The Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2017.
GO.Ms. No. 288 Dated:- 12-7-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
REVENUE DEPARTMENT
\n(Commercial Taxes-Il)
\nTHE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017-NOTIFYING CERTAN RULES AND TO AMEND CERTAIN NOTIFIED RULES.
\n[GO.Ms. No.288, Revenue (Commercial Taxes-Il), 12th July, 2017.]
\nIn exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Andhra Pradesh 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 Andhra Pradesh Goods and Services Tax Rules, 2017,
\n=============
\nDocument 1Registered No. HSE-49\/2016
\nGOVERNME
\nOF ANDHR
\nRA PR<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o force with effect from the 1st day of July, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n id system. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 73 or, as the case may be, tax, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cified officer” shall mean any officer of the Central Government = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nsfer the possession of the said goods to the successful bidder and issue a certificate in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to such movable and immovable property as may be required for the recovery of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fy the amount of pre-bid deposit to be furnished in the manner specified by such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , in the possession of the defaulter = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n days.-No sale under the rules under the provision of this chapter shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or Public Officer, the proper officer shall send the order of attachment to such court = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for which the recovery process is on; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n filing the objection, release the said property by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rest and penalty liable to be paid have been paid = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ITC accumulated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n AORDINARY = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated from GSTR-1 and GSTR-2. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Net Integrated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g to INR > = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -ii) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n above and the remaining amount of -rupees is to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n due to the following reasons: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n king = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n obligor and his representative observe all the provisions of the Act in respect of export = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mises detailed herein below = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd\/or documents and\/or books and\/or things useful for or relevant to proceedings under this = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nPlace: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n signed the dayhereinbefore written = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ncluded. Signature = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is rectified in exercise of the powers conferred under section 161 as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n again put up for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the > Act by > holding > who has failed to make payment of such amount; and\/or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TRAORDINARY = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n STIN …….under A sum of Rs. >is recoverable from > holding = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n > = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the said account or any other account operated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate \/ UT tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2017 (Act No.16 of 2017), the Government hereby makes the following amendment to the Andhra Pradesh = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntained in FORM GSTR-1 furnished on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lowing shall be added, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of a bond for the value of the goods in FORM GST INS-04 and furnishing of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mmary thereof = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n de thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ayment of the full amount, as the case may be. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -(1)The proper officer shall prepare a list of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n said broker shall deposit to the Government so much of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or partly on his own account and partly = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n purchase by officer.-No officer or other person having any duty to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the amount of his debt to the proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s made thereunder; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n NDHRA PRADESH GAZETTE EXTRAORDINARY = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lication. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Interest = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gnature = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Name = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Integrated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eturn Date of filing return = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o your above mentioned application for refund, the following amount is sanctioned to you on a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o be paid to the bank account specified by him in his application; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tion (…) of Section (…) of the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n thorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ommissioner has required the obligor to furnish bank guarantee for an amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ators, legal representatives\/successors and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at have = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a place\/places of business\/premises belonging to: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n me under sub-section (2) of section 67, I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion, the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n T DRC -02 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s Signature = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n atisfactory; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eld on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n DRC-13 bearing reference no. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lit District Stat = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ORDINARY A sum of Rs. >is<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nUpload Document = = = = = = = =<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.
\nIn the Andhra Pradesh Goods and Services Tax Rules, 2017,
\n(i)
\nin rule 44,
\n(a)
\nin sub-rule (2), for the words “integrated tax and state tax”, the words “central tax,
\nState tax, Union territory tax and integrated tax” shall be substituted;
\n(b)
\n(ii)
\n(iii)
\nin sub-rule (6), for the words and letters “IGST and CGST”, the words “central tax,
\nState tax, Union territory tax and integrated tax” shall be substituted;
\nin rule 96,
\n(a) in sub-rule(1), in clause (b), and
\n(b) in sub-rule (3),
\nafter the words, figures and letters “FORM GSTR 3”, the words and figures “or FORM
\nGSTR-3B, as the case may be;” shall be inserted;
\nafter rule 96, the following rule shall be inserted, namely:-
\n“96-A.Refund of integrated tax paid on export of goods or services under bond or Letter
\nof Undertaking.- (1)Any registered person availing the option to supply goods or services for
\nexport without payment of integrated tax shall furnish, prior to export, a bond or a Le<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) Where the goods are not exported within the time specified in sub-rule (1) and the
\nregistered person fails to pay the amount mentioned in the said sub-rule, the export as allowed
\nunder bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall
\nbe recovered from the registered person in accordance with the provisions of section 79.
\n(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of
\nsub-rule (3) shall be restored immediately when the registered person pays the amount due.
\n(5) The Chief Commissioner, by way of notification, may specify the conditions and
\nsafeguards under which a Letter of Undertaking may be furnished in place of a bond.
\n(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated
\nsupply of goods or services or both to a Special Economic Zone developer or a Special
\nEconomic Zone unit without payment of integrated tax.”;
\nin rule 103, the word 'Chief' before the word 'Comm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nissue an authorisation in FORM GST INS-01authorising any other officer subordinate to him to conduct the
\ninspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the
\nproper officer or anauthorised officer shall make an order of seizure in FORM GST INS-02.
\n(3) The proper officer or anauthorised officer may entrust upon the the owner or the custodian of goods, from
\nwhose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said
\nperson shall not remove, part with, or otherwise deal with the goods or things except with the previous
\npermission of such officer.
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n(4) Where it is not practicable to seize any such goods, the pr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess,
\nif 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
\nappointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the
\ntax, interest and penalty and fine, if any, payable in respect of such goods.
\n141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or
\nhazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or
\nthings or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever
\nis lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-
\n05, on proof of payment.
\n(2)
\nWhere the taxable person<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninterest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper
\nofficer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement,
\naccepting 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
\nor, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the
\nservice of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST
\nDRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in
\nrespect of the said notice.
\n4
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\n(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section
\n(3) of section 76 shall be in FORM GST DRC-06.
\n(5)A summary of the o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation
\nor a company owned or controlled, wholly or partly, by the Central Government or a State Government or the
\nGovernment 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
\ndefaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of
\nclause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market
\nvalue of such goods and proceed to sell only so much of the goods as may be required for recovering the amount
\npayable along with the administrative expenditure incurred on the recovery process.
\n(2)The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be
\nissued in FORM GST DRC-10 clearly<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of
\nrecovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction
\nand 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
\nis considered to be non-competitive due to lack of adequate participation or due to low bids.
\n145.
\nRecovery from a third person.-(1)The proper officer may serve upon a person referred to in clause (c)
\nof sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice in FORM GST
\nDRC-13 directing him to deposit the amount specified in the notice.
\n(2)Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the
\nproper officer shall issue a certifi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namount due:
\nProvided that the attachment of any property in a debt not secured by a negotiable instrument, a share
\nin a corporation, or other movable property not in the possession of the defaulter except for property deposited
\nin, 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
\nAuthority or Transport Authority or any such Authority to place encumbrance on the said movable or
\nimmovable property, which shall be removed only on the written instructions from the proper officer to that
\neffect.
