The Punjab Goods and Services Tax (Second Amendment) Rules, 2017.
G.S.R.026\/P.A.5\/2017\/S.164\/Amd.(2)\/2017 Dated:- 18-7-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
\nDEPARTMENT OF EXCISE AND TAXATION
\n(EXCISE AND TAXATION-II BRANCH)
\nNOTIFICATION
\nThe 18th July, 2017
\nNo. G.S.R.26\/P.A.5\/2017\/S.164\/Amd.(2)\/2017:- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
\nRULES
\n1. (1) These rules may be called the Punjab Goods and Services Tax (Second Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force on and with effect from the 1st day of July, 2017.
\n2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as th<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n yment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1), after the words “the amount of input tax credit”, the words, sign and figures “of eligible duties and taxes, as defined in Explanation to section 140 of the Act,” shall be inserted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n icer may serve on the owner or the custodian of the goods, an order of prohibition in FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rly indicating the details of the liability so discharged. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t on the date of the order issued under sub-rule (1) he had some interest in, or was in possession of, the property in question under attachment or distraint. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 12), shall be paid to the Government by the person to whom the title in such property is transferred. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y be standing from transferring the same or receiving any dividend thereon; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e property.-The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability of the taxable person to pay the said amount. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ant for the examination of such application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n============= = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , for the word and letters “IGST and CGST\u201d, the words “central = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to him to conduct the inspection or search or, as the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ocal authority, or of a Board or Corporation or a company owned or controlled, wholly or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r and issue a certificate in FORM GST DRC-12. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y as may be required for the recovery of the amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to be furnished in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n session of the defaulter as his own property and not on account of any other person, or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e property = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Services Tax Act, 2017 or any of the State Goods and Services Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n was or is not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e applicant and recording the grounds of such rejection. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ITC accumulated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n declare that the Special Economic Zone unit \/the Special Economic Zone = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GSTR-2. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 39 SAKA) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ble) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t of Refund claimed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Bank = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n President”) in the sum of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n efore me and I have reasons to believe that = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sonment and\/or fine under the Act read with section 179, 181, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n -section (2) of Section 67 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n President\/ Governor; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ress = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Address = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/ Cess = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has been made by me for sale of the attached or distrained goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Code = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n der section 79 of the Act = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n very: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l be paid at the time of sale or as per the directions of the proper officer\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rest = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ULY 19, 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt \/ Anticipated Demand = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9 is in the affirmative, the details thereof = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Punjab Goods and Services Tax (Second Amendment) Rules, 2017.G.S.R.026\/P.A.5\/2017\/S.164\/Amd.(2)\/2017 Dated:- 18-7-2017 Punjab SGSTGST – StatesPunjab SGSTPunjab SGSTGOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 18th July, 2017 No. G.S.R.26\/P.A.5\/2017\/S.164\/Amd.(2)\/2017:- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab … Continue reading “The Punjab 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-7403","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7403","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=7403"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7403\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. In the said rules, for rule 119, the following rule shall be substituted, namely:-
\n“119. Declaration of stock held by a principal and job-worker\/agent. – Every person to whom the provisions of section 141 or sub-section (12) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.”
\n6. In the said rules, after rule 138, the following shall be added, namely:-
\n“Chapter XVII
\nInspection, Search and Seizure
\n139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) The officer seizing the goods, documents, books or things shall prepare an inventory of such goods or documents or books or things containing, interalia, description, quantity or unit, make, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized.
\n140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable.
\nExplanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCHAPTER XVIII
\nDEMANDS AND RECOVERY
\n142. Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the
\n(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,
\n(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable.
\n(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
\n(7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08.
\n143. Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79.
\nExplanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successfu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n146. Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
\n147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due:
\nP<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) The property attached or distrained shall be sold through auction, including e-auction, for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property to be sold and the purpose of sale.
\n(5) Notwithstanding anything contained in the provision of this Chapter, where the property to be sold is a negotiable instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such off<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the claim or objection, such property was not, on the said date, in the possession of the defaulter or of any other person on his behalf or that, being in the possession of the defaulter on the said date, it was in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint.
\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 o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(14) 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 (4), the proper officer shall cancel the process of auction and release the goods.
\n(15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
\n148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
\n149. Prohibition against sale on holidays.- No sale under the rules in this chapter shall take place on a Sunday or other general holidays recognized<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (c) in the case of any other movable property, the person in possession of the same from giving it to the defaulter.
\n(2) A copy of such order shall be affixed on some conspicuous part of the office of the proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same.
\n(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter.
\n152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (a) first, be appropriated against the administrative cost of the recovery process;
\n (b) next, be appropriated against the amount to be recovered;
\n (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and
\n (d) any balance, be paid to the defaulter.
