The West Bengal Goods and Services Tax (Third Amendment) Rules, 2017.
1221-F.T. Dated:- 6-7-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION
\nNo. 1221-F.T.
\nDated Howrah, the 6th day of July, 2017
\nIn exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the West Bengal 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. In the West Bengal Goods and Services Tax Rules, 2017,
\n(i) in rule 44,-
\n(a) in sub-rule (2), for the words “integrated tax and State tax”, the words “State tax, central tax, Union territory tax and integrated tax” sh<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n FD-11 to the 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 ection 140,” shall be inserted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r 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 ction (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 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 Ordinance 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hed decree, and credit the net proceeds for settlement of the amount recoverable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 property, wholly or to such extent as he thinks fit, from attachment or distraint. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n onsidered to be non-competitive due to lack of adequate participation or due to low bids. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of other movable property, to the person in possession of the same. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd Services Tax Act, 2017 and the rules made thereunder; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n b-rule (2) shall not be allowed where- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t and recording the grounds of such rejection. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s balance in Electronic Cash ledger = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d on goods or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n axable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GAZETTE, EXTRAORDINARY, JULY 06, 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n otal TIPFOTotal TIPFO Total = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n efund sanctioned to you has been completely adjusted against outstanding demands as per details = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unt: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n held and firmly bound to the President of India = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ance of an act in which = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n seize and produce the same forthwith = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mission of the undersigned. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n.dated.. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e of such goods or things = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n there from. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Y, JULY 06, 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Rs………. and interest thereon and admissible expenditure incurred on the recovery process in accordance = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Sr. No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3 bearing reference no. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the recovery process in accordance = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er no.: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n connection, you are allowed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nstitution\/Immovable property registering authority) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or Revision or any other proceeding – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ffence = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The West Bengal Goods and Services Tax (Third Amendment) Rules, 2017.1221-F.T. Dated:- 6-7-2017 West Bengal SGSTGST – StatesWest Bengal SGSTWest Bengal SGSTGOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1221-F.T. Dated Howrah, the 6th day of July, 2017 In exercise of the powers conferred by section 164 of the West Bengal Goods and Services … Continue reading “The West Bengal 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-6960","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6960","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=6960"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6960\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
\n (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
\n(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
\n(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered <\/p>\n
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\n(b) after sub-rule (3), the figures, words, brackets and letter “2. Rule 117(4)(a) to read as follows:”, shall be omitted;
\n(vii) in rule 119, in the heading, for the word “agent”, the word “job-worker” shall be substituted;
\n(viii) after rule 138, the following shall be inserted, namely:-
\nCHAPTER – 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 authorization in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-<\/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 State tax and central tax and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
\n(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
\n141<\/p>\n
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\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, specifying therein the details of the amount payable.
\n(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
\n(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74<\/p>\n
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\nExplanation.-For the purposes of this rule, “specified officer” shall mean any officer of the State Government or the Central 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 State Government or the Central Government or the Government of a Union territory or a local authority.
\n144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provi<\/p>\n
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\n(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
\n(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate<\/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 in the custody of any Court, shall be attached in the manner provided in rule 151.
\n(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place <\/p>\n
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\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
\nProvided that where the goods are of perishable or hazardous na<\/p>\n
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\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12<\/p>\n
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\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 assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
\n151. Attachm<\/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 the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint<\/p>\n
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\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 proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
\n157. Recovery from <\/p>\n
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\n(a) the taxable person has already defaulted on the payment of any amount under the Ordinance or the Integrated Goods and Services Tax Act, 2017 or the Central 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 Ordinance or the Integrated Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
\n159. Provisional attachment of property.-(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
\n(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Tran<\/p>\n
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\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
\n160. Recovery from company in liquidation.-Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Ordinance in FORM GST DRC -24.
\n161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
\nCHAPTER – XIX
\nOffences and Penalties
\n162. Procedure for compounding of offences.-(1)An applicant may, either before or after th<\/p>\n
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\n(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears <\/p>\n
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\nb.
\nExports of services- With payment of Tax
\nExports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\nOn account of assessment\/provisional assessment\/ appeal\/ any other order
\nC.
