The Odisha Goods and Services Tax (Second Amendment) Rules, 2017.
S.R.O. No. 342\/2017 Dated:- 26-7-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
\nNOTIFICATION
\nThe 26th July, 2017
\nS.R.O. No.342\/2017- In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Odisha Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from the 1st day of July, 2017.
\n2. In the Odisha Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in the said rules, in rule 1, in the heading, the word “, Extent” shall be omitted.
\n3. In the said rules, in rule 10, in sub-rule (4), for the words “<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rule (3), the following sub-rule shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n long with the interest specified under sub-section (1) of section 50 within a period of – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection, Search and Seizure = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amount payable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rice and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tachment or distraint. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tly, bid for, acquire or attempt to acquire any interest in the property sold. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lic Officer.-Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ny of the Central Goods and Services Tax Act, 2017, for which the recovery process is on; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n able to be paid have been paid in the case for which the application has been made. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n down): = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted or fully = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from GSTR-1 and GSTR-2. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a Taxa = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n relevant = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Order Date……. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be paid to the bank account specified by him in his application; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as reference to your refund application referred to above and information\/ documents = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er of Undertaking for export of goods or services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mentioned; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e integrated tax, thereon in the event of failure to export the goods or services, along with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection 67 of the Act, I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ize the following goods\/books\/ documents and things: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n alled “the Governor\u201d) in the sum of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ngs were seized on \/\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n plicabl = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n thers (specify) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the attached or distrained goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , you shall be deemed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e on the said goods in any way and any transfer or charge created by you shall be invalid. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uantity = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n emnly affirm and declare that the information given herein above is true and correct to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n exercise of the powers conferred under section 83 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Demand = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be compounded. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Odisha Goods and Services Tax (Second Amendment) Rules, 2017.S.R.O. No. 342\/2017 Dated:- 26-7-2017 Orissa SGSTGST – StatesOrissa SGSTOrissa SGSTFINANCE DEPARTMENT NOTIFICATION The 26th July, 2017 S.R.O. No.342\/2017- In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on … Continue reading “The Odisha Goods and Services Tax (Second Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7381","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7381","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=7381"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7381\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n “(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule.
\n (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.”.
\n8. In the said rules, in rule 26, in sub-rule (3), for the words “specified under the provisions of the Information Technology Act, 2000 (21 of 2000)”, the words “or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf.” sha<\/p>\n
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\n(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
\n(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
\n(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
\n(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, t<\/p>\n
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\n139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02.
\n(3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said per<\/p>\n
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\nExplanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
\n(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
\n141. Procedure in respect of seized goods.-(1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payab<\/p>\n
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\n(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
\n(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice.
\n(4) The representation re<\/p>\n
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\nExplanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
\n144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on<\/p>\n
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\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
\n(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
\n145. Recovery from a third person.- (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as “the third person”), a notice in FORM GST DRC-13 directing him to deposit the a<\/p>\n
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\nProvided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
\n(2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the proper officer to that effect.
\n(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
\n(a) an immovable property, the order of attachment or dis<\/p>\n
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\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.
\n(8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to<\/p>\n
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\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder:
\nProvided that where the highest bid is made by more than on<\/p>\n
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\n149. Prohibition against sale on holidays.-No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
\n150. Assistance by police.-The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
\n151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohib<\/p>\n
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\n153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstanc<\/p>\n
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\n156. Recovery through court.-Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
\n157. Recovery from surety.-Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter.
\n158. Payment of tax and other amounts in instalments.- (1) On an application f<\/p>\n
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\n (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the Central Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
\n159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
\n(2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be remove<\/p>\n
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\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
\n160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.
\n161. Continuation of certain recovery proceedings.-The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC-25.