\n155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amoun<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) Upon consideration of the request of the taxable person and the report of the jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and\/or to pay the amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
\n(3) The facility referred to in sub-rule (2) shall not be allowed where-
\n(a) the taxable person has already defaulted on the payment of any amount under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on;
\n(b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
\n(5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said propertyby an order in FORM GST DRC- 23.
\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such propert<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.
\n(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.
\n(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.
\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Comm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDocument 1Regd. No. NW\/CH-22
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00b0\u00e0\u00a4\u2022\u00e0\u00a4\u00be\u00e0\u00a4\u00b0
\nRegd. No. CHD\/0092\/2015-2017
\nPrice Rs 2.70
\n\u00e0\u00a8\u0153\u00e0\u00a8\u00be\u00e0\u00a8\u00ac \u00e0\u00a8\u00b8\u00e0\u00a8\u00b0\u00e0\u00a8\u2022
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021.
\nGOVT. OF PUNJAB
\nPunjab Government Gazette
\nPart – I
\nPart-II
\nEXTRAORDINARY
\nPublished by Authority
\nCHANDIGARH, WEDNESDAY, JULY 19, 2017
\n(ASADHA 28, 1939 SAKA)
\nLEGISLATIVE SUPPLEMENT
\nContents
\nActs
\nNil
\nOrdinances
\nPages
\nPart-
\nIII
\nNil
\nDelegated Legislation
\nPart-IV
\nNotification No. G.S.R.26\/P.A.5\/2017\/
\nS.164\/Amd.(2)\/2017, dated the 18th July,
\n2017, containing amendment in the
\nPunjab Goods and Services Tax Rules,
\n2017.
\nCorrection Slips, Republications and
\nReplacements
\n.. 761-825
\nNil
\n(xlii )
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nPART III
\nGOVERNMENT OF PUNJAB
\nDEPARTMENT OF EXCISE AND TAXATION
\n(EXCISE AND TAXATION-II BRANCH)
\nNOTIFICATION
\nThe 18th July, 2017
\n761
\nNo. G.S.R.26\/P.A.5\/2017\/S.164\/Amd.(2)\/2017:- In exercise of the powers
\nconferred by sect<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax, State tax, Union territory tax and integrated tax\u201d shall be substituted.
\nIn the said rules, in rule 96, in clause (b) to sub-rule (1) and in sub-rule (3), after the
\nword, figure and letters “FORM GSTR 3\u201d, the words, figure and letters \u201cor FORM GSTR-
\n3B, as the case may be;\u201d shall be inserted and after rule 96, the following rule shall be
\ninserted, namely:-
\n66
\n\u00e2\u009d\u009d 96A. Refund of integrated tax paid on export of goods or services under bond
\nor Letter of Undertaking.- (1) Any registered person availing the option to supply
\ngoods or services for export without payment of integrated tax shall furnish, prior to
\nexport, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional
\n4.
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\n762
\nCommissioner, binding himself to pay the tax due along with the interest specified
\nunder sub-section (1) of section 50 within a period<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsaid amount shall be recovered from the registered person in accordance with the
\nprovisions of section 79.
\n(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms
\nof sub-rule (3) shall be restored immediately when the registered person pays the
\namount due.
\n(5) The Government, by way of notification, may specify the conditions and safeguards
\nunder which a Letter of Undertaking may be furnished in place of a bond.
\n(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-
\nrated supply of goods or services or both to a Special Economic Zone developer or a
\nSpecial Economic Zone unit without payment of integrated tax\u201d.
\nIn the said rules, in rule 117, in sub-rule (1), after the words “the amount of input tax
\ncredit”, the words, sign and figures “of eligible duties and taxes, as defined in Explanation to
\nsection 140 of the Act,” shall be inserted.
\n5.
\nIn the said rules, for rule 119, the following rule shall be substituted, namely<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncase 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
\n(2) of section 67, the proper officer or an authorised officer shall make an order of seizure
\nin FORM GST INS-02.
\n(3) The proper officer or an authorised officer may entrust upon the owner or the custodian
\nof goods, from whose custody such goods or things are seized, the custody of such goods or
\nthings for safe upkeep and the said person shall not remove, part with, or otherwise deal
\nwith the goods or things except with the previous permission of such officer.
\n(4) Where it is not practicable to seize any such goods, the proper officer or the authorised
\nofficer may serve on the owner or the custodian of the goods, an order of prohibition in
\nFORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods
\nexcept with the previous permission of s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(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
\ngoods at the appointed date and place indicated by the proper officer, the security shall be
\nencashed and adjusted against the tax, interest and penalty and fine, if any, payable in
\nrespect of such goods.
\n141. Procedure in respect of seized goods.- (1) Where the goods or things seized are
\nof perishable or hazardous nature, and if the taxable person pays an amount equivalent to
\nthe market price of such goods or things or the amount of tax, interest and penalty that is or
\nmay become payable by the taxable person, whichever is lower, such goods or, as the case
\nmay be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of
\npayment.