\nd.
\ni.
\nSelect the type of Order:
\nAssessment\/Provisional Assessment\/Appeal\/ Others
\nii.
\nMention the following details:
\n1.
\nOrder No.
\n2.
\nOrder Date
\n3.
\nOrder Issuing Authority
\n4.
\nPayment Reference No. (of the amount to be claimed as refund)
\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)
\ne.
\nITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
\nf.
\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. Recipient of Deemed Exports
\n10
\n8.
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\n[PARTI
\ng.
\nRefund of accumulated ITC on account of supplies made to SEZ unit\/ SEZ Developer
\nh.
\nTa<\/p>\n
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\nservices used for making nil rated or fully exempt supplies.
\nSignature
\nName
\n–
\nDesignation Status
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of
\nthe input tax credit of the tax paid by the applicant, covered under this refund claim.
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\n11
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id
\nsolemnly affirm and certify that
\nin respect of the refund amounting to Rs. \u2014 with respect to the tax, interest, or any other amount for the period
\nfrom to, claimed in the refund application, the incidence of such tax and interest has not been passed on to
\nany other person.
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause
\n(b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..)
\n10. Verification
\nI\/We hereby solemnly affirm<\/p>\n
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\nvalue
\nSupplier
\nNo
\nDate Value
\n1
\n2
\n3
\n4
\n5
\n7
\n8
\n9 10
\n11
\n12
\n13
\n14
\n15
\n16
\nNote -The data shall be auto- populated from GSTR-1 and GSTR-2
\nStatement 2
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\n1.
\nGSTIN
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nof
\nrecipient No. Date Value
\nSAC
\nRate Taxable value Amt.
\nNo.
\nDate
\nAmended
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nDebit Note
\nIntegrated
\nCredit Note
\nIntegrated
\nNet Integrated
\nTax
\n(If any)
\n1
\n2 3
\n4
\n5
\n6
\n7
\n\u00e2\u02c6\u017e
\n9
\n10
\n11
\n12
\nTax \/
\nAmended
\nTax\/
\nAmended
\n(If any)
\n13
\n=
\n(11\/8)+12-13
\n14
\nRefund Type: Exports of services with payment of tax
\n(GSTR- 1: Table 6A and Table 9)
\n6A. Exports
\nBRC\/ FIRC details are mandatory- in case of services
\n[PART I
\nRefund Type: Export without payment of Tax-Accumulated ITC
\n(GSTR-1: Table 6A)
\nStatement 3
\nShipping bill\/Bill of
\nIntegrated Tax
\nEGM Details
\nBRC\/FIRC
\nPART I]
\nrecipient
\nexport
\nNo. Date
\nValue
\nGoods\/ HSN\/ UQC QTY
\nServices SAC
\nNo.
\nDate
\nPort
\nCode
\nRate Taxable Amt.
\nRef No.
\nDate
\nNo.
\nDate
\nvalue
\n(G\/S)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated Tax\/ Integrated Tax\/ Tax =(12\/7) +
\nAmended (If
\nTax) (If
\nany)
\nAmended (If
\nany)
\n13-14
\nAny)
\n1
\n2
\n3
\n5
\n6
\n7
\n9 10
\n11
\n12
\n13
\n14
\n15
\n(GSTR-5: Table 5 and Table 8)
\n[PART I
\nStatement 5
\nRecipient of Deemed exports etc.
