The Bihar Goods and Services Tax (First Amendment) Rules, 2017.
S.O. 143. Dated:- 1-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Commercial Tax Department
\n1st September 2017
\nS.O 143. Dated 1st September 2017-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar is pleased to make the following rules to amend the Bihar Goods and Services Tax Rules, 2017,:-
\n1. (1) These rules may be called the Bihar Goods and Services Tax (First Amendment) Rules, 2017.
\n(2) They shall come into force with effect from the 1st day of July, 2017.
\n2. Amendment in Rule 44 of Bihar Goods and Services Tax Rules, 2017.-
\n(a) The words “integrated tax and central tax”, in sub-rule (2) of Rule 44 of Bihar Goods and Services Tax Rules, 2017 shall be substituted by the words “central tax, State tax, Union territory tax and integrated tax”;
\n(b) The words “IGST and CGST” in sub-rule (6) of Rule 44 of Bi<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 orker or” shall be inserted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Tax Rules, 2017.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 -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 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 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 the details of the liability so discharged. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tody 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 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 d to the Government by the person to whom the title in such property is transferred. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be standing from transferring the same or receiving any dividend thereon; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n roperty.-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 he 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 come 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 examination of such application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s and Service Tax Act Rule, 2017 shall be substituted by “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, FORM GST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11”, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n k) Any other (specify) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n M are mandatory; – in case of goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n were held inter = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tification Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment Advice = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erence to your refund application as referred above and further furnishing of information\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion, Consulate or Embassy of foreign countries, etc. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in respect of export of goods or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n full force and virtue: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e date of invoice till the date of payment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n emises belonging to the above mentioned person with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n secreted in place(s) mentioned above. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rk or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n en by the obligor(s). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e case = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n notice referred to above. As you have paid the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of original order = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Rs. and interest thereon and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nSchedule (Shares) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Government under section 79 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ny order of postponement, the auction will be held = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n recoverable from > holding = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ou are allowed to pay tax and other dues by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and anticipated liabilities, before the final = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed by the Commissioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Bihar Goods and Services Tax (First Amendment) Rules, 2017.S.O. 143. Dated:- 1-9-2017 Bihar SGSTGST – StatesBihar SGSTBihar SGSTCommercial Tax Department 1st September 2017 S.O 143. Dated 1st September 2017-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of … Continue reading “The Bihar Goods and Services Tax (First 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-7604","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7604","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=7604"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7604\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(a) fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or
\n(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
\n(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
\n(3) Where the goods are not exported within the time specified in sub-rule (1) a<\/p>\n
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\n6. Substitution of Rule 122 of Bihar Goods and Services Tax Rules, 2017- Rule 122 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :-
\n“122. Constitution of the Authority – The constitution of the Authority shall be in accordance with the provisions of Rule 122 of the Central Goods and Services Tax Rules, 2017.”
\n7. Substitution of Rule 123 of Bihar Goods and Services Tax Rules, 2017- Rule 123 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :-
\n“123. Constitution of the Standing Committee and Screening Committee – The constitution of the Standing Committee and Screening Committee shall be in accordance with the provisions of Rule 123 of the Central Goods and Services Tax Rules, 2017.”
\n8. Substitution of Rule 124 of Bihar Goods and Services Tax Rules, 2017- Rule 124 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :-
\n“124. Appointment, salary, allowances and other terms and condition<\/p>\n
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\n11. Substitution of Rule 137 of Bihar Goods and Services Tax Rules, 2017- Rule 137 of Bihar Goods and Services Tax Rules, 2017 shall be substituted, namely :-
\n“137. Tenure of Authority – The tenure of Authority shall be accordance with the provisions of Rule 137 of the Central Goods and Services Tax Rules, 2017.”
\n12. Amendment in Rule 138 of Bihar Goods and Services Tax Rules, 2017- The words and figures '138. E-Way Rule' shall be inserted before words 'Till such time' in 'Chapter XVI, E-Way Rules' of Hindi version of Bihar Goods and Services Tax Rules, 2017.