\n(2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect
\nof the said goods or things, the Commissioner may dispose of such goods or things and the
\namount realize<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting
\nthe 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-
\nsection (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\n765
\n(8) of section 74 within thirty days of the service of a notice under sub-rule (1), he shall
\nintimate the proper officer of such payment in FORM GST DRC-03 and the proper
\nofficer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect
\nof the said notice.
\n(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of
\nsection 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06.
\n(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of
\nsection 74 or sub-section (3) of section 76 shall be uploaded electronically in FO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npartly, by the Central Government or a State Government or the Government of a Union
\nterritory or a local authority.
\n144. Recovery by sale of goods under the control of proper officer.- (1) Where any
\namount due from a defaulter is to be recovered by selling goods belonging to such person in
\naccordance with the provisions of clause (b) of sub-section (1) of section 79, the proper
\nofficer shall prepare an inventory and estimate the market value of such goods and proceed
\nto sell only so much of the goods as may be required for recovering the amount payable
\nalong with the administrative expenditure incurred on the recovery process.
\n(2) The said goods shall be sold through a process of auction, including e-auction, for which
\na notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and
\nthe purpose of sale.
\n(3) The last day for submission of bid or the date of auction shall not <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred
\non the process of recovery, before the issue of the notice under sub-rule (2), the proper
\nofficer 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
\nreceived or the auction is considered to be non-competitive due to lack of adequate participation
\nor due to low bids.
\n145. Recovery from a third person.- (1) The proper officer may serve upon a person
\nreferred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as
\n“the third person\u201d), a notice in FORM GST DRC-13 directing him to deposit the amount
\nspecified in the notice.
\n(2) Where the third person makes the payment of the amount specified in the notice issued
\nunder sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to
\nthe third person clearly i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndue:
\nProvided that the attachment of any property in a debt not secured by a negotiable
\ninstrument, a share in a corporation, or other movable property not in the possession of the
\ndefaulter except for property deposited in, or in the custody of any Court, shall be attached in
\nthe manner provided in rule 151.
\n(2) The proper officer shall send a copy of the order of attachment or distraint to the
\nconcerned Revenue Authority or Transport Authority or any such Authority to place
\nencumbrance on the said movable or immovable property, which shall be removed only on
\nthe 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 distraint shall be affixed on
\nthe said property and shall remain affixed till the confirmation of sale;
\n(b)
\na movable property, the proper officer shall seize the said property <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmanner specified by such officer, to make the bidders eligible to participate in the auction,
\nwhich may be returned to the unsuccessful bidders or, forfeited in case the successful
\nbidder 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
\nthan 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
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\n768
\nexpenses of keeping them in custody are likely to exceed their value, the proper officer may
\nsell them forthwith.
\n(8) Where any claim is preferred or any objection is raised with regard to the attachment
\nor distraint of any property on the ground that such property is not liable to such attachment
\nor distraint, the proper officer shall investigate the claim or objection and may postpone the
\nsal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwas in the possession of some other person in trust for him, or in the occupancy of a tenant
\nor other person paying rent to him, the proper officer shall reject the claim and proceed with
\nthe process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11
\nrequiring him to make the payment within a period of fifteen days from the date of such
\nnotice and after the said payment is made, he shall issue a certificate in FORM GST
\nDRC-12 specifying the details of the property, date of transfer, the details of the bidder and
\nthe amount paid and upon issuance of such certificate, the rights, title and interest in the
\nproperty shall be deemed to be transferred to such bidder:
\nProvided that where the highest bid is made by more than one person and one of them
\nis a co-owner of the property, he shall be deemed to be the successful bidder.
\n(13) Any amount,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nproperty sold.
\n149. Prohibition against sale on holidays.- No sale under the rules in this chaptershall
\ntake place on a Sunday or other general holidays recognized by the Government or on any
\nday which has been notified by the Government to be a holiday for the area in which the
\nsale is to take place.
\n150. Assistance by police.- The proper officer may seek such assistance from the officer-
\nin-charge of the jurisdictional police station as may be necessary in the discharge of his
\nduties and the said officer-in-charge shall depute sufficient number of police officers for
\nproviding such assistance.
\n151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable
\ninstrument, a share in a corporation, or other movable property not in the possession of the
\ndefaulter except for property deposited in, or in the custody of any court shall be attached
\nby a written order in FORM GST DRC-16 prohibiting.-
\n(a) in the case of a debt, the creditor from recovering the debt and th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto be attached is in the custody of any court or Public Officer, the proper officer shall send
\nthe order of attachment to such court or officer, requesting that such property, and any
\ninterest or dividend becoming payable thereon, may be held till the recovery of the amount
\npayable.
