars, namely:-
\n(a)
\n(b)
\nname, address and Goods and Services Tax Identification Number of th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreferred to in section 31 and credit or debit notes referred to in section 34 shall contain the
\nfollowing particulars, namely:-
\n(a)
\n(b)
\nthe word “Revised Invoice”, wherever applicable, indicated prominently;
\nname, address and Goods and Services Tax Identification Number of the
\nsupplier;
\n(c)
\nnature of the document;
\n(d)
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters-
\nhyphen or dash and slash symbolised as “-” and “\/” respectively, and any
\ncombination thereof, unique for a financial year;
\n21
\n21
\nname, address and Goods and Services Tax Identification Number or
\nUnique Identity Number, if registered, of the recipient;
\n(e)
\ndate of issue of the document;
\n(f)
\n(g)
\nname and address of the recipient and the address of delivery, along with
\nthe name of State and its code, if such recipient is un-registered;
\n(h)
\nserial number and date of the corresponding tax invoice or, as the case
\nmay be, bill of su<\/p>\n
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\nregistered under the Act.
\n(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with
\nthe provisions of section 74 or section 129 or section 130 shall prominently contain the
\nwords “INPUT TAX CREDIT NOT ADMISSIBLE\u201d.
\n54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the
\ncase may be, an Input Service Distributor credit note issued by an Input Service
\nDistributor shall contain the following details:-
\n(a)
\n(b)
\n(c)
\nname, address and Goods and Services Tax Identification Number of the
\nInput Service Distributor;
\na consecutive serial number not exceeding sixteen characters, in one or
\nmultiple series, containing alphabets or numerals or special characters-
\nhyphen or dash and slash symbolised as- “-“, “\/” respectively, and any
\ncombination thereof, unique for a financial year;
\ndate of its issue;
\n22
\n22
\n(d)
\nname, address and Goods and Services Tax Identification Number of the
\nrecip<\/p>\n
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\nin relation to transportation of goods by road in a goods carriage, the said supplier shall
\nissue a tax invoice or any other document in lieu thereof, by whatever name called,
\ncontaining the gross weight of the consignment, name of the consigner and the consignee,
\nregistration number of goods carriage in which the goods are transported, details of goods
\ntransported, details of place of origin and destination, Goods and Services Tax
\nIdentification Number of the person liable for paying tax whether as consigner, consignee
\nor goods transport agency, and also containing other information as mentioned under rule
\n46.
\n(4) Where the supplier of taxable service is supplying passenger transportation service, a
\ntax invoice shall include ticket in any form, by whatever name called, whether or not
\nserially numbered, and whether or not containing the address of the recipient of service
\nbut containing other informa<\/p>\n
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\nUnique Identity Number of the consignee, if registered;
\n(iv) Harmonised System of Nomenclature code and description of goods;
\n(v)
\nquantity (provisional, where the exact quantity being supplied is not
\nknown);
\n(vi)
\ntaxable value;
\n(vii)
\n-w
\ntax rate and tax amount central tax, State tax, integrated tax, Union
\nterritory tax or cess, where the transportation is for supply to the
\nconsignee;
\n(viii) place of supply, in case of inter-State movement; and
\n(ix) signature.
\n(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the
\nfollowing manner, namely:-
\n(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
\n(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
\n(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
\n(3) Where goods are being transported on a delivery challan in lieu of invoice, the same
\nshall be declared as specified in rule 138.
\n(4) Where the goods being transported are for the <\/p>\n
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\nsupplies attracting payment of tax on reverse charge along with the relevant documents,
\nincluding invoices, bills of supply, delivery challans, credit notes, debit notes, receipt
\nvouchers, payment vouchers and refund vouchers.
\n(2) Every registered person, other than a person paying tax under section 10, shall
\nmaintain the accounts of stock in respect of goods received and supplied by him, and such
\naccounts shall contain particulars of the opening balance, receipt, supply, goods lost,
\nstolen, destroyed, written off or disposed of by way of gift or free sample and the balance
\nof stock including raw materials, finished goods, scrap and wastage thereof.
\n(3) Every registered person shall keep and maintain a separate account of advances
\nreceived, paid and adjustments made thereto.
\n(4) Every registered person, other than a person paying tax under section 10, shall keep
\nand maintain an account, containing the details of tax payable (including tax payable <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the registered person.
\n(7) Every registered person shall keep the books of account at the principal place of
\nbusiness and books of account relating to additional place of business mentioned in his
\ncertificate of registration and such books of account shall include any electronic form of
\ndata stored on any electronic device.
\n25
\n(8) Any entry in registers, accounts and documents shall not be erased, effaced or
\noverwritten, and all incorrect entries, otherwise than those of clerical nature, shall be
\nscored out under attestation and thereafter, the correct entry shall be recorded and where
\nthe registers and other documents are maintained electronically, a log of every entry.
\nedited or deleted shall be maintained.
\n(9) Each volume of books of account maintained manually by the registered person shall
\nbe serially numbered.
\n(10) Unless proved otherwise, if any documents, registers, or any books of account
\nbelonging to a registered person are found at any <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand by products thereof.
\n(13) Every registered person supplying services shall maintain the accounts showing
\nquantitative details of goods used in the provision of services, details of input services
\nutilised and the services supplied.
\n(14) Every registered person executing works contract shall keep separate accounts for
\nworks contract showing,-
\n(a) the names and addresses of the persons on whose behalf the works contract is
\nexecuted;
\n26
\n(b) description, value and quantity (wherever applicable) of goods or services
\nreceived for the execution of works contract;
\n(c) description, value and quantity (wherever applicable) of goods or services utilized
\nin the execution of works contract;
\n(d) the details of payment received in respect of each works contract; and
\n(e) the names and addresses of suppliers from whom he received goods or services.
