The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2017.
F.No.12(46)FD\/Tax\/2017-Pt-II-64 Dated:- 7-7-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT”
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: July 07, 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 (Third Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
\n2. Amendment of rule 44.- In rule 44 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules,-
\n(i) in sub-rule (2), for the existing expression “integrated tax and State tax”, the expr<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ces for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rule 119 of the said rules,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pect of such goods or things. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le (5) shall be treated as the notice for recovery. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (Central Act No. 5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for which a notice shall be issued in FORM GST DRC-17 clearly indicating the property to be sold and the purpose of sale. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the properly, wholly or to such extent as he thinks fit, from attachment or distraint. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fore the issue of the notice under sub-rule (4), the proper officer shall cancel the process of auction and release the goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y of such order shall be affixed on some conspicuous part of the office of officer, and another copy shall be sent, in the ease of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ry process; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC-21 allowing the taxable person further time to make payment and\/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (3), pay the compounding amount as ordered by the Commissioner and shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) of proviso to section 54(3) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t been passed on to any other person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ipient = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n knowledgment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n llows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ii-iii) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tive of > = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n jointly and severally bind myself\/ourselves and my\/our respective heirs\/ executors\/ administrators\/ legal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has suppressed transactions relating to supply of goods and\/or services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h section 179, 181, 191 and 418 of the Indian Penal Code. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n laces of business\/premises belonging to: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds released provisionally to me as and when = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n CN is being issued – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nature = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation of the order referred to above has been found to be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t…. AM\/PM. In the event the entire amount due is paid = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nName – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . of recovery: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nterests of the defaulter. And = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lty payable under the provisions of the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has not been found possible to accede to your request for the following is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e said accounts. Therefore, the said account may now be restored to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n proceedings stood immediately before = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2017.F.No.12(46)FD\/Tax\/2017-Pt-II-64 Dated:- 7-7-2017 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGSTGOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT” (TAX DIVISION) NOTIFICATION Jaipur, dated: July 07, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State … Continue reading “The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6802","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6802"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6802\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
\n(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
\n(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted <\/p>\n
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\n(i) in heading, for the existing expression “agent”, the expression “job-worker\/agent” shall be substituted; and
\n(ii) after the existing expression- “provisions of” and before the existing expression “sub-section (14) of section 142”, the expression “section 141 or” shall be inserted;
\n6. Insertion of new Chapters.- After the existing rule 138 and before existing Form GST CMP-01 of the said rules, the following new Chapters XVIIl to XIX, shall be inserted, namely:-
\n“Chapter XVII
\nInspection, Search and Seizure
\n139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or searc<\/p>\n
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\n140. Bond and security for release of seized goods.- (1)The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
\nExplanation: For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act No, 15 of 2017).
\n(2) In case the person to whom the goods were <\/p>\n
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\nCHAPTER – XVIII
\nDEMANDS AND RECOVERY
\n142, Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the,-
\n(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or subsection (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
\n(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02,
\nspecifying therein the details of the amount payable.
\n(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the p<\/p>\n
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\n(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
\n143. Rccovery by deduction from any money owed.- Where any amount payable by a person, hereafter referred to in this rule as “the defaulter”, to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79,
\nExplanation: For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a <\/p>\n
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\n(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper off<\/p>\n
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\n147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC-16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
\nProvided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or i<\/p>\n
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\n(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share,
\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may <\/p>\n
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\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
\n(12) The proper off<\/p>\n
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\n(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
\n148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
\n149, Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place,
\n150. Assistance by police.- The proper officer may seek such <\/p>\n
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\n(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
\n152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
\n153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in <\/p>\n
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\n(b) next, be appropriated against the amount to be recovered;
\n(c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
\n(d) any balance, be paid to the defaulter,
\n155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
\n156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the prop<\/p>\n
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\n(3) The facility referred to in sub-rule (2) shall not be allowed where,-
\n(a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
\n(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.<\/p>\n
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\n(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC-23.
\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
\n160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of a<\/p>\n
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\n(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
\n(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated an<\/p>\n
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\nfurnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in
\nsub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the
\nCommissioner, if he is satisfied that such person had, in the course of the compounding
\nproceedings, concealed any material particulars or had given false evidence. Thereupon such
\nperson may be tried for the offence with respect to which immunity was granted or for any
\nother offence that appears to have been committed by him in connection with the
\ncompounding proceedings and the provisions the Act shall apply as if no such immunity had
\nbeen granted.”
