The Kerala Goods and Services Tax (Amendment) Rules, 2017.
G.O. (P) No. 107\/2017\/TAXES Dated:- 30-8-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
\nTaxes (B) Department
\nNOTIFICATION
\nG.O. (P) No. 107\/2017\/TAXES.
\nDated, Thiruvananthapuram, 30th August, 2017
\n14th Chingam, 1193.
\nS. R. O. No. 545\/2017.-In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby make the following rules to amend the Kerala Goods and Services Tax Rules, 2017 issued under G. O. (P) No. 79\/2017\/TAXES dated 30th June, 2017 and published as S.R.O. No. 377\/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:-
\nRULES
\n1. Short title and commencement.-These rules may be called the Kerala Goods and Services Tax (Amendment) Rules, 2017. They shall be deemed to have come into force on this the 1st day of July, 2017.
\n2. Amendment of the Rules.-In the Kera<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1 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 n to sub-section (2) of the said section” shall be inserted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or things are seized. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection 76, a summary thereof electronically in FORM GST DRC-01, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eferred to in this rule as “the defaulter”) to the Government under any of the provisions of the Ordinance 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for settlement of the amount recoverable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 k of adequate participation or due to low bids. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n possession of the same. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s Tax Act, 2017 (Central Act 14 of 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 ents, not exceeding twenty-four, as he may deem fit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e, 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 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 paid on supplies in respect of which refund is claimed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Tax) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in words) claimed by M\/s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed to you, after adjustment of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nV = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ove is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u2026.. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n RATED TAX = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entitlement under the Ordinance = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on Officer\/s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r things useful for or relevant to proceedings under this Act are secreted in place(s) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n this condition, the same = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n UMMARY OF STATEMENT = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dings initiated vide the said notice are = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n der section 161 as under: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 12)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pay a sum of rupees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tained in your Court on the day of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n public auction and the goods shall be put up for sale in the lots specified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nDate: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n alments has been examined = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the taxable person: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e for which = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Kerala Goods and Services Tax (Amendment) Rules, 2017.G.O. (P) No. 107\/2017\/TAXES Dated:- 30-8-2017 Kerala SGSTGST – StatesKerala SGSTKerala SGSTGOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 107\/2017\/TAXES. Dated, Thiruvananthapuram, 30th August, 2017 14th Chingam, 1193. S. R. O. No. 545\/2017.-In exercise of the powers conferred by section 164 of the Kerala Goods … Continue reading “The Kerala Goods and Services Tax (Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8572","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8572","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=8572"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8572\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8572"}],"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 th<\/p>\n
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\n (v) in rule 119, in the heading, for the word “agent”, the word “job worker” shall be substituted;
\n (vi) after rule 138, the following shall be inserted, namely:-
\n“”CHAPTER XVI
\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 visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation.
\n(2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure <\/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 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 on the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.
\n141. Procedure in respect of seized goods.-(1) W<\/p>\n
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\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 tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice <\/p>\n
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\nExplanation.-For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
\n144. Recovery by sale of goods under the control of proper officer.-(1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of section <\/p>\n
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\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 shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
\n145. Recovery <\/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 officer shall send a copy of the order of attachment or distraint to the concerned revenue authority or transport authority or any such Authority to place encumbrance on the said movable or immova<\/p>\n
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\n(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
\n(7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses of keeping them<\/p>\n
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\n(11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction.
\n(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC-12 specifying the details of the property, d<\/p>\n
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\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 discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
\n151. Attachment of debts and shares, etc.-(1) A debt n<\/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 partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in <\/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, (Central Act 2 of 1974) the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC-19 to recover from the person concerned,<\/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 Ordinance or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 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 Ordinance or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 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 any p<\/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 Ordinance in FOR<\/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 withdra<\/p>\n
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\n3. Trade Name, if any:
\n4. Address:
\n5. Tax Period:
\nFrom
\n6. Amount of Refund Claimed:
\nAct
\nTo
\nTax Interest
\nPenalty
\nFees Others Total
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\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)
\nOn account of assessment\/provisional assessment\/appeal\/any other order
\n(i) Select the type of Order:
\nAssessment\/Provisional Assessment\/Appeal\/Others
\n(ii) 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)
\n(e) ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
\n(f)
\nOn account of supplies made to SEZ unit\/SEZ Developer or Recipient of Deemed
\nExports
\n(Select the type of supplie<\/p>\n
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\nSignature
\nName
\nDesignation\/Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application does not include ITC availed
\non goods or services used for making nil rated or fully exempt supplies.