\nPART I]
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\ngrated Tax
\nTax) (If Amended
\n(If any) 7)+18-|
\n19
\nAny) (If any)
\nGST
\nInvoice details
\nIN
\nof
\nRate Tax-
\nable
\nvalue
\nAmount of Tax
\nPlace of Whether
\nAmount of ITC available
\nAmen
\nDebit
\nsupply input or
\nded
\nCredit
\nNote Note ITC Inte-
\nNet
\n(Name of input
\nValue
\nITC Integrated grated
\nsup-
\n(ITC Inte-
\nplier
\nInte-
\ngrated
\nTax \/ Tax
\nAmended (17\/
\n=
\n(GSTR-2 Table 3 and Table 6)
\nState) service\/
\nCapital
\ngoods
\n(incl plant
\nand
\nmachin-
\nery)\/
\nIneligible
\nfor ITC
\nNo. Date
\nValue
\nInte-
\ngrated
\ntax
\nCentral
\nState\/
\nCess
\nTax
\nUT Tax
\nInte-
\nCentral State\/ Cess
\ngrated
\nTax
\nTax
\nUT Tax
\n1
\n2
\n3 4
\n5 6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n$ 14
\n15
\n16
\n17
\n18
\n19
\n20
\n20
\n15
\nStatement 6:
\nRefund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCess
\n[PART I
\n17
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\nAnnexure-2
\nCertificate
\nThis is to certify that in respect of the refund amounting to INR >
\n(Applicant's Name) GSTIN\/ Temporary ID-
\n(in words) claimed by M\/s –
\nfor the tax period , the incidence of tax
\nand interest, has not been passed on to any other person. This certificate is based on the examination of the Books of
\nAccounts, and other relevant records and Returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause
\n(c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Ordinance.
\nFORM-GST-RFD-02
\n[See rules 90(1), 90(2) and 95(2)]
\nAcknowledgment
\nYour application for refund is hereby acknowledged against
\nAcknowledgement Number
\nDate of Acknowledg<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10% of the amount claimed as refund
\n(to be sanctioned later)
\nE:
\n111.
\nBalance amount (i-ii)
\niv.
\nV.
\nAmount of refund sanctioned
\nBank Details
\nBank Account No. as per application
\nvi.
\nName of the Bank
\nvii.
\nAddress of the Bank\/Branch
\nviii.
\nIFSC
\nix.
\nMICR
\nDate:
\nPlace:
\nCentral Tax State \/UT Tax Integrated Tax Cess
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\n19
\nPayment Advice No: –
\nFORM-GST-RFD-05
\n[See rule 91(3), 92(4), 92(5) & 94]
\nTo PAO\/ Treasury\/ RBI\/ Bank
\nRefund Sanction Order No.
\nOrder Date….
\nName:
\nRefund Amount (as per Order):
\nDescription
\nIntegrated Tax
\nPayment Advice
\nCentral Tax
\nState\/ UT tax
\nDate
\nCess
\nNet Refund
\nTIPFO Total TIPFO Total TIPFO Total TIPFO Total
\namount
\nsanctioned
\nInterest on
\ndelayed Refund
\nTotal
\nNote 'T' stands Tax; \u2018I' stands for Interest; \u2018P' stands for Penalty; 'F' stands for Fee and \u2018O' stands for Others
\nDetails of the Bank
\nTo
\ni.
\nBank Account no as per application
\nii.
\nName of the B<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\n21
\n4. Gross amount
\nto be paid (1-2-3)
\n5. Amount
\nadjusted against
\noutstanding
\ndemand (if any)
\nunder the existing
\nlaw or under
\nthe Ordinance.
\nDemand Order
\nNo……
\ndate…….
\nAct\/Ordinance
\nPeriod
\n6. Net amount to
\nbe paid
\nTIPFOTotal TIPFOTotal TIPFOTotal TIPFO Total
\nNote 'T' stands Tax; \u2018'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and \u2018O' stands for Others
\n* Strike out whichever is not applicable
\n1.
\nI hereby sanction an amount of INR
\nsection 54) of the Ordinance \/under section 56 of the Ordinance @
\nto M\/s
\nhaving GSTIN
\nunder sub-section (5) of
\n@Strike out whichever is not applicable
\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 recovery of arrears as specified at serial number 5 of the Table above;
\n(c) an amount of -rupees is to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbelow:
\nRefund Calculation
\ni.
\nAmount of Refund claimed
\nii.
\nNet Refund Sanctioned on Provisional
\nBasis (Order No…date)
\nE:
\n111.
\nRefund amount inadmissible rejected
\n>
\niv.
\nRefund admissible (i-ii-iii)
\nV.
\nRefund adjusted against outstanding
\ndemand (as per order no.) under existing
\nlaw or under this law. Demand Order
\nNo. date ..
