The Sikkim Goods and Services Tax (Third Amendment) Rules, 2017.
15\/2017-State Tax Dated:- 1-7-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT
\nCOMMERCIAL TAXES DIVISION GANGTOK
\nNo. 15\/2017-State Tax
\nDate: 01\/07\/2017
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Sikkim Goods and Services Tax (Third Amendment) Rules, 2017.
\n(2) They shall come into force with effect from the 1st day of July, 2017.
\n2. In the Sikkim Goods and Services Tax Rules, 2017,
\n(i) in rule 44,
\n(a) in sub-rule (2), for the words “integrated tax and central tax”, the words “central tax, State tax, Union territory tax and integrated tax” shall be substituted;
\n(b) in sub-rule (2), after <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n section 50 within a period of – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and job-worker\/agent. – Every person to whom the provisions of section 141 or sub-section (12) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or documents or books or things containing, inter alia, 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n der for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n per officer may sell them forthwith. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he purpose of sale. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n and release the goods. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ther 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ST 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplies in respect of which refund is claimed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Central State\/ CESS = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n grated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o certify that in respect of the refund amounting to INR , the incidence of tax and interest, has not been passed on to any other person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er application = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n easons for withholding of the refund: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any, within fifteen days of the date of demand thereof being made in writing by the said = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n We declare that this undertaking is given under the orders of the proper officer for the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the powers conferred upon me under sub-section (2) of section 67 of the Act, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n seized = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n presentatives\/successors and assigns by these = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd since these goods are of perishable or hazardous nature and since an amount of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to the best of my knowledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n8 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n with the provisions of section 79. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he said goods at the time of sale. The sale price of the said goods was = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – 14 liable to pay a sum of rupees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cali Distric Stat = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on (1) section 79 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ss = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n said person on the same PAN without the prior permission of this department. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n charge of the current and anticipated liabilities, before the final = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ence committed by me = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Sikkim Goods and Services Tax (Third Amendment) Rules, 2017.15\/2017-State Tax Dated:- 1-7-2017 Sikkim SGSTGST – StatesSikkim SGSTSikkim SGSTGOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 15\/2017-State Tax Date: 01\/07\/2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 … Continue reading “The Sikkim Goods and Services Tax (Third 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-7738","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7738","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=7738"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7738\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7738"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7738"}],"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) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking<\/p>\n
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\n(vi) after rule 138, the following 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 inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to <\/p>\n
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\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 or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
\n(2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicate<\/p>\n
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\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 and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04.
\n(3) Where the person chargeable with t<\/p>\n
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\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 Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
\n144. Recovery by sale of goods under the control o<\/p>\n
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\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 issue a certificate in FORM GST DRC-12.
\n(6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
\n(7) The proper officer s<\/p>\n
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\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 attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151.
\n(2) The proper off<\/p>\n
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\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 bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(7) The last day for the submission of the bid or the date of the auction shall not be earlier th<\/p>\n
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\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the paymen<\/p>\n
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\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 recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.
\n150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the <\/p>\n
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\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 payable thereon, may be held till the recovery of the amount payable.
\n153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such p<\/p>\n
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\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 specified in the certificate as if it were an arrear of land revenue.
\n156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with t<\/p>\n
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\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, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;
\n(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
\n159. Provisional attachment of property.- (1) Where the Commissioner decides to attach <\/p>\n
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\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 issuing an order in FORM GST DRC- 23.
\n160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in F<\/p>\n
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\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 shall furnish the proof of such payment to him.
\n(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
\n(8) Immunity granted to a person under sub-rule (3) may, at any time, be w<\/p>\n
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\n3. Trade Name, if any:
\n4. Address:
\n5. Tax Period:
\nFrom
\nTo
\n6. Amount of Refund Claimed:
\nAct
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\nTax Interest Penalty Fees Others Total
\n7. Grounds of Refund Claim: (select from the drop down):
\na. Excess balance in Electronic Cash ledger
\nb. Exports of services- With payment of Tax
\nc. Exports of goods \/ services- Without payment of Tax, i.e., ITC accumulated
\nd. On account of assessment\/provisional assessment\/ appeal\/ any other order
\ni. Select the type of Order:
\nAssessment\/ Provisional Assessment\/ Appeal\/ Others
\nii. Mention the following details:
\n1. Order No.
