The Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.
G.O. (Ms) No. 091 Dated:- 10-8-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
\nG.O. (Ms) No. 91
\nDated: 10.8.2017
\nAadi-25
\nThiruvalluvar Aandu, 2048
\nANNEXURE.
\nNOTIFICATION.
\nNo.SRO A-38(a)\/2017. In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely: –
\n1. These rules may be called the Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.
\n2. In the Tamil Nadu Goods and Services Tax Rules, 2017,
\n(i) in rule 10, with effect from 29th June, 2017, in sub-rule (4), the word “either” shall be omitted;
\n(ii) in rule 24, with effect from 29th July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”,<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ubstituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and penalty and fine, if any, payable in respect of such goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n elonging 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 the recovery process. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dered to be non-competitive due to lack of adequate participation or due to low bids. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ers for providing such assistance. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd 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 circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e under the Act in FORM GST DRC -24. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y, 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 such immunity had been granted.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment 1TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 54(4), if applicable Yes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e \/ UT Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n different from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s a system generated acknowledgement and does not require any signature. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n our above mentioned application for refund filed under section 54 of the Act*\/ interest on refund*. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/Temp.ID No.) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n RFD-10 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n yment of taxhave = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wing witness(es): = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cause to remove, part with, or otherwise deal with the goods except without the previous permission of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by endorsinghis rights under the above-written bond or both; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Amount in Rs.) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n notice are hereby concluded. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e aforesaid order is rectified in exercise of the powers conferred under section 161 as under: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t, the goods shall be again put up for auction and resold. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax, cess, interest and penalty is payable under the provisions of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a good and sufficient discharge of your liability to above mentioned defaulter to the extent of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n EXTRAORDINARY = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d from the said defaulter in the manner provided under the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iod OR = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nthe same PAN without the prior permission of this department. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion 88 of the Act, you are hereby directed to make sufficient provision for discharge = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.G.O. (Ms) No. 091 Dated:- 10-8-2017 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTCOMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 91 Dated: 10.8.2017 Aadi-25 Thiruvalluvar Aandu, 2048 ANNEXURE. NOTIFICATION. No.SRO A-38(a)\/2017. In exercise of the powers conferred by section 164 of the Tamil … Continue reading “The Tamil Nadu Goods and Services Tax (Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7418","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7418","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=7418"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7418\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (b) in sub-rule (6), for the words and letters “IGST and CGST”, the words “central tax, State tax, Union territory tax and integrated tax” shall be substituted;
\n (v) in rule 46, with effect from 27th July, 2017, for the third proviso, the following proviso shall be substituted, namely:-
\n “Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT\/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT\/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
\n (i) name and address of the recipient;
\n (ii) address of delivery; and
\n (iii) name of the country of destination:”;
\n (vi) in rule 61, with effect from 29th June, 2017, for sub-rule (5), <\/p>\n
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\n (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
\n (vii) in rule 83, with effect from 29th June, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;
\n (viii) in rule 89, with effect from 29th June, 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
\n (ix) in rule 96, with effect from 29th June, 2017,-
\n (a) in sub-rule (1), in clause (b), and
\n (b) in sub-rule (3),
\n after the words, figures and letters “FORM GSTR 3”, the words and figures “or FORM GSTR-3B, as the case may be;” shall be inserted;
\n (x) in rule 119, with effect from 29th June, 2017,-
\n (a) in<\/p>\n
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\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 person shall not remove, part with, or otherwise deal with 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 officer 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.
\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, inter alia, description, quantity or unit, make, <\/p>\n
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\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 payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment.
\n(2) Where the taxable person fails to pay the amount referred 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.
\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<\/p>\n
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\n(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 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 section 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.
\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<\/p>\n
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\n(2) The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale.
\n(3) 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): Provided 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 depo<\/p>\n
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\n145. Recovery from a third person.- (1)The proper officer may serve upon a person referred to in clause (c) of subsection (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 amount specified in the notice.
\n(2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged.
\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 Ci<\/p>\n
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\n(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
\n(a) an immovable property, the order of attachment or distraint shall be affixed on the said property and shall remain affixed till the confirmation of sale;
\n(b) a movable property, the proper officer shall seize the said property in accordance with the provisions of chapter XIV of the Act and the custody of the said property shall either be taken by the proper officer himself or an officer authorised by him.