\nChapter – XIX
\nOffences and Penalties
\n162. Procedure for compounding of offences.-(1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner fo<\/p>\n
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\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no suc<\/p>\n
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\na. Excess balance in Electronic Cash ledger
\nb. Exports of services- With payment of Tax
\nc. Exports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\nd. 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. Payment Reference No. (of the amount to be claimed as refund)
\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)
\ne. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
\nf. On account of supplies made to SEZ unit\/ SEZ Developer or Recipient of Deemed
\nExports
\n(Select the type of supplier\/ recipient)
\n1. Supplies to SEZ Unit
\n2. Supplies to SEZ Developer
\n13
\n3. Recipient of Deemed Exports
\ng. Refund of accumulated ITC on account of supplies made to SEZ unit\/ SEZ
\nDeveloper
\nh. Tax paid on a supply which is not provided, ei<\/p>\n
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\nexempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\n14
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special
\nEconomic Zone developer has not availed of the input tax credit of the tax paid
\nby the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id
\nsolemnly affirm and certify that in respect of the refund amounting to Rs. \/ with
\nrespect to the tax, interest, or any other amount for the period fromto-,
\nclaimed in the refund application, the incidence of such tax and interest has not
\nbeen passed on to any other person.
\n(This Declaration is not required to be furnished by applicants, who are claiming
\nrefund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-
\nsection (8) of section 54..)
\n10. Verification
\nI\/We hereby solemnly affirm and declare that the information
\ngiven herein above is true and correct to the best of my\/our knowledge and<\/p>\n
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\nRefund Type: Exports of services with payment of tax
\n(GSTR-1 Table 6A and Table 9)
\n16
\nStatement-2
\n1.
\nGSTI
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nN of
\nAmended Debit Note Credit Note Net Integrated
\nValue Integrated Integrated
\nTax
\nTaxab
\n|recipi
\nSAC
\nNo. Date Value
\nRate
\nent
\nle Amt.
\nvalue
\nDate
\nNo.
\n(Integrate
\nd Tax) Amended
\nTax \/
\nTax\/ = (11\/8)+12-
\nAmended
\n13
\n1
\n2
\n3
\n5
\n7
\n8
\n9
\n10
\n(If Any)
\n11
\n(If any)
\n(If any)
\n12
\n13
\n14
\n6A. Exports
\nBRC\/FIRC details are mandatory- in case of services
\nRefund Type: Export without payment of Tax-Accumulated ITC
\n(GSTR-1: Table 6A)
\n17
\nStatement-3
\nGSTIN of
\nrecipient
\nInvoice details
\nNo. Date Value
\nGoods\/ HSN\/ UQC QTY
\nServices SAC
\nNo.
\nShipping bill\/ Bill of
\nexport
\nDate Port
\nCode
\nIntegrated Tax
\nEGM Details
\nBRC\/FIRC
\nRate Taxable Amt. Ref No.
\nvalue
\nDate No. Date
\n(G\/S)
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n6A. Exports
\nNote 1. Shipping Bill and EGM are mandatory; – in case of goods.
\n2. BRC\/FIRC details are mandatory- in case of Services
\n18
\nStatement 4<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAmount of Tax
\nPlac
\nWhethe
\nAmount of ITC available
\nte
\nble
\ne of
\nr input
\nAmen Debit Credit Net
\nded Note Note
\nITC
\nvalue
\nsup
\nor input
\nValue
\nIntegr
\nof
\nITC ITC
\nply
\nservice\/
\nated
\nsupp
\n(ITC
\nIntegr Integr
\nCapital
\nTax
\nlier
\n(Nam
\nIntegr
\nated
\nated
\ngoods
\ne of
\nated
\nTax \/
\nTax\/=(17\/
\n(incl
\nState)
\nTax)
\nAmen
\nAmen
\n7) +
\nplant
\nded
\nded
\n18-
\nand
\n(If
\n19
\nmachin
\nAny)
\n(If
\n(If
\nery)\/
\nIntegr
\nCen
\nSta Ce
\nany)
\nany)
\n\u00e2\u2030\u02c6 10
\n0
\nN Da Val
\nIntegr
\nCen
\nSta CE
\nue
\nated
\ntral
\nte\/ SS
\ne
\ntax
\nTax
\nU
\nT
\nTa
\nX
\nSSS
\nIneligib
\nated
\ntral te\/ SS
\nle for
\nITC
\nTax
\nTax
\nUT
\nTax
\n123456789
\n10
\n11
\n12
\n13
\n14
\n15 16
\n17
\n18
\n19
\n20
\n20
\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:
\nOrder No:
\nOrder Date:
\nGSTIN\/ Details of invoice covering transaction considered as intra -State \/ inter-State Transaction which were held inter State \/ intra-State
\nUIN
\ntransaction earlier
\nsupply subsequently
\nName
\nInvoice details
\nInte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrecords 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
\nclause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54
\nof the Act.