\n2. Order Date
\n3. Order Issuing Authority
\n4. Payment Reference No. (of the amount to be claimed as refund)
\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)
\ne. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section
\n54(3)
\n13
\nf. On account of supplies made to SEZ unit\/ SEZ Developer or Recipient of
\nDeemed Exports
\n(Select the type of sup<\/p>\n
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\nSignature
\nName –
\nDesignation \/ Status
\n14
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application
\ndoes not include ITC availed on goods or services used for making nil rated
\nor fully exempt supplies.
\nSignature
\nName –
\nDesignation \/ Status
\n15
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special
\nEconomic Zone developer has not availed of the input tax credit of the tax
\npaid by the applicant, covered under this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary Id
\n, solemnly affirm and certify that in respect of the refund amounting to Rs.
\n\/ with respect to the tax, interest, or any other amount for the period from-
\nto-, claimed in the refund application, the incidence of such tax and
\ninterest has not been passed on to any other person.
\n(This Declaration is not required to be furnished by applicants, who are
\nclaiming refund under clause (a) o<\/p>\n
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\nUT
\nor input
\nservice\/
\nCapital goods
\nIntegrated Central
\nTax
\nState\/ Cess
\nTax
\nUT
\n(Name
\nof
\n(incl plant and
\nTax
\nTax
\nTax
\nmachinery)\/
\nState)
\nIneligible for
\nITC
\n1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
\n18
\nNote -The data shall be auto- populated from GSTR-1 and GSTR-2.
\n19
\nRefund Type: Exports of services with payment of tax
\n(GSTR-1: Table 6A and Table 9)
\nStatement- 2
\n1.
\nGSTI
\nInvoice details
\nN of
\nrecipi
\nSAC
\nNo.
\nDate
\nValue
\nent
\nIntegrated Tax
\nTaxabl
\nRate e Amt.
\nvalue
\nBRC\/FIRC
\nAmended Debit Note Credit Note Net Integrated
\nValue Integrated Integrated
\nTax
\nDate
\nNo.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n(Integrate
\nd Tax)
\n(If Any)
\n11
\nTax \/
\nTax \/ |= (11\/8)+12-
\nAmended
\nAmended
\n13
\n(If any)
\n(If any)
\n12
\n13
\n14
\n6A. Exports
\nBRC\/FIRC details are mandatory- in case of services
\n20
\n20
\nStatement-3
\nRefund Type: Export without payment of Tax-Accumulated ITC
\n(GSTR-1: Table 6A)
\nGSTIN of
\nrecipient
\nInvoice details
\nNo. Date Value Goods\/ HSN\/ UQC QTY
\nServices SAC
\nNo.
\nShipping bill\/ Bill of
\nexport
\nDate Port
\nCode
\nIntegrated T<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNet
\nIntegrated
\nTax
\nUT
\n(Name
\nTax
\nof
\nTax)
\n(If Any)
\nTax \/
\nAmended
\nState)
\n(If any)
\nTax \/
\nAmended
\n(If any)
\n= (12\/7) +
\n13-14
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n22
\n22
\n23
\n23
\n(GSTR-2: Table 3 and Table 6)
\nStatement 5
\nRecipient of Deemed exports etc.
\nGST
\nIN
\nInvoice
\ndetails
\nRa Taxa
\nAmount of Tax
\nPla
\nWheth
\nAmount of ITC available
\nte
\nble
\nce
\ner
\nvalu
\nof
\ninput
\nAmen Debit Credit Net
\nded Note Note ITC
\nValue
\nIntegr
\nof
\nITC ITC
\ne
\nsup
\nor
\nated
\nsupp
\n(ITC Integr Integr
\nply
\ninput
\nTax
\nlier
\nIntegr
\nated
\nated
\nservice
\n(Na
\nme
\nated
\nTax \/
\nTax \/
\n= (17\/
\n\/
\nTax)
\nAmen
\nAmen
\n7) +
\nCapital
\nof
\nded
\nded
\n18-
\ngoods
\n(If
\nStat
\n19
\n(incl
\nAny)
\n(If
\n(If
\ne)
\nplant
\nIntegr
\nCen St
\nCe
\nany)
\nany)
\nN
\nZ O
\n\u00e1\u017d\u00a0
\n0
\nVal
\nIntegr
\nCen
\nSt CE
\nA19
\na
\nue
\nated
\ntral
\nate SS
\nSS
\nand
\nated
\ntral ate SS
\nmachin
\nTax
\nTax
\n\u00e2\u02dc\u0090
\nery)\/
\nt
\ntax
\nUT
\nTax
\nIneligi
\ne
\nTax
\nU
\nT
\nble for
\nITC
\nTa
\n1234567 8 9 10 11 12 13 14 15 16 17 18 19 20
\n24
\n24
\n25
\nStatement 6:
\nRefund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
\nOrder Det<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThis 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 the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis Certificate is not required to be furnished by the applicant, claiming refund under clause
\n(a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the
\nAct.