\n(15) The records under the provisions of this Chapter may be maintained in elect<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(18) Every registered person shall, on demand, produce the books of accounts which he is
\nrequired to maintain under any law for the time being in force.
\n57. Generation and maintenance of electronic records.- (1) Proper electronic
\nback-up of records shall be maintained and preserved in such manner that, in the event of
\ndestruction of such records due to accidents or natural causes, the information can be
\nrestored within a reasonable period of time.
\n(2) The registered person maintaining electronic records shall produce, on demand, the
\nrelevant records or documents, duly authenticated by him, in hard copy or in any
\nelectronically readable format.
\n(3) Where the accounts and records are stored electronically by any registered person, he
\nshall, on demand, provide the details of such files, passwords of such files and
\nexplanation for codes used, where necessary, for access and any other information which
\nis required for such access along with a sample copy in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) Subject to the provisions of rule 56,-
\n(a) any person engaged in the business of transporting goods shall maintain
\nrecords of goods transported, delivered and goods stored in transit by him
\nalongwith the Goods and Services Tax Identification Number of the
\nregistered consigner and consignee for each of his branches.
\n(b) every owner or operator of a warehouse or godown shall maintain books of
\naccounts with respect to the period for which particular goods remain in the
\nwarehouse, including the particulars relating to dispatch, movement, receipt
\nand disposal of such goods.
\n(5) The owner or the operator of the godown shall store the goods in such manner that
\nthey can be identified item-wise and owner-wise and shall facilitate any physical
\nverification or inspection by the proper officer on demand.
\nChapter VIII
\nReturns
\n59. Form and manner of furnishing details of outward supplies.- (1) Every
\nregistered person, other than a person referred to in section 14 of the I<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
\n2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the
\ndue date of filing of FORM GSTR-1.
\n(4) The details of inward supplies added, corrected or deleted by the recipient in his
\nFORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39
\nshall be made available to the supplier electronically in FORM GSTR-1A through the
\ncommon portal and such supplier may either accept or reject the modifications made by
\nthe recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to
\nthe extent of modifications accepted by him.
\n60. Form and manner of furnishing details of inward supplies.- (1) Every
\nregistered person, other than a person referred to in section 14 of the Integrated Goods
\nand Services Tax Act, 2017, required to furnish the details of inward supplies of goods or
\nservice<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbusiness and cannot be determined at the invoice level in FORM GSTR-2.
\n(4A) The details of invoices furnished by an non-resident taxable person in his return in
\nFORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A
\n29
\nof FORM GSTR 2A electronically through the common portal and the said recipient may
\ninclude the same in FORM GSTR-2.
\n(5) The details of invoices furnished by an Input Service Distributor in his return in
\nFORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B
\nof FORM GSTR 2A electronically through the common portal and the said recipient may
\ninclude the same in FORM GSTR-2.
\n(6) The details of tax deducted at source furnished by the deductor under sub-section
\n(3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of
\nFORM GSTR-2A electronically through the common portal and the said deductee may
\ninclude the same in FORM GSTR-<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically through the common portal either directly or through a Facilitation Centre
\nnotified by the Commissioner.
\n(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis
\nof information furnished through FORM GSTR-1, FORM GSTR-2 and based on other
\nliabilities of preceding tax periods.
\n(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the
\nprovisions of section 49, discharge his liability towards tax, interest, penalty, fees or any
\nother amount payable under the Act or the provisions of this Chapter by debiting the
\nelectronic cash ledger or electronic credit ledger and include the details in Part B of the
\nreturn in FORM GSTR-3.
\n(4) A registered person, claiming refund of any balance in the electronic cash ledger in
\naccordance with the provisions of sub-section (6) of section 49, may claim such refund in
\nPart B of the return in FORM GSTR-3 and such return shall be deem<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) The return furnished under sub-rule (1) shall include the,-
\n(a) invoice wise inter-State and intra-State inward supplies received from
\nregistered and un-registered persons; and
\n(b) consolidated details of outward supplies made.
\n(4) A registered person who has opted to pay tax under section 10 from the beginning of a
\nfinancial year shall, where required, furnish the details of outward and inward supplies
\nand return under rules 59, 60 and 61 relating to the period during which the person was
\nliable to furnish such details and returns till the due date of furnishing the return for the
\nmonth of September of the succeeding financial year or furnishing of annual return of the
\npreceding financial year, whichever is earlier.
\nExplanation: For the purposes of this sub-rule, it is hereby declared that the person shall
\nnot be eligible to avail of input tax credit on receipt of invoices or debit
\nnotes from the supplier for the period pr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n31
\nperiod or within seven days after the last day of the validity period of registration,
\nwhichever is earlier.
\n64. Form and manner of submission of return by persons providing online
\ninformation and database access or retrieval services.- Every registered person
\nproviding online information and data base access or retrieval services from a place
\noutside India to a person in India other than a registered person shall file return in FORM
\nGSTR-5A on or before the twentieth day of the month succeeding the calendar month or
\npart thereof.
\n65. Form and manner of submission of return by an Input Service Distributor.-
\nEvery Input Service Distributor shall, on the basis of details contained in FORM GSTR-
\n6A, and where required, after adding, correcting or deleting the details, furnish
\nelectronically the return in FORM GSTR-6, containing the details of tax invoices on
\nwhich credit has been received and those issued under section 20, through the c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsource under section 52 shall furnish a statement in FORM GSTR-8 electronically on the
\ncommon portal, either directly or from a Facilitation Centre notified by the
\nCommissioner, containing details of supplies effected through such operator and the
\namount of tax collected as required under sub-section (1) of section 52.