\n23
\nFORM-GST-RFD-02
\n[See rules 90(1), 90(2) and 95(2)]
\nAcknowledgment
\nYour application for refund is hereby acknowledged against
\nAcknowledgement Number
\nDate of Acknowledgement
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdiction (tick appropriate)
\nCentre
\nFiled by
\nState\/
\nUnion Territory:
\nTax Period
\nDate and Time of
\nFiling
\nReason for Refund
\nAmount of Refund Claimed:
\nCentral Tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nTotal
\nRefund Application Details
\nTax
\nInterest Penalty
\nFees
\nOthers
\nTotal
\nNote 1: The status of the application can be viewed by entering ARN through
\nTrack Application Stat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN\/UIN\/Temporary ID \u00e2\u2014\u2021
\nName: <>
\nRefund Amount (as per Order):
\nDescription
\nNet
\nRefund
\namount
\nsanctioned
\nInterest on
\ndelayed
\nIntegrated Tax
\nCentral Tax
\nDate:
\nState\/UT tax
\nCess
\nTIPFO Total T IPFO Total TIPFO Tota TIPFO Total
\nRefund
\nTotal
\n–
\nNote 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O'
\nstands for Others
\nDate:
\nPlace:
\nDetails of the Bank
\ni.
\nBank Account no as per application
\nName of the Bank
\nii.
\nName and Address of the Bank\/branch
\niii.
\nIFSC
\niv.
\nMICR
\nV.
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n\u00ce\u00a4\u00ce\u00bf
\n26
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nOrder No.:
\n\u00ce\u00a4\u00ce\u00bf
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No. (If applicable)
\nAcknowledgement No.
\n27
\nFORM-GST-RFD-06
\n[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
\nDate:
\nDated
\nRefund Sanction\/Rejection Order
\nSir\/Madam,
\nThis has reference to your above mentioned application for refund filed under section 54 of the Act*\/ interest on refund*<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
\n(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the
\nremaining amount of -rupees is to be paid to the bank account specified by him in his application* \u2026
\n#Strike-out whichever is not applicable.
\nOr
\n&2. I hereby credit an amount of INR
\nto Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
\n&3. I hereby reject an amount of INR
\n&Strike-out whichever is not applicable
\nto M\/s
\nDate:
\nPlace:
\nhaving GSTIN
\nunder sub-section (…) of Section (…) of the Act.
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nReference No.
\nTo
\n30
\nFORM-GST-RFD-07
\n[See rule 92(1), 92(2) & 96(6)]
\n(GSTIN\/UIN\/Temp. ID No.)
\n(Name)
\n(Address)
\nDate:
\nAcknowledgement No.
\nDated…….
\nOrder for Complete adjustment of sanctioned Refund
\nSir\/M<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurnished in the matter. The amount of refund sanctioned to you has been withheld due to the
\nfollowing reasons:
\nRefund Order No.:
\nDate of issuance of Order:
\nSr.
\nRefund Calculation
\nNo.
\nAmount of Refund Sanctioned
\ni.
\nAmount of Refund Withheld
\nii.
\nAmount of Refund Allowed
\niii.