\n29
\n29
\nFORM-GST-RFD-02
\n[See rules 90(1), 90(2) and 95(2)]
\nAcknowledgment
\nYour application for refund is hereby acknowledged against
\nAcknowledgement Number
\nDate of Acknowledgement
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdiction (tick appropriate)
\n:
\nCentre
\nFiled by
\nTax Period
\nDate and Time of
\nFiling
\nReason for Refund
\nState\/
\nUnion Territory:
\nAmount of Refund C<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ni.
\nName of the Bank
\nii.
\nName and Address of the Bank\/branch
\niii.
\n34
\niv.
\nIFSC
\nMICR
\nV.
\nDate:
\nPlace:
\nTo
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n35
\nOrder No.:
\nTo
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No. (If applicable)
\nAcknowledgement No.
\nFORM-GST-RFD-06
\n[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
\nDate:
\nDated
\nRefund Sanction\/Rejection Order
\nSir\/Madam,
\nThis has reference to your above mentioned application for refund filed under section 54 of the Act*\/ interest on refund*.
\n>
\nUpon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
\n*Strike out whichever is not applicable
\n36
\nDescription
\n1. Amount of refund\/interest*
\nclaimed
\n2. Refund sanctioned on
\nprovisional basis (Order
\nNo….date) (if applicable)
\n3. Refund amount inadmissible
\n>
\n4. Gross amount to be paid (1-
\n2-3)
\n5. Amount adjusted against
\noutstanding demand (if any<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n#Strike-out whichever is not applicable.
\nOr
\n&2. I hereby credit an amount of INR
\nto Consumer Welfare Fund under sub-section (…) of Section (…) of the Act. .
\n&3. I hereby reject an amount of INR
\n& Strike-out whichever is not applicable
\nto M\/s
\nDate:
\nPlace:
\nhaving GSTIN
\n_under sub-section (…) of Section (…) of the Act.
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n38
\n38
\nReference No.
\n\u00ce\u00a4\u00ce\u00bf
\nFORM-GST-RFD-07
\n[See rule 92(1), 92(2) & 96(6)]
\n(GSTIN\/UIN\/Temp.ID No.)
\n(Name)
\n(Address)
\nDate:
\nAcknowledgement No.
\nDated……..
\nOrder for Complete adjustment of sanctioned Refund
\nPart-A
\nSir\/Madam,
\nWith reference to your refund application as referred above and further furnishing of
\ninformation\/ filing of documents against the amount of refund sanctioned to you has been
\ncompletely adjusted against outstanding demands as per details below:
\nRefund Calculation
\nAmount of Refund claimed
\ni.
\nNet
\nRefund
\nSanctioned
\non
\nii.
\nProvisional Basis (Order No…date)
\nRefund amount inadmissible rejected<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n>
\nI hereby, order that the amount of claimed \/ admissible refund as shown above is withheld for
\nthe above mention reasons. This order is issued as per provisions under sub-section (…) of
\nSection (…) of the Act.
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n40
\n40
\nFORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial
\nInstitution and Organization, Consulate or Embassy of foreign countries, etc.
\n1. UIN
\n2. Name:
\n3. Address
\n4. Tax Period (Quarter)
\n5. Amount of Refund Claim
\n: From
\nTo
\n:
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\nAmount
\n6. Details of Bank Account:
\na. Bank Account Number
\nb. Bank Account Type
\nc. Name of the Bank
\nd. Name of the Account Holder\/Operator
\ne. Address 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 in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iii)
\nI undertake to renew the bank guarantee well before its expiry. In case I\/We fail
\nto do so the department will be at liberty to get the payment from the bank
\nagainst the bank guarantee.