\n153. Attachment of interest in partnership.- (1) Where the property to be attached consists
\nof an interest of the defaulter, being a partner, in the partnership property, the proper officer
\nmay make an order charging the share of such partner in the partnership property and profits
\nwith payment of the amount due under the certificate, and may, by the same or subsequent
\norder, appoint a receiver of the share of such partner in the profits, whether already declared
\nor accruing, and of any other money which may become due to him in respect of the
\npartnership, and direct accounts and enquiries and make an order for the sale of such interest
\nor such other order as the circumstances of the case may req<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer shall send a certificate to the Collector or Deputy Commissioner of the district or
\nany other officer authorised in this behalf in FORM GST DRC- 18 to recover from the
\nperson concerned, the amount specified in the certificate as if it were an arrear of land
\nrevenue.
\n156. Recovery through court.- Where an amount is to be recovered as if it were a fine
\nimposed under the Code of Criminal Procedure, 1973, the proper officer shall make an
\napplication before the appropriate Magistrate in accordance with the provisions of clause
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\n771
\n(f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person
\nconcerned, 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
\nthe defaulter, he may be proceeded against under this Chapter as if he were the defaulter.
\n158. Payment of tax and other amounts in instal<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct, 2017, for which the recovery process is on;
\n(b) the taxable person has not been allowed to make payment in instalments in the
\npreceding financial year under the Act or the Integrated Goods and Services Tax
\nAct, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the
\nState Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand
\nrupees.
\n159. Provisional attachment of property.- (1) Where the Commissioner decides to attach
\nany property, including bank account in accordance with the provisions of section 83, he
\nshall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of
\nproperty which is attached.
\n(2) The Commissioner shall send a copy of the order of attachment to the concerned
\nRevenue Authority or Transport Authority or any such Authority to place encumbrance on
\nthe said movable or immovable property, whi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nliable to attachment, and the Commissioner may, after affording an opportunity of being
\nheard to the person filing the objection, release the said property by an order in FORM
\nGST DRC- 23.
\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer
\nliable 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
\nas specified in section 88, the Commissioner shall notify the liquidator for the recovery of
\nany amount representing tax, interest, penalty or any other amount due under the Act in
\nFORM GST DRC -24.
\n161. Continuation of certain recovery proceedings.- The order for the reduction or
\nenhancement 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
\nafter the institution of prosecution, make an application und<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid
\nhave been paid in the case for which the application has been made.
\n(6) The applicant shall, within a period of thirty days from the date of the receipt of the
\norder under sub-rule (3), pay the compounding amount as ordered by the Commissioner and
\nshall 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
\nsub-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
\nthe Commissioner, if he is satisfied that such person had, in the course of the compounding
\nproceedings, concealed any material particulars or had given false evidence. Thereupon
\nsuch person may be tried for the offence with respect to which immunity was granted or for
\nany other offence that ap<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOn account of assessment\/provisional assessment\/ appeal\/ any other order
\ni. Select the type of Order:
\nAssessment\/ Provisional Assessment\/ Appeal\/ Others
\nii. Mention the following details:
\n1. Order No.
\n2.
\nOrder Date
\n3.
\nOrder Issuing Authority
\n4.
\nPayment Reference No. (of the amount to be claimed as refund)
\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)
\n774
\ne.
\nITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
\nf.
\nOn account of supplies made to SEZ unit\/ SEZ Developer or Recipient of Deemed Exports
\n(Select the type of supplier\/ recipient)
\ng.
\n1.
\nSupplies to SEZ Unit
\n2.
\nSupplies to SEZ Developer
\n3.
\nRecipient of Deemed Exports
\nRefund of accumulated ITC on account of supplies made to SEZ unit\/ SEZ Developer
\nh.
\nTax paid on a supply which is not provided, either wholly or partially, and for which invoice has
\nnot been issued
\ni.
\nj.
\nTax paid on an intra-State supply which is subsequently held to be inter-State suppl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndeveloper has not availed of the input tax credit of the tax paid by the applicant, covered under
\nthis refund claim.
\nSignature
\nName
\nDesignation \/ Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id -, solemnly affirm
\nand certify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest, or
\nany other amount for the period fromto-, claimed in the refund application, the incidence of
\nsuch tax and interest has not been passed on to any other person.
\n(This Declaration is not required to be furnished by applicants, who are claiming refund under
\nclause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54..)
\n10. Verification
\nI\/We hereby solemnly affirm and declare that the information given herein
\nabove is true and correct to the best of my\/our knowledge and belief and nothing has been
\nconcealed therefrom.
\nWe declare that no refund on this acco<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n776
\nRefund Type: Exports of services with payment of tax
\n(GSTR-1: Table 6A and Table 9)
\nStatement-2
\n1.
\nGSTIN
\nof
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nAmended
\nDebit Note
\nCredit Note
\nValue
\nIntegrated
\nrecipien
\nSAC
\nTaxable
\nNo. Date
\nValue
\nRate
\nAmt.
\nDate
\nt
\nvalue
\nNo.