\nIntegrated Central
\nTax
\nState\/UT Tax
\nCess
\nTax
\nReasons for withholding of the refund:
\n>
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is withheld for the
\nabove mention reasons. This order is issued as per provisions under sub-section (…) of Section
\n(…) of the Act.
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n32
\nFORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial
\nInstitution and Organization, Consulate or Embassy of foreign countries, etc.
\n1. UIN
\n2. Name:
\n3. Address
\n4. Tax Period (Quarter)
\n5. Amount of Refund Claim<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. GSTIN
\n2. Name
\n3. Indicate the type of document furnished Bond:
\nLetter of Undertaking
\n4. Details of bond furnished
\nSr. No. Reference no. of the bank guarantee
\nDate
\nAmount
\nName of bank and
\nbranch
\n1
\n2
\n3
\n4
\n5
\nNote – Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
\n5. Declaration –
\n(i)
\nThe above-mentioned bank guarantee is submitted to secure the integrated tax
\npayable on export of goods or services.
\n(ii)
\n(iii)
\nI undertake to renew the bank guarantee well before its expiry. In case I\/We fail to
\ndo so the department will be at liberty to get the payment from the bank against the
\nbank guarantee.
\nThe department will be at liberty to invoke the bank guarantee provided by us to
\ncover the amount of integrated tax payable in respect of export of goods or services.
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status
\nDate
\n34
\nI\/We..
\nBond for export of goods or services without payment of integrated tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe condition of this bond is that the obligor and his representative observe all the provisions of the
\nAct in respect of export of 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
\nwith interest, if any, within fifteen days of the date of demand thereof being made in writing by the said
\nofficer, this obligation shall be void;
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the
\namount of bank guarantee or by endorsing his rights under the above-written bond or both;
\nI\/We further declare that this bond is given under the orders of the Government for the performance of
\nan act in which the public are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nobligor(s).
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\nWitnesses\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nan amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date
\nof invoice till the date of payment.
\nI\/We declare that this undertaking is given under the orders of the proper officer for the
\nperformance of enacts in which the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nundertaker(s)
\nSignature(s) of undertaker(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted by me this..
\n..day of…
\n(year)..
\n.of
\nOccupation
\nOccupation
\n(month)..
\n(Designation)
\nfor and on behalf of the President of India.”
\n36
\n18. In the said rules, after Form GST TRAN-2, the following Forms shall be inserted, namely:-
\n“FORM GST INS-1
\nAUTHORISATION FOR INSPECTION OR SEARCH
\n[See rule 139 (1)]
\nTo
\n(Name and Designation of officer)
\nA. M\/s.
\nWhereas information has been presented before me and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nauthorize and require you to inspect the premises belonging to the above mentioned person
\nwith such assistance as may be necessary for inspection of goods or documents and\/or any
\nother things relevant to the proceedings under the said Act and rules made thereunder.
\nOR
\n37
\nin exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I
\nauthorize and require you to search the above premises with such assistance as may be
\nnecessary, and if any goods or documents and\/or other things relevant to the proceedings under
\nthe Act are found, to seize and produce the same forthwith before me for further action under
\nthe Act and rules made thereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to answer the
\nquestions relevant to inspection \/ search operations, making of false statement or providing false
\nevidence is punishable with imprisonment and \/or fine under the Act read with section 179, 181,
\n191 and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nA) Details of Goods seized:
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n3
\n4
\n5
\n1
\n2
\n39
\nB) Details of books \/ documents \/ things seized:
\nSr.
\nDescription
\nNo
\nof books\/documents\/ things
\nNo. of books \/
\ndocuments\/things
\nRemarks
\nseized
\nseized
\n3
\n4
\n1
\n2
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a direction that he shall not remove, part with, or otherwise deal with the goods or things
\nexcept with the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nSr. No.
\nTo:
\n1.
\n2.