\nvi. Balance amount of refund
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/UT
\nTax
\nCess
\nNil
\nNil
\nNil
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is completely adjusted against the
\noutstanding demand under this Ordinance \/ under the existing law. This application stands disposed as per provisions
\nunder sub-section (…) of Section (…) of the Ordinance.
\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
\namount of refund sanctioned to you has <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na. Bank Account Number
\nb.
\nBank Account Type
\nC.
\nName of the Bank
\nd.
\nName of the Account Holder\/Operator
\ne.
\nAddress of Bank Branch
\nf.
\nIFSC
\ng.
\nMICR
\nAmount
\n24
\n24
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\n[PARTI
\n7.
\n8.
\nReference number and date of furnishing FORM GSTR-11
\nVerification
\nI
\nas an authorised representative of > hereby
\nsolemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial Institution and
\nOrganization, Consulate or Embassy of foreign countries\/ any other person\/ class of persons specified\/
\nnotified by the Government.
\nDate:
\nPlace:
\nFORM GST RFD-11
\nSignature of Authorised Signatory:
\nName:
\nDesignation\/Status
\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
\n4. Details of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(hereinafter called \u201cthe President\u201d) in the sum of…
\nrupees to be paid to the President for which payment
\nwill and truly to be made.
\nI\/We jointly and severally bind myself\/ourselves and my\/our respective heirs\/ executors\/ administrators\/ legal repre-
\nsentatives\/successors and assigns by these presents; Dated this
\nday of \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..;
\nWHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out
\nof India 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-
\nsection (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
\nof………..
\nsu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe public are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nSignature(s) of obligor(s).
\nOccupation
\nOccupation
\nAccepted by me this..
\n.day of
\n(month)…
\n…of
\n(year)
\n….. (Designation)
\nfor and on behalf of the President of India.”.
\nLetter of Undertaking for export of goods or services without payment of integrated tax
\n(See rule 964)
\nTo
\nThe President of India (hereinafter called the “President”), acting through the proper officer
\nof…
\n(address of the registered person) having Goods &
\nhereinafter called \u201cthe undertaker(s)”
\nday of
\nto the President
\nI\/We
\nServices Tax Identification Number No.
\nincluding my\/our respective heirs, executors\/ administrators, legal representatives\/successors and assigns by these
\npresents, hereby jointly and severally undertake on this
\n(a) to export the goods or services supplied without payment of int<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n..(year)
\n(Designation)
\nfor and on behalf of the President of India
\nFORM GST INS-1
\nAUTHORISATION FOR INSPECTION OR SEARCH
\n[See rule 139 (1)]
\n(Name and Designation of officer)
\nWhereas information has been presented before me and I have reasons to believe that\u20ac\u2022
\nA.
\nM\/s.
\nhas suppressed transactions relating to supply of goods and\/or services
\n\u00e2\u02dc\u0090 \u00e2\u02dc\u0090 \u00e2\u02dc\u0090 \u00e2\u02dc\u0090
\nhas suppressed transactions relating to the stock of goods in hand,
\nhas claimed input tax credit in excess of his entitlement under the Ordinance
\nhas claimed refund in excess of his entitlement under the Ordinance has indulged in contravention of the
\nprovisions of this Ordinance or rules made thereunder to evade tax under this Ordinance;
\nOR
\nis engaged in the business of transporting goods that have escaped payment of tax
\nis an owner or operator of a warehouse or a godown or a place where goods that have escaped payment of tax
\nhave been stored
\nhas kept accounts or goods in such a manner as is likely to cause evasion <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbefore me for further action under the Ordinance and rules made thereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the questions relevant to
\ninspection\/search operations, making of false statement or providing false evidence is punishable with imprisonment
\nand\/or fine under the Ordinance read with section 179, 181, 191 and 418 of the Indian Penal Code.
\nGiven under my hand & seal this
\nday of
\n(month) 20…. (year). Valid for
\nday(s).
\nSeal
\nPlace
\nDesignation & Signature of the Inspection Officer\/s
\n(i)
\n(ii)
\nSignature, Name and designation of the
\nissuing authority Name,
\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 67 was conducted by me on
\nAM\/PM in the following premise(s):
\nat
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1.
