THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017
KA.NI.-2-941\/XI-9(42)\/17 Dated:- 14-7-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
\nSansthagat Vitta, Kar Evam Nibandhan Anubhag -2
\nNOTIFICATION
\nNo.KA.NI.-2- \/XI-9(42)\/17-U.P.GST Rules-2017-Order-( )-2017
\nLucknow : Dated : 14th July ,2017
\nIn exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor is pleased to make the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:-
\nTHE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017
\nShort title and Commencement
\n1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
\nAmendment of rule 44
\n2. In the Uttar Pradesh Goods<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n “the amount of input tax credit”, the words “of eligible duties and taxes, as defined in Explanation of sub-section (2) of section 140,” shall be inserted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n goods or documents or books or things containing, inter alia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r value, the proper officer may sell them forthwith. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be sold and the purpose of sale. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ocess of auction and release the goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fficer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n order in FORM GST DRC- 21 allowing the taxable person further time to make payment and\/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n und = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ve not availed any drawback on goods or services or both and that I have solemnly = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ue = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n= (12\/7) + 13 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n1 2 3 4 5 078 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nof refund = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rganization, Consulate or Embassy of foreign countries\/ any other person\/ class of persons = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds or services in accordance with the provisions of clause (a) of sub-section = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n day of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n business of transporting goods that have escaped payment of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wing premise(s): = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 67, I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n osses = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 06 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fied officer under section 79 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n required to make payment of Rs. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n note that any payment made by you in compliance of this notice will be deemed under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n provisions of the > Act vide order number<\/p>\n You are requested to execute the decree and credit the net proceeds for settlement of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ose specified in the Schedule against each lot. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n imposed by a Magistrate. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ule 159(1)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n interest of revenue in the proceedings launched against the person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Amount in Rs.) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017KA.NI.-2-941\/XI-9(42)\/17 Dated:- 14-7-2017 Uttar Pradesh SGSTGST – StatesUttar Pradesh SGSTUttar Pradesh SGSTUttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No.KA.NI.-2- \/XI-9(42)\/17-U.P.GST Rules-2017-Order-( )-2017 Lucknow : Dated : 14th July ,2017 In exercise of the powers conferred by section 164 of the Uttar … Continue reading “THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7117","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7117"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7117\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
\n (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
\n(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
\n(3) Where the goods<\/p>\n
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\nAmendment of rule 119
\n6. In the said rules, in rule 119, in the heading, for the word “agent”, the word “job-worker” shall be substituted;
\nInsertion of Chapters XVII to XIX
\n7. In the said rules, after chapter XVI, the following Chapters shall be inserted, namely:-
\n“Chapter – XVII
\nInspection, Search and Seizure
\n139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liab<\/p>\n
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\n140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
\nExplanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (Act no. 15 of 2017).
\n(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and <\/p>\n
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\n(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, or
\n(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
\n(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
\n(3) Where the person c<\/p>\n
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\n143. Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
\nExplanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
\n144. Recovery by sale of goods und<\/p>\n
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\n(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
\n(7) The <\/p>\n
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\n147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
\nProvided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
\n(2<\/p>\n
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\n(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(7) The last day for the submission of the bid or the date of the auction shall n<\/p>\n
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\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to <\/p>\n
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\n(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
\n148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
\n149. Prohibition against sale on holidays.- No sale under the rules under the provision of this Chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
\n150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be ne<\/p>\n
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\n(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
\n152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.
\n153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the <\/p>\n
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\n(d) any balance, be paid to the defaulter.
\n155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
\n156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in ac<\/p>\n
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\n(3) The facility referred to in sub-rule (2) shall not be allowed where-
\n(a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
\n(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
\n159. Provisional attachment of property.- (1) Where the Commissioner dec<\/p>\n
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\n(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23.
