The Madhya Pradesh Goods and Services Tax Amendment Rules, 2017
FA 3-40\/2017-1-V-(83) Dated:- 5-8-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
\nMantralaya, Vallabh Bhawan, Bhopal
\nBhopal, the 5th August 2017
\nNo. F-A 3-40-2017-1-V-(83). In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby, makes the following further amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
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\nDocument 1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 www.govtpressmp.nic.in \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0.
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 435]
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\n\u00c3\u00a0<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ya Pradesh Goods and Services Tax Rules, 2017, namely :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n covered by the said invoices have been exported out of India = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o believe that a place of business or any other place is to be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -04 and furnishing of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g therein the details of the amount payable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n “the defaulter”) to the Government under any of the provisions of the Act or the rules = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ned to the unsuccessful = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by sale of movable or immovable property.-(1)The proper officer shall prepare a list of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n provision of this Chapter, where the property to be sold is a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , being in the possession of the defaulter on the said date, it was in his possession, not on his own account or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ecovery, before the issue of the notice under sub-rule (4), the proper officer shall cancel the process of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of such order shall be affixed on some conspicuous part of the office of the proper officer, and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ounts so = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all for a report from the jurisdictional officer about the financial ability = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is of perishable or hazardous nature, and if the taxable person pays an amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n concerned officer with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ounding proceedings and the provisions the Act = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Bank Account (to be auto populated from RC in case of registered taxpayer) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GSTIN of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n …… Dated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ws: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Allowed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nished = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hed such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n representatives\/successors and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ansporting goods that have escaped payment of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rupees. On my request = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o the: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eriod = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hereinabove is true and correct to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n paid at the time of sale or as per the directions of the proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 rupees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Rs… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n per the directions of the proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ovisions of clause = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax and other dues amounting to rupees (date) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n provision for discharge of the current and anticipated liabilities, before the final = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ls thereof = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Madhya Pradesh Goods and Services Tax Amendment Rules, 2017FA 3-40\/2017-1-V-(83) Dated:- 5-8-2017 Madhya Pradesh SGSTGST – StatesMadhya Pradesh SGSTMadhya Pradesh SGSTCommercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 5th August 2017 No. F-A 3-40-2017-1-V-(83). In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 … Continue reading “The Madhya Pradesh Goods and Services Tax 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-7344","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7344","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=7344"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7344\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nIn the said rules.
\nAMENDMENTS
\n1. In rule 44,\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n( 1 ) in sub-rule (2) for the words “integrated tax and central tax”, the wrods \u00e2\u00e2\u0082\u00ac\u00c5\u0093cetral tax, State tax, Union
\nterritory tax and integrated tax” shall be substituted;-
\n(2) in sub-rule (6), for the words and letter “IGST and CGST”, the words “central tax, State tax, Union territory
\ntax and integrated tax” shall be substituted;
\n869
\n870
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n2.
\nin rule 96, in clause (b) of sub-rule (1), and in sub-rule (3), for the words, letters and figures, “FORM
\nGSTR 3”, the words, letters and figures “FORM GSTR 3 or FORM GSTR-3B, as the case may be;”
\nshall be substituted;
\n3.
\nafter rule 96, the following rule shall be added, namely:-
\n“96A. Refund of integrated tax paid on export of goods or services under bond or<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be electronically transmitted to the common portal from the said system.
\nWhere 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
\nallowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said
\namount shall be recovered from the registered person in accordance with the provisions of
\nsection 79.
\nThe export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule
\n(3) shall be restored immediately when the registered person pays the amount due.
\n(5) The Government, by way of notification, may specify the conditions and safeguards under
\nwhich a Letter of Undertaking may be furnished in place of a bond.
\n4.
\n(6)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nvisited for the purposes of inspection or search or, as the case may be, seizure in accordance
\nwith the provisions of section 67, he shall issue an authorisation in FORM GST INS-
\n01 authorising any other officer subordinate to him to conduct the inspection or search or, as
\nthe 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)
\nof section 67, the proper officer or an authorised officer shall make an order of seizure in
\nFORM GST INS-02.
\n(3) The proper officer or an authorised officer may entrust upon the the owner or the
\ncustodian of goods, from whose custody such goods or things are seized, the custody of such
\ngoods or things for safe upkeep and the said person shall not remove, part with, or otherwise
\ndeal with the goods or things except with the previous permission of such officer.