\n7. Substitution of FORM GST RFD-01.- The existing FORM GST RFD-01
\nappended to the said rules shall be substituted by the following, namely:-
\n“FORM GST RFD-01
\n[See rule 8<\/p>\n
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\nf.
\nOn account of supplies made to SEZ unit\/ SEZ Developer or Recipient of Deemed Exports
\n(Select the type of supplier\/ recipient)
\n1. Supplies to SEZ Unit
\n2.
\nSupplies to SEZ Developer
\n3.
\nRecipient of Deemed Exports
\ng.
\nRefund of accumulated ITC on account of supplies made to SEZ unit\/ SEZ Developer
\nh. Tax paid on a supply which is not provided, either wholly or partially, and for which invoice
\nhas not been issued
\ni.
\nTax paid on an intra-State supply which is subsequently held to be inter-State supply and vice
\nversa
\nj.
\nExcess payment of tax, if any
\nk. Any other (specify)
\n8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
\na.
\nBank Account Number
\nb. Name of the Bank
\nc.
\nBank Account Type
\nd. Name of account holder
\n. e.
\nAddress of Bank Branch :
\nf.
\ng.
\nIFSC
\nMICR
\n9. Whether Self-Declaration filed by Applicant u\/s 54(4), if applicable Yes
\nNo
\nDECLARATION
\nI hereby declare that the goods exported are not subject to any export duty. I <\/p>\n
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\n(This Declaration is not required to be furnished by applicants, who are claiming refund
\nunder clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
\nsection 54..)
\n14
\n10. Verification
\nI\/We hereby solemnly affirm and declare that the information given
\nherein above is true and correct to the best of my\/our knowledge and belief and nothing has
\nbeen concealed therefrom.
\nWe declare that no refund on this account has been received by us earlier.
\nPlace
\nDate
\n15
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nPart A: Outward Supplies
\n(GSTR-1: Table 4 and 5)
\nGSTIN\/UIN
\n1
\nStatement -1
\n(Annexure 1)
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
\nNo.
\nInvoice details
\nDate
\nRate
\nValue
\n2
\n3
\n4
\n5
\nTaxable
\nvalue
\n6
\nAmount
\nPlace of Supply
\nIntegrated Tax
\n7
\nCentral Tax
\n8
\nState UT Tax
\n9
\nCess
\n10
\n(Name of State)
\n11
\nPart B: Inward Supplies
\n[GSTR 2: Table 3 (Matched Invoices)}
\nGSTI<\/p>\n
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\nInvoice details
\nShipping bill\/ Bill of export
\nIntegrated Tax
\nEGM Details
\nBRC\/ FIRC
\nNo.
\nDate
\nValue
\nGoods\/
\nServices
\nHSN\/
\nSAC
\nUQC
\nQTY
\nNo.
\nDate
\nPort Code
\nRate
\nTaxable Amt.
\nvalue
\nRef No.
\nDate
\nNo.
\nDate
\n(G\/S)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\nNote 1. Shipping Bill and EGM are mandatory; – in case of goods.
\n2. BRC\/FIRC details are mandatory- in case of Services
\n18
\ntrant
\nStatement 4
\nSupplies to SEZ\/SEZ developer
\nRefund Type: On account of supplies made to SEZ unit\/ SEZ Developer
\n(GSTR-1: Table 6B and Table 9)
\nGSTIN of
\nrecipient
\n1
\nInvoice details
\nShipping bill Bill of
\nexport
\nIntegrated Tax
\nAmended
\nValue
\n(Integrated
\nNo.
\nDate
\nValue
\nNo
\nDate
\nRate
\n2
\n3
\n4
\n5
\n6
\n7
\nTaxable
\nValue
\n8
\nAmt.
\nTax)
\n(If Any)
\nAmt.
\nAmt.
\nDebit Note
\nIntegrated
\nTax\/
\nAmended
\n(If any)
\nAmt.
\nCredit Note
\nIntegrated Tax \/
\nAmended
\n(If any)
\nNet Integrated
\nTax
\n= (10\/9)+11
\n-12
\nAmt.