\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 t<\/p>\n
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\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 such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit.
\n(9) The person making the claim or objection must adduce evidence to show that 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.
\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 <\/p>\n
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\nProvided that where the highest bid is made by more than one person and one of them is a co-owner of the property, he shall be deemed to be the successful bidder.
\n(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the property specified in subrule
\n(12), shall be paid to the Government by the person to whom the title in such property is transferred.
\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<\/p>\n
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\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 prohibiting.-
\n(a) in the case of a debt, the creditor from recovering the debt and the debtor from making paymen thereof until the receipt of a further order from the proper officer;
\n(b) in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon;
\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 registe<\/p>\n
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\n154. Disposal of proceeds of sale of goods and movable or immovable property.- The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,-
\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 Central Goods and Servic<\/p>\n
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\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 filed electronically by a taxable person, in FORM GST DRC- 20,seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 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.
\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 pa<\/p>\n
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\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 removed only on the written instructions from the Commissioner to that effect.
\n(3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that 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.
\n(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the said property of peri<\/p>\n
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\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 for compounding of an offence.
\n(2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application.
\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<\/p>\n
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\n(xii) in FORM GST REG-13, with effect from 29th June, 2017, in PART-B, for serial numbers “7, 8, 9, 11”, the serial numbers “5,6,7,8” shall be substituted;
\n(xiii) in FORM GST REG-28, with effect from 29th June, 2017, for the brackets, words and figures “[See rule 4(3)]”, the brackets, words and figures “[See rule 24(3)] shall be substituted;
\n(xiv) in FORM GSTR-1, with effect from 29th June, 2017, in serial number 11, for the words, figures and brackets “Amendment of information furnished in Table No.<\/p>\n
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\nFORM GST RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\nSelect: Registered \/ Casual\/ Unregistered\/Non-resident taxable person
\n1. GSTIN\/Temporary ID:
\n2.
\nLegal Name:
\n3.
\nTrade Name, if any:
\n4. Address:
\n5. Tax Period:
\nFrom
\nTo
\n6. Amount of Refund Claimed:
\nAct
\n7.
\nTax Interest Penalty
\nFees Others
\nTotal
\nCentral Tax
\nState \/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\nGrounds of Refund Claim: (select from the drop down):
\na.
\nExcess balance in Electronic Cash ledger
\nb. Exports of services- With payment of Tax
\nC. Exports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\nd.
\nOn account of assessment\/provisional assessment\/ appeal\/ any other order
\ni. Select the type of Order:
\nAssessment\/ Provisional Assessment\/ Appeal\/ Others
\nii. Mention the following details:
\n1. Order No.
\n2.
\nOrder Date
\n3.
\nOrder Issuing Authority
\n4. Payment Reference No. (of the amount to be claimed as refund)
\n(If Order is issued within the system, then 2, 3, 4 will be auto pop<\/p>\n
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\n\u00e2\u02dc\u0090
\nNo
\n\u00e0\u00ae\u00aa
\nDECLARATION
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed
\nany drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on
\nsupplies in respect of which refund is claimed.
\nSignature
\nName
\n_
\nDesignation \/ Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used
\nfor making nil rated or fully exempt supplies.
\nSignature
\nName
\nDesignation \/ Status
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\n11
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not availed of the input
\ntax credit of the tax paid by 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
\nin respect of the refund amounting<\/p>\n
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\nCess
\n(Name of State)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nPart A: Outward Supplies
\n(GSTR- 1: Table 4 and 5)
\nAmount of ITC available
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nInvoice details
\nAmount of Tax
\nGSTIN
\nof supplier
\nRate
\nTaxable
\nvalue
\nNo
\nDate Value
\nIntegrated
\ntax
\nCentral State\/ UT
\nTax Tax
\nPlace of
\nsupply
\n(Name of
\nState)
\nWhether input or
\ninput service\/ Capital
\nCESS
\ngoods (incl plant and
\nmachinery)\/ Ineligible for
\nITC
\nIntegrated Central
\nTax
\nState\/
\nCess
\nTax
\nUT Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\nPart B: Inward Supplies
\n[GSTR 2: Table 3 (Matched Invoices)]
\nNote -The data shall be auto- populated from GSTR-1 and GSTR-2.