\n(4) Where it is not<\/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
\n, 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
\nthe cess,
\nif any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
\n(2)
\nIn 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
\nperson,
\nwhichever
\nthings or the amount <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 concluding the proceedings in
\nrespect of the said notice.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmade thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to
\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 prepa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbidders, 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
\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 <\/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
\n870(4)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\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 distrai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnegotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction,
\nsell such instrument or a share through a broker and the said broker shall deposit to the Government so much of
\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 su<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nas his own property, but on account of or in trust for any other person, or partly on his own account and partly
\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\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n870 (5)
\n(12) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nauction
\nand release the goods.
\n(15)The proper officer shall cancel the process and proceed for re-auction where no bid is received or the
\nauction is considered to be non-competitive due to lack of adequate participation or due to low bids.
\n148.
\nProhibition against bidding or purchase by officer.-No officer or other person having any duty to
\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 s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nanother copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address
\nof the corporation and in the case of other movable property, to the person in possession of the same.
\n(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper
\nofficer, and such payment shall be deemed as paid to the defaulter.
\n870(6)
\n23
\n152.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrealised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter
\nshall,-
\n(a)
\nfirst, be appropriated against the administrative cost of the recovery process;
\n(b)
\nnext, be appropriated against the amount to be recovered;
\n155.
\n(c)
\nnext, be appropriated against any other amount due from the defaulter under the Act or the
\nIntegrated Goods and Services Tax Act, 2017or the Union Territory Goods and Services Tax Act, 2017
\nor any of the State Goods and Services Tax Act, \u00c3\u00a2\u00cb\u00c5\u0093\u00e2\u00e2\u0082\u00ac\u00c2\u00a8and the rules made thereunder: and
\n(d) any balance, be paid to the defaulter.
\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 certific<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the taxable person to pay the said amount.
\n(2)
\nUpon consideration of the request of the taxable person and the report of the jurisdictional officer, the
\nCommissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make
\npayment and\/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
\nThe facility referred to in sub-rule (2) shall not be allowed where-
\n(3)
\n159.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n870 (7)
\n(a) the taxable person has already debuted 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nequivalent to the market price of such property or the amount that is or may become payable by the taxable
\nperson, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-
\n23, on proof of payment.
\n(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of
\nperishable or hazardous nature, the Commissioner may dispose of such property and the amount realized
\nthereby shall be adjusted against the tax, interest. penalty, fee or any other amount payable by the taxable
\nperson.
\n(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an
\nobjection to the effect that the property attached was or is not liable to attachment, and the Commissioner may,
\nafter affording an opportunity of being heard to the person filing the objection. release the said property by an
\norder in FO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreference to the particulars furnished in the application, or any other information, which may be considered
\nrelevant for the examination of such application.
\n(3)
\nThe Commissioner, after taking into account the contents of the said application, may, by order in
\nFORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and
\nhas made full and true disclosure of facts relating to the case, allow the application indicating the compounding
\namount and grant him immunity from prosecution or reject such application within ninety days of the receipt of
\nthe application.
\n870(8)
\n(4)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\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)
\nTh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall apply as if no such immunity had been granted.*;
\n7.
\nafter form “GSTTRAN-2”, the following forms shall be added, namely:-
\n“FORM-GST-RFD-01
\n\u00c3\u00e2\u0080\u009a\u00c2\u00a1See rute 89(1))
\nApplication for Refund
\nSelect: Registered Casual\/ Unregistered\/Non-resident taxable person
\n1. GSTIN\/Temporary ID:
\n2.
\nLegal Name:
\n3.
\nTrade Name, if any:
\n4.
\nAddress:
\n5.
\nTax Period:
\nFrom >
\nTo
\n6.
\nAmount of Refund Claimed:
\n7.
\nAct
\nTax
\nInterest Penalty
\nFees
\nOthers
\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.
\nExports of goods services- Without payment of Tax, i.c., ITC accumulated
\nd. On 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. Paymen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na.
\nBank Account Number
\nb.
\nName of the Bank
\nC.
\nBank Account Type
\nd.
\nName of account holder
\ne.
\nAddress of Bank Branch
\n:
\nf.
\nIFSC
\ng.