\n9
\n10
\n11
\n12
\n13
\n6B: Supplies made to SEZ\/ SEZ developer
\n(GSTR-5: Table 5 and Table 8)
\nGSTIN\/
\nUIN
\nNo.
\nInvoice details
\nDate
\nRate
\nValue
\nTaxable
\nvalue
\nInte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOrder Details (issued in pursuance of Section 77 (1) and (2), if any:
\nOrder No:
\nGSTIN\/
\nUIN
\nOrder Date:
\nDetails of invoice covering transaction considered as intra-State \/ inter-State transaction
\nearlier
\nTransaction which were held inter State \/ intra-State supply
\nsubsequently
\nName
\nInvoice details
\n(in case
\nB2C)
\nIntegrated Central
\nTax
\nTax
\nState\/ UT Cess Place of Supply
\nTax
\n(only if different from
\nthe location
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/ UT Cess Place of Supply
\nTax
\nNo. Date Value Taxable.
\nAmt
\nAmt
\nAmt
\nAmt of recipient)
\nAmt
\nAmt
\nAmt
\n(only if different from
\nthe location
\nAmt of recipient)
\nValue
\n1
\n2
\n\u00d8\u00af\u00db\u0152\u00d8\u00a7
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n221
\n21
\nRefund Type: Excess payment of tax, if any in case of Last Return filed.
\nRefund on account excess payment of tax
\n(In case of taxpayer who filed last return GSTR-3 – table. 12)
\nStatement 7:
\nSr. No. Tax period Reference no. of return Date of filing <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nYour application for refund is hereby acknowledged against
\nAcknowledgement Number
\nDate of Acknowledgement
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\n23
\ntrack
\nJurisdiction (tick appropriate)
\nCentre
\nFiled by
\nState\/
\nUnion Territory:
\nTax Period
\nDate and Time of Filing
\nReason for Refund
\nAmount of Refund Claimed:
\nCentral Tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nTotal
\nRefund Application Details
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nNote 1: The status of the application can be viewed by entering ARN through Track Application
\nStatus” on the GST System Portal.
\nNote 2: It is a system generated acknowledgement and does not require any signature,\u201d
\n9. Substitution of FORM GST RFD-04.- The existing FORM GST RFD-04
\nappended to the said rules shall be substituted by the following, namely:-
\nSanction Order No:
\nTo
\n(GSTIN)
\n(Name)
\n(Address)
\n“FORM GST RFD-04
\n[See rule 91(2)]
\n24
\nDate:
\nProvisional Refund Order
\nRefund Application Reference No. (ARN).
\n…..<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*Strike out whichever is not applicable
\n27
\n27
\nDescription
\n1. Amount of refund\/interest*
\nclaimed
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\nT
\nI
\nP
\nF
\n\u00e2\u2014\u2039 Total
\nT
\nI
\nP
\nF
\nTotal
\nTIPFO Total T IPFO Total
\n2. Refund sanctioned on provisional
\nbasis (Order No….date) (if
\napplicable)
\n3. Refund amount
\n>
\ninadmissible
\n4. Gross amount to be paid (1-2-3)
\n5. Amount adjusted against
\noutstanding demand (if any) under
\nthe existing law or under the Act.
\nDemand Order No…… date…….
\nAct Period
\n6. Net amount to be paid
\nNote – 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
\n*Strike out whichever is not applicable
\n& 1. I hereby sanction an amount of INR
\nto M\/s
\n@Strike out whichever is not applicable
\nhaving GSTIN
\n_under sub-section (5) of section 54) of the Act\/under section 56 of the Act\u00e2\u201c\u2021
\n(a) and the amount is to be paid to the bank account specified by him in his application;
\n(b) the amount is to be adjusted towards reco<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRefund adjusted against outstanding demand
\n(as per order no.) under existing law or under
\nthis law.. Demand Order No….. date……
\nBalance amount of refund
\nvi.
\nNil
\nNil
\nNil
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is completely adjusted against the outstanding demand under this Act \/ under the existing law.
\nThis application stands disposed as per provisions under sub-section (…) of Section (…) of the Act.
\nOR
\nPart-B
\nOrder for withholding the refund
\nThis has reference to your refund application referred to above and information\/ documents furnished in the matter. The amount of refund sanctioned to you has been withheld
\ndue to the following reasons:
\nRefund Order No.:
\nDate of issuance of Order:
\nSr.