\nSignature
\nName
\nDesignation\/Status
\n33\/3113\/2017\/S-6.
\n14
\n14
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has
\nnot availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
\nSignature
\nName
\nDesignation\/Status
\nI\/We
\nSELF-DECLARATION
\n(Applicant) having GSTIN\/ temporary
\nId-
\n-to-
\nwith respect to the
\nclaimed in the refund
\nsolemnly affirm and certify that in respect of the refund amounting to Rs. –
\ntax, interest, or any other amount for the period from-
\napplication, the incidence of such tax and interest has not been passed on to any other person.
\n[This Declaration is not required to be furnished by applicants, who are claiming refund <\/p>\n
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\nsupply
\n(Name
\nof State)
\nWhether input
\nor input service\/
\nCapital goods
\n(incl plant and
\nmachinery)\/
\nIneligible for
\nITC
\nAmount of ITC available
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n8
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\nNote: The data shall be auto-populated from GSTR-1 and GSTR-2.
\nRefund Type: Exports of services with payment of tax
\n(GSTR\u20ac\u2022 1: Table 6A and Table 9)
\n1.
\nSTATEMENT 2
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nGSTIN of
\nrecipient
\nNo. Date
\nValue SAC Rate
\nTaxable
\nvalue
\nAmt.
\nNo.
\nDate
\nAmended
\nValue
\n(Integrated
\nTax)
\n(if any)
\nDebit Note
\nIntegrated Tax \/
\nAmended
\n1
\n2
\n6
\n7
\n9
\n10
\n11
\n(if any)
\n12
\n6A. Exports
\nBRC\/FIRC details are mandatory-in case of services.
\nCredit Note
\nIntegrated Tax \/
\nAmended
\n(if any)
\n13
\nNet Integrated
\nTax
\n= (11\/8)+12-13
\n14
\n16
\n33\/3113\/2017\/S-6.
\nSTATEMENT 3
\nInvoice details
\nShipping bill\/ Bill of export
\nIntegrated Tax
\nEGM Details
\nBRC\/FIRC
\nGSTIN of
\nrecipient
\nNo. Date Value
\nGoods\/
\nServices
\n(G\/S)
\nHSN\/
\nSAC
\nUQC QTY
\nNo.
\nDate Port Code
\nRate
\nTaxable
\nvalue
\nAmt. Ref. No. Date
\nNo. Dat<\/p>\n
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\n(If Any)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\nDebit Note
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\n13
\nCredit Note
\nIntegrated
\nTax \/
\nAmended
\n(If any)
\n14
\n= (12\/7)+
\n13-14
\n15
\nNet
\nIntegrated
\nTax
\nSTATEMENT 5
\nRECIPIENT OF DEEMED EXPORTS ETC.
\n(GSTR-2: Table 3 and Table 6)
\nInvoice
\ndetails
\nGSTIN of supplier
\nAmount of Tax
\nTaxable value
\n\u00e2\u02dc\u0090 Integrated tax
\nCentral Tax
\nState\/UT Tax
\nPlace of supply (Name of State)
\nWhether input or input service\/
\nmachinery)\/ Ineligible for ITC
\n5 Capital goods (incl plant and
\n5 Integrated Tax
\n\u00e2\u02dc\u2018 Central Tax
\nState\/UT Tax
\nAmount of ITC
\navailable
\nCredit
\nAmended
\nValue
\nDebit Note
\nNote
\n(ITC
\nIntegrated
\nTax)
\nITC
\nIntegrated
\nTax\/
\nAmended
\nNet ITC
\nITC
\nIntegrated
\nTax\/
\nAmended
\nIntegrated Tax
\n= (17\/7) + 18-
\n19
\n(If any)
\n(If any)
\n(If any)
\n32323,633 0 3 3 3 3 6 17 18 19 20
\n19
\nSTATEMENT 6
\nRefund Type: Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa
\nOrder Details [issued in pursuance of Section 77 (1) and (2)] if any:
\nOrder No.:
\nOrder Date:
\nD<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nID for the tax period
\nAcknowledgement Number
\nDate of Acknowledgement
\nGSTIN\/UIN\/Temporary ID, if applicable
\nApplicant's Name
\nForm No.