\n13. After rule 138, the following chapters, Rules, Forms, statements, schedules and annexures shall be inserted, namely:-
\n“Chapter – XVII
\nInspection, Search and Seizure
\n139. Inspection, search and seizure.-(1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of ins<\/p>\n
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\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 and State tax <\/p>\n
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\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, tax, interest<\/p>\n
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\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 or a State Gove<\/p>\n
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\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 successful bidder and i<\/p>\n
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\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:
\nProvided that the <\/p>\n
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\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 officer, to make the<\/p>\n
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\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 of some other pers<\/p>\n
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\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 under the provision of this chapter shall take place on a Sunday or other general holidays recogniz<\/p>\n
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\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 pay<\/p>\n
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\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, 2017or 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 amount specifie<\/p>\n
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\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 Tax Act, 201<\/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 property by an order in FORM GST DRC- 23.
\n(6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuin<\/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 cooperated 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 Commissioner and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n=============
\nDocument 1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\n“FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\nSelect: Registered \/ Casual\/ Unregistered\/Non-resident taxable person
\n1. GSTIN\/Temporary ID:
\n2. Legal Name:
\n3. Trade Name, if any:
\n4. Address:
\n5. Tax Period:
\nFrom
\n6. Amount of Refund Claimed:
\nAct
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTo
\n12
\n79
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nTotal
\n7. Grounds of Refund Claim: (select from the drop down):
\n(a) Excess balance in Electronic Cash ledger
\n(b) Exports of services- With payment of Tax
\n(c) Exports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\n(d) On account of assessment\/provisiona<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n80
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\n8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
\n(a) Bank Account Number
\n(b) Name of the Bank
\n:
\n(c) Bank Account Type
\n(d) Name of account holder
\n(e) Address of Bank Branch
\n(f) IFSC
\n(g) MICR
\n9. Whether Self-Declaration filed by Applicant u\/s 54(4), if applicable Yes
\nNo \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090
\nDECLARATION
\nI hereby declare that the goods exported are not subject to any export duty. I also
\ndeclare that I have not availed any drawback on goods or services or both and that I have
\nnot claimed refund of the integrated tax paid on supplies in respect of which refund is
\nclaimed.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application does not include
\nITC availed on goods or services used for making nil rated or fully exempt supplies.
\nSignature<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace
\nDate
\nWe declare that no refund on this account has been received by us earlier.
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nSTATEMENT -1
\n81
\n(ANNEXURE 1)
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
\nPart A: Outward Supplies
\n(GSTR- 1: Table 4 and 5)
\nGSTIN\/ Invoice details
\nUIN
\nRate
\nTaxable
\nAmount
\nPlace of
\n211 value Interated Tax Tax (Name of
\nState)
\n123456789101
\nPart B: Inward Supplies
\nGSTIN of supplier
\n[GSTR 2: Table 3 (Matched Invoices)]
\nInvoice
\ndetails
\nON
\nDate
\nValue
\nRate
\nTaxable value
\nIntegrated tax
\nCentral Tax
\nState\/ UT Tax
\nCESS
\nAmount of Tax
\nPlace
\nWhether
\nof
\ninput or
\nsupply
\ninput
\n(Name
\nservice\/
\nof
\nCapital
\nState)
\ngoods (incl
\nplant and
\nmachinery)\/
\nIneligible for
\nAmount of ITC
\navailable
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n23456789101 ITC 13 14 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2. BRC\/FIRC details are mandatory- in case of Services
\nSTATEMENT 4
\nSUPPLIES TO SEZ\/SEZ DEVELOPER
\nREFUND TYPE: ON ACCOUNT OF SUPPLIES MADE TO SEZ UNIT\/SEZ DEVELOPER
\n(GSTR-1: Table 6B and Table 9)
\nGSTIN of recipient
\nNo.
\nInvoice
\ndetails
\nDate
\nValue
\nShipping
\nbill\/
\nBill of
\nexport
\nON
\nIntegrated Tax Amended
\nDate
\nRate
\nTaxable
\nValue
\nAmt.
\nValue
\n(Integrated
\nTax)
\n(If Any)
\nAmt.
\nDebit Note
\nIntegrated
\nTax\/
\nAmended
\n(If any)
\nAmt.
\nCredit Note
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\nAmt.
\nNet
\nIntegrat
\ned Tax
\n= (10\/9)
\n+11 –
\n12
\nAmt.