\n(Integrated
\nTax)
\n(If Any)
\nTax \/
\n\/ Amended
\nIntegrated Tax
\nNet Integrated
\nTax
\n= (11\/8)+12-13
\nAmended
\n(If any)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\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)
\nStatement-3
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nGSTIN of
\nInvoice details
\nrecipient No. Date Value
\nGoods\/ HSN\/ UQC
\nServices SAC
\nQTY
\nNo.
\nShipping bill\/ Bill of export
\nDate
\nIntegrated Tax
\nPort Code Rate
\nTaxable Amt.
\nEGM Details
\nRef No.
\nBRC\/FIRC
\nDate
\nNo.
\nDate
\nvalue
\n1
\n6A. Exports
\n2
\n3
\n4
\n(G\/S)
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\nNote 1. Shipping Bill and EGM are mandatory; – in case of goods.
\n2. BRC\/FIRC details a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n778
\nStatement 5
\nRecipient of Deemed exports etc.
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nGSTIN
\nInvoice details
\nRate Taxable
\nvalue
\nAmount of Tax
\nPlace Whether
\nAmount of ITC available
\nAmended
\nDebit
\nCredi
\nNet
\nof
\ninput or
\nValue
\nNote
\nt
\nITC
\nof
\nsupply
\ninput
\nNote
\nIntegrat
\nsupplier
\nservice\/
\n(ITC
\nITC
\ned Tax
\n(Name
\nCapital
\nIntegrate
\nIntegrat
\nITC
\nof
\ngoods
\nd Tax)
\ned Tax \/
\nInteg
\n= (17\/
\nState)
\nAmende
\nrated
\n7)+
\n(incl
\n(If Any)
\nd
\nTax\/18-19
\nplant
\nAme
\nand
\nIntegrated Central
\nState\/
\nCess
\n(If any)
\nnded
\nmachine
\nTax
\nTax
\nNo
\nNO
\nDate
\n1
\n2
\n3
\nValue
\nIntegrate
\nd tax
\nCentra
\nState
\nCESS
\n1
\nTax
\nUT
\nTax
\n+4
\n5
\n6
\n7
\n8
\n9
\n10
\n10
\nry)\/
\nIneligibl
\ne for
\nITC
\nUT Tax
\n(If
\nany)
\n=
\n11
\n12
\n113
\n14
\n15
\n16
\n17
\n18
\n1192
\n20
\n20
\n(GSTR-2: Table 3 and Table 6)
\n779
\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:
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nOrder No:
\nOrd<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAnnexure-2
\nCertificate
\n782
\nThis is to certify that in respect of the refund amounting to INR >
\n(in words) claimed by M\/s –
\n-(Applicant's Name) GSTIN\/Temporary ID for the tax period , the incidence of tax and
\ninterest, has not been passed on to any other person. This certificate is based on the examination of the Books of
\nAccounts, and other relevant records and Returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or
\nclause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax
\nCess
\nAmount of refund claimed
\ni.
\n10% of the amount
\nii.
\nclaimed as refund
\n(to be sanctioned later)
\nBalance amount (i-ii)
\niii.
\nAmount
\nof refund
\niv.
\nsanctioned
\nBank Details
\nBank Account No. as per
\nV.
\napplication
\nName of the Bank
\nvi.
\nAddress of the Bank
\nvii.
\n\/Branch
\nIFSC
\nviii.
\nMICR
\nix.
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM-GST-RFD-05
\n[See rule 91(3), 92(4), 92(5) & 94]
\nPayment Advice No: –
\nTo PAO\/ Treasury\/RBI\/Bank
\nRefund Sanction Order No.
\nOrder Date…..
\nGSTIN\/UIN\/Temporary ID <>
\nName: <>
\nRefund Amount (as per Order):
\nDescription
\nNet
\nRefund
\namount
\nsanctioned
\nInterest on
\ndelayed
\nIntegrated Tax
\nPayment Advice
\nCentral Tax
\nDate:
\nState\/ UT tax
\nCess
\n785
\nTIPFO Total TIPFO Total TIPFO Total TIPFO Total
\nRefund
\nTotal
\nNote 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
\nDetails of the Bank
\nBank Account no as per application
\ni.
\nName of the Bank
\nii<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. Refund amount inadmissible
\n>
\n786
\n4. Gross amount to be paid (1-2-3)
\n5. Amount adjusted against
\noutstanding demand (if any) under the
\nexisting law or under the Act.
\nDemand Order No…… date.
\nAct Period
\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
\nhaving GSTIN
\nunder sub-section (5) of section 54) of the Act\/under section 56 of the Act
\n@
\nNote – 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
\n6. Net amount to be paid
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\n(a) and the amount is to be paid to the bank account specified by him in his application;
\n(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
\n(c) an amount of -rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ni.
\nii.
\nNet Refund Sanctioned on Provisional Basis
\n(Order No…date)
\nRefund
\namount
\ninadmissible rejected
\niii.