\nMICR
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4), if applicable Yes
\nNo \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nDECLARATION
\nI hereby declare that the goods exported are not subject to any export duty. I also
\ndeclare that I have not availed any drawback on goods or services or both and that I have
\nnot claimed refund of the integrated tax paid on supplies in respect of which refund is
\nclaimed.
\nSignature
\nName
\n_
\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
\n870(10)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWe declare that no refund on this account has been received by us earlier.
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nStatement -1
\n(Annexure 1)
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
\nGSTIN\/UIN
\nNo.
\nInvoice details
\nDate
\nRate
\nValue
\n1
\n2
\n3
\n4
\n5
\nTaxable
\nvalue
\n6
\nAmount
\nPlace of Supply
\nIntegrated Tax
\nCentral Tax
\n8
\nState\/UT Tax
\n9
\nCess
\n(Name of State)
\n10
\n11
\nPart A: Outward Supplies
\n(GSTR-1: Table 4 and 5)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nGSTIN
\nInvoice details
\nRate Taxable
\nvaluc
\nof
\nsupplier
\nNo
\nDate Value
\nAmount of Tax
\nPlace of
\nsupply
\n(Name
\nIntegrated
\nCentral State\/
\nCESS
\nof State)
\nWhether input or input
\nservice\/ Capital goods
\n(incl plant and
\nmachinery)\/ Ineligible for
\nITC
\nAmount of ITC available
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/
\nCess
\nUT Tax
\ntax
\nUT\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrecipient
\nInvoice details
\nShipping bill\/ Bill of export
\nIntegrated Tax
\nEGM Details
\nBRC\/FIRC
\nNo.
\nDate Value
\nGoods\/
\nHSN\/
\nUQC
\nQTY
\nNo.
\nDate Port Code
\nRate
\nTaxable
\nAmt.
\nRef No.
\nDate
\nNo.
\nDate
\nServices
\nSAC
\nvalue
\n(G\/S)
\nI
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n6A. Exports
\nRefund Type: Export without payment of Tax-Accumulated ITC
\n(GSTR- 1: Table 6A)
\nNote 1. Shipping Bill and EGM are mandatory; – in case of goods.
\n2. BRC\/FIRC details are mandatory- in case of Services
\n870 (13)
\nStatement 4
\nSupplies to SEZ\/SEZ developer
\nRefund Type:On account of supplies made to SEZ unit\/ SEZ Developer
\n(GSTR-1 Table 6B and Table 9)
\n870(14)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nGSTIN of
\nrecipient
\nInvoice details
\nShipping bill Bill of
\nexport
\nIntegrated Tax
\nAmended
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nDebit Note
\nIntegrated
\nTax \/
\nAmended
\nCredit Note
\nNo.
\nDate
\nValue
\nN<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCapital
\nof
\ngoods (incl
\nIntegrated
\nTax)
\nIntegrated
\nIntegra
\nState)
\nplant and
\nTax \/
\nAmended
\nTax
\nAmen
\nIntegrated Central State\/
\nCess
\n(If Any)
\nmachinery)\/
\nTax
\nTax
\n(If any)
\n(If an
\nNo
\nDate
\nValuc
\nIneligible
\nfor ITC
\n1
\n2
\nIN
\n3
\n4
\n5
\nin
\nIntegrated Central State\/
\nCESS
\ntax
\nTax
\nUT
\n5
\nTax
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\nUT
\nTax
\n19
\n(GSTR-2: Table 3 and Table 6)
\n870 (15)
\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:
\n870(16)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nOrder No:
\nOrder Date:
\nGSTIN\/
\nUIN
\nDetails of invoice covering transaction considered as intra-State \/ inter-State transaction
\ncarlier
\nTransaction which were held inter State\/intra-State supply
\nsubsequently
\nName
\nInvoice details
\nIntegrated Central
\n(in case<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAnnexure-2
\nCertificate
\nThis is to certify that in respect of the refund amounting to INR >
\n(Applicant's Name) GSTIN\/ Temporary ID
\n(in words) claimed by M\/s
\nfor the tax period , the incidence of tax 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.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM-GST-RFD-02
\n[See rules90(1), 90(2) and 95(2)]
\nAcknowledgment
\nYour application fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSir\/Madam,
\nWith reference to your above mentioned application for refund, the following amount is sanctioned to you on a
\nprovisional basis:
\nDate:
\nPlace:
\nSr.