\n(3)Where the property subject to the attachment or distraint under sub-rule (1) is-
\n(a) an immovable property, the order of attachment or distraint shall be affixed on the said property and
\nshall remain affixed till the confirmation of sale;
\n(b)a movable property, the proper off<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful
\nbidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may
\nbe.
\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
\nthe date of issue of the notice referred to in sub-rule (4):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses of keeping
\nthem in custody are likely to exceed their value, the proper officer may sell them forthwith.
\n(8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any
\nproperty on the ground that such property is not liable to such attachment or distraint, the proper officer shall
\ninvestigate the claim or objection and may postpone the sale for such time as he may deem fit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nas his own property and not on account of any other person, or was in the possession of some other person in
\ntrust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject
\nthe 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
\nmake the payment within a period of fifteen days from the date of such notice and after the said payment is
\nmade, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer,
\nthe details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in
\nthe property shall be deemed to be transferred to such bidder:
\nProvidedthat where the highest bid is made by more than one person and one of them is a co-owner of
\nthe property, he shall be deemed to be the successful bidder.
\n(13) A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntake place on a Sunday or other general holidays recognized by the Government or on any day which has been
\nnotified by the Government to be a holiday for the area in which the sale is to take place.
\n150.
\nAssistance by police.-The proper officer may seek such assistance from the officer-in-charge of the
\njurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge
\nshall depute sufficient number of police officers for providing such assistance.
\n151.
\nAttachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a
\ncorporation, or other movable property not in the possession of the defaulter except for property deposited in, or
\nin the custody of any court shall be attached by a written order in FORM GST DRC-16prohibiting.-
\n(2)
\n(a) in the case of a debt, the creditor from recovering the debt and the debtor from making payment
\nthereof <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till
\nthe recovery of the amount payable.
\n153.
\nAttachment of interest in partnership.- (1) Where the property to be attached consists of an interest
\nof the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the
\nshare of such partner in the partnership property and profits with payment of the amount due under the
\ncertificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the
\nprofits, whether already declared or accruing, and of any other money which may become due to him in respect
\nof the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other
\norder as the circumstances of the case may require.
\n(2) The other partners shall be at liberty at any <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDRC-18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of
\nland revenue.
\n156.
\nRecovery through court.-Where an amount is to be recovered as if it were a fine imposed under the
\nCode of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate
\nMagistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC-
\n19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
\n157.
\nRecovery from surety.-Where any person has become surety for the amount due by the defaulter, he
\nmay be proceeded against under this Chapter as if he were the defaulter.
\n158.
\nPayment of tax and other amounts in instalments.-(1)On an application filed electronically by a
\ntaxable person, in FORM GST DRC- 20,seeking extension of time for the paymen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) the taxable person has not been allowed to make payment in instalments in the preceding financial
\nyear under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods
\nand 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.
\nProvisional attachment of property.-(1) Where the Chief Commissioner decides to attach any
\nproperty, including bank account in accordance with the provisions of section 83, he shall pass an order in
\nFORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
\n(2) The Chief Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or
\nTransport Authority or any such Authority to place encumbrance on the said movable or immovable property,
\nwhich shall be removed only on the written instructions from the Commissi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nan 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,
\nrelease such property by issuing an order in FORM GST DRC-23.
\n160.
\nRecovery from company in liquidation.-Where the company is under liquidation as specified in
\nsection 88, the Chief Commissioner shall notify the liquidator for the recovery of any amount representing tax,
\ninterest, penalty or any other amount due under the Act in FORM GST DRC -24.
\n161.
\nContinuation of certain recovery proceedings.-The order for the reduction or enhancement of any
\ndemand under section 84 shall be issued in FORM GST DRC-25.
\n162.
\nChapter – XIX
\nOffences and Penalties
\nProcedure for compounding of offences.-(1)An applicant may, either before or after the institution of
\nprosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Chief
\nCommissioner for compounding of an offence.
\n(2) On rece<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin the case for which the application has been made.
\n(6)
\nThe applicant shall, within a period of thirty days from the date of the receipt of the order
\nunder sub-rule (3), pay the compounding amount as ordered by the Chief Commissioner and shall
\nfurnish the proof of such payment to him.
\n(7)
\nIn case the applicant fails to pay the compounding amount within the time specified in sub-
\nrule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8)
\nImmunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Chief
\nCommissioner, if he is satisfied that such person had, in the course of the compounding proceedings,
\nconcealed any material particulars or had given false evidence. Thereupon such person may be tried for
\nthe offence with respect to which immunity was granted or for any other offence that appears to have
\nbeen committed by him in connection with the compounding proceedings and the provisions the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nd.
\ne.
\nOn account of assessment\/provisional assessment\/ appeal\/ any other order
\ni. Select the type of Order:
\nAssessment\/ Provisional Assessment\/ Appeal\/ Others
\nii. Mention the following details:
\n1. Order No.
\n2. Order Date
\n3. Order Issuing Authority
\n4. Payment Reference No. (of the amount to be claimed as refund)
\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)
\nITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
\nf. On 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. Supplies to SEZ Developer
\n3. Recipient of Deemed Exports
\nJuly 12, 2017]
\ng.
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\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. Tax paid on an intra-State supply whi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone
\ndeveloper has not availed of the input tax credit of the tax paid by the applicant, covered
\nunder this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id -, solemnly
\naffirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax,
\ninterest, or any other amount for the period fromto-, claimed in the refund application,
\nthe incidence of such tax and interest has not been passed on to any other person.
\n(This Declaration is not required to be furnished by applicants, who are claiming refund
\nunder clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of
\nsection 54..)
\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 decl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nStatement-2
\n14
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n1.
\nGSTIN
\nInvoice details
\nIntegrated Tax
\nBRC\/ FIRC
\nof
\nrecipien
\nSAC
\nNo.
\nDate
\nValue
\nRate
\nt
\nTaxable
\nvalue
\nAmt.
\nDate
\nNo.
\nAmended
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nDebit Note
\nCredit Note
\nIntegrated
\nTax\/
\nAmended
\n\/ Amended
\n(If any)
\nIntegrated Tax
\nNet Integrated
\nTax
\n= (11\/8)+12-13
\n1
\n2
\n3
\n4
\n6
\n7
\n8
\n10
\n11
\n(If any)
\n12
\n13
\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
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n15
\nGSTIN of
\nrecipient
\nNo.
\nDate Value
\nInvoice details
\nGoods\/
\nServices
\nHSN\/
\nUQC
\nQTY
\nNo.
\nShipping bill\/ Bill of export
\nDate
\nIntegrated Tax
\nEGM Details
\nBRC\/FIRC
\nPort Code
\nRate
\nTaxable Amt.
\nRef No.
\nDate
\nNo.
\nDate
\nSAC
\nvalue
\n(G\/S)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n6A. Exports
\nNote 1. Shipping Bill and EGM are <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax
\n= (12\/7)+13
\n-14
\n15
\n(GSTR-2: Table 3 and Table 6)
\nStatement 5
\nRecipient of Deemed exports etc.