\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
\n160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due un<\/p>\n
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\n(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
\n(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8) Immunity granted to a person under sub-rule (3) may, a<\/p>\n
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\nSelect: Registered \/ Casual\/ Unregistered\/Non-resident taxable
\nperson
\n1. GSTIN\/Temporary ID:
\n2.
\nLegal Name:
\n3. Trade Name, if any:
\n4.
\nAddress:
\n5.
\nTax Period:
\nFrom
\nTo
\n6. Amount of Refund Claimed:
\n7.
\nAct
\nTax Interest Penalty
\nFees Others
\nTotal
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\nGrounds of Refund Claim: (select from the drop down):
\na.
\nExcess balance in Electronic Cash ledger
\nb. Exports of services- With payment of Tax
\nC.
\nd.
\nExports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\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.
\nOrder Date
\n3.
\nOrder 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)
\ne.
\nITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
\nf.
\nOn <\/p>\n
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\nnot claimed refund of the integrated tax paid on supplies in respect of which refund is
\nclaimed.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application does not include
\nITC availed on goods or services used for making nil rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\n12
\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<\/p>\n
\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<\/p>\n
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\nof
\nsupplier
\nNo Date Value
\n13
\n2
\n4
\n5
\n6
\nAmount of Tax
\nPlace of
\nsupply
\n(Name
\nWhether input or input
\nservice\/Capital goods
\n(incl plant and
\nmachinery)\/ Ineligible for
\nAmount of ITC available
\nIntegrated
\nTax
\nCentral State\/
\nTax
\nCess
\nUT Tax
\nIntegrated
\ntax
\nCentral
\nState\/
\nUT
\nCESS
\nof State)
\nITC
\nTax
\nTax
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\nNote -The data shall be auto- populated from GSTR-1 and GSTR-2.
\nRefund Type: Exports of services with payment of tax
\n(GSTR-1: Table 6A and Table 9)
\nStatement-2
\n1.
\nGSTIN
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nof
\nrecipien
\nSAC
\nNo. Date
\nValue
\nRate
\nt
\nTaxable
\nvalue
\nAmt.
\nDate
\nNo.
\nAmended
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nDebit Note
\nCredit Note
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\nIntegrated Tax
\n\/ Amended
\n(If any)
\nNet Integrated
\nTax
\n= (11\/8)+12-13
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n6A. Exports
\nBRC\/FIRC details are mandatory- in case of services
\n14
\nRefund Type: Export without payment of Tax-Accumulated ITC
\n(GSTR-1: Table 6A)
\nStatement-3
\nGSTIN of
\nrecipient
\nInvoice details
\nShipping bill\/ B<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n– 14
\n15
\nGSTIN\/
\nInvoice details
\nRate
\nUIN
\nNo.
\nDate
\nValue
\nTaxable
\nvalue
\nIntegrated
\nTax
\nAmount
\nCentral
\nPlace of
\nState \/ Cess
\nSupply
\nTax
\nUT
\n(Name
\nTax
\nof State)
\nAmended
\nValue
\n(Integrated
\nTax)
\nDebit Note
\nIntegrated
\n(If Any)
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n16
\n(GSTR-2: Table 3 and Table 6)
\nStatement 5
\nRecipient of Deemed exports etc.