\n(2) The details furnished by the operator under sub-rule (1) shall be made available
\nelectronically to each of the suppliers in Part C of FORM GSTR-2A on the common
\nportal after the due date of filing of FORM GSTR-8.
\n32
\n68. Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued,
\nelectronically, to a registered person who fails to furnish return under section 39 or
\nsection 44 or section 45 or section 52.
\n69. Matching of claim of input tax credit .- The following details relating to the
\nclaim of input tax credit on inward supplies including imports, provisionally allowed
\nunder section <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished a valid return;
\n(ii) The claim of input tax credit shall be considered as matched where the amount of
\ninput tax credit claimed is equal to or less than the output tax paid on such tax
\ninvoice or debit note by the corresponding supplier.
\n70. Final acceptance of input tax credit and communication thereof.- (1) The
\nfinal acceptance of claim of input tax credit in respect of any tax period, specified in sub-
\nsection (2) of section 42, shall be made available electronically to the registered person
\nmaking such claim in FORM GST MIS-1 through the common portal.
\n(2) The claim of input tax credit in respect of any tax period which had been
\ncommunicated as mismatched but is found to be matched after rectification by the
\nsupplier or recipient shall be finally accepted and made available electronically to the
\nperson making such claim in FORM GST MIS-1 through the common portal.
\n33
\n71. Communication and rectificatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhich the discrepancy is made available.
\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
\nthe extent of discrepancy shall be added to the output tax liability of the recipient in his
\nreturn to be furnished in FORM GSTR-3 for the month succeeding the month in which
\nthe discrepancy is made available.
\nExplanation: For the purposes of this rule, it is hereby declared that –
\n(i) Rectification by a supplier means adding or correcting the details of an
\noutward supply in his valid return so as to match the details of
\ncorresponding inward supply declared by the recipient;
\n(ii) Rectification by the recipient means deleting or correcting the details
\nof an inward supply so as to match the details of corresponding
\noutward supply declared by the supplier.
\n72. Claim of input tax credit on the same invoice more than once.- Duplication
\nof claims of input tax credit in the details of inward supplies shall be communicated to the
\nregistered person in FOR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) the claim of reduction in output tax liability due to issuance of credit notes in
\nFORM GSTR-1 that were accepted by the corresponding recipient in FORM
\nGSTR-2 without amendment shall be treated as matched if the said recipient
\nhas furnished a valid return.
\n(ii) the claim of reduction in the output tax liability shall be considered as matched
\nwhere the amount of output tax liability after taking into account the reduction
\nclaimed is equal to or more than the claim of input tax credit after taking into
\naccount the reduction admitted and discharged on such credit note by the
\ncorresponding recipient in his valid return.
\n74. Final acceptance of reduction in output tax liability and communication
\nthereof.- (1) The final acceptance of claim of reduction in output tax liability in respect of
\nany tax period, specified in sub-section (2) of section 43, shall be made available
\nelectronically to the person making such claim in FORM GST MIS-1 through the
\ncommon por<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuitable rectifications in the statement of outward supplies to be furnished for the month
\nin which the discrepancy is made available.
\n(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of inward supplies to be furnished for the month in
\nwhich the discrepancy is made available.
\n35
\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount
\nto the extent of discrepancy shall be added to the output tax liability of the supplier and
\ndebited to the electronic liability register and also shown in his return in FORM GSTR-3
\nfor the month succeeding the month in which the discrepancy is made available.
\nExplanation: For the purposes of this rule, it is hereby declared that –
\n(i)
\nrectification by a supplier means deleting or correcting the details of
\nan outward supply in his valid return so as to match the details of
\ncorrespond<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished by the supplier.- The following details relating to the supplies made through
\nan e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the
\ncorresponding details declared by the supplier in FORM GSTR-1,-
\n(a)
\nState of place of supply; and
\n(b) net taxable value:
\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37
\nhas been extended, the date of matching of the above mentioned details shall be extended
\naccordingly.
\nProvided further that the Commissioner may, on the recommendations of the
\nCouncil, by order, extend the date of matching to such date as may be specified therein.
\n36
\n79. Communication and rectification of discrepancy in details furnished by the
\ne-commerce operator and the supplier.- (1) Any discrepancy in the details furnished by
\nthe operator and those declared by the supplier shall be made available to the supplier
\nelectronically in FORM GST MIS-3 and to the e-commerce operator electronically <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n80. Annual return.- (1) Every registered person, other than an Input Service
\nDistributor, a person paying tax under section 51 or section 52, a casual taxable person
\nand a non-resident taxable person, shall furnish an annual return as specified under sub-
\nsection (1) of section 44 electronically in FORM GSTR-9 through the common portal
\neither directly or through a Facilitation Centre notified by the Commissioner:
\nProvided that a person paying tax under section 10 shall furnish the annual return
\nin FORM GSTR-9A.
\n(2) Every electronic commerce operator required to collect tax at source under section 52
\nshall furnish annual statement referred to in sub-section (5) of the said section in FORM
\nGSTR -9B.
\n(3) Every registered person whose aggregate turnover during a financial year exceeds two
\ncrore rupees shall get his accounts audited as specified under sub-section (5) of section 35
\nand he shall furnish a copy of audited annual accounts and a reconciliation statement,
\nduly certified<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor services or both as may be required by the proper officer in FORM GSTR-11.