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n17
\nGSTIN
\nInvoice details
\nRate Taxable
\nAmount of Tax
\nPlace
\nWhether
\nAmount of ITC available
\nAmended
\nDebit
\nCredit
\nvalue
\nof
\ninput or
\nValue
\nNote
\nNote
\nof
\nsupplier
\nsupply
\ninput
\nservice\/
\n(ITC
\nITC
\nITC
\n(Name
\nCapital
\nIntegrated Integrated
\nof
\ngoods (incl
\nTax)
\nTax \/
\nIntegrated
\nTax \/
\nState)
\nAmended
\nAmended
\nplant and
\nIntegrated Central
\nState\/ Cess
\n(If Any)
\nmachinery)\/
\nTax
\nTax
\n(If any)
\n(If any)
\nNo
\nDate
\nValue
\nIntegrated
\nCentral State\/
\nCESS
\ntax
\nTax
\nUT
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\nIneligible
\nUT
\nfor ITC
\nTax
\n19
\nStatement 6:
\nRefund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
\nOrder Details (issued in pursuance of Section 77 (1) and (2), if any:
\n18
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nOrder No:
\nOrder Date:
\nGSTIN\/
\nUIN
\nDetails of invoice covering transaction c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(in words) claimed by M\/s
\n (Applicant's Name) GSTIN\/ Temporary ID- for the tax period , the incidence of tax and
\ninterest, 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)
\nor clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n21
\nFORM-GST-RFD-02
\n[See rules90(1), 90(2) and 95(2)]
\nAcknowledgment
\nYour application for refund is hereby acknowledged against
\nAcknowledgement Number
\nDate of Acknowledgement
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdiction (tick appropriate)
\nCentre
\nState\/
\nUnion Terr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\niii.
\nAmount
\nof refund
\niv.
\nsanctioned
\nBank Details
\nBank Account No. as per
\nV.
\napplication
\nName of the Bank
\nvi.
\nAddress of the Bank
\nvii.
\n\/Branch
\nIFSC
\nviii.
\nMICR
\nix.
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n23
\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…….
\nGSTIN\/UIN\/Temporary ID
\nDated
\nRefund Sanction\/Rejection Order
\nThis has reference to your above mentioned application for refund filed under section 54 of the Act*\/ interest on refund*.
\n>
\nUpon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
\n*Strike out whichever is not applicable
\n24
\n24
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\nT
\nI
\nP F
\nO Total
\nT
\nP
\nFO Total
\nT
\nI
\nP F O Total TIPF 0
\nTotal
\n1. Amount of refund\/interest*
\n[Part-I
\nclaimed
\n2. Refund s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe paid to the bank account specified by him in his application”.
\n#Strike-out whichever is not applicable.
\nOr
\n*2. I hereby credit an amount of INR
\n&3. I hereby reject an amount of INR
\n& Strike-out whichever is not applicable
\nto Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
\nto M\/s
\nhaving GSTIN
\nunder sub-section (…) of Section (…) of the Act.
\n25
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n46
\n26
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nJuly 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM-GST-RFD-07
\nReference No.
\nTo
\n[See rule 92(1), 92(2) & 96(6)]
\nDate:
\n(GSTIN\/UIN\/Temp. ID No.)
\n(Name)
\n(Address)
\nAcknowledgement No.
\nDated..
\nOrder for Complete adjustment of sanctioned Refund
\nPart-A
\nSir\/Madam,
\nWith reference to your refund application as referred above and further furnishing of information\/ filing of
\ndocuments against the amount of refund sanctioned to you has been completely adjuste<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRefund Order No.:
\nDate of issuance of Order:
\nSr.
\nRefund Calculation
\nNo.
\nIntegrated Central
\nTax
\nTax
\nState\/UT Tax
\nCess
\nAmount of Refund Sanctioned
\ni.
\nAmount of Refund Withheld
\nii.
\nAmount of Refund Allowed
\niii.
\nReasons for withholding of the refund:
\n>
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is withheld for the above mention
\nreasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n[Part-I
\nJuly 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial Institution and
\nOrganization, Consulate or Embassy of foreign countries, etc.
\n29
\n29
\n1. UIN
\n2. Name :
\n3. Address
\n4. Tax Period (Quarter)
\n: From To
\n5. Amount of Refund Claim
\n:
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n6. Details of Bank Account:
\na.
\nBank Ac<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSr. No.
\nReference no. of the bank guarantee
\nDate
\nAmount
\nName of bank and
\nbranch
\n2
\n3
\n4
\n–
\nNote Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
\n5. Declaration –
\n5
\n(i)
\nThe above-mentioned bank guarantee is submitted to secure the integrated tax payable on
\nexport of goods or services.
\n(ii)
\n(iii)
\nI undertake to renew the bank guarantee well before its expiry. In case I\/We fail to do so the
\ndepartment will be at liberty to get the payment from the bank against the bank guarantee.
\nThe department will be at liberty to invoke the bank guarantee provided by us to cover the
\namount of integrated tax payable in respect of export of goods or services.
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status
\nDate
\n[Part-I
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nBond for export of goods or services without payment of integrated tax
\n(See rule 96-A)
\n31
\nI\/We……………..of..
\n_, hereinafter called “obligor(s)”, am\/are held and firmly bound to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof goods or services, and rules made thereunder;
\nAND if the relevant and specific goods or services are duly exported;
\nAND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
\nwithin fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
\nvirtue:
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
\nguarantee or by endorsing his rights under the above-written bond or both;
\nI\/We further declare that this bond is given under the orders of the Government for the performance of an act in which the
\npublic are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 an amount
\nequal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
\nof payment.
\nI\/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
\nwhich the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nundertaker(s)
\nSignature(s) of undertaker(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted by me this……..
\n…day of.
\nOccupation
\nOccupation
\n(month)..
\n(year)
\n…of
\n(Designation)
\nfor and on behalf of the President of India
\nJuly 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST INS-1
\nAUTHORISATION FOR INSPECTION OR SEARCH
\nTo
\n[See rule 139 (1)]
\n(Na<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTherefore,\u20ac\u2022
\nin exercise of the powers conferred upon me under sub-section (1) of section 67 of the
\nAct, I authorize and require you to inspect the premises belonging to the above
\nmentioned person with such assistance as may be necessary for inspection of goods or
\ndocuments and\/or any other things relevant to the proceedings under the said Act and
\nrules made thereunder.
\n\u00e2\u02dc\u0090
\nOR
\nin exercise of the powers conferred upon me under sub-section (2) of section 67 of the
\nAct, I authorize and require you to search the above premises with such assistance as may
\n34
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nbe necessary, and if any goods or documents and\/or other things relevant to the
\nproceedings under the Actare found, to seize and produce the same forthwith before me
\nfor further action under the Act and rules made thereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to answer
\nthe questions relevant to inspection <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct are secreted in place(s) mentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of
\nsection 67, I hereby seize the following goods\/books\/ documents and things:
\nA) Details of Goods seized:
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n1
\n2
\n3
\n4
\n5
\n36
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nB) Details of books \/ documents \/ things seized:
\nSr.