\nRefund Type: Exports of services with payment of tax
\n(GSTR-1 Table 6A and Table 9)
\n1.
\nGSTIN of
\nrecipient
\nInvoice details
\nStatement- 2
\nIntegrated Tax
\nBRC\/ FIRC
\nAmended
\nValue
\nDebit Note
\nIntegrated
\nCredit Note
\n(Integrated
\nTax)
\n(If Any)
\nTax \/
\nAmended
\n(If any)
\nIntegrated Tax
\n\/ Amended
\n(If any)
\nNet Integrated
\nTax
\n= (11\/8)+12-13
\nSAC
\nNo.
\nDate
\nValue
\nRate
\nTaxable
\nvalue
\nAmt.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(If any)
\nCredit Note
\nIntegrated Tax \/
\nNet Integrated
\nTax
\n(10\/9) + 11
\n– 12
\n=
\nNo.
\nDate Value
\nNo
\nDate
\nRate
\nTaxable
\nValue
\nAmt.
\nAmt.
\nAmt.
\nAmt.
\nAmt.
\n2
\n34
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n1
\n6B: Supplies made to SEZ\/ SEZ developer
\n(GSTR- 5: Table 5 and Table 8)
\nGSTIN\/
\nUIN
\nInvoice details
\nRate Taxable
\nAmount
\nvalue
\nNo.
\nDate
\nValue
\nIntegrated Central
\nTax
\nTax
\nState\/Cess
\nUT Tax
\nPlace of Amended
\nSupply
\n(Name of
\nState)
\nValue
\n(Integrated
\nTax)
\n(If Any)
\n1
\n2
\n3
\n4
\n50
\n6
\n7
\n8
\n00
\n9
\n10
\n11
\n12
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\n15
\nDebit Note
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\n13
\nCredit Note
\nIntegrated Tax
\n\/ Amended
\n(If any)
\nNet Integrated
\nTax
\n= (12\/7) + 13
\n– 14
\n14
\n15
\n(GSTR-2: Table 3 and Table 6)
\nStatement 5
\nRecipient of Deemed exports, etc.
\n16
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nGSTIN
\nof
\nsupplier
\nInvoice details Rate Taxable
\nvalue
\nAmount of Tax
\nPlace of
\nsupply
\nWhether
\ninput or
\nAmount of ITC available
\nAmended
\nDebit
\nCredit
\nNet ITC
\nValue
\nNote
\n(Name
\ninput service\/
\n(ITC
\nITC
\nof
\nCapital
\nState)
\ngoods (incl
\nplant a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe location
\nNo. Date Value Taxable
\nAmt
\nAmt
\nAmt
\nAmt of recipient)
\nAmt
\nAmt
\nAmt
\nAmt of recipient)
\nValue
\n1
\n2345
\n7
\n8
\n6
\n10
\n11
\n12
\n13
\n14
\n17
\n18
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nStatement 7:
\nRefund Type: Excess payment of tax, if any in case of Last Return filed.
\nRefund on account excess payment of tax
\n(In case of taxpayer who filed last return GSTR-3 – table 12)
\nSr.
\nNo.
\nTax
\nperiod
\nReference no. of
\nreturn
\nDate of filing
\nreturn
\nTax Payable
\nIntegrated Tax
\nCentral Tax State\/ UT Tax
\nCess
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nAnnexure-2
\nCertificate
\n19
\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 interest, has not been
\npassed on to any other person. This certificate is based on the examination of the Books of Accounts, and other relevant
\nrecords and Returns particulars maintained\/ furnished by the applicant.
\nSignature of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSanction Order No:
\nTo
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\n21
\n(GSTIN)
\n(Name)
\n(Address)
\nFORM GST RFD-04
\n[See rule 91(2)]
\nProvisional Refund Order
\nRefund Application Reference No. (ARN)
\n.Dated
\nAcknowledgement No.
\nDated
\n..
\n….
\nDate:
\nSir\/Madam,
\nWith reference to your above mentioned application for refund, the following amount is sanctioned to you on a provisional
\nbasis:
\nSr. No
\nDescription
\ni.
\nAmount of refund claimed
\nii.
\n10% of the amount claimed as refund
\n(to be sanctioned later)
\niii.
\nBalance amount (i-ii)
\niv.