\n83. Provisions relating to a goods and services tax practitioner.-(1) An
\napplication in FORM GST PCT-01 may be made electronically through the common
\nportal either directly or through a Facilitation Centre notified by the Commissioner for
\nenrolment as goods and services tax practitioner by any person who,-
\n(i) is a citizen of India;
\n(ii) is a person of sound mind;
\n(iii) is not adjudicated as insolvent;
\n(iv) has not been convicted by a competent court;
\nand satisfies any of the following conditions, namely:-
\n(a) that he is a retired officer of the Commercial Tax Department of any State
\nGovernment or of the Central Board of Excise and Customs, Department of
\nRevenue, Government of India, who, during his service under the Government,
\nhad worked in a post not lower than the rank of a Group-B gazetted officer for a
\nperiod of not less than two years; or
\n(b) that he has enrolled as a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbehalf shall, after making such enquiry as he considers necessary, either enrol the
\napplicant as a goods and services tax practitioner and issue a certificate to that effect in
\nFORM GST PCT-02 or reject his application where it is found that the applicant is not
\nqualified to be enrolled as a goods and services tax practitioner.
\n(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
\nProvided that no person enrolled as a goods and services tax practitioner shall be
\neligible to remain enrolled unless he passes such examination conducted at such periods
\nand by such authority as may be notified by the Commissioner on the recommendations
\nof the Council.
\nProvided further that no person to whom the provisions of clause (b) of sub-
\nsection (1) apply shall be eligible to remain enrolled unless he passes the said
\nexamination within a period of one year from the appointed date.
\n(4) If any goods and services tax practitio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the goods and services tax practitioner authorised by him, a confirmation shall be
\nsought from the registered person over email or SMS and the statement furnished by the
\n39
\ngoods and services tax practitioner shall be made available to the registered person on the
\ncommon portal:
\nProvided that where the registered person fails to respond to the request for
\nconfirmation till the last date of furnishing of such statement, it shall be deemed that he
\nhas confirmed the statement furnished by the goods and services tax practitioner.
\n(8) A goods and services tax practitioner can undertake any or all of the following
\nactivities on behalf of a registered person, if so authorised by him to,-
\n(a)
\nfurnish the details of outward and inward supplies;
\n(b)
\nfurnish monthly, quarterly, annual or final return;
\n(c)
\nmake deposit for credit into the electronic cash ledger;
\n(d)
\nfile a claim for refund; and
\n(e)
\nfile an application for amendment or cancellation of registrati<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b)
\naffix his digital signature on the statements prepared by him or electronically
\nverify using his credentials.
\n(11) A goods and services tax practitioner enrolled in any other State or Union territory
\nshall be treated as enrolled in the State or Union territory for the purposes specified in
\nsub-rule (8).
\n40
\n84. Conditions for purposes of appearance.- (1) No person shall be eligible to
\nattend before any authority as a goods and services tax practitioner in connection with any
\nproceedings under the Act on behalf of any registered or un-registered person unless he
\nhas been enrolled under rule 83.
\n(2) A goods and services tax practitioner attending on behalf of a registered or an un-
\nregistered person in any proceedings under the Act before any authority shall produce
\nbefore such authority, if required, a copy of the authorisation given by such person in
\nFORM GST PCT-05.
\nChapter IX
\nPayment of Tax
\n85. Electronic Liability Register.- (1) The electron<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nas per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic
\nliability register shall be credited accordingly.
\n(4) The amount deducted under section 51, or the amount collected under section 52, or
\nthe amount payable on reverse charge basis, or the amount payable under section 10, any
\namount payable towards interest, penalty, fee or any other amount under the Act shall be
\npaid by debiting the electronic cash ledger maintained as per rule 87 and the electronic
\nliability register shall be credited accordingly.
\n(5) Any amount of demand debited in the electronic liability register shall stand reduced
\nto the extent of relief given by the appellate authority or Appellate Tribunal or court and
\nthe electronic tax liability register shall be credited accordingly.
\n(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or
\nfully, as the case may be, if the taxable person makes the payment of tax, interest and\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-
\nrule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
\nproper officer by an order made in FORM GST PMT-03.
\n(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in
\nthe electronic credit ledger under any circumstance.
\n(6) A registered person shall, upon noticing any discrepancy in his electronic credit
\nledger, communicate the same to the officer exercising jurisdiction in the matter, through
\nthe common portal in FORM GST PMT-04.
\nExplanation: For the purposes of this rule, it is hereby clarified that a refund shall be
\ndeemed to be rejected, if the appeal is finally rejected or if the claimant
\ngives an undertaking to the proper officer that he shall not file an appeal.
\n87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1)
\nof section 49 shall be maintained in FORM GST PMT-05 for each per<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) Government Departments or any other deposit to be made by persons as may
\nbe notified by the Commissioner in this behalf;
\n(b) Proper officer or any other officer authorised to recover outstanding dues
\nfrom any person, whether registered or not, including recovery made through
\nattachment or sale of movable or immovable properties;
\n(c) Proper officer or any other officer authorised for the amounts collected by
\nway of cash, cheque or demand draft during any investigation or enforcement
\nactivity or any ad hoc deposit.
\nProvided further that the challan in FORM GST PMT-06 generated at the
\ncommon portal shall be valid for a period of fifteen days.
\nExplanation: For the purposes of this sub-rule, it is hereby clarified that for making
\npayment of any amount indicated in the challan, the commission, if any,
\npayable in respect of such payment shall be borne by the person making
\nsuch payment.
\n(4) Any payment required to be made by a per<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(8) Where the bank account of the person concerned, or the person making the deposit
\non his behalf, is debited but no Challan Identification Number is generated or generated
\nbut not communicated to the common portal, the said person may represent electronically
\nin FORM GST PMT-07 through the common portal to the bank or electronic gateway
\nthrough which the deposit was initiated.