\n1
\n2
\n3 4 5
\n6
\n7
\n8
\n6B: Supplies made to SEZ\/ SEZ developer
\n(GSTR-5: Table 5 and Table 8)
\nInvoice
\ndetails
\nAmount
\n10
\n11
\n12
\n13
\nNet Integrated
\nTax
\n= (12\/7) + 13-14
\n12345678910 11 12 13 14 15
\nDate
\nGSTIN of supplier
\nNo
\n(GSTR-2: TABLE 3 AND TABLE 6)
\ndetails
\nInvoice
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nSTATEMENT 5
\nRECIPIENT OF DEEMED EXPORTS ETC.
\nAmo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nState\/intra-State supply subsequently
\nGSTIN\/UIN Name (in case B2C)
\nNo.
\nDate
\nValue
\nTaxable Value
\nAmount
\nInvoice
\ndetails
\nIntegrated
\nTax
\nAmount
\nCentral Tax
\nAmount
\nAmount
\nState\/
\nUT Tax
\nCess
\n12345 6 7
\n8
\nPlace of
\nSupply
\n(only if
\ndifferent
\nfrom the
\nlocation
\nof
\nrecipient)
\nAmount
\nAmount
\nAmount
\nAmount
\nIntegrated
\nTax
\nCentral Tax
\nState\/
\nUT Tax
\nCess
\n9
\n10
\n11 12
\n13
\n14
\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)
\nTax Payable
\nPlace of
\nSupply
\n(only if
\ndifferent
\nfrom the
\nlocation
\nof recipient)
\nSr.
\nNo.
\nTax
\nperiod
\nReference no.
\nof return
\nDate of
\nfiling return
\nIntegrated
\nCentral
\nState\/ Cess
\nTax
\nTax
\nUTTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n15
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nANNEXURE-2
\nCERTIFICATE
\nThis is to certify that in respect of the refund amounting <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nUnique Identity Number
\n2. Refund of excess amount available in electronic cash ledger can also be claimed through
\nreturn or by filing application.
\n3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the
\napplication.
\n4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in
\nall respects.
\n5. Claim of refund on export of goods with payment of IGST shall not be processed through this
\napplication.
\n6. Bank account details should be as per registration data. Any change in bank details shall first
\nbe amended in registration particulars before quoting in the application.
\n7. Declaration shall be filed in cases wherever required.
\n8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for
\nthe purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A
\nand 5A.
\n9. \u00e2\u00e2\u0082\u00ac\u00c2\u00a8Adjusted total turnover' means the turnover in a State or a Union <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM-GST-RFD-02
\n[See rules90(1), 90(2) and 95(2)]
\nACKNOWLEDGMENT
\nYour application for refund is hereby acknowledged against
\nAcknowledgement Number
\nDate of Acknowledgement
\n:
\n:
\nGSTIN\/UIN\/Temporary ID, if applicable
\n:
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdiction (tick appropriate)
\nCentre
\nFiled by
\nState\/
\nTax Period
\nDate and Time of Filing
\nReason for Refund
\nAmount of Refund Claimed:
\nCentral Tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nTotal
\nNote 1:
\nNote 2:
\n:
\n:
\n:
\n:
\n:
\nUnion Territory:
\nRefund Application Details
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nThe status of the application can be viewed by entering ARN through Track Application
\nStatus” on the GST System Portal.
\nIt is a system generated acknowledgement and does not require any signature.