\nThe department will be at liberty to invoke the bank guarantee provided by us
\nto cover the amount of integrated tax payable in respect of export of goods or
\nservices.
\n42
\nSignature of Authorized
\nSignatory
\nName
\nDesignation\/Status
\nDate
\n43
\nI\/We.
\nBond for export of goods or services without payment of integrated tax
\n(See rule 964)
\n.of..
\n..,hereinafter called “obligor(s)”, am\/are held and firmly bound to the
\nPresident of India (hereinafter called “the President”) in the sum of…
\n..rupees to be paid to the
\nPresident for which payment will and truly to be made.
\nI\/We jointly and severally bind myself\/ourselves and my\/our respective heirs\/ executors\/ administrators\/
\nlegal representatives\/successors and assigns by these presents; Dated this
\nday of\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u00e2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer, this obligation shall be void;
\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall
\nbe in full force and virtue:
\nAND the President shall, at his option, be competent to make good all the loss and damages, from the
\namount of bank guarantee or by endorsing his rights under the above-written bond or both;
\nI\/We further declare that this bond is given under the orders of the Government for the performance of
\nan act in which the public are interested;
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nobligor(s).
\nSignature(s) of obligor(s).
\nDate:
\nPlace:
\n44
\nWitnesses
\n(1) Name and Address
\nOccupation
\n(2) Name and Address
\nOccupation
\nAccepted by me this……..
\n…..day of .
\n(month)….
\n(year)
\n…of
\n(Designation)
\nfor and on behalf of the President of India.”.
\n45
\nLetter of Undertaking for export of goods or services<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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…
\n..day of.
\n(month)..
\n(year)
\n46
\n46
\n..of
\n(Designation)
\nfor and on behalf of the President of India
\n47
\n48
\n48
\n\u00ce\u00a4\u00ce\u00bf
\nFORM GST INS-1
\nAUTHORISATION FOR INSPECTION OR SEARCH
\n[See rule 139 (1)]
\n(Name and Designation of officer)
\nthat\u2014
\nA. M\/s.
\nWhereas information has been presented before me and I have reasons to believe
\nhas suppressed transactions relating to supply of goods and\/or services
\nhas suppressed transactions relating to the stock of goods in hand,
\nhas claimed input tax credit in excess of his entitlement under the Act
\nhas claimed refund in excess of his entitlement under the Act
\nh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI authorize and require you to search the above premises with such assistance as may be
\n49
\nnecessary, and if any goods or documents and\/or other things relevant to the proceedings
\nunder the Act are found, to seize and produce the same forthwith before me for further
\naction under the Act and rules made thereunder.
\nAny attempt on the part of the person to mislead, tamper with the evidence, refusal to answer
\nthe questions relevant to inspection \/ search operations, making of false statement or providing
\nfalse evidence is punishable with imprisonment and\/or fine under the Act read with section
\n179, 181, 191 and 418 of the Indian Penal Code.
\nGiven under my hand & seal this
\nSeal
\n. day(s).
\nPlace
\nday of
\n\u2026\u2026\u2026\u2026\u2026 (month) 20…. (year). Valid for
\nSignature, Name and designation of the
\nissuing authority
\nName, Designation & Signature of the Inspection Officer\/s
\n(i)
\n(ii)
\n50
\n50
\nFORM GST INS-02
\nOR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2
\nNo. of books \/
\ndocuments\/things
\nseized
\n3
\nRemarks
\n4
\nand these goods and or things are being handed over for safe upkeep to:
\n>
\nwith a direction that he shall not remove, part with, or otherwise deal with the goods or things
\nexcept with the previous permission of the undersigned.
\nPlace:
\nDate:
\nSignature of the Witnesses
\nName and Designation of the Officer
\nSr.
\nName and address
\nSignature
\nNo.
\n1.
\nTo:
\n2.