\n>
\nName and Designation of the Officer
\nName and address
\nSignature
\n40
\n40
\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 67 was
\nAM\/PM in the following premise(s):
\nconducted on
\n_ at_
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. ><\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(State) (hereinafter
\nrupees to be paid to the President \/ the
\nGovernor for which payment will be made. I jointly and severally bind myself and my heirs\/
\nexecutors\/ administrators\/ legal representatives\/successors and assigns by these presents; dated
\nthis…………… .day of………….
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been
\nseized vide order number
\n.dated.. …. having value
\n..rupees
\ninvolving an amount of tax of
\nrupees. On my request the goods have been
\npermitted to be released provisionally by the proper officer on execution of the bond of value
\nrupees and a security of
\n..rupees against which cash\/bank
\nguarantee has been furnished in favour of the President\/ Governor; and
\nWHEREAS I undertake to produce the said goods released provisionally to me as and when
\nrequired by the proper officer duly authorized under the Act.
\nAnd if all taxes, interest, penalty, fine and other lawful charge<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npremise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nDetails of goods seized:
\nfrom the following
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n1
\n2
\n3
\n4
\n5
\nand since these goods are of perishable or hazardous nature and since an amount of
\nRs.
\n(amount in words and digits), being an amount
\nequivalent to the:
\nmarket price of such goods or things
\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:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\n45
\nFORM GST DRC – 01
\n[See rule 142(1)]
\nTax Period
\nF.Y.
\nSection\/sub-section under which SCN is being issued –
\nSCN Reference No.
\n(a) Brief facts of the case
\nDate
\nSummary of Show Cause Notice
\n(b) Grounds
\n(c) Tax and other dues
\nDate:
\nAct-
\n(Amount in Rs.)
\nSr.
\nTax
\nAct
\nNo.
\nPeriod
\nPlace of
\nsupply
\n(name of
\nTax \/
\nOthers Total
\nCess
\nState)
\n1 2 3 45<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\nutilised entry
\nof
\n(Cash\/ no.
\ndebit
\ne
\nCredit)
\nentry
\n1
\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
\nthe best of my knowledge and belief and nothing has been concealed there from.
\nSignature of Authorized Signatory
\nName
\nDesignation \/ Status
\nDate –
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nARN –
\n48
\nFORM GST DRC – 04
\n[See rule 142(2)]
\nF.Y.
\nDate –
\nDate:
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged to the
\nextent of the amount paid and for the reasons stated therein.
\nCopy to –
\nSignature
\nName
\nDesignation
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nSCN –
\nARN –
\n49
\nFORM GST DRC-05
\n[See rule 142(3)]
\nF.Y.
\nDate –
\nDate –
\nDate:
\nIntimation of conclusion of proceedings
\nThis has reference to the show cause notice referred to above. As you have paid the amount
\nof tax and other d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. Description of goods \/ services
\nSr. No.
\nHSN
\nDescription
\n4. Details of demand
\n(Amount in Rs.)
\nSr.
\nNo.
\nTax Turnover Place of
\nrate
\nAct
\nTax\/ Cess
\nInterest
\nsupply
\nPenalt
\ny
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n5. Amount deposited
\nSr.
\nNo.
\nTax Period
\nAct
\nTax\/Cess Interest Penalty Others Total
\n1 2 3 4 5678
\nTotal
\nCopy to
\nSignature
\nName
\nDesignation
\n52
\n52
\nReference No.:
\nFORM GST DRC – 08
\n[See rule 142(7)]
\nRectification of Order
\nPreamble – > (Applicable for orders only)
\nParticulars of original order
\nTax period, if any
\nSection under which order is
\npassed
\nOrder no.
\nProvision assessment order
\nno., if any
\nARN, if applied for
\nrectification
\nDate of issue
\nOrder date
\nDate of ARN
\nDate:
\nYour application for rectification of the order referred to above has been found to be
\nsatisfactory;
\nIt has come to my notice that the above said order requires rectification;
\nReason for rectification –
\n>
\nDetails of demand, if any, after rectification
\nSr.