\nDescription
\nNo
\nof books\/documents\/
\n1
\nthings seized
\n2
\nNo. of books \/
\ndocuments\/things
\nRemarks
\nseized
\n3
\n4
\n[Part-I
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a direction that he shall not remove, part with, or otherwise deal with the goods or things
\nexcept with the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nSr. No.
\nTo:
\n1.
\n2.
\n>
\nName and Designation of the Officer
\nName and address
\nSignature
\nJuly 12, 2017] ANDHRA PRADESH GAZETTE EX<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate:
\nName and Designation of the Officer
\n38
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nSignature of the Witnesses
\n1.
\n2.
\nTo:
\n>
\nName and address
\nSignature
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n39
\nFORM GST INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule 140(1)]
\nI……………………..hereinafter called “obligor(s)” am held andfirmly bound to the
\nPresident of India (hereinafter called “the President”) and\/or the Governor of
\n..(State) (hereinafter called “the Governor”) inthe sum of………………………..rupees to
\nbe paid to the President the Governor for whichpayment will be made. I jointly and
\nseverally bind myself and myheirs\/ executors\/ administrators\/legal representatives\/successors
\nand assigns by these presents; datedthis
\nday of …………….
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods
\nhave been seized vide order number
\n_ dated having value
\n…rupees involving an amount of tax of.
\n.rupees and a security <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the obligor(s).
\nSignature(s) of obligor(s).
\n40
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted
\nby
\nme
\nthis….
\n..day
\nof
\n…(month)…
\n…(year)…..
\n(designation of
\nofficer)for and on behalf of the President \/Governor.
\n(Signature of the Officer)
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST INS-05
\nORDER OF RELEASE OF GOODS\/ THINGS OF PRISHABLE OR HAZARDOUS
\nNATURE
\n[See rule 141(1)]
\nWhereas the following goods and\/or things were seized on
\nfrom the
\nfollowing premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nDetails of goods seized:
\nSr.
\nNo
\n1
\nDescription
\nof goods
\n2
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n3
\n4
\n5
\n41
\nand since these goods are of perishable or hazardous nature and since an amount of
\nRs.
\namount equivalent to the:
\n\u00e2\u02dc\u0090
\n\u00e3\u2026\u0081
\nmarket price of such goods or things
\n(amount in words and digits), being an
\nthe amoun<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOthers
\nTotal
\nNo.
\nPeriod
\nsupply
\n(name of
\nCess
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\n43
\n44
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\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
\nReference No.
\nDate of issue
\npayment is made within 30 days of its
\nissue
\n6.
\n7.
\nFinancial Year
\nDetails of payment made including interest and penalty, if applicable
\n[Part-I
\n(Amount in Rs.)
\nSr. No.
\nTax
\nPeriod
\nAct Place of supply
\n(POS)
\nTax\/ Interest
\nCess
\nPenalty, if
\napplicable
\nTotal
\nLedger
\nDebit
\nDate of
\nutilised
\nentry
\ndebit
\n(Cash\/
\nno.
\nentry
\nCredit)
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n8. Reasons, if any –
\n>
\n9. 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 b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCopy to<\/p>\n
\nName
\nDesignation
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 06
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\n1. GSTIN
\n2. Name
\n3. Details of Show Cause
\nNotice
\n4. Financial Year
\n5. Reply
\n>
\n6. Documents uploaded
\n>
\nReference Date of issue
\nNo.
\n7. Option for personal hearing
\nYes
\nNo
\n8. Verification-
\n47
\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.
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status.
\nDate –
\n48
\n48
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 07
\n[See rule 142(5)]
\nSummary of the order
\n1. Details of order
\n(a) Order no.
\n(b) Order date
\n(c) Tax period –
\n2. Issues involved ->
\nclassification, valuation, rate of tax, suppression of
\nturnover, excess ITC claimed, excess refund released,
\nplace of supply, others (specify)
\n3. Description of goods \/ services
\nSr. No.
\nHSN
\n–
\nDescription
\n[Part-I
\n4. De<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder:
\nTo
\nCopy to
\n–
\n>
\n(GSTIN\/ID)
\nName
\n(Address)
\n49
\n50
\n50
\nTo
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 09
\n[See rule 143]
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\n[Part-I
\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
\n1
\nTax\/Cess Interest Penalty
\nOthers
\nTotal
\n2
\n3
\n4
\n5
\n6
\nIntegrated tax
\nCentral tax
\nState\/UT tax
\nCess
\nTotal
\n>
\nYou are, hereby, required under the provisions of section 79 of the > Actto recover
\nthe amount due from the >as mentioned above.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nJuly 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 10
\n[See rule 144(2)]
\nNotic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nauction and resold.
\nPlace:
\nDate:
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\n51
\n52
\nTo,
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\n[Part-I
\nPlease refer to Public Auction Reference no.
\ndated
\nOn the basis
\nof auction conducted on
\ninstant case.
\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:
\nSignature
\nName
\nDesignation
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 12
\n[See rule 144(5) & 147(12]
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nSale Certificate
\nThis is to certify that the following goods:
\nSr. No.
\n1
\nDate:
\nDate:
\nSchedule (Movable Goods)
\nDescription of goods
\n2
\nQuantity
\n3
\nBuilding Floor
\nNo.\/
\nNo.
\nFlat No.
\nSche<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIt is observed that a sum of rupees
\nperson from you; or
\nis due or may become due to the said taxable
\nIt is observed that you hold or are likely to hold a sum of rupees
\nthe said person.
\nfor or on account of
\nto the Government forthwith or upon
\nYou are hereby directed to pay a sum of rupees
\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 person to the extent of the amount specified in
\nthe certificate.
\nAlso, please note that if you discharge any liability to the said taxable person after receipt of
\nthis notice, you <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmentioned defaulter to the extent of the amount specified in the certificate.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n56
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\nTo
\nThe Magistrate \/Judge of the Court of…
\nDemand order no.:
\nDate:
\nPeriod
\nSir\/Ma'am,
\nThis is to inform youthat as per the decree obtained in your Court on the day of
\n…. 20……. 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
\nunder the provisions of the> Act vide order number
\nYou are requested to execute the decree and credit the net proceeds for settlement of the
\noutstanding recoverable amount as mentioned above.
\nPlace:
\nDate:
\nProper Officer\/ Specified Officer
\nJuly 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\nTo
\nGSTIN-
\nName –
\nAddress –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC – 16
\n[Se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC – 17
\n[See rule 147(4)]
\nNotice for Auction of Immovable\/Movable Property under section 79(1) (d)
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods
\nspecified in the Schedule below for recovery of Rs. and interest thereon and
\nadmissible expenditure incurred on the recovery process in accordance with the provisions of
\nsection 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots
\nspecified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
\nthe liabilities and claims attached to the said properties, so far as they have been ascertained,
\nare those specified in the Schedule against each lot.
\non…
\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
\namount due is paid before the issuance of notice, the auction will be cancelled.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n> Act, but has not been paid and cannot be recovered
\nfrom the said defaulter in the manner provided under the Act.