\nGSTIN
\nInvoice details
\nRat
\n\u00d0\u00a2\u00d0\u00b0\u00d1\u2026\u00d0\u00b0
\nAmount of Tax
\nPlace of
\ne
\nble
\nsupply
\nWhether
\ninput or
\nAmount of ITC
\nAmende Debit
\nCredit
\nNet ITC
\navailable
\nd Value
\nNote
\nNote
\nIntegrate
\nof
\nvalue
\ninput
\nd Tax
\nsupplie
\n(Name
\n(ITC
\nITC
\nITC
\nservice\/
\nr
\nof State)
\nCapital
\nIntegrat
\ned Tax)
\nIntegra
\nIntegra |= (17\/7)
\nted
\nted
\n+18-19
\ngoods (incl
\nTax \/
\nTax \/
\nplant and
\nIntegr
\nCe St
\nNo Date Value
\nIntegrat Centr State\/ CESS
\nmachinery)\/
\nIneligible
\nated
\nntr
\nate e
\nTax
\nal
\nfor ITC
\n\u00e2\u02dc\u0090
\ndidtax Y
\nCSSS
\n(If Any)
\nAmen
\nAmen
\nded
\nded
\n(If
\nany)
\n\u00e0\u00bc\u2039 \u00e0\u00bc\u2039 \u00e0\u00bc\u2039 \u00e0\u00bc\u2039 \u00e0\u00bc\u2039\u00e0\u00bc\u2039\u00e0\u00bc\u2039”\u2014”” ” \u201d | ” |
\n17
\nStatement 6:
\nRefund Type: Tax paid on an intra-State supply which is su<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n19
\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
\nand interest, has not been passed on to any other person. This certificate is based on the examination of the
\nBooks of Accounts, 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.
\n20
\n20
\nFORM-GST-RFD-02
\n[See rules 90(1), 90(2) and 95(2)]
\nAcknowledgment
\nYour application for refund is hereby acknowledged against
\nAcknowledgement Number
\nDate of Acknowledgement
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\niv.
\nsanctioned
\nV.
\nBank Details
\nBank Account No. as per
\napplication
\nName of the Bank
\nvi.
\nAddress of the Bank
\nvii.
\n\/Branch
\nIFSC
\nviii.
\nMICR
\nix.
\nDate:
\nPlace:
\n22
\n22
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\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 <>
\nName: <>
\nRefund Amount (as per Order):
\nDescription
\nIntegrated Tax
\nNet
\nRefund
\namount
\nsanctioned
\nInterest on
\ndelayed
\nPayment Advice
\nCentral Tax
\nDate:
\nState\/ UT tax
\nCess
\nTIPFO Total TIPFO Total TIPFO Total TIPFO Total
\nRefund
\nTotal
\nNote 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
\nDetails of the Bank
\nBank Account no as per application
\ni.
\nName of the Bank
\nii.
\nName and Address of the Bank\/branch
\niii.
\nIFSC
\niv.
\nMICR
\nV.
\nDate:
\nPlace:
\nTo
\n23
\n23
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*Strike out whichever is not applicable
\n& 1. I hereby sanction an amount of INR
\nto M\/s
\nStrike out whichever is not applicable
\nhaving GSTIN
\n_under sub-section (5) of section 54) of the Act\/under section 56 of the Act
\n(a) and the amount is to be paid to the bank account specified by him in his application;
\n(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
\n(c) an amount of rupees is to 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
\nto Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
\n& 3. I hereby reject an amount of INR
\nto M\/s
\nhaving GSTIN
\nunder sub-section (…)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCess
\nNil
\nNil
\nNil
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is completely adjusted against the
\noutstanding demand under this Act \/ under the existing law. This application stands disposed as per provisions
\nunder sub-section (…) of Section (…) of the Act.
\nOR
\nPart-B
\nOrder for withholding the refund
\nThis has reference to your refund application referred to above and information\/ documents furnished in the
\n27
\n27
\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
\nState\/UT Tax
\nCess
\nTax
\nAmount of Refund Sanctioned
\ni.
\nAmount of Refund Withheld
\nii.
\nAmount of Refund Allowed
\n111.
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nspecified\/notified by the Government.
\nDate:
\nPlace:
\nSignature of Authorised Signatory:
\nName:
\nDesignation\/Status
\n30
\n30
\n(b) after form GST-RFD-10 the following form GST-RFD-11 shall be
\nsubstituted, namely:-
\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
\nNote – Hard
\ncopy
\n5. Declaration –
\n2
\n3
\n4
\nof the bank guarantee and bond shall be furnished to the jurisdictional officer.