\nTax Turnover Place of
\nAct
\nTax\/ Cess
\n(Amount in Rs.)
\nInterest
\nPenalty
\nNo.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nspecified in the Schedule below for recovery of Rs… and interest thereon and admissible
\nexpenditure incurred on the recovery process in accordance with the provisions of section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots specified in the
\nSchedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and
\nclaims attached to the said properties, so far as they have been ascertained, are those specified in
\nthe Schedule against each lot.
\nThe auction will be held on ……. at…. AM\/PM. In the event the entire amount due is paid before
\nthe date of auction, the sale will be stopped.
\nThe price of each lot shall be paid at the time of sale or as per the directions of the proper officer\/
\nspecified officer and in default of payment, the goods shall be again put up for auction and resold.
\nPlace:
\nDate:
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesign<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nQuantity
\nValue
\n1
\n2
\n3
\n4
\nhave been sold to
\nauction of the goods held for recovery of rupees
\n.at.
\nsection 79(1)(b)\/(d) of the > Act and rules made
\n(Purchaser) has been declared to be the
\npurchaser of the said goods at the time of sale. The sale price of the said goods was received
\non…
\nThe sale was confirmed on…
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n\u00ce\u00a4\u00ce\u00bf
\nThe
\nParticulars of defaulter –
\nGSTIN –
\nName –
\nDemand order no.:
\n57
\nFORM GST DRC \u2013 13
\n[See rule 145(1)]
\nNotice to a third person under section 79(1) (c)
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the
\nprovisions of the > Act by > holding
\n> who has failed to make payment of such amount; and\/or
\nIt is observed that a sum of rupees
\nyou; or
\nis due or may become due to the said taxable person from
\nIt is observed that you hold or are likely to hold a sum of rupees for or on account of the said
\nperson.
\nto the Government forthwith or upon t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto be a defaulter in respect of the amount specified in the notice and consequences of the Act or the
\nrules made thereunder shall follow.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n58
\nFORM GST DRC \u2013 14
\n–
\n[See rule 145(2)]
\nCertificate of Payment to a Third Person
\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 of Rs.
\ndated
\nfor the defaulter named below:
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nThis certificate will constitute a good and sufficient discharge of your liability to above mentioned
\ndefaulter to the extent of the amount specified in the certificate.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n59
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\nTo
\nThe Magistrate \/Judge of the Court of.
\nDemand order no.:
\nDate:
\nSir\/Ma'am,
\nPeriod
\nThis is to inform you that as per the decree obtained i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSr. No.
\n1
\nSchedule (Movable)
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding Floor
\nName of
\nRoad\/ Locali District State
\nPIN
\nNo.\/
\nNo.
\nFlat No.
\nthe
\nPremises\/
\nBuilding
\nStreet ty\/
\nLatitude Longitude
\nCode (optional) (optional)
\nVillag
\ne
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nPlace:
\nDate:
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\n1
\n2
\n61
\nQuantity
\n3
\nSignature
\nName
\nDesignation
\n62
\nFORM GST DRC – 17
\n[See rule 147(4)]
\nNotice for Auction of Immovable\/Movable Property under section 79(1) (d)
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods
\nspecified in the Schedule below for recovery of Rs………. and interest thereon and admissible
\nexpenditure incurred on the recovery process in accordance with the provisions of section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3
\nSignature
\nName
\nDesignation
\nTo
\nName & Address of District Collector
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\n64
\nFORM GST DRC – 18
\n[See rule 155]
\nDate:
\nDate:
\nCertificate action under clause (e) of sub-section (1) section 79
\nI..
\nhas been
\ndo hereby certify that a sum of Rs…
\ndemanded from and is payable by M\/s\u2026\u2026\u2026\u2026\u2026.
\nholding GSTIN …….under
\n> Act, but has not been paid and cannot be recovered from
\nthe said defaulter in the manner provided under the Act.