\nDescription
\nCentral
\nNo
\nTax
\nState\/UT Integrated Tax
\ntax
\nCess
\nAmount
\nof refund
\nj.
\nclaimed
\n10% of the amount
\nii.
\nclaimed as refund
\n(to be sanctioned later)
\nBalance amount (i-ii)
\niii.
\nAmount
\nof refund
\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.
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nPayment Advice No: –
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\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 \u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00e2\u00e2\u0082\u00ac\u00a1
\nName: >
\nRefund Amount (as per Order):
\nPayment Advice
\nDate:
\nDescription
\nNet
\nRefund
\namo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*Strike out whichever is not applicable
\n870(22)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\nT
\nI
\nP F
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00e2\u00e2\u0082\u00ac\u00b9 Total
\nT
\nI
\nP
\nFO Total T
\nI
\nP F
\n0 Total
\nP
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00e2\u00e2\u0082\u00ac\u00b9
\nTotal
\n1. Amount of refund\/interest*
\nclaimed
\n2. Refund sanctioned on provisional
\nbasis (Order No….date) (if
\napplicable)
\n3. Refund amount
\n>
\ninadmissible
\n4. Gross amount to be paid (1-2-3)
\n5. Amount adjusted against
\noutstanding demand (if any) under
\nthe existing law or under the Act.
\nDemand Order No…… date…
\nAct Period
\n6. Net amount to be paid
\nNote 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
\n*Strike out whichever is not applicable
\n*1. I hereby sanction an amount of INR
\n@Strike out whichever is not applicable
\nto M\/s
\n_having GSTIN
\nunder sub-section (5) of section <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n870 (23)
\n870(24)
\nReference No.
\nTo
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM-GST-RFD-07
\n[See rute 92(1), 92(2) & 96(6)]
\n(GSTIN\/UIN\/Temp. ID No.)
\n(Name)
\n(Address)
\nAcknowledgement No. .
\nDate:
\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 adjusted against outstanding
\ndemands as per details below:
\nRefund Calculation
\nAmount of Refund claimed
\nji.
\nNet Refund Sanctioned on Provisional Basis
\n(Order No…date;
\nRefund
\namount inadmissible rejected
\niii.
\n>
\niv.
\nV.
\nRefund admissible (i-ii-iii)
\nRefund adjusted against outstanding demand
\n(as per order no.) under existing law or under
\nthis law.. Demand Order No.
\ndat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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:
\n870(26)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\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.
\n1. UIN
\n2. Name
\n:
\n3.
\nAddress
\n:
\n4.
\nTax Period (Quarter)
\n: From To
\n5.
\nAmount of Refund Claim
\n:
\n6.
\nCentral Tax
\nState \/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\nDetails of Bank Account:
\na.
\nBank Account Number
\nb.
\nBank Account Type
\nC.
\nName of the Bank
\nd.
\nName of the Account Holder\/Operator
\ne<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4. Details of bond furnished
\nBond:
\nLetter of Undertaking
\nSr. No.
\nReference no. of the bank guarantee
\nDate
\nAmount
\nName of bank and
\nbranch
\n1
\n2
\n3
\nNote Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
\n5
\n5. Declaration –
\n(i)
\n(ii)
\n(iii)
\nThe above-mentioned bank guarantee is submitted to secure the integrated tax payable on
\nexport of goods or services.
\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
\n870(28)
\nI\/We..
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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;
\n1\/We further declare that this bond is given under the orders of the Government for the p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nassigns by these presents, hereby jointly and severally undertake on
\nPresident
\nthis
\nday of.
\nto the
\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 Address
\nOccupation<\/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 taxhave been stored
\nhas kept accounts or goods in such a manner as is likely to cause evasion of tax
\npayable under this Act.
\nOR
\nC.
\ngoods liable to confiscation \/ documents relevant to the proceedings under the Act are
\nsecreted in the business\/residential premises detailed herein below
\nTherefore,
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nin excrcise 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.