\n43
\n(9) Any amount deducted under section 51 or collected under section 52 and claimed in
\nFORM GSTR-02 by the registered taxable person from whom the said amount was
\ndeducted or, as the case may be, collected shall be credited to his electronic cash ledger in
\naccordance with the provisions of rule 87.
\n(10) Where a person has claimed refund of any amount from the electronic cash ledger,
\nthe said amount shall be debited to the electronic cash ledger.
\n(11) If the refund so claimed is rejected, either fully or partly, the amount debited under
\nsub-rule (10), to the extent of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) A unique identification number shall be generated at the common portal for each
\ncredit in the electronic liability register for reasons other than those covered under sub-
\nrule (2).
\nChapter X
\nRefund
\n89. Application for refund of tax, interest, penalty, fees or any other amount.-
\n(1) Any person, except the persons covered under notification issued under section 55,
\nclaiming refund of any tax, interest, penalty, fees or any other amount paid by him, other
\nthan refund of integrated tax paid on goods exported out of India, may file an application
\nelectronically in FORM GST RFD-01 through the common portal, either directly or
\nthrough a Facilitation Centre notified by the Commissioner:
\nProvided that any claim for refund relating to balance in the electronic cash ledger
\nin accordance with the provisions of sub-section (6) of section 49 may be made through
\nthe return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or
\nFORM GSTR-7, a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthat a refund is due to the applicant, namely:-
\n(a) the reference number of the order and a copy of the order passed by the
\nproper officer or an appellate authority or Appellate Tribunal or court
\nresulting in such refund or reference number of the payment of the amount
\nspecified in sub-section (6) of section 107 and sub-section (8) of section 112
\nclaimed as refund;
\n(b) a statement containing the number and date of shipping bills or bills of export
\nand the number and the date of the relevant export invoices, in a case where
\nthe refund is on account of export of goods;
\n(c) a statement containing the number and date of invoices and the relevant Bank
\nRealisation Certificates or Foreign Inward Remittance Certificates, as the
\ncase may be, in a case where the refund is on account of the export of
\nservices;
\n(d) a statement containing the number and date of invoices as provided in rule 46
\nalong with the evidence re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nevidence as may be notified in this behalf, in a case where the refund is on
\naccount of deemed exports;
\n(h) a statement containing the number and the date of the invoices received and
\nissued during a tax period in a case where the claim pertains to refund of any
\nunutilised input tax credit under sub-section (3) of section 54 where the credit
\nhas accumulated on account of the rate of tax on the inputs being higher than
\nthe rate of tax on output supplies, other than nil-rated or fully exempt
\nsupplies;
\n(i) the reference number of the final assessment order and a copy of the said
\norder in a case where the refund arises on account of the finalisation of
\nprovisional assessment;
\n(j) a statement showing the details of transactions considered as intra-State
\nsupply but which is subsequently held to be inter-State supply;
\n(k) a statement showing the details of the amount of claim on account of excess
\npayment of tax;\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n54, the expression “invoice” means invoice conforming to the
\nprovisions contained in section 31;
\n(ii) where the amount of tax has been recovered from the recipient, it shall
\nbe deemed that the incidence of tax has been passed on to the ultimate
\nconsumer.
\n46
\nthank
\n(3) Where the application relates to refund of input tax credit, the electronic credit ledger
\nshall be debited by the applicant by an amount equal to the refund so claimed.
\n(4) In the case of zero-rated supply of goods or services or both without payment of tax
\nunder bond or letter of undertaking in accordance with the provisions of sub-section (3) of
\nsection 16 of the Integrated Goods and Services Tax Act, 2017 (Central Act No.13 of
\n2017), refund of input tax credit shall be granted as per the following formula –
\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated
\nsupply of services) x Net ITC\u00c3\u00b7Adjusted Total Turnover
\nWhere,-
\n(A) “Refund amount<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nas defined under sub-section (112) of section 2, excluding the value of
\nexempt supplies other than zero-rated supplies, during the relevant period;
\n(F) “Relevant period” means the period for which the claim has been filed,
\n(5) In the case of refund on account of inverted duty structure, refund of input tax credit
\nshall be granted as per the following formula –
\nMaximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC\u00c3\u00b7
\nAdjusted Total Turnover} – tax payable on such inverted rated supply
\nof goods
\nExplanation: For the purposes of this sub rule, the expressions “Net ITC\u201d and \u201cAdjusted
\nTotal turnover” shall have the same meanings as assigned to them in sub-
\nrule (4).
\n90. Acknowledgement.- (1) Where the application relates to a claim for refund
\nfrom the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be
\n47
\nmade available to the applicant through the common portal electronically, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndeficiencies.
\n(4) Where deficiencies have been communicated in FORM GST RFD-03 under the
\nCentral Goods and Service Tax Rules, 2017, the same shall also deemed to have been
\ncommunicated under this rule along with the deficiencies communicated under sub-rule
\n(3).
\n91. Grant of provisional refund.-(1) The provisional refund in accordance with the
\nprovisions of sub-section (6) of section 54 shall be granted subject to the condition that
\nthe person claiming refund has, during any period of five years immediately preceding the
\ntax period to which the claim for refund relates, not been prosecuted for any offence
\nunder the Act or under an existing law where the amount of tax evaded exceeds two
\nhundred and fifty lakh rupees.
\n(2) The proper officer, after scrutiny of the claim and the evidence submitted in
\nsupport thereof and on being prima facie satisfied that the amount claimed as refund
\nunder sub-rule (1) is due to the applicant in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nadjusted against any outstanding demand under the Act or under any existing law and the
\nbalance amount refundable:
\nProvided that in cases where the amount of refund is completely adjusted against
\nany outstanding demand under the Act or under any existing law, an order giving details
\nof the adjustment shall be issued in Part A of FORM GST RFD-07.