\n>
\nThe said GSTIN holder owns property\/resides\/carries on business in your jurisdiction the
\nparticulars of which are given hereunder: –
\n>
\nYou are requested to take early steps to realise the sum of rupees
\ndefaulter as if it were an arrear of land revenue.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nfrom the said
\n62
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nFORM GST DRC – 19
\n[See rule 156]
\nTo,
\nMagistrate,
\n>
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nApplication to the Magistrate for Recovery as Fine<\/p>\n
\n> on account of tax, interest and penalty payable under the provisions of the Act.
\nYou are requestedto 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
\nDescripti<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.
\nReference number of recovery:
\nPeriod –
\nFORM GST DRC – 21
\n[See rule 158(2)]
\nApplication Reference No. (ARN) –
\n>
\nDate:
\nDate:
\nDate –
\nOrder for acceptance\/rejection of application for deferred payment \/ payment in
\ninstalments
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment \/ payment of tax\/other dues in instalments has been
\nexamined and in this connection, you are allowed to pay tax and other dues by (date)
\nor in this connection you are allowed to pay the tax and other dues amounting to rupees
\n-in-monthly instalments.
\nOR
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment \/ payment of tax\/other dues in instalments has been
\nexamined and it has not been found possible to accede to your request for the following
\nreasons:
\nReasons for rejection
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nJuly 12, 2017]
\nRe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the aforesaid person on the same PAN without the prior permission of this department.
\nor
\nThe property mentioned above shall not be allowed to be disposed of without the prior
\npermission of this department.
\nCopy to-
\nSignature
\nName
\nDesignation
\n66
\nReference No.:
\nTo
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 23
\n[See rule 159(3), 159(5) & 159(6)]
\nName
\nAddress
\nDate:
\n[Part-I
\n(Bank\/Post Office\/Financial Institution\/Immovable property registering authority)
\nOrder reference No. –
\nDate –
\nRestoration of provisionally attached property \/ bank account under section83
\nPlease refer to the attachment of > account in your> having account no. >, attached vide above referred
\norder, to safeguard the interest of revenue in the proceedings launched against the person.
\nNow, there is no such proceedings pending against the defaulting person which warrants the
\nattachment of the said accounts. Therefore, the said account may now be restored to the
\nperso<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated tax
\nCess
\nIn compliance of the provisions of section 88 of the Act, you are hereby directed to make
\nsufficient provision for discharge of the current and anticipated liabilities, before the final
\nwinding up of the company.
\nPlace:
\nDate:
\nName
\nDesignation
\n80
\n68
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nReference No >
\nDate >>
\nFORM GST DRC – 25
\n[See rule 161]
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.:
\nDate:
\nReference number of recovery:
\nDate:
\nPeriod:
\nReference No. in Appeal or Revision or any other proceeding –
\nDate:
\nContinuation of Recovery Proceedings
\n>
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in
\nrespect of the offences stated in column (2) of the table below on payment compounding
\namount indicated in column (3):
\nSr. No.
\n(1)
\nOffence
\n(2)
\nCompounding amount (Rs.)
\n(3)
\nNote: In case the offence committed by the taxable person falls in more than one category
\nspecified in Column (2), the compounding amount shall be the amount <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGoods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules,
\n2017.
\n(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
\n2.
\nIn the Andhra Pradesh Goods and Services Tax Rules, 2017,
\n(i)
\nin rule 44,
\n(a)
\nin sub-rule (2), for the words “integrated tax and state tax”, the words “central tax,
\nState tax, Union territory tax and integrated tax” shall be substituted;
\n(b)
\n(ii)
\n(iii)
\nin sub-rule (6), for the words and letters “IGST and CGST”, the words “central tax,
\nState tax, Union territory tax and integrated tax” shall be substituted;
\nin rule 96,
\n(a) in sub-rule(1), in clause (b), and
\n(b) in sub-rule (3),
\nafter the words, figures and letters “FORM GSTR 3”, the words and figures “or FORM
\nGSTR-3B, as the case may be;” shall be inserted;
\nafter rule 96, the following rule shall be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommon portal shall be electronically transmitted to the system designated by Customs and a
\nconfirmation that the goods covered by the said invoices have been exported out of India shall
\nbe 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
\nregistered person fails to pay the amount mentioned in the said sub-rule, the export as allowed
\nunder bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall
\nbe recovered from the registered person in accordance with the provisions of section 79.
\n(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of
\nsub-rule (3) shall be restored immediately when the registered person pays the amount due.
\n(5) The Chief Commissioner, by way of notification, may specify the conditions and
\nsafeguards under which a Letter of Undertaking may be furnished in place of a b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“Chapter – XVII
\nInspection, Search and Seizure
\nInspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint
\nCommissioner has reasons to believe that a place of business or any other place is to be visited for the purposes
\nof inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall
\nissue an authorisation in FORM GST INS-01authorising any other officer subordinate to him to conduct the
\ninspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the
\nproper officer or anauthorised officer shall make an order of seizure in FORM GST INS-02.
\n(3) The proper officer or anauthorised officer may entrust upon the the owner or the custodian of goods, from
\nwhose custody such goods or things are seized, the custody of such goo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty
\npayable.
\nExplanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax”
\nshall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess,
\nif 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
\nappointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the
\ntax, interest and penalty and fine, if any, payable in respect of such goods.
\n141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or
\nhazardous nature, and if the taxable person pays an amount equivalent to the market price of s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically 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
\nand interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax,
\ninterest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper
\nofficer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement,
\naccepting 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
\nor, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the
\nservice of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST
\nDRC-03 and the proper officer shall issue an order in FORM GST DRC-05 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndeduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of
\nsub-section (1) of section 79.
\nExplanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government
\nor a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation
\nor a company owned or controlled, wholly or partly, by the Central Government or a State Government or the
\nGovernment 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
\ndefaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of
\nclause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market
\nvalue of such goods and proceed to sell only so mu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5)The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to
\nmake the payment within a period of fifteen days from the date of auction. On payment of the full bid amount,
\nthe proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in
\nFORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of
\nrecovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction
\nand 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
\nis considered to be non-competitive due to lack of adequate participation or due to low bids.
\n145.
\nRecovery from a third person.-(1)The proper officer may serve upon a person referred to in clause (c)
\nof sub-section (1) of section 79 (hereafte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmovable and immovable property belonging to the defaulter, estimate their value as per the prevalent market
\nprice and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any
\ntransaction with regard to such movable and immovable property as may be required for the recovery of the
\namount due:
\nProvided that the attachment of any property in a debt not secured by a negotiable instrument, a share
\nin a corporation, or other movable property not in the possession of the defaulter except for property deposited
\nin, 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
\nAuthority or Transport Authority or any such Authority to place encumbrance on the said movable or
\nimmovable property, which shall be removed only on the written instructions from the proper officer to tha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under
\nrecovery 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
\nofficer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful
\nbidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may
\nbe.
\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
\nthe date of issue of the notice referred to in sub-rule (4):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses of keeping
\nthem in custody are likely to exceed their value, the proper officer may sell them forthwith.
\n(8) Where any claim is prefe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\non account of some other person, the proper officer shall make an order releasing the property, wholly or to such
\nextent as he thinks fit, from attachment or distraint.