\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 fr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) of section 16;
\nAND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
\nof……
\nrupees endorsed in favour of the President and whereas the obligor has furnished such
\nguarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
\nThe condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export
\nof goods or services, and rules made thereunder;
\nAND if the relevant and specific goods or services are duly exported;
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n….. to the
\nundertaker(s) including my\/our respective heirs, executors\/ administrators, legal representatives\/successors and
\nassigns by these presents, hereby jointly and severally undertake on this
\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 und<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nis an owner or operator of a warehouse or a godown or a place where goods that have
\nescaped payment of tax have 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
\n\u00e2\u02dc\u0090
\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
\n33
\n333
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n67 was conducted by me on
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents \/ papers and goods found
\nduring the inspection\/search, I have reasons to believe that certain goods liable to
\nconfiscation and\/or documents and\/or books and\/or things useful for or relevant to
\nproceedings under this Act are secreted in place(s) mentioned above.
\nTherefore, in 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
\n36
\nB) Details of books \/ documents \/ things seized:
\nSr.
\nDescription
\nNo
\nof books\/documents \/
\nNo. of books \/
\ndocuments\/things
\nRemarks
\n1
\nthings seized
\n2
\nseized
\n3
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a d<\/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:
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n1
\n2
\n3
\n4
\n5
\nPlace:
\nDate:
\n37
\nName and Designation of the Officer
\n38
\n38
\n2.
\nSignature of the Witnesses
\n1.
\nTo:
\n>
\nName and address
\nSignature
\nI……………..of.
\nFORM GST INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule 140(1)]
\n..hereinafter called “obligor(s)” am held and firmly bound to the
\nPresident of India (hereinafter called “the President”) and\/or the Governor of
\n..(State) (hereinafter called \u201cthe Governor\u201d) in the sum of ……rupees to
\nbe paid to the President \/ the Governor for which payment will be made. I jointly and
\nseverally bind myself and my heirs\/ executors\/ administrators\/ legal
\nrepresentatives\/successors and assigns by these presents; dated this ………….day
\nof………………
\nWHEREAS in accordance with the provisio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand damages from the amount of the security deposit or by endorsing his rights under the
\nabove-written bond or both;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written
\nby the obligor(s).
\n39
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted by me this…
\n\/Governor.
\n40
\n40
\n..day of
\n….(month)..
\n…(year)
\n(designation of officer) for and on behalf of the President
\n(Signature of the Officer)
\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
\nand since these goods are of perishable or hazardous nature and since an amount of
\nRs.
\namount equivalent to the:
\nmarket price of such goods <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPeriod
\nsupply
\nCess
\n(name of
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\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>
\nAudit, investigation, voluntary, SCN, others
\n(specify)
\n4.
\nSection under which voluntary payment
\nis made
\n>
\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(Amount in Rs.)
\nSr. No.
\nTax
\nPeriod
\nAct
\nPlace of supply
\n(POS)
\nTax\/ Interest
\nCess
\nPenalty, if
\napplicable
\nTotal
\nLedger
\nutilised
\nDebit
\nDate of
\nentry
\ndebit
\n(Cash\/
\nCredit)
\nno.
\nentry
\n1
\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 been concealed therefrom.
\nSignature of Authorized Signatory
\n44
\nNam<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\nReference Date of issue
\nNo.
\n>
\n>
\nNo
\n7. Option for personal hearing
\nYes
\n8. Verification-
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\n47
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status
\nDate –
\n1. Details of order
\nFORM GST DRC – 07
\n[See rule 142(5)]
\nSummary of the 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.
\n4. Details of demand
\nHSN
\nDescription
\n(Amount in Rs.)
\nSr.
\nNo.
\nTax
\nTurnover
\nPlace of supply
\nAct
\nTax\/Cess
\nInterest
\nPenalty
\nrate
\n12345678
\n5. Amount deposited
\nSr. No. Tax Period
\nAct
\nTax\/ Cess
\nInterest Penalty Others Total
\n48
\n48
\n1 2 3 4 5 6 7 8
\nTotal
\nCopy to-
\nSignature
\nName
\nDesignation
\nR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable
\nunder the provisions of the > Act by the aforesaid
\nperson who has failed to make payment of such amount. The details of arrears are given in
\nthe table below:
\n(Amount in Rs.)