\n>
\nRefund admissible (i-ii-iii)
\niv.
\nV.
\nRefund adjusted against outstanding demand
\n(as per order no.) under existing law or under
\nthis law.. Demand Order No…… date……
\nBalance amount of refund
\nvi.
\nIntegrated Tax
\nCentral Tax State\/ UT Tax
\nCess
\nNil
\nNil
\nNil
\nI hereby, order that the amount of claimed admissible refund as shown above is completely adjusted against the
\noutstanding demand under this Act \/ under the existing law. This application stands disposed as per provisions under
\nsub-section (…) of Section (…) of the Act.
\nOR
\nPart-B
\nOrder for withholding the refund
\nThis has reference to your refund application referred to above and information\/ documents furnished in the matter.
\nThe amount of refund sanctioned to you has been withheld due to the following reasons:
\nRefund Order No.:
\nDate of issuance of Order:
\nSr.
\nRefund Calculation
\nNo.
\nIntegrated Central<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nd.
\nName of the Account Holder\/Operator
\ne.
\nAddress of Bank Branch
\nf.
\nIFSC
\ng.
\nMICR
\nAmount
\nReference number and date of furnishing FORM GSTR-11
\nVerification
\nas an authorised representative of > hereby
\nsolemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial Institution and
\nOrganization, Consulate or Embassy of foreign countries\/ any other person\/ class of persons specified\/
\nnotified by the Government.
\nDate:
\nPlace:
\nSignature of Authorised Signatory:
\nName:
\nDesignation\/Status
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST RFD-11
\n[See rule 96A]
\nFurnishing of bond or Letter of Undertaking for export of goods or services
\n791
\n1. GSTIN
\n2. Name
\n3. Indicate the type of document furnished
\nBond:
\nLetter of Undertaking
\n4. Details of bond furnished
\nSr. No. Reference no.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrupees to be paid to the President for which payment will and
\ntruly to be made.
\nI\/We jointly and severally bind myself\/ourselves and my\/our respective heirs\/ executors\/ administrators\/ legal
\nrepresentatives\/successors and assigns by these presents; Dated this
\nday of
\nWHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of
\nIndia without payment of integrated tax;
\nand whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3)
\nof section 16;
\nAND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
\nof…
\nrupees endorsed in favour of the President and whereas the obligor has furnished such guarantee
\nby 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 good<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) Name and Address
\nAccepted by me this….
\n..day of.
\nOccupation
\nOccupation
\n(month)..
\n…of
\nfor and on behalf of the President of India.”.
\n(year)
\n(Designation)
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nLetter of Undertaking for export of goods or services without payment of integrated tax
\n(See rule 96A)
\nTo
\nThe President of India (hereinafter called the “President”), acting through the proper officer
\n793
\nI\/We
\nof..
\nTax Identification Number No..
\n(address of the registered person) having Goods & Services
\n,
\nhereinafter called “the undertaker(s)
\nincluding my\/our respective heirs, executors\/ administrators, legal representatives\/successors and assigns by these
\npresents, hereby jointly and severally undertake on this
\nday of … to the President
\n(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of
\nrule 96A;
\n(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00e2\u02dc\u0090
\nhas suppressed transactions relating to supply of goods and\/or services
\nhas suppressed transactions relating to the stock of goods in hand,
\n\u00e2\u02dc\u0090
\nhas claimed input tax credit in excess of his entitlement under the Act
\n\u00e2\u02dc\u0090
\nhas claimed refund in excess of his entitlement under the Act
\n\u00e2\u02dc\u0090
\nhas indulged in contravention of the provisions of this Act or rules made thereunder to evade
\ntax under this Act;
\nOR
\nB. M\/s.
\n\u00e2\u02dc\u0090
\nis engaged in the business of transporting goods that have escaped payment of tax
\n\u00e2\u02dc\u0090
\n\u00e2\u02dc\u0090
\nis an owner or operator of a warehouse or a godown or a place where goods that have escaped
\npayment of tax have been stored
\nhas kept accounts or goods in such a manner as is likely to cause evasion of tax payable under
\nthis Act.
\nC.
\nOR
\n\u00e2\u02dc\u0090 goods liable to confiscation\/documents relevant to the proceedings under the Act are secreted
\nin the business\/residential premises detailed herein below
\nTherefore,\u20ac\u2022
\n\u00e2\u02dc\u0090
\nin e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n191 and 418 of the Indian Penal Code.
\nGiven under my hand & seal this
\nday(s).
\nSeal
\nday of…….