\nAmount of refund sanctioned
\nBank Details
\nV.
\nBank Account No. as per application
\nvi.
\nName of the Bank
\nvii.
\nAddress of the Bank \/Branch
\nviii.
\nIFSC
\nix.
\nMICR
\nDate:
\nPlace:
\nCentral Tax
\nState \/UT
\ntax
\nIntegrated
\nTax
\nCess
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n22
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nPayment Advice No: –
\nTo PAO\/ Treasury\/ RBI\/ Bank
\nRefund Sanction Order No.
\nOrder Date……
\nG<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n>
\nUpon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable)
\nis as follows:
\n*Strike out whichever is not applicable
\nDescription
\n1. Amount of refund\/
\ninterest* claimed
\n2. Refund sanctioned
\n3.
\non provisional basis
\n(Order No….date) (if
\napplicable)
\nRefund amount
\nin admissible
\n>
\n4. Gross amount to be
\npaid (1-2-3)
\n5. Amount adjusted
\nagainst outstanding
\ndemand (if any)
\nunder the existing
\nlaw or under the Act.
\nDemand Order No……
\ndate, Act Period
\n6. Net amount to be
\npaid
\nNote –
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\nT
\nIP F O Total T
\nIP F O Total TIPFO Total
\nTIPFO Total
\n'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands for Others
\n24
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\n*Strike out whichever is not applicable
\n& 1. I hereby sanction an amount of INR
\n54) of the Act\/und<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Name)
\n(Address)
\nFORM GST RFD-07
\n[See rules 92(1), 92(2) & 96(6)]
\nDate:
\nAcknowledgement No.
\nDated….
\nOrder for Complete adjustment of sanctioned Refund
\nPart- A
\n25
\nSir\/Madam,
\nWith reference to your refund application as referred above and further furnishing of information\/ filing of documents
\nagainst the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details
\nbelow:
\nRefund Calculation
\ni.
\nAmount of Refund claimed
\nii.
\nNet Refund Sanctioned on Provisional Basis (Order
\nNo…date)
\niii.
\nRefund amount inadmissible rejected >
\niv.
\nRefund admissible (i-ii-iii)
\nV.
\nRefund adjusted against outstanding demand (as
\nper order no.) under existing law or under this
\nlaw…… Demand Order No. date ….
\nvi.
\nBalance amount of refund
\nIntegrated
\nTax
\nCentral Tax
\nState\/ UT
\nTax
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization,
\nConsulate or Embassy of foreign countries, etc.
\n1. UIN
\n:
\n2.
\nName :
\n3.
\nAddress:
\n4. Tax Period (Quarter)
\n: From
\nTo
\n5. Amount of Refund Claim
\n:
\nCentral Tax
\nState \/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n6. Details of Bank Account:
\na. Bank Account Number
\nb.
\nBank Account Type
\nC.
\nName of the Bank
\nd.
\nName of the Account Holder\/Operator
\ne.
\nAddress of Bank Branch
\nf.
\nIFSC
\ng.
\nMICR
\nAmount
\n7. Reference number and date of furnishing FORM GSTR-11
\n8. Verification
\n|
\nas an authorised representative of > hereby solemnly
\naffirm and declare that the information given herein above is true and correct to the best of my knowledge and belief
\nand nothing has been concealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial Institution and Organization,
\nConsulate or Embassy of foreign countries\/any other person\/ class of persons<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbeen stored
\n\u00e2\u2013\u00a1 has kept accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act.
\nC.
\nOR
\ngoods liable to confiscation \/ documents relevant to the proceedings under the Act are secreted in the business\/residential
\npremises detailed herein below
\nTherefore,\u20ac\u2022
\n\u00e2\u2013\u00a1 in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require
\nyou to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for
\ninspection of goods or documents and\/or any other things relevant to the proceedings under the said Act and rules made
\nthereunder.
\nOR
\n\u00e2\u2013\u00a1 in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you
\nto search the above premises with such assistance as may be necessary, and if any goods or documents and\/or other
\nthings relevant to the proceedings under the Actare found, to se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. >
\n2.