\nAct
\nTax\/Cess Interest Penalty
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\nIntegrated tax
\nCentral tax
\nState\/ UT tax
\nCess
\nTotal
\n>
\nYou are, hereby, required under the provisions of section 79 of the > Act to
\nrecover the amount due from the > as mentioned above.
\nPlace:
\nDate:
\n50
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 10
\n[See rule 144(2)]
\nNotice for Auction of Goods under section 79 (1) (b) of the Act
\nDemand order no.:
\nPeriod:
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfrom the date of auction.
\nwithin a period of 15 days
\nThe possession of the goods shall be transferred to you after you have made the full payment
\nof the bid amount.
\nPlace:
\nDate:
\n52
\n42
\nSignature
\nName
\nDesignation
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC – 12
\n[See rule 144(5) & 147(12]
\nSale Certificate
\nThis is to certify that the following goods:
\nSr. No.
\n1
\nDate:
\nDate:
\nSchedule (Movable Goods)
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable Goods)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nFlat No.
\nName of Road Localit Distric Stat
\nthe
\ny\/
\nt
\nPremises Stree Villag
\ne
\nPIN Latitude Longitude
\nCode (optional) (optional)
\n1
\n2
\n\/Building
\n3
\nt
\ne
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\n2
\nI have been sold to
\n..at..
\nQuantity
\nValue
\n3
\n..in public
\nauction of the goods held for recovery of rupees
\nin accordance with the provisions of
\nsection 79(1)(b)\/(d) of the > Act and rules made
\nthereunder on
\n(Purchaser) has been declared to
\nand the said…..\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 will be personally liable to the State \/Central Government under section 79 of
\nthe Act to the extent of the liability discharged, or to the extent of the liability of the taxable
\nperson for tax, cess, interest and penalty, whichever is less.
\nPlease note that, in case you fail to make payment in pursuance of this notice, you shall be
\ndeemed to be a defaulter in respect of the amount specified in the notice and consequences of
\nthe Act or the rules made thereunder shall follow.
\nPlace:
\nDate:
\n54
\nSignature
\nName
\nDes<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\noutstanding recoverable amount as mentioned above.
\nPlace:
\nDate:
\n56
\n56
\nProper Officer\/ Specified Officer
\n57
\n44
\nTo
\nGSTIN –
\nName –
\nAddress –
\nDemand order no.:
\nReference no. of recovery:
\nFORM GST DRC – 16
\n[See rule 147(1) & 151(1)]
\nDate:
\nDate:
\nPeriod:
\nNotice for attachment and sale of immovable\/movable goods\/shares under section 79
\nWhereas you have failed to pay the amount of Rs… being the arrears of
\ntax\/cess\/interest\/penalty\/ fee payable by you under the provisions of the > Act.
\nThe immovable goods mentioned in the Table below are, therefore, attached and will
\nbe sold for the recovery of the said amount. You are hereby prohibited from transferring or
\ncreating a charge on the said goods in any way and any transfer or charge created by you
\nshall be invalid.
\nSchedule (Movable)
\nSr. No.
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nFlat No.
\ny\/
\nStree Village
\nName of Road Localit District Stat
\nthe
\nPremises
\ne
\n\/Building
\nt
\n1
\n2
\n3
\n4
\n5
\n6
\nIN
\n59
\nQuantity
\n3
\nPIN Latitude Longitude
\nCode (optiona (optional)
\n1)
\n7
\n8
\n9
\n10
\nPlace:
\nDate:
\nSchedule (Shares)
\nSr. No.