\n(11)Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter
\nas his own property and not on account of any other person, or was in the possession of some other person in
\ntrust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject
\nthe 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
\nmake the payment within a period of fifteen days from the date of such notice and after the said payment is
\nmade, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer,
\nthe details of the bidder and the amount paid and upon issua<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid
\nfor, acquire or attempt to acquire any interest in the property sold.
\n149.
\nProhibition against sale on holidays.-No sale under the rules under the provision of this chapter shall
\ntake place on a Sunday or other general holidays recognized by the Government or on any day which has been
\nnotified by the Government to be a holiday for the area in which the sale is to take place.
\n150.
\nAssistance by police.-The proper officer may seek such assistance from the officer-in-charge of the
\njurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge
\nshall depute sufficient number of police officers for providing such assistance.
\n151.
\nAttachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a
\ncorporation, or other movable prop<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer, and such payment shall be deemed as paid to the defaulter.
\nJuly 12, 2017]
\n152.
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nAttachment of property in custody of courts or Public Officer.-Where the property to be attached is
\nin the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court
\nor officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till
\nthe recovery of the amount payable.
\n153.
\nAttachment of interest in partnership.- (1) Where the property to be attached consists of an interest
\nof the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the
\nshare of such partner in the partnership property and profits with payment of the amount due under the
\ncertificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the
\nprofits, whether already declared or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(d)
\nany balance, be paid to the defaulter.
\n155.
\nRecovery through land revenue authority.-Where an amount is to be recovered in accordance with
\nthe provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the
\nCollector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST
\nDRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of
\nland revenue.
\n156.
\nRecovery through court.-Where an amount is to be recovered as if it were a fine imposed under the
\nCode of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate
\nMagistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC-
\n19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
\n157.
\nRecovery from surety.-Where any person has become surety<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[Part-I
\n(a) the taxable person has already defaulted on the payment of any amount under the Act or the
\nIntegrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act,
\n2017 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
\nyear under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods
\nand 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.
\nProvisional attachment of property.-(1) Where the Chief Commissioner decides to attach any
\nproperty, including bank account in accordance with the provisions of section 83, he shall pass an order in
\nFORM GST DRC-22 to that effect mentioning therein, the details of property which is attached<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nobjection to the effect that the property attached was or is not liable to attachment, and the chief Commissioner
\nmay, after affording an opportunity of being heard to the person filing the objection, release the said property by
\nan 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,
\nrelease such property by issuing an order in FORM GST DRC- 23.
\n160.
\nRecovery from company in liquidation.-Where the company is under liquidation as specified in
\nsection 88, the Chief Commissioner shall notify the liquidator for the recovery of any amount representing tax,
\ninterest, penalty or any other amount due under the Act in FORM GST DRC -24.
\n161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any
\ndemand under section 84 shall be issued in FORM GST DRC-25.
\nChapter –<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nJuly 12, 2017]
\n(4)
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nThe application shall not be decided under sub-rule (3) without affording an opportunity of being heard
\nto the applicant and recording the grounds of such rejection.
\n(5)
\nTheapplication shall not be allowed unless the tax, interest and penalty liable to be paid have been paid
\nin the case for which the application has been made.
\n(6)
\nThe applicant shall, within a period of thirty days from the date of the receipt of the order
\nunder sub-rule (3), pay the compounding amount as ordered by the Chief Commissioner and shall
\nfurnish the proof of such payment to him.
\n(7)
\nIn case the applicant fails to pay the compounding amount within the time specified in sub-
\nrule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8)
\nImmunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Chief
\nCommissioner, if he is satisfied that such person had, in the course of the compounding proceedings,
\ncon<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n7. Grounds of Refund Claim: (select from the drop down):
\na.
\nExcess balance in Electronic Cash ledger
\nb. Exports of services- With payment of Tax
\nc. Exports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\nd.
\ne.
\nOn account of assessment\/provisional assessment\/ appeal\/ any other order
\ni. Select the type of Order:
\nAssessment\/ Provisional Assessment\/ Appeal\/ Others
\nii. Mention the following details:
\n1. Order No.
\n2. Order Date
\n3. Order Issuing Authority
\n4. Payment Reference No. (of the amount to be claimed as refund)
\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)
\nITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
\nf. On 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. Supplies to SEZ Developer
\n3. Recipient of Deemed Exports
\nJ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName-
\nDesignation\/Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application does not include
\nITC availed on goods or services used for making nil rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation \/ Status
\n\u00e0\u00ae\u00aa
\n11
\n12
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone
\ndeveloper has not availed of the input tax credit of the tax paid by the applicant, covered
\nunder this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id -, solemnly
\naffirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax,
\ninterest, or any other amount for the period fromto-, claimed in the refund application,
\nthe incidence of such tax and interest has not been passed on to any other person.
\n(This Declaration is not required to be furnished by applicants, who are claiming refund
\nunder clause (a) or clause<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWhether input or
\ninput service\/
\nCapital goods (incl
\nplant and
\nAmount of ITC available
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/
\nCess
\nUT Tax
\nIntegrated Central State\/
\nCESS
\nof State)
\ntax
\nUT
\nTax
\nmachinery)\/
\nIneligible for ITC
\nTax
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\nNote -The data shall be auto- populated from GSTR-1 and GSTR-2.
\nStatement-2
\n14
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n1.
\nGSTIN
\nInvoice details
\nIntegrated Tax
\nBRC\/ FIRC
\nAmended
\nDebit Note
\nCredit Note
\nValue
\nof
\nIntegrated
\nrecipien
\nSAC
\nTaxable
\nNo. Date
\nValue
\nRate
\nAmt.
\nDate
\nt
\nvalue
\nNo.
\n(Integrated
\nTax)
\n(If Any)
\nTax \/
\nAmended
\n\/ Amended
\n(If any)
\nIntegrated Tax
\nNet Integrated
\nTax
\n= (11\/8)+12-13
\n(If any)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\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
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n15
\nGSTIN of
\nr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAmount
\nCentral
\nState \/
\nCess
\nSupply
\nTax
\nTax
\nUT
\n(Name
\nTax
\nof State)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nPlace of Amended
\nValue
\n(Integrated
\nTax)
\n(If Any)
\n12
\nDebit Note
\nIntegrated
\nTax \/
\n13
\nAmended
\n(If any)
\nCredit Note
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\n14
\n16
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nNet Integrated
\nTax
\n= (12\/7)+13
\n-14
\n15
\n(GSTR-2: Table 3 and Table 6)
\nStatement 5
\nRecipient of Deemed exports etc.