\n(2) Where the proper officer or the Commissioner is of the opinion that the amount of
\nrefund is liable to be withheld under the provisions of sub-section (10) or, as the case may
\nbe, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07
\ninforming him the reasons for withholding of such refund.
\n(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the
\nwhole or any part of the amount claimed as refund is not admissible or is not payable to
\nthe applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring
\nhim to furn<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall
\nmake an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for
\nthe amount of refund to be credited to the Consumer Welfare Fund.
\n93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies
\nhave been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule
\n(3) of rule 89 shall be re-credited to the electronic credit ledger.
\n(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly,
\nthe amount debited, to the extent of rejection, shall be re-credited to the electronic credit
\nledger by an order made in FORM GST PMT-03.
\n49
\nExplanation: For the purposes of this rule, a refund shall be deemed to be rejected, if the
\nappeal is finally rejected or if the claimant gives an undertaking in writing
\nto the proper officer that he shall n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncorresponding suppliers in FORM GSTR-1.
\n(2) An acknowledgement for the receipt of the application for refund shall be issued in
\nFORM GST RFD-02.
\n(3) The refund of tax paid by the applicant shall be available if,-
\n(a) the inward supplies of goods or services or both were received from a
\nregistered person against a tax invoice and the price of the supply covered
\nunder a single tax invoice exceeds five thousand rupees, excluding tax paid,
\nif any;
\n(b) name and Goods and Services Tax Identification Number or Unique Identity
\nNumber of the applicant is mentioned in the tax invoice; and
\n(c) such other restrictions or conditions as may be specified in the notification
\nare satisfied.
\n(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment
\nof refund under this rule.
\n(5) Where an express provision in a treaty or other international agreement, to which the
\nPresident or the Government<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) Upon the receipt of the information regarding the furnishing of a valid return in
\nFORM GSTR-3 from the common portal, the system designated by the Customs shall
\nprocess the claim for refund and an amount equal to the integrated tax paid in respect of
\neach shipping bill or bill of export shall be electronically credited to the bank account of
\nthe applicant mentioned in his registration particulars and as intimated to the Customs
\nauthorities.
\n(4) The claim for refund shall be withheld where,-
\n(a) a request has been received from the jurisdictional Commissioner of central
\ntax, State tax or Union territory tax to withhold the payment of refund due to
\nthe person claiming refund in accordance with the provisions of sub-section
\n(10) or sub-section (11) of section 54; or
\n(b) the proper officer of Customs determines that the goods were exported in
\nviolation of the provisions of the Customs Act, 1962.
\n(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-r<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany refund of the integrated tax.
\n97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall
\nbe made under sub-rule (5) of rule 92.
\n51
\n(2) Any amount, having been credited to the Fund, ordered or directed as payable to any
\nclaimant by orders of the proper officer, appellate authority or Appellate Tribunal or
\ncourt, shall be paid from the Fund.
\n(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of
\nsection 58 shall be made by debiting the Consumer Welfare Fund account and crediting
\nthe account to which the amount is transferred for utilisation.
\n(4) The Government shall, by an order, constitute a Standing Committee with a
\nChairman, a Vice-Chairman, a Member Secretary and such other Members as it may
\ndeem fit and the Committee shall make recommendations for proper utilisation of the
\nmoney credited to the Consumer Welfare Fund for welfare of the consumers.
\n(5) The Committee shall meet as and when necessa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nadjudication.
\n(7) All applications for grant from the Consumer Welfare Fund shall be made by the
\napplicant Member Secretary, but the Committee shall not consider an application, unless
\nit has been inquired into in material details and recommended for consideration
\naccordingly, by the Member Secretary.
\n(8) The Committee shall have powers –
\n(a) to require any applicant to produce before it, or before a duly authorised
\nOfficer of the Government such books, accounts, documents, instruments, or
\ncommodities in custody and control of the applicant, as may be necessary for
\nproper evaluation of the application;
\n(b) to require any applicant to allow entry and inspection of any premises, from
\nwhich activities claimed to be for the welfare of consumers are stated to be
\ncarried on, to a duly authorised officer of the Central Government or, as the
\ncase may be, State Government;
\n(c) to get the accounts of the applicants audited, for ensuring proper utilisation of
\nthe gra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwelfare activities of an applicant;
\n(k) to make guidelines for the management, administration and audit of the
\nConsumer Welfare Fund.
\n(9) The Central Consumer Protection Council and the Bureau of Indian Standards shall
\nrecommend to the Goods and Services Tax Council, the broad guidelines for considering
\nthe projects or proposals for the purpose of incurring expenditure from the Consumer
\nWelfare Fund.
\nCHAPTER XI
\nASSESSMENT AND AUDIT
\n98. Provisional Assessment.- (1) Every registered person requesting for payment of
\ntax on a provisional basis in accordance with the provisions of sub-section (1) of section
\n60 shall furnish an application along with the documents in support of his request,
\nelectronically, in FORM GST ASMT-01 on the common portal, either directly or through
\na Facilitation Centre notified by the Commissioner.
\n(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice
\nin FORM GST ASMT-02 requiri<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished under the provisions of the Act and the rules made thereunder.
\nExplanation: For the purposes of this rule, the expression “amount” shall include the
\namount of integrated tax, central tax, State tax or Union territory tax and
\ncess payable in respect of the transaction.
\n(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for
\ninformation and records required for finalization of assessment under sub-section (3) of
\nsection 60 and shall issue a final assessment order, specifying the amount payable by the
\nregistered person or the amount refundable, if any, in FORM GST ASMT-07.