\nRefund Calculation
\nNo.
\nIntegrated Central
\nTax
\nState\/UT Tax
\nCess
\nTax
\nAmount of Refund Sanctioned
\ni.
\nAmount of Refund Withheld
\nii.
\nAmount of Refund Allowed
\niii.
\n31
\nReasons for withholding of the refund:
\n>
\nI hereby, order that the amount of claimed<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhereby solemnly affirm and declare that the information given herein above is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial Institution
\nand Organization, Consulate or Embassy of foreign countries\/ any other person\/ class of persons
\nspecified\/notified by the Government.
\nDate:
\nPlace:
\nSignature of Authorised Signatory:
\nName:
\nDesignation Status”
\n33
\n14. Addition of new form. After the FORM GST RFD-10, so substituted, and
\nbefore the existing form GST ASMT – 01, the following new FORM GST RFD-11 shall be
\ninserted, namely:-
\n“FORM GST RFD-11
\n[See rule 96A]
\nFurnishing of bond or Letter of Undertaking for export of goods or services
\n1. GSTIN
\n2. Name
\n3. Indicate the type of document furnished
\nBond:
\nLetter of Undertaking
\n4. Details of bond furnished
\nSr. No.
\nReference no. of the bank guarantee
\nDate
\nAmount
\nName of bank and
\nbranch
\n2
\n3
\n4
\nNote \u2013<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrepresentatives\/successors and assigns by these presents; Dated this
\nday of …..;
\nWHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of
\nIndia without payment of integrated tax;
\nand whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section
\n(3) of section 16;
\nAND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
\nrupees endorsed in favour of the President and whereas the obligor has furnished such
\nguarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
\nThe condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export
\nof goods or services, and rules made thereunder;
\nAND if the relevant and specific goods or services are duly exported<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n..of.
\n(Designation)
\nfor and on behalf of the President of India.
\n35
\nLetter of Undertaking for export of goods or services without payment of integrated tax
\n(See rule 96A)
\n\u00ce\u00a4\u00ce\u00bf
\nThe President of India (hereinafter called “the President”), acting through the proper officer
\nI\/We
\nof..
\n(address of the registered person) having Goods &
\nServices Tax Identification Number No……..
\nhereinafter called “the
\nundertaker(s) including my\/our respective heirs, executors\/ administrators, legal representatives\/successors and
\nassigns by these presents, hereby jointly and severally undertake on this
\nday of ….. to the
\nPresident
\n_
\n(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule
\n(1) of rule 96A;
\n(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of
\nexport of goods or services;
\n(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00e2\u02dc\u0090 has suppressed transactions relating to the stock of goods in hand,
\n\u00e2\u2013\u00a1 has claimed input tax credit in excess of his entitlement under the Act
\n\u00e2\u2013\u00a1 has claimed refund in excess of his entitlement under the Act
\n\u00e2\u02dc\u0090 has indulged in contravention of the provisions of this Act or rules made thereunder to
\nevade tax under this Act;
\nB.
\nM\/s.
\nOR
\n\u00e2\u02dc\u0090 is engaged in the business of transporting goods that have escaped payment of tax
\n\u00e2\u2013\u00a1 is an owner or operator of a warehouse or a godown or a place where goods that have
\nescaped payment of tax have been stored
\n\u00e2\u2013\u00a1 has kept accounts or goods in such a manner as is likely to cause evasion of tax payable
\nunder this Act.
\nOR
\nC.
\n\u00e2\u2013\u00a1 goods liable to confiscation \/ documents relevant to the proceedings under the Act are
\nsecreted in the business\/residential premises detailed herein below
\nTherefore,
\n\u00e2\u02dc\u0090 in exercise of the powers conferred upon me under<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGiven under my hand & seal this..
\nSeal
\nday(s).
\nday of\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. (month) 20…. (year). Valid for
\nPlace
\nSignature, Name and designation of the
\nissuing authority
\nName, Designation & Signature of the Inspection Officer\/s
\n(ii)
\n38
\nSanch
\nFORM GST INS-02
\nORDER OF SEIZURE
\n[See rule 139 (2)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section
\n67 was conducted by me on \/ \/ at : AM\/PM in the following premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents \/ papers and goods found
\nduring the inspection\/search, I have reasons to believe that certain goods liable to
\nconfiscation and\/or documents and\/or books and\/or things useful for or relevant to
\nproceedings under this Act are secreted in place(s) mentioned above.