\n>
\n2.
\n>
\nand on scrutiny o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nName and Designation of the Officer
\nDate:
\nSignature of the Witnesses
\nTo:
\nSr. No.
\n1.
\n2.
\n>
\nName and address
\nFORM GST INS-03
\nORDER OF PROHIBITION
\n[See rule 139(4)]
\nSignature
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section 67 was conducted on
\nAM\/PM in the following premise(s):
\nat
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1.
\n>
\n2.
\n>
\nand on scrutiny of the books of accounts, registers, documents \/ papers and goods found during the inspection\/search,
\nI have reasons to believe that certain goods liable to confiscation and\/or documents and\/or books and\/or things useful
\nfor or relevant to proceedings under this Ordinance are secreted in place(s) mentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby order that you
\nshall not\/shall not cause to remove, part with, or otherwise deal with the goods exc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhaving value
\n.rupees involving an amount of tax of
\nrupees. On my request the goods have been permitted to be released provisionally by the proper
\n.rupees and a security of
\n.rupees against
\nofficer on execution of the bond of value
\nwhich cash\/bank guarantee has been furnished in favour of the President\/ Governor; and
\nWHEREAS I undertake to produce the said goods released provisionally to me as and when required by the proper
\nofficer duly authorized under the Ordinance.
\nAnd if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten
\ndays of the date of demand thereof being made in writing by the said proper officer, this obligation shall be void.
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force:
\nAND the President\/Governor shall, at his option, be competent to make good all the losses and damages from the
\namount of the security deposit or by endorsing his<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe amount of tax, interest and penalty that is or may become payable has been paid, I hereby order the above
\nmentioned goods be released forth with.
\nPlace:
\nDate:
\nName and Designation of the Officer
\nTo:
\n>
\nFORM GST DRC – 01
\n[See rule 142(1)]
\nReference No :
\nTo
\nTax Period
\nGSTIN\/ID
\nName
\nAddress
\nSection sub-section under which SCN is being issued –
\nSCN Reference No.
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\nF.Y.
\nDate
\nSummary of Show Cause Notice
\nDate:
\nAct –
\n(Amount in Rs.)
\nSr. No. Tax Period
\nAct
\n2
\nPlace of supply
\n(name of State)
\n4
\nTax \/ Cess
\nOthers
\nTotal
\n5
\n6
\n7
\n1
\nTotal
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\n31
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nFORM GST DRC -02
\n[See rule 142(1)(b)]
\nSCN Ref. No.
\nStatement Ref. No.
\nSection \/sub-section under which statement is being issued –
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\nSummary of Statement
\nDate:
\nDate:
\nDate:
\n(Amount in Rs.)
\nSr. No. Tax Period
\nAct
\nPlace of sup<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReference No:
\nTo
\nFORM GST DRC – 04
\n[See rule 142(2)]
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status
\nDate
\nDate:
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nARN-
\nF.Y.
\nDate –
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid
\nand for the reasons stated therein.
\nCopy to –
\nReference No :
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nSCN –
\nARN-
\nSignature
\nName
\nDesignation
\nFORM GST DRC-05
\n[See rule 142(3)]
\nDate:
\nF.Y.
\nDate –
\nDate –
\nIntimation of conclusion of proceedings
\nThis has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues
\nmentioned in the notice along with applicable interest and penalty in accordance with the provisions of section \u20ac\u2022, the
\nproceedings initiated vide the said notice are hereby concluded.
\nSignature
\nName
\nDesignation
\nPART I
\nCopy to
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\nFORM GST DR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[PARTI
\n5.
\nAmount deposited
\nSr. No.
\nTax Period
\nAct
\nTax\/ Cess
\nInterest
\nPenalty
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nTotal
\nCopy to
\nReference No.:
\nFORM GST DRC – 08
\n[See rule 142(7)]
\nSignature
\nName
\nDesignation
\nDate:
\nRectification of Order
\nPreamble > (Applicable for orders only)
\nParticulars of original order
\nTax period, if any
\nSection under which order is passed
\nOrder no.