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n17
\nGSTIN
\nInvoice details
\nRate Taxable
\nvalue
\nAmount of Tax
\nPlace
\nWhether
\nAmount of ITC available
\nAmended
\nDebit
\nCredit
\nof
\ninput or
\nValue
\nNote
\nNote
\nof
\nsupplier
\nsupply
\ninput
\n(ITC
\nITC
\nITC
\nservice\/
\n(Name
\nCapital
\nof
\nState)
\ngoods (incl
\nplant and
\nTax)
\nIntegrated Integrated Integrated
\nTax \/
\nAmended
\nTax \/
\nAmended
\nIntegrated Central State\/ Cess
\n(If Any)
\nmachinery)\/
\nTax
\nTax
\n(If any)
\n(If any)
\nNo
\nDate
\nValue
\nIntegrated
\ntax
\nCentral
\nState\/ CESS
\nTax
\nUT
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\nIneligible
\nfor ITC
\nUT
\nTax
\n19
\nStatement 6:
\nRefund<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\n2
\n3
\n4
\nStatement 7:
\nIntegrated Tax
\n5
\nTax Payable
\nCentral Tax State\/ UTTax Cess
\n6
\n7
\n8
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n19
\n20
\n20
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nAnnexure-2
\nCertificate
\nThis is to certify that in respect of the refund amounting to INR >
\n(in words) claimed by M\/s
\n (Applicant's Name) GSTIN\/ Temporary ID- for the tax period , the incidence of tax and
\ninterest, 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)
\nor clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n21
\nFORM-GST<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprovisional basis:
\nDate:
\nPlace:
\nSr.
\nDescription
\nNo
\ntax
\nCentral State \/UT Integrated Tax
\nTax
\nCess
\nAmount of refund
\ni.
\nclaimed
\n10% of the amount
\nii.
\nclaimed as refund
\n(to be sanctioned later)
\nBalance amount (i-ii)
\niii.
\nAmount
\nof refund
\niv.
\nsanctioned
\nBank Details
\nBank Account No. as per
\nV.
\napplication
\nName of the Bank
\nvi.
\nAddress of the Bank
\nvii.
\n\/Branch
\nIFSC
\nviii.
\nMICR
\nix.
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n23
\nFORM-GST-RFD-05
\n[See rule 91(3), 92(4), 92(5) & 94]
\nPayment Advice No: –
\nTo PAO\/ Treasury\/RBI\/ Bank
\nRefund Sanction Order No.
\nOrder Date…….
\nGSTIN\/UIN\/Temporary ID
\nDated
\nRefund Sanction\/Rejection Order
\nThis has reference to your above mentioned application for refund filed under section 54 of the Act*\/ interest on refund*.
\n>
\nUpon examination of your application, the amount of refund sanctioned to you, after adjustme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
\n(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is to
\nbe paid to the bank account specified by him in his application”.
\n#Strike-out whichever is not applicable.
\nOr
\n*2. I hereby credit an amount of INR
\n&3. I hereby reject an amount of INR
\n& Strike-out whichever is not applicable
\nto Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
\nto M\/s
\nhaving GSTIN
\nunder sub-section (…) of Section (…) of the Act.
\n25
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n46
\n26
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nJuly 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM-GST-RFD-07
\nReference No.
\nTo
\n[See rule 92(1), 92(2) & 96(6)]
\nDate:
\n(GSTIN\/UIN\/Temp. ID No.)
\n(Name)
\n(Add<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOR
\nPart-B
\nOrder for withholding the refund
\n28
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nThis has reference to your refund application referred to above and information\/ documents furnished in the
\nmatter. The amount of refund sanctioned to you has been withheld due to the following reasons:
\nRefund Order No.:
\nDate of issuance of Order:
\nSr.
\nRefund Calculation
\nNo.
\nIntegrated Central
\nTax
\nTax
\nState\/UT Tax
\nCess
\nAmount of Refund Sanctioned
\ni.
\nAmount of Refund Withheld
\nii.
\nAmount of Refund Allowed
\niii.
\nReasons for withholding of the refund:
\n>
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is withheld for the above mention
\nreasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n[Part-I
\nJuly 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName:
\nDesignation\/Status
\n30
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM 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
\n4. Details of bond furnished
\nBond:
\nLetter of Undertaking
\nSr. No.
\nReference no. of the bank guarantee
\nDate
\nAmount
\nName of bank and
\nbranch
\n2
\n3
\n4
\n–
\nNote Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
\n5. Declaration –
\n5
\n(i)
\nThe above-mentioned bank guarantee is submitted to secure the integrated tax payable on
\nexport of goods or services.
\n(ii)
\n(iii)
\nI undertake to renew the bank guarantee well before its expiry. In case I\/We fail to do so the
\ndepartment will be at liberty to get the payment from the bank against the bank guarantee.
\nThe department will be at liberty to invoke the bank guarantee provided by us to cover the
\namount of integrated tax payable in respect of export of goods or services.
\nSignature of A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrupees endorsed in favour of the President and whereas the obligor has furnished such
\nguarantee by depositing with the Chief 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;
\nAND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
\nwithin fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
\nvirtue:
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank
\nguar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nassigns by these presents, hereby jointly and severally undertake on this
\nday of ….. to the
\nPresident
\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 an amount
\nequal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
\nof payment.
\nI\/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
\nwhich the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nundertaker(s)
\nSignature(s) of undertaker(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nescaped payment of taxhave been stored
\nhas kept accounts or goods in such a manner as is likely to cause evasion of tax
\npayable under this Act.
\nC.
\nOR
\n\u00e2\u02dc\u0090
\ngoods liable to confiscation \/ documents relevant to the proceedings under the Act are
\nsecreted in the business\/residential premises detailed herein below
\nTherefore,\u20ac\u2022
\nin exercise of the powers conferred upon me under sub-section (1) of section 67 of the
\nAct, I authorize and require you to inspect the premises belonging to the above
\nmentioned person with such assistance as may be necessary for inspection of goods or
\ndocuments and\/or any other things relevant to the proceedings under the said Act and
\nrules made thereunder.
\n\u00e2\u02dc\u0090
\nOR
\nin exercise of the powers conferred upon me under sub-section (2) of section 67 of the
\nAct, I authorize and require you to search the above premises with such assistance as may
\n34
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nbe necessary, and if any goods or documents and\/or other things r<\/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 certaingoods liable to confiscation
\nand\/or documents and\/or books and\/or things useful for or relevant to proceedings under this
\nAct are secreted in place(s) mentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of
\nsection 67, I hereby seize the following goods\/books\/ documents and things:
\nA) Details of Goods seized:
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n1
\n2
\n3
\n4
\n5
\n36
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nB) Details of books \/ documents \/ things seized:
\nSr.
\nDescription
\nNo
\nof books\/documents\/
\n1
\nthings seized
\n2
\nNo. of books \/
\ndocuments\/things
\nRemarks
\nseized
\n3
\n4
\n[Part-I
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a direction that h<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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:
\n37
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n1
\n2
\n3
\n4
\n5
\nPlace:
\nDate:
\nName and Designation of the Officer
\n38
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nSignature of the Witnesses
\n1.
\n2.
\nTo:
\n>
\nName and address
\nSignature
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n39
\nFORM GST INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule 140(1)]
\nI……………………..hereinafter called “obligor(s)” am held andfirmly bound to the
\nPresident of India (hereinafter called “the President”) and\/or the Governor of
\n..(State) (hereinafter called “the Governor”) inthe sum of………………………..rupees to
\nbe paid to the President the Governor for whichpayment will be made. I jointly and
\nseverally bind myself and myheirs\/ executors\/ administrators\/legal represe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsame shall be in full force:
\nAND the President\/Governor shall, at his option, be competent to make good all thelosses
\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 dayhereinbefore written
\nby the obligor(s).