\nTherefore, in exe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents \/ papers and goods found
\nduring the inspection\/search, I have reasons to believe that certain goods liable to
\nconfiscation and\/or documents and\/or books and\/or things useful for or relevant to
\nproceedings under this Act are secreted in place(s) mentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I
\nhereby order that you shall not\/shall not cause to remove, part with, or otherwise deal with
\nthe goods except without the previous permission of the undersigned:
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n1
\n2
\n3
\n4
\n5
\nPlace:
\nDate:
\n41
\nName and Designation of the Officer
\nSignature of the Witnesses
\nName and address
\nSignature
\n1.
\n2.
\nTo:
\n>
\n42
\nFORM GST INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule 140(1)]
\nI\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrequired by the proper officer duly authorized under the Act.
\nAnd if all taxes, interest, penalty, fine and other lawful charges demanded by the proper
\nofficer are duly paid within ten days of the date of demand thereof being made in writing by
\nthe said proper officer, this obligation shall be void.
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the
\nsame shall be in full force:
\nAND the President\/Governor shall, at his option, be competent to make good all the losses
\nand damages from the amount of the security deposit or by endorsing his rights under the
\nabove-written bond or both;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written
\nby the obligor(s).
\nDate:
\n43
\nSignature(s) of obligor(s)..
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted by me this
\nday of
\n(year)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.
\nPresident\/Governor.
\n(<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSCN Reference No. –
\nDate –
\n(a) Brief facts of the case
\nSummary of Show Cause Notice
\n(b) Grounds
\n(c) Tax and other dues
\nDate:
\nAct –
\nSr.
\nTax
\nAct
\nNo.
\nPeriod
\nPlace of
\nsupply
\n(name of
\nTax \/
\n(Amount in Rs.)
\nOthers
\nTotal
\nCess
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\n449
\n46
\nReference No:
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN\/ID
\nName
\nAddress
\nSCN Ref. No.
\nStatement Ref. No.
\nFORM GST DRC -02
\n[See rule 142(1)(b)]
\nDate –
\nDate –
\nSection\/sub-section under which statement is being issued –
\nSummary of Statement
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\nDate:
\n(Amount in Rs.)
\nSr.
\nTax
\nAct
\nPlace of
\nTax\/
\nOthers
\nTotal
\nNo.
\nPeriod
\nsupply
\nCess
\n(name of
\nState)
\n1
\n2
\n3
\n4
\n5.
\n6
\n7
\nTotal
\n47
\nScent
\nFORM GST DRC- 03
\n[See rule 142(2) & 142 (3)]
\nIntimation of payment made voluntarily or made against the show cause notice (SCN)
\nor statement
\n1.
\nGSTIN
\n2.
\nName
\n3.
\nCause of payment
\n>
\nSection under which voluntary payment
\nAudit, investigation, voluntary, SCN, others
\n(specify)
\n>
\n4.
\nis made
\n5.
\nDetails of show cause notice, if
\nR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName
\nDesignation
\nReference No:
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nSCN –
\nARN –
\nFORM GST DRC-05
\n[See rule 142(3)]
\nF.Y.
\nDate –
\nDate –
\nDate:
\nIntimation of conclusion of proceedings
\nThis has reference to the show cause notice referred to above. As you have paid the
\namount of tax and other dues mentioned in the notice along with applicable interest and
\npenalty in accordance with the provisions of section \u2022, the proceedings initiated vide the
\nsaid notice are hereby concluded.
\nCopy to
\n50
\n50
\nSignature
\nName
\nDesignation
\n1. GSTIN
\n2. Name
\n3. Details of Show Cause
\nNotice
\n4. Financial Year
\n5. Reply
\n6. Documents uploaded
\nFORM GST DRC-06
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\nReference Date of issue
\nNo.
\n>
\n>
\n7. Option for personal hearing
\nYes
\nNo
\n8. Verification-
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\n51
\nSignature of Authorized Signatory
\nN<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsatisfactory;
\nIt has come to my notice that the above said order requires rectification;
\nReason for rectification –
\n>
\nDetails of demand, if any, after rectification
\nSr.