\nProvision assessment order no., if any
\nARN, if applied for rectification
\nDate of issue
\nOrder date
\nDate of ARN
\nYour application for rectification of the order referred to above has been found to be satisfactory;
\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. No.
\nTax rate
\nTurnover Place of supply Act
\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 under:
\n>
\nTo
\n(GSTIN\/ID)
\n-Name
\n(Address)
\nCopy to
\nPART I
\nTHE KOLKA<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwith the provisions of section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The
\nsale will be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so
\nfar as they have been ascertained, are those specified in the Schedule against each lot.
\n36
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\nThe auction will be held on
\nauction, the sale will be stopped.
\n[PARTI
\nat…. AM\/PM. In the event the entire amount due is paid before the date of
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper officer\/specified officer
\nand in default of payment, the goods shall be again put up for auction and resold.
\nPlace:
\nDate:
\nTo,
\nSerial No.
\n1
\nSchedule
\nDescription of goods
\n2
\nFORM GST DRC \u2013 11
\n[See rule 144(5) & 147(12)]
\nN<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\nName of the Company
\nQuantity
\n2
\n3
\nValue
\n4
\n10
\nhave been sold to
\n.at.
\nfor recovery of rupees
\nin accordance with the provisions of section
\nCGST\/IGST\/CESS>> Act\/ Ordinance and rules made thereunder on
\n..in public auction of the goods held
\n79(1)(b)\/(d) of the > Act by > holding > who has failed to make
\npayment of such amount; and\/or
\nIt is observed that a sum of rupees
\nis due or may become due to the said taxable person from you; or
\nfor or on account of the said person.
\nIt is observed that you hold or are likely to hold a sum of rupees
\nYou are hereby directed to pay a sum of rupees
\nto the Government forthwith or upon the money becoming
\ndue or being held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the
\nOrdinance.
\nPlease note that any payment made by you in compliance of this notice will be deemed under section 79 of the Ordinance
\nto have been made under the authority of the said taxable person and the certificate from the government i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nyou have discharged your liability by making a payment of Rs.
\ndated
\nfor the defaulter named below:
\nGSTIN
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nThis certificate will constitute a good and sufficient discharge of your liability to above mentioned defaulter to the extent
\nof the amount specified in the certificate.
\nPlace:
\nDate:
\nTo
\nFORM GST DRC-15
\n[See rule 146]
\nSignature
\nName
\nDesignation
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE
\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
\n..(name of defaulter) in Suit No..
\nperson. However, the said person is liable to pay a sum of rupees
\nCGST\/IGST\/CESS>> Act vide order number
\ndated
\n20……. by
\nof 20…, a sum of rupees
\nis payable to the said
\nunder the provisions of the> Act.
\nThe immovable goods mentioned in the Table below are, therefore, attached and wil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwith the provisions of section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots specified in the Schedule. The sale will
\nbe of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as
\nthey have been ascertained, are those specified in the Schedule against each lot.
\nIn the absence of any order of postponement, the auction will be held on..
\nat..
\nauction will be cancelled.
\n..(date)
\n.A.M\/P.M. In the event the entire amount due is paid before the issuance of notice, the
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper officer\/specified officer and
\nin default of payment, the goods shall be again put up for auction and resold.
\nSerial No.
\n1
\nSchedule (Movable)
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nName of
\nRoad
\nNo.
\nFlat No.
\nthe
\nPremises
\nStreet
\nLocality District
\n\/Village
\nSt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReference number of recovery:
\nPeriod:
\nDesignation
\nFORM GST DRC – 19
\n[See rule 156]
\nDate:
\nDate:
\nApplication to the Magistrate for Recovery as Fine
\nA sum of Rs. >is recoverable from > holding > on account of tax,
\ninterest and penalty payable under the provisions of the Ordinance. You are requested to kindly recover such amount in
\naccordance with the provisions of clause (f) of sub-section (1) of section 79 of the Ordinance as if it were a fine
\nimposed by a Magistrate.