\n1
\nName of the Company
\n2
\nQuantity
\n3
\n60
\n60
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 18
\n[See rule 155]
\n\u00ce\u00a4\u00ce\u00bf
\nName & Address of District Collector
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nCertificate <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDetails of Amount
\nDescription
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n62
\n62
\nFORM GST DRC – 20
\n[See rule 158(1)]
\nApplication for Deferred Payment\/ Payment in Instalments
\n1. Name of the taxable person-
\n2. GSTIN –
\n3. Period
\nIn accordance with the provisions of section 80 of the Act, I request you to allow me
\nextension of time upto
\nfor payment of tax\/ other dues or to allow me to pay such
\ntax\/other dues in -instalments for reasons stated below:
\nDemand ID
\nDescription
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nReasons: –
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nUpload Document
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nPlace –
\nDate –
\n63
\nReference No >
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN
\nName
\nAddress
\nDemand Orde<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate:
\nName
\nAddress
\n(Bank\/Post Office\/Financial Institution\/Immovable property registering authority)
\nProvisional attachment of property under section 83
\nIt is to inform that M\/s
\n(name) having principal place of business at
\n-(address) bearing registration number as
\n(GSTIN\/ID), PAN is
\na registered taxable person under the > Act. Proceedings have been
\nlaunched against the aforesaid taxable person under section > of the said Act to
\ndetermine the tax or any other amount due from the said person. As per information available
\nwith the department, it has come to my notice that the said person has a –
\n>account in your > having account no. >;
\nor
\nproperty located at >.
\nIn order to protect the interests of revenue and in exercise of the powers conferred under
\nsection 83 of the Act, I
\n(name),
\n(designation), hereby provisionally
\nattach the aforesaid account \/ property.
\nNo debit shall be allowed to be made from the said account or any other account operated
\nby the aforesaid person on the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNow, there is no such proceedings pending against the defaulting person which warrants the
\nattachment of the said property. Therefore, the said property may be restored to the person
\nconcerned.
\nCopy to
\nSignature
\nName
\nDesignation
\n40
\n67
\n\u00ce\u00a4\u00ce\u00bf
\nThe Liquidator\/ Receiver,
\nName of the taxable person:
\nGSTIN:
\nDemand order no.:
\nDate:
\nFORM GST DRC-24
\n[See rule 160]
\nPeriod:
\nIntimation to Liquidator for recovery of amount
\nThis has reference to your letter >, giving intimation of your
\nappointment as liquidator for the > holding >. In this
\nconnection, it is informed that the said company owes \/ likely to owe the following amount to
\nthe State\/Central Government:
\nCurrent\/Anticipated Demand
\n(Amount in Rs.)
\nAct
\nTax
\nInterest Penalty
\nOther Dues
\nTotal Arrears
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nIn compliance of the provisions of section 88 of the Act, you are hereby directed to make
\nsufficient provision for discharge <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTotal Arrears
\n1
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState \/ UT tax
\nIntegrated tax
\nCess
\nPlace:
\nDate:
\n68
\n80
\nSignature
\nName
\nDesignation
\n69
\n69
\n6.
\nFORM GST CPD-01
\n[See rule 162(1)]
\nApplication for Compounding of Offence
\nGSTIN\/Temporary ID
\nAddress
\n1.
\n2.
\nName of the applicant
\n3.
\n4.
\n5.
\nThe violation of provisions of the Act for which
\nprosecution is instituted or contemplated
\nDetails of adjudication order\/notice
\nReference Number
\nDate
\nTax
\nInterest
\nPenalty
\nFine, if any
\nBrief facts of the case and particulars of the offence (s)
\ncharged:
\n7.
\nWhether this is the first offence under the Act
\n8.
\nIf answer to 7 is in the negative, the details of previous
\ncases
\n9.
\nWhether any proceedings for the same or any other offence
\nare contemplated under any other law.
\n10. If answer to 9 is in the affirmative, the details thereof
\n(1)
\n(2)
\nDECLARATION
\nI shall pay the compounding amount, as may be fixed by the Commissioner.
\nI understand that I cannot claim, as a matter of right, that the offence committed by me
\nunder <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n