\n>
\nand on scrutiny of the books of accounts, registers, documents \/ papers and goods found during the inspection\/search, I
\nhave reasons to believe that certaingoods liable to confiscation and\/or documents and\/or books and\/or things useful for or
\nrelevant to proceedings under this Act are secreted in place(s) mentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, I hereby seize the
\nfollowing goods\/books\/ documents and things:
\nA) Details of Goods seized:
\nSr.
\nNo
\n1
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or model
\nRemarks
\n5
\n2
\n3
\n4
\nB) Details of books \/ documents \/ things seized:
\nSr.
\nDescription
\nNo
\nof books\/documents \/ things seized
\nNo. of books \/ documents\/ things
\nseized
\nRemarks
\n1
\n2
\n3
\n4
\nand these goods and or things are being handed over for safe upkeep to:
\n30
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\n>
\nwith a direction that he shall not remove, part with, or otherwise deal with the goods or things exce<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nundersigned:
\nPlace:
\nDate:
\n552
\nSr.
\nNo
\nDescription
\nof goods
\n1
\n2
\nSignature of the Witnesses
\nTo:
\n1.
\n2.
\n>
\nName and address
\nQuantity or units
\nMake\/mark or model
\nRemarks
\n5
\n3
\n4
\nName and Designation of the Officer
\nSignature
\n32
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\n.of..
\nFORM GST INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule 140(1)]
\n..hereinafter called “obligor(s)” am held andfirmly bound to the President of India (hereinafter called
\n“the President”) and\/or the Governor of
\n..(State) (hereinafter called \u201cthe Governor”) inthe sum of…..
\nrupees to be paid to the President \/ the Governor for whichpayment will be made. I jointly and severally bind myself and
\nmyheirs\/ executors\/ administrators\/legal representatives\/successors and assigns by these presents; datedthis….
\n.day
\nof…
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have been se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written by the obligor(s).
\nDate :
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted by me this…
\nSignature(s) of obligor(s).
\n…day of
\n….(month)..
\n…. (year)..
\n(designation of officer)for
\nand on behalf of the President\/Governor.
\n(Signature of the Officer)
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nFORM GST INS-05
\nORDER OF RELEASE OF GOODS\/THINGS OF PERISHABLE OR HAZARDOUS NATURE
\n[See rule 141(1)]
\nWhereas the following goods and\/or things were seized on
\n>
\n\/\/
\nfrom the following premise(s):
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nDetails of goods seized:
\nSr.
\nDescription
\nQuantity or units
\nMake\/mark or model
\nRemarks
\nNo
\n1
\nof goods
\n2
\n3
\n4
\n5
\nand since these goods are of perishable or hazardous nature and since an amount of Rs.
\n(amount in words and digits), being an amount equivalent to the:
\n\u00e2\u02dc\u0090 ma<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSr. No.
\nTax
\nPeriod
\nAct
\nPlace of
\nsupply (name
\nof State)
\nTax\/
\nCess
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\n35
\n36
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nFORM GST DRC-03
\n[See rules 142(2) & 142 (3)]
\nIntimation of payment made voluntarily or made against the show cause notice (SCN) or statement
\n1.
\nGSTIN
\n2.
\nName
\n3.
\nCause of payment
\n>
\nAudit, investigation, voluntary, SCN, others (specify)
\n4.
\nSection under which voluntary payment is
\nmade
\n>
\n5.
\nDetails of show cause notice, if payment is
\nmade within 30 days of its issue
\nReference No.
\nDate of issue
\n6.
\nFinancial Year
\n7.
\nDetails of payment made including interest and penalty, if applicable
\n(Amount in Rs.)
\nSr. No.
\nTax
\nPeriod
\nAct
\nPlace of supply
\n(POS)
\nTax\/
\nCess
\nInterest
\nPenalty, if
\napplicable
\nTotal
\nLedger
\nDebit
\nDate
\nutilised
\n(Cash\/
\nCredit)
\nentry
\nof
\nno.
\ndebit
\nentry
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n8. Reasons, if any –
\n>
\n9. Verification-
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n–
\nthe
\nCopy to
\nSignature
\nName
\nDesignation
\n1. GSTIN
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nFORM GST DRC-06
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\n2. Name
\n3. Details of Show Cause Notice
\nReference
\nNo.