\nOR
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST INS-02
\nORDER OF SEIZURE
\n[See rule 139 (2)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section
\n67 was conducted by me on
\nat : AM\/PM in the following premise(s):
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\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 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST INS-03
\nORDER OF PROHIBITION
\n[See rule 139(4)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section
\n67 was conducted on \/\/
\n: AM\/PM in the following premise(s):
\naf
\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 section 67, I
\nhereby order that you shall not\/shall not cause to remove, part with, or otherwise deal with
\nthe goods except without the previous permission of the undersigned:
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n1
\n2
\n3
\n4
\n5
\nPlace:
\nDa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe goods have been permitted to be released provisionally by the proper officer on execution
\nof the bond of value
\n.rupees and a security of
\n..rupees
\nagainst which cash\/bank guarantee has been furnished in favour of the President\/ Governor;
\nand
\nWHEREAS I undertake to produce the said goods released provisionally to me as and when
\nrequired by the proper officer duly authorized under the Act.
\nAnd if all taxes, interest, penalty, fincand other lawful chargesdemanded by the proper officer
\nare duly paid within ten days ofthe date of demand thereof being made in writing by the said
\nproper officer, this obligation shall be void.
\nOTHERWISE and on breach or failure in the performance of any part of thiscondition, the
\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 endorsinghis rights under the
\nabove-written bond or both;
\nIN THE WITNESS THEREOF the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmarket price of such goods or things
\n(amount in words and digits), being an
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nthe amount of tax, interest and penalty that is or may become payable
\nhas been paid, I hereby order the above mentioned goods be released forthwith.
\nPlace:
\nDate:
\nTo:
\n>
\nName and Designation of the Officer
\nReference No:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM GST DRC – 01
\n[See rule 142(1)]
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nF.Y.
\nSection \/ sub-section under which SCN is being issued –
\nSCN Reference No.
\n3-
\nDate
\n–
\nSummary of Show Cause Notice
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\nReference No:
\nTo
\nDate:
\nAct –
\nSr.
\nTax
\nAct
\nPlace of
\nTax \/
\n(Amount in Rs.)
\nOthers
\nTotal
\nNo.
\nPeriod
\nsupply
\nCess
\n(name of
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\nGSTIN\/ID
\nName
\nFORM GST DRC -02
\n[See rule 142(1)(b)]
\nAddress
\nSCN Ref. No.
\n14\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 111
\nStatement<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct Place of supply
\n(POS)
\nTax\/ Interest
\nCess
\nPenalty, if
\napplicable
\nTotal Ledger Debit
\nDate of
\nutilised
\nentry
\ndebit
\n(Cash\/
\nno.
\nentry
\nCredit)
\n2
\n3
\n4
\n5
\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
\nName
\nDesignation Status
\nDate
\nReference No:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nARN-
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM GST DRC-04
\n[See rule 142(2)]
\nF.Y.
\nDate –
\nDate:
\n870 (39)
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged
\nto the extent of the amount paid and for the reasons stated therein.
\nCopy to
\nReference No:
\nTo
\nGSTIN\/ID
\nNam<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbest of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nDesignation Status
\nDate –
\n1. Details of order
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\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.
\nHSN
\nDescription
\n870 (41)
\n4. Details of demand
\n(Amount in Rs.)
\nSr.
\nTax
\nTurnover
\nPlace of supply
\nAct
\nTax\/ Cess
\nInterest
\nPenalty
\nNo.
\nrate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n5. Amount deposited
\nSr. No.
\n1
\nTax Period
\nAct
\nTax\/ Cess
\n2
\n3
\n4
\nInterest
\n5
\nPenalty Others
\nTotal
\n7
\n8
\nTotal
\nCopy to
\nSignature
\nName
\nDesignation
\n870(42)
\nReferenc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n870 (43)
\nFORM GST DRC-09
\n[See rule 143]
\nParticulars of defaulter –
\nGSTIN
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nOrder for recovery through specified officer under section 79
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable
\nunder the provisions of the > Act by the aforesaid
\nperson who has failed to make payment of such amount. The details of arrears are given in
\nthe table below:
\n(Amount in Rs.)
\nAct
\nTax\/Cess Interest Penalty
\nOthers
\nTotal
\n2
\n3
\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.
\nSignature
\nName
\nDesignation
\nPlace:
\n870(44)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nPlace:
\nDate:
\nTo,
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\nFORM GST DRC – 11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\nPlease refer to Public Auction Reference no.
\nof auction conducted on
\ninstant case.
\ndated
\nOn the basis
\nyou have been found to be a successful bidder in the
\nYou are hereby, required to make payment of Rs.