\n>
\n52
\n42
\nFORM GST INS-03
\nORDER OF PROHIBITION
\n[See rule 139(4)]
\nWhereas an inspection under sub-section (1)\/search under sub-section (2) of Section 67
\nwas conducted on
\n: AM\/PM in the following premise(s):
\n>
\nat
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents \/ papers and goods found during
\nthe inspection\/search, I have reasons to believe that certain goods liable to confiscation and\/or
\ndocuments and\/or books and\/or things useful for or relevant to proceedi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npresents; dated this
\nday of…
\nWHEREAS in accordance with the provisions of sub-section (2) of section 67, the goods have
\nbeen seized vide order number
\n\u2026\u2026..dated. having value
\n..rupees involving an amount of tax of
\nrupees. On my request
\nthe goods have been permitted to be released provisionally by the proper officer on execution
\nof the bond of value
\n.rupees and a security of
\n..rupees
\nagainst which cash\/bank guarantee has been furnished in favour of the President\/ Governor;
\nand
\nWHEREAS I undertake to produce the said goods released provisionally to me as and when
\nrequired by the proper officer duly authorized under the Act.
\nAnd if all taxes, interest, penalty, fine and other lawful charges demanded by the proper officer
\nare duly paid within ten days of the date of demand thereof being made in writing by the said
\nproper officer, this obligation shall be void.
\nOTHERWISE and on breach or failure in the performance of any part of thi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(amount in words and digits), being an
\nRs.
\namount equivalent to the:
\nmarket price of such goods or things
\nthe amount of tax, interest and penalty that is or may become payable
\nhas been paid, I hereby order the above mentioned goods be released forthwith.
\nPlace:
\nDate:
\nTo:
\n>
\nName and Designation of the Officer
\n57
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nFORM GST DRC – 01
\n[See rule 142(1)]
\nTax Period
\nF.Y.
\nSection\/sub-section under which SCN is being issued –
\nSCN Reference No.
\n(a) Brief facts of the case
\nDate
\nSummary of Show Cause Notice
\nDate:
\nAct –
\n(b) Grounds
\n(c) Tax and other dues
\nSr.
\nTax
\nAct
\nNo.
\nPeriod
\nPlace of
\nsupply
\n(name of
\nTax \/
\n(Amount in Rs.)
\nOthers
\nTotal
\nCess
\nState)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nTotal
\n598
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nSCN Ref. No.
\nStatement Ref. No.
\nFORM GST DRC -02
\n[See rule 142(1)(b)]
\nDate –
\nDate –
\nSection\/sub-section under which statement is being issued –
\nSummary of Statement
\n(a) Brief<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature of Authorized Signatory
\nName
\nDesignation\/Status
\nDate –
\n60
\n60
\n61
\nReference No:
\nTo
\nGSTIN\/ID
\nName
\nAddress
\nTax Period
\nARN –
\nFORM GST DRC \u2013 04
\n[See rule 142(2)]
\nF.Y.
\nDate –
\nDate:
\nAcknowledgement of acceptance of payment made voluntarily
\nThe payment made by you vide application referred to above is hereby acknowledged
\nto the extent of the amount paid and for the reasons stated therein.
\nCopy to
\n–
\nSignature
\nName
\nDesignation
\n62
\n62
\nReference No:
\nTo
\nTax Period
\nSCN-
\nARN-
\nGSTIN\/ID
\nName
\nAddress
\nFORM GST DRC-05
\n[See rule 142(3)]
\nF.Y.
\nDate –
\nDate –
\nDate:
\nIntimation of conclusion of proceedings
\nThis has reference to the show cause notice referred to above. As you have paid the
\namount of tax and other dues mentioned in the notice along with applicable interest and penalty
\nin accordance with the provisions of section -, the proceedings initiated vide the said notice
\nare hereby concluded.
\nCopy to
\nSignature
\nNa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. Amount deposited
\nSr. No. Tax Period
\nAct
\nTax\/Cess Interest Penalty Others Total
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nCopy to-
\nSignature
\nName
\nDesignation
\n66
\n60
\nReference No.:
\nFORM GST DRC – 08
\n[See rule 142(7)]
\nRectification of Order
\nPreamble – > (Applicable for orders only)
\nParticulars of original order
\nTax period, if any
\nSection under which order is
\npassed
\nOrder no.
\nDate of issue
\nProvision assessment order
\nOrder date
\nno., if any
\nARN, if applied for
\nDate of ARN
\nDate:
\nrectification
\nYour application for rectification of the order referred to above has been found to be
\nsatisfactory;
\nIt has come to my notice that the above said order requires rectification;
\nReason for rectification –
\n>
\nDetails of demand, if any, after rectification
\nSr.
\nTax Turnover Place of
\nAct
\nTax\/Cess
\n(Amount in Rs.)
\nInterest
\nPenalty
\nNo.