\nNo.
\nTax Turnover
\nrate
\nPlace of supply
\nAct
\nTax\/ Cess
\nInterest
\n(Amount in Rs.)
\nPenalty
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nThe aforesaid order is rectified in exercise of the powers conferred under section 161 as
\nunder:
\n\u00ce\u00a4\u00ce\u00bf
\nCopy to
\n–
\n>
\n(GSTIN\/ID)
\n-Name
\n(Address)
\n53
\n\u00ce\u00a4\u00ce\u00bf
\nParticulars of defaulter –
\nGSTIN –
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC – 09
\n[See rule 143]
\nDate:
\nDate:
\nOrder for recovery through specified officer under section 79
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable
\nunder the provisions of the > Act by the aforesaid
\nperson who has failed to make payment of such amount. The details of arrears are given in
\nthe table below:
\n(Amount in Rs.)
\nAct
\nTax\/Cess Interest Penalty
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\nInte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbefore the date of auction, the sale will be stopped.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nPlace:
\nDate:
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n2
\n3
\n55
\n\u00d0\u2018\u00d0\u00b0\u00d0\u00bb
\nSignature
\nName
\nDesignation
\nTo,
\nFORM GST DRC \u2013 11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\nPlease refer to Public Auction Reference no.
\nof auction conducted on
\ninstant case.
\ndated
\nOn the basis
\nyou have been found to be a successful bidder in the
\nYou are hereby, required to make payment of Rs.
\nwithin a period of 15 days
\nfrom the date of auction.
\nThe possession of the goods shall be transferred to you after you have made the full payment
\nof the bid amount.
\nPlace:
\nDate:
\n99
\n56
\nSignature
\nName
\nDesignation
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC – 12
\n[Se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
\nthe provisions of the > Act by > holding > who has failed to make payment of such amount; and\/or
\nIt is observed that a sum of rupees is due or may become due to the said taxable
\nperson from you; or
\nIt is observed that you hold or are likely to hold a sum of rupees
\nthe said person.
\nYou are hereby directed to pay a sum of rupees
\nfor or on account of
\nto the Government forthwith or upon
\nthe money becoming due or being held in compliance of the provisions contained in clause
\n(c)(i) of sub-section (1) of section 79 of the Act.
\nPlease note that any payment made by you in compliance of this notice will be deemed under
\nsection 79 of the Act to have been made under the authority of the said taxable person and the
\ncertificate from the government in FORM GST DRC-14 will constitute a good and
\nsufficient discharge of your liability to such per<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate:
\nDate:
\nPeriod:
\nThis certificate will constitute a good and sufficient discharge of your liability to above
\nmentioned defaulter to the extent of the amount specified in the certificate.
\nPlace:
\nDate:
\n59
\nSignature
\nName
\nDesignation
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\n\u00ce\u00a4\u00ce\u00bf
\nThe Magistrate \/Judge of the Court of
\nDemand order no.:
\nDate:
\nPeriod
\nSir\/Ma'am,
\nThis is to inform you that as per the decree obtained in your Court on the day of
\n20……. by
\nof 20…, a sum of rupees
\nliable to pay a sum of rupees
\n(name of defaulter) in Suit No.
\nis payable to the said person. However, the said person is
\nIGST\/CESS>> Act vide order number
\nunder the provisions of the> Act.
\nThe immovable goods mentioned in the Table below are, therefore, attached and will
\nbe sold for the recovery of the said amount. You are hereby prohibited from transferring or
\ncreating a charge on the said goods in any way and any transfer or charge crea<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe liabilities and claims attached to the said properties, so far as they have been ascertained,
\nare those specified in the Schedule against each lot.
\nIn the absence of any order of postponement, the auction will be held
\n.(date) at
\n..A.M\/P.M. In the event the entire
\non……..
\namount due is paid before the issuance of notice, the auction will be cancelled.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nName of
\nRoad Localit District Stat
\nNo.
\nFlat No.