\nDate of issue
\n4. Financial Year
\n5. Reply
\n>
\n6. Documents uploaded
\n>
\n7. Option for personal hearing
\nYes
\nNo
\n8. Verification-
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nDesignation \/ Status
\nDate
\n39
\n39
\n40
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\n1. Details of order
\nFORM GST DRC-07
\n[See rule 142(5)]
\nSummary of the order
\n(a) Order no.
\n(b) Order date
\n(c) Tax period –
\n2. Issues involved ->
\nclassification, valuation, rate of tax, suppression of turnover, excess ITC claimed,
\nexcess refund released, place of supply, others (specify)
\n3. Description of goods \/ services –
\nSr. No.
\nHSN
\n4. D<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTo
\nCopy to –
\n>
\n(GSTIN\/ID)
\n-Name
\n(Address)
\n41
\n42
\nTo
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nParticulars of defaulter –
\nGSTIN –
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC-09
\n[See rule 143]
\nOrder for recovery through specified officer under section 79
\nDate:
\nDate:
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under the provisions of the
\n> Act by the aforesaid person who has failed to make payment of such amount. The
\ndetails of arrears are given in the table below:
\n(Amount in Rs.)
\nAct
\nTax\/Cess
\nInterest
\nPenalty
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\nIntegrated tax
\nCentral tax
\nState\/UT tax
\nCess
\nTotal
\n>
\nYou are, hereby, required under the provisions of section 79 of the > Actto recover the amount due from the
\n>as mentioned above.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nDemand order no.:
\nPeriod:
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nFORM GST <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nDate:
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\n44
\nTo,
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nFORM GST DRC-11
\n[See rules 144(5) & 147(12)]
\nNotice to successful bidder
\nPlease refer to Public Auction Reference no.
\ndated
\nOn the basis of auction conducted on
\nyou have been found to be a successful bidder in the instant case.
\nYou are hereby, required to make payment of Rs..
\nwithin a period of 15 days from the date of auction.
\nThe possession of the goods shall be transferred to you after you have made the full payment of the bid amount.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nDemand order no.:
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC-12
\n[See rules 144(5) & 147(12)]
\nSale Certificate
\nThis is to certify that the following goods:
\nSchedule (Movable Goods)
\nSr. No.
\n1
\nDescription of goods
\n2
\nSchedule (Immovable Goods)
\nDate:
\nDate:
\nQuantity
\nBu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n> Act by > holding > who has failed to make payment
\nof such amount; and\/or
\nIt is observed that a sum of rupees
\nis due or may become due to the said taxable person from you; or
\nIt is observed that you hold or are likely to hold a sum of rupees
\nfor or on account of the said person.
\nYou are hereby directed to pay a sum of rupees
\nbeing held in compliance of the provisions contained in clause (c)(i) of sub-section (1) of section 79 of the Act.
\nPlease note that any payment made by you in compliance of this notice will be deemed under section 79 of the Act to have
\nbeen made under the authority of the said taxable person and the certificate from the government in FORM GST DR-14 will
\nconstitute a good and sufficient discharge of your liability to such person to the extent of the amount specified in the certificate.
\nto the Government forthwith or upon the money becoming due or
\nAlso, please note that if you discharge any liabi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe amount specified in the certificate.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n48
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\n\u00ce\u00a4\u00ce\u00bf
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE
\nThe Magistrate \/Judge of the Court of
\nDemand order no.:
\nSir\/Ma'am,
\nDate:
\nPeriod
\nThis is to inform youthat as per the decree obtained in your Court on the day of
\n(name of defaulter) in Suit No.
\nof 20…, a sum of rupees
\n20……. by
\nis payable to the said person. However, the
\nunder the provisions of the> Act
\nsaid person is liable to pay a sum of rupees
\nvide order number
\ndated
\nYou are requested to execute the decree and credit the net proceeds for settlement of the outstanding recoverable
\namount as mentioned above.
\nPlace:
\nDate:
\nProper Officer\/ Specified Officer
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN –
\nName –
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nAddress –
\nDemand order no.:
\nRefe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC-17
\n[See rule 147(4)]
\nDemand order no.:
\nNotice for Auction of Immovable\/Movable Property under section 79(1)(d)
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below
\nfor recovery of Rs………. and interest thereon and admissible expenditure incurred on the recovery process in accordance
\nwith 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 Schedule. The sale
\nwill be of the right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as
\nthey have been ascertained, are those specified in the Schedule against each lot.