\nSanction Order No:
\nTo
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 Refund
\namount
\nsanctioned
\nInterest on
\ndelayed
\nRefund
\nTotal
\nNote –
\nIntegrated Tax
\nCentral Tax
\nTIPFO
\nT
\nIPFO
\nT
\nTotal
\nState\/ UT tax
\nIPFO
\nDate:
\nTotal
\nCess
\nTIPFO
\n'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and
\n'O' stands for Others
\nDetails of the Bank
\nBank Account no as per application
\n(i)
\nName of the Bank
\n(ii)
\nName and Address of the Bank\/branch
\n(iii)
\nIFSC
\n(iv)
\nMICR
\n(v)
\nDate:
\nPlace:
\n10
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n(GSTIN\/UIN\/ Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nOrder No.:
\nTo
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM-GST-RFD-06
\n[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\n\u00c3\u00a0\u00c2\u00bd\u00c5\u00b8 \u00c3\u00a0\u00c2\u00bd\u00c5\u00b8 \u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00c5\u00be \u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00bc\u00c2\u0090 \u00c3\u00a0\u00c2\u00bd\u00c2\u00a4 \u00c3\u00a0\u00c2\u00bd\u00c5\u00b8\u00c3\u00a0\u00c2\u00be\u00c2\u00b3\u00c3\u00a0\u00c2\u00bc\u00c2\u0090 \u00c3\u00a0\u00c2\u00bd\u00c5\u00b8 \u00c3\u00a0\u00c2\u00bc\u00c2\u008d \u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00c5\u00be\u00c3\u00a0\u00c2\u00bc\u00c2\u008d \u00c3\u00a0\u00c2\u00bc\u00c2\u0090 \u00c3\u00a0\u00c2\u00bd\u00c2\u00a4 \u00c3\u00a0\u00c2\u00bd\u00c5\u00b8\u00c3\u00a0\u00c2\u00be\u00c2\u00b3\u00c3\u00a0\u00c2\u00bc\u00c2\u0090 \u00c3\u00a0\u00c2\u00bd\u00c2\u00a6\u00c3\u00a0\u00c2\u00be\u00c2\u00a6 \u00c3\u00a0\u00c2\u00bc\u00c2\u008d \u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u00c5\u00be \u00c3\u00a0\u00c2\u00bc\u00c2\u008d \u00c3\u00a0\u00c2\u00bd\u00c2\u00a4 \u00c3\u00a0\u00c2\u00bd\u00c2\u00a2\u00c3\u00a0\u00c2\u00be\u00c5\u00be\u00c3\u00a0\u00c2\u00be\u00c5\u00be \u00c3\u00a0\u00c2\u00bc\u00c2\u008d \u00c3\u00a0\u00c2\u00bc\u00c2\u008d \u00c3\u00a0\u00c2\u00bc\u00c2\u008d \u00c3\u00a0\u00c2\u00bc\u00c2\u008d \u00c3\u00a0\u00c2\u00bd\u00c2\u00a4 \u00c3\u00a0\u00c2\u00bd\u00c5\u00b8\u00c3\u00a0\u00c2\u00be\u00c2\u00b3
\nDemand
\nOrder
\nNo… date……, Act
\nPeriod
\n6. Net amount to be
\npaid
\nNote 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and
\n'O' stands for Others
\n*Strike out whichever is not applicable
\n& 1. I hereby sanction an amount of INR
\nto M\/s
\nhaving GSTIN
\n@
\n_under sub-section (5) of section 54) of the Act\/under section 56 of the Act
\n@Strike out whichever is not applicable
\n(a) and the amount is to be paid to the bank account specified by him in his
\napplication;
\n(b) the amount is to be adjusted towards recovery of arrears as specified at serial
\nnumber 5 of the Table above;<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfiling of documents against the amount of refund sanctioned to you has been completely adjusted
\nagainst outstanding demands as per details below:
\nRefund Calculation
\nIntegrated Central State\/
\nTax
\nTax
\nCess
\nUT
\nTax
\n(i)
\nAmount of Refund claimed
\n(ii) Net Refund Sanctioned on Provisional Basis (Order No…date)
\n(iii) Refund amount inadmissible rejected >
\n(iv) Refund admissible (i-ii-iii)
\n(v)
\nDemand Order
\nRefund adjusted against outstanding demand (as per order
\nno.) under existing law or under this law.
\nNo… date……
\n(vi) Balance amount of refund
\nNil
\nNil
\nNil
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is completely
\nadjusted against the outstanding demand under this Act \/ under the existing law. This application
\nstands disposed as per provisions under sub-section (…) of Section (…) of the Act.
\nOR
\nPart-B
\nOrder for withholding the refund
\nThis has reference to your r<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. UIN
\n:
\n2. Name
\n3. Address
\n4. Tax Period (Quarter)
\n5. Amount of Refund Claim
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n6. Details of Bank Account:
\na. Bank Account Number
\nb. Bank Account Type
\nC.
\nName of the Bank
\n:
\n:
\n: From To
\n:
\nAmount
\nd. Name of the Account Holder\/Operator
\ne.
\nAddress of Bank Branch
\nf. IFSC
\ng. MICR
\n7. Reference number and date of furnishing FORM GSTR-11
\n8. Verification
\nI
\nas an authorised representative of > hereby solemnly affirm and declare that the information given herein above
\nis true and correct to the best of my knowledge and belief and nothing has been concealed
\ntherefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial
\nInstitution and Organization, Consulate or Embassy of foreign countries\/ any other person\/
\nclass of persons specified\/ notified by the Government.