\n(6) The applicant may file an application in FORM GST ASMT-08 for the release of the
\nsecurity furnished under sub-rule (4) after issue of the order under sub-rule (5).
\n(7) The proper officer shall release the security furnished under sub-rule (4), after
\nensuring that the applicant has paid the amount specified in sub-rule (5) and issue an
\norder in FORM GST<\/p>\n
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\nGST ASMT-11 to the proper officer.
\n(3) Where the explanation furnished by the registered person or the information submitted
\nunder sub-rule (2) is found to be acceptable, the proper officer shall inform him
\naccordingly in FORM GST ASMT-12.
\n100. Assessment in certain cases.- (1) The order of assessment made under sub-
\nsection (1) of section 62 shall be issued in FORM GST ASMT-13.
\n54
\n(2) The proper officer shall issue a notice to a taxable person in accordance with the
\nprovisions of section 63 in FORM GST ASMT-14 containing the grounds on which the
\nassessment is proposed to be made on best judgment basis and after allowing a time of
\nfifteen days to such person to furnish his reply, if any, pass an order in FORM GST
\nASMT-15.
\n(3) The order of summary assessment under sub-section (1) of section 64 shall be issued
\nin FORM GST ASMT-16.
\n(4) The person referred to in sub-section (2) of section 64 may file an application for
\nwithdrawal of the sum<\/p>\n
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\nclaimed, the rate of tax applied in respect of the supply of goods or services or both, the
\ninput tax credit availed and utilised, refund claimed, and other relevant issues and record
\nthe observations in his audit notes.
\n(4) The proper officer may inform the registered person of the discrepancies noticed, if
\nany, as observed in the audit and the said person may file his reply and the proper officer
\nshall finalise the findings of the audit after due consideration of the reply furnished.
\n(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the
\nregistered person in accordance with the provisions of sub-section (6) of section 65 in
\nFORM GST ADT-02.
\n102. Special Audit.- (1) Where special audit is required to be conducted in
\naccordance with the provisions of section 66, the officer referred to in the said section
\nshall issue a direction in FORM GST ADT-03 to the registered person to get his records
\naudited by a chartered account<\/p>\n
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\ncopy of the advance ruling shall be certified to be a true copy of its original by any
\nmember of the Authority for Advance Ruling.
\n–
\n106. Form and manner of appeal to the Appellate Authority for Advance
\nRuling. (1) An appeal against the advance ruling issued under sub-section (6) of section
\n98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall
\nbe accompanied by a fee of ten thousand rupees, to be deposited in the manner specified
\nin section 49.
\n(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall
\nbe made by the concerned officer or the jurisdictional officer referred to in section 100 on
\nthe common portal in FORM GST ARA-03 and no fee shall be payable by the said officer
\nfor filing the appeal.
\n(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained
\ntherein and all the relevant documents accompanying such appeal shall be sign<\/p>\n
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\nby the Commissioner, and a provisional acknowledgement shall be issued to the appellant
\nimmediately.
\n(2) The grounds of appeal and the form of verification as contained in FORM GST APL-
\n01 shall be signed in the manner specified in rule 26.
\n(3) A certified copy of the decision or order appealed against shall be submitted within
\nseven days of filing the appeal under sub-rule (1) and a final acknowledgement,
\nindicating appeal number shall be issued thereafter in FORM GST APL-02 by the
\nAppellate Authority or an officer authorised by him in this behalf:
\nProvided that where the certified copy of the decision or order is submitted within
\nseven days from the date of filing the FORM GST APL-01, the date of filing of the
\nappeal shall be the date of the issue of the provisional acknowledgement and where the
\nsaid copy is submitted after seven days, the date of filing of the appeal shall be the date of
\nthe submission of such copy.
\nExplanation: For the provisions of this rule, the appeal shall<\/p>\n
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\nsection 112 shall be filed either electronically or otherwise as may be notified by the
\nRegistrar, in FORM GST APL-06.
\n(3) The appeal and the memorandum of cross objections shall be signed in the manner
\nspecified in rule 26.
\n(4) A certified copy of the decision or order appealed against along with fees as specified
\nin sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the
\nappeal under sub-rule (1) and a final acknowledgement, indicating the appeal number
\nshall be issued thereafter in FORM GST APL-02 by the Registrar:
\nProvided that where the certified copy of the decision or order is submitted within
\nseven days from the date of filing the FORM GST APL-05, the date of filing of the
\nappeal shall be the date of the issue of the provisional acknowledgement and where the
\nsaid copy is submitted after seven days, the date of filing of the appeal shall be the date of
\nthe submiss<\/p>\n
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\ngenerated by the Registrar.
\n112. Production of additional evidence before the Appellate Authority or the
\nAppellate Tribunal.- (1) The appellant shall not be allowed to produce before the
\nAppellate Authority or the Appellate Tribunal any evidence, whether oral or
\ndocumentary, other than the evidence produced by him during the course of the
\nproceedings before the adjudicating authority or, as the case may be, the Appellate
\nAuthority except in the following circumstances, namely:-
\n5
\n58
\n(a) where the adjudicating authority or, as the case may be, the Appellate
\nAuthority has refused to admit evidence which ought to have been
\nadmitted; or
\n(b) where the appellant was prevented by sufficient cause from producing the
\nevidence which he was called upon to produce by the adjudicating
\nauthority or, as the case may be, the Appellate Authority; or
\n(c) where the appellant was prevented by sufficient cause from produc<\/p>\n
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\n(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the
\nAppellate Tribunal to direct the production of any document, or the examination of any
\nwitness, to enable it to dispose of the appeal.