\nthe
\nPremises
\n\u00d8\u00a7\u00d9\u201e\u00d8\u00a7
\ne
\nPIN
\nCode
\nLatitude Longitude
\n(optiona (optional)
\nStree Village
\n1)
\n\/Building
\nt
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nSchedule (Shares)
\n63
\nPlace:
\nDate:
\nSr. No. Name of the Company
\n1
\n2
\nQuantity
\n3
\n64
\nSignature
\nName
\nDesignation
\nFORM GST DRC-18
\n[S<\/p>\n
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\nYou are requested to kindly recover such amount in accordance with the provisions of clause
\n(f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
\nDetails of Amount
\nDescription
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nDate:
\n66
\nSignature
\nName
\nDesignation
\nFORM GST DRC-20
\n[See rule 158(1)]
\nApplication for Deferred Payment\/ Payment in Instalments
\n1. Name of the taxable person-
\n2. GSTIN –
\n3. Period
\nIn accordance with the provisions of section 80 of the Act, I request you to allow me.
\nfor payment of tax\/ other dues or to allow me to pay such
\ninstalments for reasons stated below:
\nextension of time upto
\ntax\/other dues in
\nDemand ID
\nDescription
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nReasons: –
\nUpload Document
\nVerification
\nI hereby solemnly affirm and declare that the information given hereinabove is true and
\nc<\/p>\n
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\nreasons:
\nReasons for rejection
\nPlace:
\nDate:
\n68
\nSignature
\nName
\nDesignation
\nReference No.:
\n\u00ce\u00a4\u00ce\u00bf
\nFORM GST DRC-22
\n[See rule 159(1)]
\nDate:
\nName
\nAddress
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nProvisional attachment of property under section 83
\nIt is to inform that M\/s
\n(name) having principal place of business at –
\n(address) bearing registration number as
\n(GSTIN\/ID), PAN<\/p>\n
\na registered taxable person under the > Act. Proceedings have been
\nlaunched against the aforesaid taxable person under section > of the said Act to
\ndetermine the tax or any other amount due from the said person. As per information available
\nwith the department, it has come to my notice that the said person has a
\n–
\n>account in your > having account no. >;
\nor
\nproperty located at .
\nIn order to protect the interests of revenue and in exercise of the powers conferred under
\nsection 83 of the Act, I
\n(name),
\n(d<\/p>\n
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\nperson concerned.
\nor
\nPlease refer to the attachment of property > attached vide above referred
\norder to safeguard the interest of revenue in the proceedings launched against the person.
\nNow, there is no such proceedings pending against the defaulting person which warrants the
\nattachment of the said property. Therefore, the said property may be restored to the person
\nconcerned.
\nCopy to –
\n70
\nSignature
\nName
\nDesignation
\n\u00ce\u00a4\u00ce\u00bf
\nThe Liquidator\/Receiver,
\nName of the taxable person:
\nGSTIN:
\nDemand order no.:
\nDate:
\nFORMGST DRC-24
\n[See rule 160]
\nPeriod:
\nIntimation to Liquidator for recovery of amount
\nThis has reference to your letter >, giving intimation of your
\nappointment as liquidator for the > holding >. In this
\nconnection, it is informed that the said company owes \/ likely to owe the following amount to
\nthe State Central Government:
\nCurrent\/Anticipated Demand
\n(Amount in Rs.)
\nAct
\nTax
\nInterest Penalty
\nOther Dues
\nTotal Ar<\/p>\n
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\ndisposal of appeal or revision. The revised amount of demand after giving effect of appeal \/
\nrevision is given below:
\nFinancial year:
\n(Amount in Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nOther Dues
\nTotal Arrears
\n1
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState \/ UT tax
\nIntegrated tax
\nCess
\nPlace:
\nDate:
\n72
\nSignature
\nName
\nDesignation
\nFORM GST CPD-01
\n[See rule 162(1)]
\nApplication for Compounding of Offence
\nGSTIN\/Temporary ID
\nAddress
\n1.
\n2.
\nName of the applicant
\n3.
\n4.
\n5.
\nThe violation of provisions of the Act for which
\nprosecution is instituted or contemplated
\nDetails of adjudication order\/notice
\nReference Number
\nDate
\n6.
\nTax
\nInterest
\nPenalty
\nFine, if any
\nBrief facts of the case and particulars of the offence (s)
\ncharged:
\n7.
\nWhether this is the first offence under the Act
\n8.
\nIf answer to 7 is in the negative, the details of previous
\ncases
\n9.
\nWhether any proceedings for the same or any other offence
\nare contemplated under any other law.
\n10. If answer to 9 is in the affirmative, the deta<\/p>\n
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