\nrate
\nsupply
\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)
\nName
\n(Address)
\n40
\n67
\nTo
\nParticulars of defaulter –
\nGS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe sale will be by public auction and the goods shall be put up for sale in the lots specified in
\nthe Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities
\nand claims attached to the said properties, so far as they have been ascertained, are those
\nspecified in the Schedule against each lot.
\nThe auction will be held on
\nat…. 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 auction
\nand resold.
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n1
\n2
\n3
\nSignature
\nName
\nDesignation
\n69
\n69
\nTo,
\nFORM GST DRC – 11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\nPlease refer to Public Auction Reference no.
\nof auction conducted on
\ninstant case.
\ndated
\nOn the basis
\nyou have been<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreceived on…
\nThe sale was confirmed on..
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n71
\nTo
\nThe
\nFORM GST DRC – 13
\n[See rule 145(1)]
\nNotice to a third person under section 79(1) (c)
\nParticulars of defaulter –
\nGSTIN –
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas a sum of Rs. > on account of tax, cess, interest and penalty is payable under
\nthe provisions of the > Act by >
\nholding > who has failed to make payment of such amount; and\/or
\nIt is observed that a sum of rupees
\nfrom you; or
\nis due or may become due to the said taxable person
\nIt is observed that you hold or are likely to hold a sum of rupees
\nsaid person.
\nfor or on account of the
\nto the Government forthwith or upon
\nYou are hereby directed to pay a sum of rupees
\nthe money becoming due or being held in compliance of the provisions contained in clause
\n(c)(i) of sub-section (1) of section 79 of the Act.
\nPlease note that any payment m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[See rule 145(2)]
\nCertificate of Payment to a Third Person
\nIn response to the notice issued to you in FORM GST DRC-13 bearing reference no.
\nof Rs.
\ndated
\n”
\nyou have discharged your liability by making a payment
\nfor the defaulter named below:
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nDate:
\nDate:
\nThis certificate will constitute a good and sufficient discharge of your liability to above
\nmentioned defaulter to the extent of the amount specified in the certificate.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n73
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\n\u00ce\u00a4\u00ce\u00bf
\nThe Magistrate\/Judge of the Court of
\nDemand order no.:
\nDate:
\nPeriod
\nSir\/Ma'am,
\nThis is to inform you that as per the decree obtained in your Court on the day of
\n20……. by
\nof 20…, a sum of rupees<\/p>\n
\n…(name of defaulter) in Suit No.
\nis payable to the said person. However, the said person is
\nunder the provisions of the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe
\nty\/ t
\nPremises Stree Villag
\nPIN Latitud Longitud
\ne
\nCode
\ne
\ne
\n(option (optional
\n\/Building t
\ne
\nal)
\n)
\n123456789 10
\nSchedule (Shares)
\n75
\nSr. No. Name of the Company
\n1
\n2
\nPlace:
\nDate:
\nQuantity
\n3
\nSignature
\nName
\nDesignation
\n76
\n176
\nFORM GST DRC – 17
\n[See rule 147(4)]
\nNotice for Auction of Immovable\/Movable Property under section 79(1) (d)
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods
\nspecified in the Schedule below for recovery of Rs…. and interest thereon and admissible
\nexpenditure incurred on the recovery process in accordance with the provisions of section 79.
\nThe sale will be by public auction and the goods shall be put up for sale in the lots
\nspecified in the Schedule. The sale will be of the right, title and interests of the defaulter. And
\nthe liabilities and claims attached to the said properties, so far as they have been ascertained,
\nare those specified in the S<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndo hereby certify that a sum of Rs…
\nhas been
\nholding GSTIN …….under
\ndemanded from and is payable by M\/s …..
\n> Act, but has not been paid and cannot be recovered
\nfrom the said defaulter in the manner provided under the Act.
\n>
\nThe said GSTIN holder owns property\/resides\/carries on business in your jurisdiction the
\nparticulars of which are given hereunder: –
\n>
\nYou are requested to take early steps to realise the sum of rupees
\ndefaulter as if it were an arrear of land revenue.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\nfrom the said
\n12
\n79
\nFORM GST DRC – 19
\n[See rule 156]
\nTo,
\nMagistrate,
\n>
\nDemand order no.:
\nReference number of recovery:
\nPeriod:
\nDate:
\nDate:
\nApplication to the Magistrate for Recovery as Fine
\nA sum of Rs. > is recoverable from > holding
\n> on account of tax, interest and penalty payable under the provisions of the Act.