\nSignature(s) of obligor(s).
\n40
\nDate:
\nPlace:
\nWitnesses
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted
\n[Part-I
\nby
\nme
\nthis….
\n..day
\nof
\n…(month)…
\n..(year)……
\n(designation of
\nofficer)for and on behalf of the President \/Governor.
\n(Signature of the Officer)
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST INS-05
\nORDER OF RELEASE OF GOODS\/ THINGS OF PRISHABLE OR HAZARDOUS
\nNATURE
\n[See rule 141(1)]
\nWhereas the following goods and\/or things were seized on
\nfrom the
\nfollowing premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nDetails of goods seized:
\nSr.
\nNo
\n1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 142(1)(b)]
\nGSTIN\/ID
\nName
\nAddress
\nSCN Ref. No.
\nStatement Ref. No.
\n–
\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
\n43
\n44
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\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
\nReference No.
\nDate of issue
\npayment is made within 30 days of its
\nissue
\n6.
\n7.
\nFinancial Year
\nDetails of payment made including interest and penalty, if applicable
\n[Part-I
\n(Amount in Rs.)
\nSr. No.
\nTax
\nPeriod
\nAct Place of supply
\n(POS)
\nTax\/ Interest
\nCess
\nPenalty, if
\napplica<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThis has reference to the show cause notice referred to above. As you have paid the
\namount of tax and other dues mentioned in the notice along with applicable interest and
\npenalty in accordance with the provisions of section -, the proceedings initiated vide the
\nsaid notice are hereby concluded.
\nCopy to<\/p>\n
\nName
\nDesignation
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 06
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\n1. GSTIN
\n2. Name
\n3. Details of Show Cause
\nNotice
\n4. Financial Year
\n5. Reply
\n>
\n6. Documents uploaded
\n>
\nReference Date of issue
\nNo.
\n7. Option for personal hearing
\nYes
\nNo
\n8. Verification-
\n47
\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.
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status.
\nDate-
\n48
\n48
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 07
\n[See rule 142(5)]
\nSummary of the order
\n1. Details of or<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIt has come to my noticethat the above said order requires rectification;
\nReason for rectification –
\n>>
\nDetails of demand, if any, after rectification
\nSr.
\nNo.
\nTax
\nrate
\nTurnover
\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:
\nTo
\nCopy to
\n–
\n>
\n(GSTIN\/ID)
\nName
\n(Address)
\n49
\n50
\nTo
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 09
\n[See rule 143]
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\n[Part-I
\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
\n1
\nTax\/Cess Interest Penalty
\nOthers
\nTotal
\n2
\n3
\n4
\n5
\n6
\nIntegrated tax
\nCentral tax
\nSt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nat…. AM\/PM. In the event the entire amount due is paid
\nbefore the date of auction, the sale will be stopped.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nPlace:
\nDate:
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\n51
\n52
\nTo,
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\n[Part-I
\nPlease refer to Public Auction Reference no.
\ndated
\nOn the basis
\nof auction conducted on
\ninstant case.
\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:
\nSignature
\nName
\nDesignation
\nJuly 12, 2017]
\nANDHRA PRADESH GAZETTE EXTRAO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC – 13
\n[See rule 145(1)]
\nNotice to a third person under section 79(1) (c)
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
\nthe provisions of the > Act by > holding > who has failed to make payment of such amount; and\/or
\nIt is observed that a sum of rupees
\nperson from you; or
\nis due or may become due to the said taxable
\nIt is observed that you hold or are likely to hold a sum of rupees
\nthe said person.
\nfor or on account of
\nto the Government forthwith or upon
\nYou are hereby directed to pay a sum of rupees
\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
\ncertific<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n_, you have discharged your liability by making a payment
\nof Rs.
\ndated
\nfor the defaulter named below:
\nGSTIN –
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nThis certificate will constitute a good and sufficient discharge of your liability to above
\nmentioned defaulter to the extent of the amount specified in the certificate.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n56
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\nTo
\nThe Magistrate \/Judge of the Court of…
\nDemand order no.:
\nDate:
\nPeriod
\nSir\/Ma'am,
\nThis is to inform youthat as per the decree obtained in your Court on the day of
\n\u2026\u2026\u2026..(name of defaulter) in Suit No.
\n…. 20……. by
\nof 20…, a sum of rupees
\nliable to pay a sum of rupees
\nis payable to the said person. However, the said person is
\nunder the provisions of the> Act vide order number dated
\nYou are requested<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe
\ny\/
\ne
\nPIN
\nCode
\nLatitude Longitude
\n(optiona (optional)
\nFlat No. Premises Stree Village “D)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n57
\n58
\nPlace:
\nDate:
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\n1
\n2
\nQuantity
\n3
\n[Part-I
\nSignature
\nName
\nDesignation
\nJuly 12, 2017] ANDHRA PRADESH GAZETTE EXTRAORDINARY
\nFORM GST DRC – 17
\n[See rule 147(4)]
\nNotice for Auction of Immovable\/Movable Property under section 79(1) (d)
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods
\nspecified in the Schedule below for recovery of Rs. and interest thereon and
\nadmissible expenditure incurred on the recovery process in accordance with the provisions of
\nsection 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots
\nspecified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
\nthe liabilities and claims attached t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n61
\nFORM GST DRC – 18
\n[See rule 155]
\nTo
\nName & Address of District Collector
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nCertificate action under clause (e) of sub-section (1) section 79
\nI……
\ndo hereby certify that a sum of Rs…….
\nhas been
\ndemanded from and is payable by M\/s
\nholding GSTIN …….under
\n> Act, but has not been paid and cannot be recovered
\nfrom the said defaulter in the manner provided under the Act.
\n>
\nThe said GSTIN holder owns property\/resides\/carries on business in your jurisdiction the
\nparticulars of which are given hereunder: –
\n>
\nYou are requested to take early steps to realise the sum of rupees
\ndefaulter as if it were an arrear of land revenue.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nfrom the said
\n62
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nFORM GST DRC – 19
\n[See rule 156]
\nTo,
\nMagistrate,
\n>
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nApplication to the Magistrate for Recovery as Fine<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nVerification
\nI hereby solemnly affirm and declare that the information given here in above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed there from.
\nSignature of Authorized Signatory
\nName
\nPlace
\nDate –
\n64
\nANDHRA PRADESH GAZETTE EXTRAORDINARY
\n[Part-I
\nReference No >
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.
\nReference number of recovery:
\nPeriod –
\nFORM GST DRC – 21
\n[See rule 158(2)]
\nApplication Reference No. (ARN) –
\n>
\nDate:
\nDate:
\nDate –
\nOrder for acceptance\/rejection of application for deferred payment\/payment in
\ninstalments
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment payment of tax\/other dues in instalments has been
\nexamined and in this connection, you are allowed to pay tax and other dues by (date)
\nor in this connection you are allowed to pay the tax and other dues amounting to rupees –
\n-in-monthly instalments.
\nOR
\nThis has reference to your above re<\/p>\n