\n(month) 20…. (year). Valid for
\nPlace
\nSignature, Name and designation of the
\nissuing authority
\nName, Designation & Signature of the Inspection Officer\/s
\n(i)
\n==
\n(ii)
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST INS-02
\nORDER OF SEIZURE
\n[See rule 139 (2)]
\n795
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section 67
\nwas conducted by me on \/\/ at _: AM\/PM in the following premise(s):
\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 during
\nthe inspection\/search, I have reasons to believe that certain goods liable to confiscation and\/or
\ndocuments and\/or books and\/or things useful for or relevant to proceedings under this Act a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwas conducted on
\nat : AM\/PM in the following premise(s):
\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 during
\nthe inspection\/search, I have reasons to believe that certain goods liable to confiscation and\/or
\ndocuments and\/or books and\/or things useful for or relevant to proceedings under this Act are
\nsecreted 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 the
\ngoods except without the previous permission of the undersigned:
\nSr.
\nNo
\nDescription
\nof goods
\n1
\n2
\nPlace:
\nDate:
\nSignature of the Witnesses
\nTo:
\n1.
\n2.
\n>
\nQuantity or units
\nName and address
\n3
\nMake\/mark or
\nmodel
\nRemarks
\n4
\n5
\nName and Designation of the Officer
\nSignature
\nPUNJAB GOVT. GAZ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 charges demanded by the proper officer are
\nduly paid within ten days of the date of demand thereof being made in writing by the said proper
\nofficer, this obligation shall be void.
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same
\nshall be in full force:
\nAND the President\/Governor shall, at his option, be competent to make good all the losses and
\ndamages from the amount of the security deposit or by endorsing his rights under the above-written
\nbond or both;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by
\nthe obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nSignature(s) of obligor(s).
\nAccepted by me this..
\n..day of
\n.(month).
\n..(year)
\n(desi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n799
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC – 01
\n[See rule 142(1)]
\nDate:
\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
\nAct –
\n(b) Grounds
\n(c) Tax and other dues
\nSr.
\nTax
\nAct
\nNo.
\nPeriod
\nPlace of
\nsupply
\n(name of
\nTax \/
\n(Amount in Rs.)
\nOthers
\nTotal
\nCess
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\nReference No:
\n\u00ce\u00a4\u00ce\u00bf
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC -02
\nGSTIN\/ID
\nName
\nAddress
\nSCN Ref. No.
\nStatement Ref. No.
\n[See rule 142(1)(b)]
\nDate –
\nDate –
\nSection \/sub-section under which statement is being issued –
\nSummary of Statement
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\nDate:
\n800
\n(Amount in Rs.)
\nSr.
\nNo.
\nTax
\nPeriod
\nAct
\nPlace of
\nTax\/
\nOthers
\nTotal
\nsupply
\nCess
\n(name of
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC-03
\n[See rule 142(2) & 142 (3)]
\nIntimation of payment made voluntarily or made against t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 142(2)]
\nF.Y.
\nDate –
\nDate:
\n802
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged to
\nthe extent of the amount paid and for the reasons stated therein.
\nCopy to –
\nSignature
\nName
\nDesignation
\nReference No:
\nTo
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC-05
\n[See rule 142(3)]
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nSCN –
\nARN-
\nF.Y.
\nDate –
\nDate –
\nDate:
\n803
\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 dues mentioned in the notice along with applicable interest and penalty in
\naccordance with the provisions of section -, the proceedings initiated vide the said notice are
\nhereby concluded.
\nCopy to
\nSignature
\nName
\nDesignation
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC – 06
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\n1. GSTIN
\n2. Name
\n3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInterest Penalty
\nOthers
\nTotal
\n3
\n4
\n5
\n6
\n7
\n8
\nTotal
\nCopy to
\nSignature
\nName
\nDesignation
\nReference No.:
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\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.
\nDate of issue
\nProvision assessment order
\nOrder date
\nno., if any
\nARN, if applied for
\nDate of ARN
\nDate:
\n806
\nrectification
\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.
\nNo.
\nTax
\nrate
\nTurnover
\nPlace of supply
\nAct
\nTax\/Cess
\n(Amount in Rs.)
\nInterest
\nPenalty
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nThe aforesaid order is rectified in exercise of the powers conferred under section 161 as under:
\n>
\nTo
\nCopy to-
\n(GSTIN\/ID)
\n-Name
\n(Address)
\nTo
\n10
\nPUNJAB GOVT. GAZ<\/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
\nat. 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
\nSig<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ne
\nLatitude Longitude
\n(optional) (optional)
\nStree Villag
\n\/Building
\nt
\ne
\n1
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\nQuantity
\nValue
\n1
\n2
\n3
\n4
\nhave been sold to
\nauction of the goods held for recovery of rupees
\n.at..
\n..in public
\nin accordance with the provisions of
\nsection 79(1)(b)\/(d) of the > Act and rules made
\nthereunder on and the said
\n(Purchaser) has been declared to be
\nthe purchaser 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
\nTo
\nThe
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC – 13
\n[See rule 145(1)]
\nNotice to a third person under section 79(1) (c)
\nParticulars of defaulter –
\nGSTIN
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\n811
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the
\nprovisions of the > Act by >
\nholding > who has failed to make payment of suc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto the extent of the liability discharged, or to the extent of the liability of the taxable person for
\ntax, cess, interest and penalty, whichever is less.