\nDate:
\nPlace:
\nSignature of Authorised Signatory:
\nName:
\nDesignation \/ Status
\n1. GSTIN
\n2. Name
\n\u00c3\u00a0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nservices.
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status \u00c3\u00e2\u0080\u009a\u00c2\u00b7
\nDate
\n93
\n93
\n94
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nBond for export of goods or services without payment of integrated tax
\n(See rule 96A)
\nI\/We…………
\n.of..
\n.,hereinafter called “obligor(s)”, am\/are held and firmly bound
\nto the President of India (hereinafter called “the President”) in the sum of
\nrupees to be
\npaid to the President for which payment will and truly to be made.
\nI\/We jointly and severally bind myself\/ourselves and my\/our respective heirs\/ executors\/
\nadministrators\/ legal representatives\/successors and assigns by these presents; Dated
\nthis day of
\n\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6.;
\nWHEREAS the above bounden obligor has been permitted from time to time to supply
\ngoods or services for export out of India without payment of integrated tax;
\nand whereas the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAND the President shall, at his option, be competent to make good all the loss and
\ndamages, from the amount of bank guarantee or by endorsing his rights under the above-written
\nbond or both;
\nI\/We further declare that this bond is given under the orders of the Government for the
\nperformance of an act in which the public are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore
\nwritten by the obligor(s).
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nOccupation
\nOccupation
\n………..
\nAccepted by me this…
\n…………..day of
\n\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6.. (month)\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6.(year) \u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6.of
\n(Designation) for and on behalf of the President of India.”.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\n95
\nTo
\nLetter of Undertaking f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI\/We declare that this undertaking is given under the orders of the proper officer for the
\nperformance of enacts in which the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written
\nby the undertaker(s)
\nSignature(s) of undertaker(s).
\nDate:
\nPlace:
\nWitnesses
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nOccupation
\nOccupation
\nAccepted by me this…..day of
\n(Designation)
\nfor and on behalf of the President of India
\n(month)……….(year) …of ..
\n96
\nTo
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST INS-1
\nAUTHORISATION FOR INSPECTION OR SEARCH
\n[See rule 139 (1)]
\n(Name and Designation of officer)
\nA.M\/s.
\n\u00c3\u00a0\u00c2\u00ae\u00c2\u00aa
\n\u00c3\u00a3\u00e2\u00e2\u0082\u00ac\u00a6\u00c2\u0081\u00c3\u00a3\u00e2\u00e2\u0082\u00ac\u00a6\u00c2\u0081\u00c3\u00a3\u00e2\u00e2\u0082\u00ac\u00a6\u00c2\u0081\u00c3\u00a3\u00e2\u00e2\u0082\u00ac\u00a6\u00c2\u0081\u00c3\u00a3\u00e2\u00e2\u0082\u00ac\u00a6\u00c2\u0081
\nWhereas information has been presented before me and I have reasons to believe that\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\nhas suppressed transactions relating to supply <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch assistance as may be necessary for inspection of goods or documents and\/or any other
\nthings relevant to the proceedings under the said Act and rules made there under.
\nOR
\nin exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I
\nauthorize and require you to search the above premises with such assistance as may be
\nnecessary, and if any goods or documents and\/or other things relevant to the proceedings under
\nthe Actare found, to seize and produce the same forthwith before me for further action under
\nthe Act and rules made thereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to
\nanswer the questions relevant to inspection \/ search operations, making of false statement or
\nproviding false evidence is punishable with imprisonment and \/or fine under the Act read with
\nsection 179, 181, 191 and 418 of the Indian Penal Code.
\nGiven under my hand & seal this
\n\u00e2\u00e2\u0082\u00ac\u00a6<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of
\nsection 67, I hereby seize the following goods\/books\/ documents and things:
\nA) Details of Goods seized:
\nSr.
\nNo
\nDescription
\nof goods
\n1
\n2
\nQuantity or units
\nMake\/mark or
\nmodel
\n3
\n4
\nB) Details of books \/ documents \/ things seized:
\nSr.
\nDescription
\nNo
\nof books\/documents \/
\n1
\nthings seized
\n2
\nRemarks
\nNo. of books \/
\ndocuments\/ things
\nRemarks
\nseized
\n3
\n4
\n5
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a direction that he shall not remove, part with, or otherwise deal with the goods or
\nthings except with the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nSr. No.