\n>
\nThe said GSTIN holder owns property\/resides\/carries on business in your jurisdiction the
\nparticulars of which are given hereunder: –
\n>
\nYou are requested to take early steps to realise the sum of rupees
\nas if it were an arrear of land revenue.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nfrom the said defaulter
\nTo,
\nMagistrate,
\n>
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\n65
\nFORM GST DRC – 19
\n[See rule 156]
\nDate:
\nDate:
\nApplication to the Magistrate for Recovery as Fine
\nA sum <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe best of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nPlace
\nDate –
\nReference No >
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.
\nReference number of recovery:
\nPeriod –
\nApplication Reference No. (ARN) –
\n67
\nFORM GST DRC – 21
\n[See rule 158(2)]
\n>
\nDate:
\nDate:
\nDate –
\nOrder for acceptance\/rejection of application for deferred payment \/ payment in instalments
\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 examined and
\nin this connection, you are allowed to pay tax and other dues by (date) or in this connection
\nyou are allowed to pay the tax and other dues amounting to rupees
\ninstalments.
\nOR
\nin
\nmonthly
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred pay<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the Act, I
\n(designation), hereby provisionally attach the aforesaid
\naccount\/property.
\n(name),
\nNo debit shall be allowed to be made from the said account or any other account operated by the
\naforesaid person on the same PAN without the prior permission of this department.
\nor
\nThe property mentioned above shall not be allowed to be disposed of without the prior permission
\nof this department.
\nCopy to-
\nSignature
\nName
\nDesignation
\nReference No.:
\n\u00ce\u00a4\u00ce\u00bf
\nName
\nAddress
\n69
\nFORM GST DRC – 23
\n[See rule 159(3), (5) & (6)]
\nDate:
\n(Bank\/Post Office\/Financial Institution\/Immovable property registering authority)
\nOrder reference No. –
\nDate –
\nRestoration of provisionally attached property \/ bank account under section 83
\nPlease refer to the attachment of > account in your> having account no. >, attached vide above referred order,
\nto safeguard the interest of revenue in the proceedings launched against the person. Now, there is
\nno such proceedings pendin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Amount in Rs.)
\nAct
\nTax
\nInterest Penalty
\nOther Dues
\nTotal Arrears
\n1
\n2
\n3
\n4
\n5
\n6
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nIn compliance of the provisions of section 88 of the Act, you are hereby directed to make sufficient
\nprovision for discharge of the current and anticipated liabilities, before the final winding up of the
\ncompany.
\nPlace:
\nDate:
\nName
\nDesignation
\nReference No >
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\n71
\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
\nabove mentioned demand order
\ndated.
\n– and the dues now stands
\nstands continued
\n.The recovery of enhanced\/reduced amount of Rs…..
\nfrom the stage at which the recovery proceedings stood immediately before disposal of appeal or
\nrevision. The revised amount of demand after giving effect of appeal \/ revision is given below:
\nFinancial year:
\nAct
\nTax
\nInterest
\nPenalty
\nOther Dues<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature of the applicant
\nName
\n73
\nReference No:
\nTo
\nFORM GST CPD-02
\n[See rule 162(3)]
\nGSTIN\/ID
\nName
\nAddress
\nARN
\nDate –
\nDate:
\nOrder for rejection \/ allowance of compounding of offence
\nThis has reference to your application referred to above. Your application has been examined in the
\ndepartment and the findings are as recorded below:
\n>
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of
\nthe offences stated in column (2) of the table below on payment compounding amount indicated in
\ncolumn (3):
\nSr. No.
\n(1)
\nOffence
\n(2)
\nCompounding amount (Rs.)
\n(3)
\nNote: In case the offence committed by the taxable person falls in more than one category specified
\nin Column (2), the compounding amount shall be the amount specified in column (3), which is the
\nmaximum of the amounts specified against the categories in which the offence sought to be
\ncompounded can be categorized.
\n(date) and on
\nYou are hereby directed to pay the aforesaid compo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n