\nPlease note that, in case you fail to make payment in pursuance of this notice, you shall be deemed
\nto be a defaulter in respect of the amount specified in the notice and consequences of the Act or
\nthe rules made thereunder shall follow.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC – 14
\n[See rule 145(2)]
\nCertificate of Payment to a Third Person
\n812
\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
\nfor the defaulter named below:
\nRs.
\ndated
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPeriod:
\nDate:
\nDate:
\n814
\nNotice for attachment and sale of immovable\/movable goods\/shares under section 79
\nWhereas you have failed to pay the amount of Rs… …., being the arrears of
\ntax\/cess\/interest\/penalty\/fee payable by you under the provisions of the > Act.
\nThe immovable goods mentioned in the Table below are, therefore, attached and will be
\nsold for the recovery of the said amount. You are hereby prohibited from transferring or creating
\na charge on the said goods in any way and any transfer or charge created by you shall be invalid.
\nSr. No.
\n1
\nSchedule (Movable)
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nFlat No.
\n1
\n2
\nt
\n4
\nName of Road Localit District Stat
\nthe
\n\/
\ny\/
\nPremises Stree Village
\n\/Building
\n3
\ne
\nPIN
\nCode
\nLatitude Longitude
\n(optiona (optional)
\n1)
\n5
\n6
\n7
\n8
\n9
\n10
\nPlace:
\nDate:
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC – <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nspecified officer and in default of payment, the goods shall be again put up for auction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nFlat No.
\nName of
\nthe
\nPremises
\n\/Building
\nStree
\nt
\nRoad Localit District Stat
\ny\/
\nVillage
\ne
\nPIN
\nCode
\nLatitude Longitude
\n(optiona (optional)
\n1)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nPlace:
\nDate:
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\nTo
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n816
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC – 18
\n[See rule 155]
\nName & Address of District Collector
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nCertificate action under clause (e) of sub-section (1) section 79
\nI…
\nhas been
\n……under
\ndo hereby certify that a sum of Rs…
\ndemanded from and is payable by M\/s…
\n> Act, but has not been paid and cannot be recovered from
\nthe said defaulter<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\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 extension
\nof time upto
\n for payment of tax\/ other dues or to allow me to pay such tax\/other dues in
\n-instalments for reasons stated below:
\nDemand ID
\nDescription
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nReasons:
\n818
\nUpload Document
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct
\nto the best of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nPlace
\nDate –
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC – 21
\n[See rule 158(2)]
\nReference No >
\nT<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC – 22
\n[See rule 159(1)]
\nDate:
\n820
\nName
\nAddress
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nProvisional attachment of property under section 83
\nis a
\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
\nregistered taxable person under the > Act. Proceedings have been launched
\nagainst the aforesaid taxable person under section > of the said Act to determine the tax or
\nany other amount due from the said person. As per information available with the department, it
\nhas come to my notice that the said person has a –
\n>account in your
\ninstitution>> having account no. >;
\nor
\nproperty located at .
\n> account in your > having account no. > attached vide above referred
\norder, to safeguard the interest of revenue in the proceedings launched against the person. Now,
\nthere is no such proceedings pending against the defaulting person which warra<\/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 >
\nDate >>
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN
\nName
\nAddress
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST DRC – 25
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\n[See rule 161]
\nReference No. in Appeal or Revision or any other proceeding –
\nDate:
\nDate:
\nDate:
\nContinuation of Recovery Proceedings
\n> has
\nenhanced\/reduced the dues covered by the above mentioned demand order
\nNo…dated. ……… vide order no.
\ndated
\nand the dues now
\nstands at Rs..
\n…The recovery of enhanced\/reduced amount of Rs. ……….. stands
\ncontinued from the stage at which the recovery proceedings stood immedi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDECLARATION
\n824
\n(1) I shall pay the compounding amount, as may be fixed by the Commissioner.
\n(2)
\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
\nName
\nReference No:
\nTo
\nGSTIN\/ID
\nPUNJAB GOVT. GAZ. (EXTRA), JULY 19, 2017
\n(ASAR 28, 1939 SAKA)
\nFORM GST CPD-02
\nName
\nAddress
\nARN
\n[See rule 162(3)]
\nDate –
\nDate:
\n825
\nOrder for rejection \/ allowance of compounding of offence
\nThis has reference to your application referred to above. Your application has been examined in
\nthe 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 respect
\nof the offences stated in column (2) of the table below on payment compounding amount
\nindicated in column (3):
\nSr. No.
\n(1)
\nOffence
\n(2)
\nCompounding amount (Rs.)
\n(3)
\nNote: In case the offence committed by the taxable person falls in more <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n