\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:
\nSignature
\nName
\nDesignation
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM <\/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)
\nThe
\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
\nthe said person.<\/p>\n
\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
\nsectio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c 14
\n[See rule 145(2)]
\nCertificate of Payment to a Third Person
\n870 (47)
\nIn response to the notice issued to you in FORM GST DRC-13 bearing reference no.
\nyou 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
\n870(48)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nThe Magistrate \/Judge of the Court <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbeing 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.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nFlat No.
\n1
\n2
\n4
\nName of Road Localit District Stat
\nthe
\nyl
\nPremises Stree Village
\n\/Building
\n3
\ne
\nPIN
\nCode
\nLatitude Longitude
\n(optiona (optional)
\n1).
\n5
\n7
\n8
\n9
\n10
\nPlace:
\nDate:
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\n870(50)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM GST DRC – 17
\n(See rule 147(4)]
\nNotice for Au<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nName of
\nNo.
\nFlat No.
\nRoad Localit District Stat
\nthe
\nyl
\nPremises Stree Village
\ne
\nPIN
\nCode
\nLatitude Longitude
\n(optiona (optional)
\n1).
\n\/Building
\nt
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n10
\nPlace:
\nDate:
\nSchede hares)
\nNo.
\nName of the kayany
\nQuantity
\nSign dare
\nName
\nDesreptioni
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n870 (51)
\nFORM GST DRC – 18
\n[See rule 155]
\nTo
\nName & Address of District Collector
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nI…
\nDate:
\nDate:
\nCertificate action under clause (e) of sub-section (1) section 79
\ndo hereby certify that a sum of Rs……
\nhas been
\ndemanded from and is payable by M\/s
\nholding GSTIN <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
\nDetails of Amount
\nDescription
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\n870 (53)
\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
\ntax\/other dues in
\nDemand ID
\nfor payment of tax\/ other dues or to allow me to pay such
\ninstalments for reasons stated below:
\nDescription
\nCentral tax
\nState \/UT tax
\nIntegrated tax
\nCESS
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nReasons: –
\nUpload Documer
\nVerification
\nIhereby solemnly <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmonthly instalments.
\n– in
\nOR<\/p>\n
\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
\nReference No.:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM GST DRC – 22
\n[See rule 159(1)]
\nDate:
\n870 (55)
\nName
\nAddress
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nProvisional attachment of property under section83
\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
\n–
\nis
\na registered taxable person under the > Act.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC – 23
\n[See rule 159(3), 139(5) & 159(6)]
\nDate:
\nName
\nAddress
\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 persen which warrants the
\nattachment of the said accounts. Therefore, the said account may now be restored to the
\nperson concerned.
\nor
\nPlease refer to the attachment of property > attached vide above referred
\norder to safeguard the interest of revenue in the proceedings launched against the person.
\nNow, there is no such proceedings pending against the defaulting person which warrants the
\natta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwinding up of the company.
\nPlace:
\nDate:
\nName
\nDesignation
\n870(58)
\nReference No >
\nDate >>
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM GST DRC-25
\n[See rule 161]
\nReference No. in Appeal or Revision or any other proceeding –
\nDate:
\nDate:
\nDate:
\nContinuation of Recovery Proceedings
\n>has enhanced\/reduced the dues covered by the above mentioned demand order
\n.vide order no.
\nand the dues now
\nstands
\nstands at Rs…
\nThe recovery of enhanced\/reduced amount of Rs..
\ncontinued from the stage at which the recovery proceedings stood immediately before
\ndisposal of appeal or revision. The revised amount of demand after giving effect of appeal \/
\nrevision is given below:
\nFinancial year:
\n(Amount in Rs.)
\nAct<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDECLARATION
\n(1) I shall pay the compounding amount, as may be fixed by the Commissioner.
\n(2)
\nName
\nI understand that I cannot claim, as a matter of right, that the offence committed by me
\nunder the Act shall be compounded.
\nSignature of the applicant
\n870(60)
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 5 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 2017
\nFORM GST CPD-02
\n[See rule 162(3)]
\nReference No:
\nDate:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nARN
\nDate –
\nOrder for rejection \/ allowance of compounding of offence
\nThis has reference to your application referred to above. Your application has been examined
\nin the department and the findings are as recorded below:
\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 a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n