\nName and address
\n1.
\n2.
\nTo:
\n>
\nName and Designation of the Officer
\nSignature
\n98
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST INS-03
\nORDER OF PROHIBITI<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmodel
\nRemarks
\n4
\n5
\nName and Designation of the Officer
\nSignature
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule 140(1)]
\n99
\n99
\n…hereinafter called “obligor(s)” am held andfirmly bound to
\nthe President of India (hereinafter called “the President”) and\/or the Governor of
\n..(State) (hereinafter called “the Governor\u00e2\u00e2\u0082\u00ac\u009d) inthe sum of….
\n….rupees to
\nbe paid to the President \/ the Governor for which payment will be made. I jointly and
\nseverally bind myself and myheirs\/ executors\/ administrators\/legal representatives\/
\nsuccessors and assigns by these presents; datedthis\u00e2\u00e2\u0082\u00ac\u00a6..day of…
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67, the
\ngoods have been seized vide order number
\n…rupees involving an amount of tax of
\n..dated…
\nhaving value
\nrupees. On my request
\nthe goods have been permitted to <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate:
\nPlace:
\nWitnesses
\nSignature(s) of obligor(s).
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted by me this….
\n..day of …….
\n..(month)….. …. (year)……
\n(designation of officer)for and on behalf of the President\/Governor.
\n(Signature of the Officer)
\n100
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST INS-05
\nORDER OF RELEASE OF GOODS\/ THINGS OF PRISHABLE OR HAZARDOUS
\nNATURE
\n[See rule 141(1)]
\nWhereas the following goods and\/or things were seized on
\nfrom the
\nfollowing premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nDetails of goods seized:
\nSr.
\nNo
\n1
\nDescription
\nof goods
\n2
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n3
\n4
\n5
\nand since these goods are of perishable or hazardous nature and since an amount of
\nRs.
\namount equivalent to the:
\nmarket price of such goods or things
\n(amount in words and digits), being<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) Grounds
\n(c) Tax and other dues
\nDate:
\n101
\n(Amount in Rs.)
\nSr.
\nTax
\nAct
\nPlace of supply
\nTax\/
\nOthers
\nTotal
\nNo.
\nPeriod
\n(name of State)
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\n102
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST DRC-03
\n[See rule 142(2) & 142 (3)]
\nIntimation of payment made voluntarily or made against the show cause notice (SCN)
\nor statement
\n1.
\nGSTIN
\n2.
\nName
\n3.
\nCause of payment
\n>
\nAudit, investigation, voluntary, SCN, others
\n(specify)
\n4.
\nSection under which voluntary payment
\nis made
\n>
\n5.
\nDetails of show cause notice, if payment
\nis made within 30 days of its issue
\nReference No.
\nDate of issue
\n6.
\n7.
\nFinancial Year
\nDetails of payment made including interest and penalty, if applicable
\n(Amount in Rs.)
\nSr.
\nNo.
\nTax
\nPeriod
\nAct
\nPlace
\nof
\nsupply
\nTax\/
\nCess
\nInterest
\nPenalty, if
\napplicable
\nTotal
\nLedger Debit
\nutilised
\nDate of
\nentry
\ndebit
\n(Cash\/
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 (POS) Credit)
\nno.
\nentry
\n1
\n2
\n3
\n5
\n8. Rea<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namount of tax and other dues mentioned in the notice along with applicable interest and
\npenalty in accordance with the provisions of section
\nsaid notice are hereby concluded.
\n–
\n,
\nthe proceedings initiated vide the
\nCopy to
\nSignature
\nName
\nDesignation
\n104
\n1. GSTIN
\n2. Name
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST DRC – 06
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\n3. Details of Show Cause Notice
\nReference No.
\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
\nthe best of my knowledge and belief and nothing has been concealed therefrom.
\nSignature of Authorized Signatory
\nName
\nDesignation \/ Status
\nDate –
\n1. Details of order
\n(a) Order no.
\n–
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax period, if any
\nSection under which order is passed
\nOrder no.
\nProvision assessment order no., if any
\nARN, if applied for rectification
\nDate of issue
\nOrder date
\nDate of ARN
\nYour application for rectification of the orderreferred toabove has been found to be
\nsatisfactory;
\nIt has come to my noticethat the above said order requires rectification;
\nReason for rectification –
\n>
\nDetails of demand, if any, after rectification
\nSr.