\nYou are requested to kindly recover such amount in accordance with the provisions of clause
\n(f) of sub-section (1) of section 79 of the Ac<\/p>\n
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\nDemand Order No.
\nReference number of recovery:
\nPeriod –
\nFORM GST DRC – 21
\n[See rule 158(2)]
\nApplication Reference No. (ARN) –
\n>
\nDate:
\nDate:
\nDate –
\nOrder for acceptance\/rejection of application for deferred payment \/ payment in
\ninstalments
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment \/ payment of tax\/other dues in instalments has been examined
\nand in this connection, you are allowed to pay tax and other dues by
\nconnection you are allowed to pay the tax and other dues amounting to rupees
\nmonthly instalments.
\nOR
\n(date) or in this
\nin
\nThis has reference to your above referred application, filed under section 80 of the Act. Your
\napplication for deferred payment \/ payment of tax\/other dues in instalments has been
\nexamined and it has not been found possible to accede to your request for the following
\nreasons:
\nReasons for rejection
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n82
\n82
\nReference No.:
\n\u00ce\u00a4\u00ce\u00bf
\nFORM GST <\/p>\n
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\nor
\nThe property mentioned above shall not be allowed to be disposed of without the prior
\npermission of this department.
\nCopy to
\nSignature
\nName
\nDesignation
\n880
\n83
\nReference No.:
\nTo
\nName
\nAddress
\nFORM GST DRC – 23
\n[See rule 159(3), 159(5) & 159(6)]
\nDate:
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nOrder reference No. –
\nDate –
\nRestoration of provisionally attached property \/ bank account under section 83
\nPlease refer to the attachment of > account in your > having account no. >, attached vide above referred
\norder, to safeguard the interest of revenue in the proceedings launched against the person. Now,
\nthere is no such proceedings pending against the defaulting person which warrants the
\nattachment of the said accounts. Therefore, the said account may now be restored to the person
\nconcerned.
\nor
\nPlease refer to the attachment of property > attached vide above referred order
\nto <\/p>\n
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\nwinding up of the company.
\nPlace:
\nDate:
\nName
\nDesignation
\n59
\n85
\nReference No >
\n>
\nTo
\nGSTIN
\nName
\nAddress
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\nFORM GST DRC – 25
\n[See rule 161]
\nReference No. in Appeal or Revision or any other proceeding –
\nDate:
\nDate:
\nDate:
\nContinuation of Recovery Proceedings
\nThis has reference to the initiation of recovery proceedings against you vide above referred
\nrecovery reference number for a sum of Rs…
\nThe Appellate \/Revisional authority\/Court
\n.dated.
\ndated
\n>
\nhas enhanced\/reduced the dues covered by the above mentioned demand order
\nNo………
\n.vide order no.
\nand the dues now
\nstands at Rs……….. ..The recovery of enhanced\/reduced amount of Rs…………. stands
\ncontinued from the stage at which the recovery proceedings stood immediately before disposal
\nof appeal or revision. The revised amount of demand after giving effect of appeal \/ revision is
\ngiven below:
\nFinancial year:<\/p>\n
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\nunder the Act shall be compounded.
\nSignature of the applicant
\nName
\n87
\nReference No:
\nTo
\nGSTIN\/ID
\nName-
\nFORM GST CPD-02
\n[See rule 162(3)]
\nAddress
\nARN
\nDate –
\nDate:
\nOrder for rejection \/ allowance of compounding of offence
\nThis has reference to your application referred to above. Your application has been examined
\nin the department and the findings are as recorded below:
\n>
\nI am satisfied that you fulfil the requirements to be allowed to compound the offences in
\nrespect of the offences stated in column (2) of the table below on payment compounding
\namount indicated in column (3):
\nSr. No.
\n(1)
\nOffence
\n(2)
\nCompounding amount (Rs.)
\n(3)
\nNote: In case the offence committed by the taxable person falls in more than one category
\nspecified in Column (2), the compounding amount shall be the amount specified in column (3),
\nwhich is the maximum of the amounts specified against the categories in which the offence
\nsought to be compounded can be categorized.
\n(date) and on
\nYou are hereb<\/p>\n
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