\nIn the absence of any order of postponement, the auction will be held on……..
\n.(date) at….
\n..A.M\/P.M. In the event the entire amount due is paid before the issuance of notice, the auction will be<\/p>\n
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\n>
\nThe said GSTIN holder owns property\/resides\/carries on business in your jurisdiction the particulars of which are given
\nhereunder: –
\n>
\nYou are requested to take early steps to realise the sum of rupees
\narrear of land revenue.
\nfrom the said defaulter as if it were an
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n52
\n52
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nTo,
\nMagistrate,
\n>
\nDemand order no.:
\nDate:
\nReference number of recovery:Date:
\nPeriod:
\nFORM GST DRC-19
\n[See rule 156]
\nApplication to the Magistrate for Recovery as Fine
\nA sum of Rs. >is recoverable from > holding > on account of tax, interest
\nand penalty payable under the provisions of the Act. You are requestedto kindly recover such amount in accordance with the
\nprovisions of clause (f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
\nDescription
\nCentral tax
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nDate:
\nDetails of Amount<\/p>\n
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\n–
\nApplication Reference No. (ARN) –
\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 application for deferred payment
\n\/ payment of tax\/other dues in instalments has been examined and in this connection, you are allowed to pay tax and other
\ndues by
\n(date) or in this connection you are allowed to pay the tax and other dues amounting to rupees
\n\u00c2\u00b7 monthly instalments.
\n–
\nin<\/p>\n
\nThis has reference to your above referred application, filed under section 80 of the Act. Your application for deferred
\npayment payment of tax\/other dues in instalments has been examined and it has not been found possible to accede to
\nyour request for the following reasons:
\nReasons for rejection
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nReference No.:
\n\u00ce\u00a4\u00ce\u00bf
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nFORM GST DRC-22
\n[See<\/p>\n
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\nor
\nThe property mentioned above shall not be allowed to be disposed of without the prior permission of this department.
\nCopy to –
\nSignature
\nName
\nDesignation
\n56
\nReference No.:
\n\u00ce\u00a4\u00ce\u00bf
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nName
\nFORM GST DRC-23
\n[See rules 159(3), 159(5) & 159(6)]
\nAddress
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nOrder reference No. – Date
\n–
\nDate:
\nRestoration of provisionally attached property \/ bank account under section 83
\nPlease refer to the attachment of > account in your>
\nhaving account no. >, attached vide above referred order, to safeguard the interest of revenue in the proceedings
\nlaunched against the person. Now, there is no such proceedings pending against the defaulting person which warrants the
\nattachment of the said accounts. Therefore, the said account may now be restored to the person concerned.
\nor
\nPlease refer to the attachment of property > attach<\/p>\n
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\nof the current and anticipated liabilities, before the final winding up of the company.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n58
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nReference No >
\nTo
\nGSTIN
\nFORM GST DRC-25
\n[See rule 161]
\nName
\nAddress
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\nReference No. in Appeal or Revision or any other proceeding –
\nDate:
\nDate:
\nDate:
\nContinuation of Recovery Proceedings
\n>
\nThis has reference to the initiation of recovery proceedings against you vide above referred recovery reference number
\nfor a sum of Rs……
\nThe Appellate \/Revisional authority\/Court
\ncovered by the above mentioned demand order No…..
\n.vide order no.
\nthe dues now stands at Rs………… .. The recovery of enhanced\/reduced amount of Rs
\nthe stage at which the recovery proceedings stood immediately before disposal of appeal or revision. The revised amount of
\ndemand after giving effect of appea<\/p>\n
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\nDECLARATION
\n(1)
\nI 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 under the Act shall be
\ncompounded.
\nSignature of the applicant
\nName
\n60
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nTAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY
\nAddress
\nARN
\nFORM GST CPD-02
\n[See rule 162(3)]
\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 department and
\nthe findings are as recorded below:
\n>
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in respect of the offences
\nstated in column (2) of the table below on payment compounding amount indicated in column (3):
\nSr. No.
\n(1)
\nOffence
\n(2)
\nCompounding amount (Rs.)
\n(3)
\nNote: In case the offence committed by the taxable person falls in more than one category specified in Column (2),
\nthe compounding amount sh<\/p>\n
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