\nTax Turnover
\nPlace of supply
\nAct
\nTax\/ Cess
\nInterest
\n(Amount in Rs.)
\nPenalty
\nNo.
\nrate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nThe aforesaid order is rectified in exercise of the powers conferred under section 161 as
\nunder:
\nTo
\n>
\nCopy to
\n(GSTIN\/ID)
\n-Name
\n(Address)
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST DRC – 09
\n[See rule 143]
\n107
\nParticulars of defaulter –
\nGSTIN –
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nOrder for rec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nadmissible expenditure incurred on the recovery process in accordance with the provisions
\nof section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots specified
\nin the Schedule. The sale will be of the right, title and interests of the defaulter. And the
\nliabilities and claims attached to the said properties, so far as they have been ascertained, are
\nthose specified in the Schedule against each lot.
\nThe auction will be held on at…. AM\/PM. In the event the entire amount due is paid
\nbefore the 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
\nofficer\/ specified officer and in default of payment, the goods shall be again put up for
\nauction and resold.
\nSerial No.
\n1
\nSchedule
\nDescription of goods
\n2
\nQuantity
\n3
\nPlace:
\nDate:
\nTo,
\nFORM GST DRC – 11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\nPlease refer to Public Auction Re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSr. No.
\nName of the Company
\nQuantity
\nValue
\n1
\n2
\n3
\n4
\nhave been sold to
\nheld for recovery of rupees
\n.at.
\nin public auction of the goods
\nin accordance with the provisions of section 79(1)(b)\/(d)
\nof the > Act and rules made thereunder on
\nand the said…
\n(Purchaser) has been declared to be the purchaser of
\nthe said goods at the time of sale. The sale price of the said goods was received
\nThe sale was confirmed on……
\non………
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n110
\nTo
\nThe
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST DRC \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c 13
\n–
\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:
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
\nthe provisions of the > Act by > holding > who has failed to make p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof the Act to the extent of the liability discharged, or to the extent of the liability of the
\ntaxable person for tax, cess, interest and penalty, whichever is less.
\nPlease note that, in case you fail to make payment in pursuance of this notice, you shall be
\ndeemed to be a defaulter in respect of the amount specified in the notice and consequences
\nof the Act or the rules made thereunder shall follow.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\ndated
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST DRC \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c 14
\n–
\n[See rule 145(2)]
\nCertificate of Payment to a Third Person
\n111
\nIn response to the notice issued to you in FORM GST DRC-13 bearing reference no.
\nyou have discharged your liability by making a
\nfor the defaulter named below:
\npayment of Rs.
\nGSTIN –
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nThis certificate will consti<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10
\nGSTIN –
\nName –
\nAddress –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nFORM GST DRC – 16
\n[See rule 147(1) & 151(1)]
\nDate:
\nDate:
\nNotice for attachment and sale of immovable\/movable goods\/shares under section 79
\nWhereas you have failed to pay the amount of Rs…… ……, being the arrears of
\ntax\/cess\/interest\/penalty\/ fee payable by you under the provisions of the > Act.
\nThe immovable goods mentioned in the Table below are, therefore, attached and will
\nbe sold for the recovery of the said amount. You are hereby prohibited from transferring or
\ncreating a charge on the said goods in any way and any transfer or charge created by you
\nshall be invalid.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nSchedule (Immovable)
\nQuantity
\n3
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nName of
\nFlat No.
\nthe
\nPremises
\nRoad\/ Locality\/ District
\nStreet Village
\nState
\nPIN Latitude Longitude
\nCode (optional) (optional)
\n\/Building
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nPlace:
\nDate:
\nSchedule (Shares)
\nSr. No.
\nName of the C<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n…(date) at……
\n.A.M\/P.M. In the event the
\nentire amount due is paid before the issuance of notice, the auction will be cancelled.
\non…….
\nThe price of each lot shall be paid at the time of sale or as per the directions of the
\nproper officer\/ specified officer and in default of payment, the goods shall be again put up
\nfor auction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nBuilding
\nNo.\/
\nFlat No.
\nFloor
\nNo.
\nName of the
\nPremises
\n\/Building
\nSchedule (Immovable)
\nRoad\/ Locality\/
\nStreet Village
\nDistrict State PIN
\nLatitude Longitude
\nCode (optional) (optional)
\n12345678910
\nPlace:
\nDate:
\nSchedule (Shares)
\nSr. No.