\n113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate
\nAuthority shall, along with its order under sub-section (11) of section 107, issue a
\nsummary of the order in FORM GST APL-04 clearly indicating the final amount of
\ndemand confirmed.
\n(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly
\nindicating the final amount of demand confirmed by the Appellate Tribunal.
\n114. Appeal to the High Court.- (1) An appeal to the High Court under sub-
\nsection (1) of section 117 shall be filed in FORM GST APL-08.
\n(2) The grounds of appeal and the form of verification as contained in FORM GST APL-
\n08 shall be signed in the manner specified in rule 26.
\n59
\n115. Demand confirmed by the Court.- The jurisdictional officer shall issue<\/p>\n
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\nthe provisions of the said section:
\nProvided that the Commissioner may, on the recommendations of the Council,
\nextend the period of ninety days by a further period not exceeding ninety days.
\nProvided further that in the case of a claim under sub-section (1) of section 140,
\nthe application shall specify separately,-
\n(i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and
\n6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by
\nthe applicant; and
\n(ii) the serial number and value of declarations in Forms C or F and certificates in
\nForms E or H or Form I specified in rule 12 of the Central Sales Tax
\n(Registration and Turnover) Rules, 1957 submitted by the applicant in support
\nof the claims referred to in sub-clause (i);
\n(2) Every declaration under sub-rule (1) shall,-
\n(a) in the case of a claim under sub-section (2) of section 140, specify separately
\nthe following particulars i<\/p>\n
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\n(iv) the amount of eligible taxes and duties or, as the case may be, the value
\nadded tax [or entry tax] charged by the supplier in respect of the goods
\nor services; and
\n(v)
\nthe date on which the receipt of goods or services is entered in the
\nbooks of account of the recipient.
\n(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be
\ncredited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2
\non the common portal.
\n(4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first
\npoint of their sale in the State and the subsequent sales of which are not subject
\nto tax in the State availing credit in accordance with the proviso to sub-section
\n(3) of section 140 shall be allowed to avail input tax credit on goods held in
\nstock on the appointed day in respect of which he is not in possession of any
\ndocument evidencing payment of value added tax.
\n(ii) The credit referred to in sub-clause (i) shall be allowed a<\/p>\n
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\n(2) of this rule, submits a statement in FORM GST TRAN 2 at the end of each
\nof the six tax periods during which the scheme is in operation indicating therein
\nthe details of supplies of such goods effected during the tax period;
\n(iv) the amount of credit allowed shall be credited to the electronic credit ledger of
\nthe applicant maintained in FORM GST PMT-2 on the Common Portal.
\n(v) the stock of goods on which the credit is availed is so stored that it can be easily
\nidentified by the registered person.
\n118. Declaration to be made under clause (c) of sub-section (11) of section
\n142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142
\napplies, shall within a period of ninety days of the appointed day, submit a declaration
\nelectronically in FORM GST TRAN-1 furnishing the proportion of supply on which
\nValue Added Tax or service tax has been paid before the appointed day but the supply is
\nmade after the appointed day, and the Input Tax Credit ad<\/p>\n
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\n(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to
\nthe Government of India; and
\n(b) four Technical Members who are or have been Commissioners of State tax or
\ncentral tax or have held an equivalent post under the existing law,
\nto be nominated by the Council.
\n123. Constitution of the Standing Committee and Screening Committees.- (1)
\nThe Council may constitute a Standing Committee on Anti-profiteering which shall
\n62
\n20
\nconsist of such officers of the State Government and Central Government as may be
\nnominated by it.
\n(2) A State level Screening Committee shall be constituted in each State by the State
\nGovernments which shall consist of-
\n(a) one officer of the State Government, to be nominated by the Commissioner,
\nand
\n(b) one officer of the Central Government, to be nominated by the Chief
\nCommissioner.
\n124. Appointment, salary, allowances and other terms and conditions of
\nservice of the Chairman and Members of the Authority:- (1)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand shall be eligible for reappointment:
\nProvided that person shall not be selected as the Chairman, if he has attained the age
\nof sixty-two years.
\n(5) The Technical Member of the Authority shall hold office for a term of two years from
\nthe date on which he enters upon his office, or until he attains the age of sixty-five years,
\nwhichever is earlier and shall be eligible for reappointment:
\nProvided that person shall not be selected as a Technical Member if he has attained
\nthe age of sixty-two years.
\n125. Secretary to the Authority.- The Additional Director General of Safeguards
\nunder the Board shall be the Secretary to the Authority.
\n126. Power to determine the methodology and procedure.- The Authority may
\ndetermine the methodology and procedure for determination as to whether the reduction
\nin the rate of tax on the supply of goods or services or the benefit of input tax credit has
\n63
\nbeen passed on by th<\/p>\n
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\nidentifiable, and depositing the same in the Fund referred to in
\nsection 57;
\n(c) imposition of penalty as specified in the Act; and
\n(d) cancellation of registration under the Act.
\nExamination of application by the Standing Committee and Screening
\nCommittee. (1) The Standing Committee shall, within a period of two months from the
\ndate of the receipt of a written application, in such form and manner as may be specified
\nby it, from an interested party or from a Commissioner or any other person, examine the
\naccuracy and adequacy of the evidence provided in the application to determine whether
\nthere is prima-facie evidence to support the claim of the applicant that the benefit of
\nreduction in the rate of tax on any supply of goods or services or the benefit of input tax
\ncredit has not been passed on to the recipient by way of commensurate reduction in
\nprices.
\n(2) All applications from interested parties on issues of local nature shall first be
\nexamined<\/p>\n