\nDescription
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nDate:
\nDetails of Amount
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nSignature
\nName
\nDesignation
\n42
\n42
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\nFORM GST DRC – 20
\n[See rule 158(1)]
\nApplication for Deferred Payment\/ Payment in Installments
\n1.
\nName of the taxable person-
\n2.
\nGSTIN –
\n3.
\nPeriod
\n[PARTI
\nIn accordance with the provisions of section 80 of the Ordinance, I request you to allow me extension of time upto
\nfor payment of tax\/ other dues or to a<\/p>\n
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\nto pay tax and other dues by(date) or in this connection you are allowed to pay the tax and other dues amounting
\nmonthly instalments.
\nto rupees
\nin
\nOR
\nThis has reference to your above referred application, filed under section 80 of the Ordinance. Your application for
\ndeferred payment \/ payment of tax\/other dues in instalments has been examined and it has not been found possible to
\naccede to your request for the following reasons:
\nReasons for rejection
\nPlace:
\nDate:
\nReference No.:
\nTo
\nName
\nAddress
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 22
\n[See rule 159(1)]
\nDate:
\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(address) bearing registration number as
\nunder the > Act\/ Ordinance. Proceedings have been launched against the aforesaid taxable person
\nunder section > of the said Act\/ Ordinance to determine the tax or any other amount due from the said perso<\/p>\n
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\nOrder reference No. –
\nDate:
\nRestoration of provisionally attached property \/ bank account under section 83
\nPlease refer to the attachment of > account in your>
\nhaving account no.
\nattached vide above referred order, to safeguard the interest of revenue in the
\nproceedings launched against the person. Now, there is no such proceedings pending against the defaulting person
\nwhich warrants the attachment of the said accounts. Therefore, the said account may now be restored to the person
\nconcerned.
\nor
\nPlease refer to the attachment of property > attached vide above referred order to safeguard the interest
\nof revenue in the proceedings launched against the person. Now, there is no such proceedings pending against the
\ndefaulting person which warrants the attachment of the said property. Therefore, the said property may be restored to
\nthe person concerned.
\nPlace:
\nSignature
\nDate:
\nCopy to
\nTo
\nThe Liquidator\/Receiver,
\nName of the taxable person:
\nG<\/p>\n
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\nContinuation of Recovery Proceedings
\nDate:
\nDate:
\nDate:
\nThis has reference to the initiation of recovery proceedings against you vide above referred recovery reference number
\nfor a sum of Rs….
\nThe Appellate \/Revisional authority\/Court
\n-dated
\n> has enhanced\/reduced the
\ndues covered by the above mentioned demand order No..
\n.dated…
\n.vide order no.
\nand the dues now stands at Rs..
\n.The recovery of enhanced\/reduced amount of Rs..
\nstands continued from the stage at which the recovery proceedings stood immediately before disposal of appeal or
\nrevision. The revised amount of demand after giving effect of appeal \/ revision is given below:
\nFinancial year:
\n(Amount in Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nOther Dues
\nTotal Arrears
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState \/ UT tax
\nIntegrated tax
\nCess
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n46
\n46
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\n[PARTI
\n1.
\n2.
\n3.
\n4.
\n5.
\n6.
\n7.
\n8.
\n9.
\n10.
\nGSTIN\/Temporary ID
\nName of the applicant
\nAddress<\/p>\n
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\nThis has reference to your application referred to above. Your application has been examined in the department
\nand the findings are as recorded below:
\n>
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of the of-
\nfences stated in column (2) of the table below on payment compounding amount indicated in column (3):
\nPART I
\nSr. No.
\n(1)
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, JULY 06, 2017
\nOffence
\n(2)
\nCompounding amount (Rs.)
\n(3)
\n47
\nNote: In case the offence committed by the taxable person falls in more than one category specified in Column (2), the
\ncompounding amount shall be the amount specified in column (3), which is the maximum of the amounts specified
\nagainst the categories in which the offence sought to be compounded can be categorized.
\nYou are hereby directed to pay the aforesaid compounding amount by
\n(date) and on payment of the
\ncompounding amount, you will be granted immunity from prosecution for the offences listed in column (2)<\/p>\n
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