\nName of the Company
\n1
\n2
\nQuantity
\n3
\nSignature
\nName
\nDesignation
\n114
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST DRC – 18
\n[See rule 155]
\nTo
\nName & Address of District Collector
\nDemand order no.:<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n> on account of tax, interest and penalty payable under the provisions of the Act.
\nYou are requestedto kindly recover such amount in accordance with the provisions of clause
\n(f) of sub-section (1) of section 79 of the Act as if it were a fine imposed by a Magistrate.
\nDetails of Amount
\nDescription
\nTax\/Cess
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n116
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST DRC – 20
\n[See rule 158(1)]
\nApplication for Deferred Payment\/ Payment in Instalments
\n4. Name of the taxable person-
\n5. GSTIN –
\n6. Period
\nIn accordance with the provisions of section 80 of the Act, I request you to allow me
\nfor payment of tax\/ other dues or to allow me to pay such
\n-instalments for reasons stated below:
\nextension of time upto
\ntax\/other dues in
\nDemand ID
\nDescription
\nC<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(date) or in this connection you are allowed to pay the tax and other dues amounting to
\nrupees
\nmonthly instalments.
\nin
\nOR
\nThis has reference to your above referred application, filed under section 80 of the
\nAct. Your application for deferred payment \/ payment of tax\/other dues in instalments has
\nbeen examined and it has not been found possible to accede to your request for the
\nfollowing reasons:
\nReasons for rejection
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n118
\nReference No.:
\nTo
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST DRC – 22
\n[See rule 159(1)]
\nDate:
\nName
\nAddress
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nProvisional attachment of property under section 83
\nIt is to inform that M\/s
\n(name) having principal place of business at
\n(address) bearing registration number as
\n(GSTIN\/ID), PAN
\nis a re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST DRC – 23
\n[See rule 159(3), 159(5) & 159(6)]
\nDate:
\n119
\nName
\nAddress
\n(Bank\/Post Office\/Financial Institution\/Immovable property registering authority)
\nOrder reference No. –
\nDate –
\nRestoration of provisionally attached property \/ bank account under section 83
\nPlease refer to the attachment of > account in your> having account no. >, attached vide
\nabove referred order, to safeguard the interest of revenue in the proceedings launched
\nagainst the person. Now, there is no such proceedings pending against the defaulting person
\nwhich warrants the attachment of the said accounts. Therefore, the said account may now be
\nrestored to the person concerned.
\nor
\nPlease refer to the attachment of property > attached vide above
\nreferred order to safeguard the interest of revenue in the proceedings launched against the
\nperson. Now, there is no such proceedings pending against the defaulting person which
\nwarrants the at<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwinding up of the company.
\nPlace:
\nDate:
\nName
\nDesignation
\nReference No >
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\nFORM GST DRC – 25
\n[See rule 161]
\n>
\nTo
\nGSTIN
\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
\n121
\ndated
\n>has enhanced\/reduced the dues covered by the above mentioned demand order
\nNo.
\n.dated…. ……..vide order no.
\nand the dues now
\nstands at Rs………. .The recovery of enhanced\/reduced amount of Rs.
\nstands continued from the stage at which the recovery proceedings stood immediately before
\ndisposal of appeal or revision. The revised amount of demand after giving effect of appeal \/
\nrevision is given below:
\nFinancial year:
\n(Amount in Rs.)
\nAct
\nTax Interest Penalty
\nOther Dues
\nTotal Arrears\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI understand that I cannot claim, as a matter of right, that the offence
\ncommitted by me under the Act shall be compounded.
\nSignature of the applicant Name
\nReference No:
\n\u00c3\u0090\u00c2\u00a2\u00c3\u0090\u00c2\u00be
\nGSTIN\/ID
\nName.
\nAddress
\nARN
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8 (\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 ), 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2017
\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
\nexamined in the department and the findings are as recorded below:
\n>
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in
\nrespect of the offences stated in column (2) of the table below on payment compounding
\namount indicated in column (3):
\nSr. No.
\n(1)
\nOffence
\n(2)
\nCompounding amount (Rs.)
\n(3)
\n123
\nNote: In case the offence committed by the taxable person falls in more than one category
\nspecifi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n