\nForm Description
\nJurisdiction (tick appropriate)
\nCentre
\nFiled by
\nState\/
\nTax Period
\nDate and Time of Filing
\nReason for Refund
\nAmount of Refund Claimed:
\nCentral Tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nUnion Territory :
\nRefund Application Details
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nTotal
\nNote 1: The status of the application can be viewed by entering ARN through Track
\nApplication Status “on the GST System Portal”.
\nNote 2: \u2014It is a system generated acknowledgement and does not require any signature.
\nSanction Order No.
\nTo
\n(GSTIN)
\n(Name)
\n24
\nFORM GST-RFD-04
\n[See rule 91(2)]
\nDate:
\n(Address)
\nPROVISIONAL REFUND ORDER
\nRefund Application Reference No. (ARN).
\nDated
\nDated
\n.
\nAcknowledgement No.
\nSir\/Madam,
\n PAO\/Treasury\/RBI\/Bank
\nRefund Sanction Order No.
\nOrder Date..
\n.
\nDate:
\nGSTIN\/UIN\/Temporary ID <>
\nName: <>
\nRefund Amount (as per Order<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndues (where applicable) is as follows:
\n*Strike out whichever is not applicable.
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState\/UT tax
\nCess
\n1. Amount of
\nrefund\/interest*
\nclaimed
\n2. Refund
\nsanctioned on
\nprovisional
\nbasis (Order
\nNo…………date)
\n(if applicable)
\n3. Refund amount
\ninadmissible
\n>
\nTIPFO Total TIPFO Total TIPFO Total TIPFOTotal
\n27
\nIntegrated Tax
\nCentral Tax
\nState\/UT tax
\nCess
\nDescription
\n4. Gross amount
\nto be paid (1-2-3)
\n5. Amount
\nadjusted against
\noutstanding
\ndemand (if any)
\nunder the
\nexisting law or
\nunder the Act.
\nDemand Order
\nNo… date…
\nAct Period
\n6. Net amount to
\nbe paid
\nTIPFO Total TIPFO Total TIPFO Total TIPFOTotal
\nNote. 'T' stands Tax; 'I' stands for Interest; 'P' stands for Penalty; 'F' stands for Fee and 'O' stands
\n_
\nfor others.
\n*Strike out whichever is not applicable.
\n*1. I hereby sanction an amount of INR
\nto M\/s
\nhaving GSTIN
\nunder
\nsub-section (5) of section 54 of the Act\/under section 56 of the Act
\n@Strike out whichever is not appl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRefund adjusted against outstanding
\ndemand (as per order No.) under
\nexisting law or under this law.
\nIntegrated
\nTax
\nCentral State\/UT
\nTax
\nTax
\nCess
\nDemand Order No…… date.
\nvi
\nBalance 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 Ordinance\/under the existing law. This application
\nstands disposed as per provisions under sub-section (…) of Section (…) of the Act.
\nOR
\n29
\nPART-B
\nORDER FOR WITHHOLDING THE REFUND
\nThis has reference to your refund application referred to above and information\/documents furnished
\nin the matter. The amount of refund sanctioned to you has been withheld due to the following reasons:
\nRefund Order No.
\nDate of issuance of Order
\nSl.
\nRefund Calculation
\nNo.
\nIntegrated Central
\nTax
\nTax
\nState\/UT Tax
\nCess
\ni. Amount of Refund Sanctioned
\nii. Amount of Refund Withheld
\niii.
\nAmount of Refund Allowed
\nReasons for withholding of the refund:
\n>
\nI hereby,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntrue 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\/Class
\nof persons specified\/notified by the Government.
\nDate:
\nPlace:
\nSignature of Authorised Signatory:
\nName
\nDesignation\/Status
\n1. GSTIN
\n31
\nFORM GST-RFD-11
\n[See Rule 96A]
\nFURNISHING OF BOND OR LETTER OF UNDERTAKING FOR EXPORT OF
\nGOODS OR SERVICES
\n2. Name
\n3. Indicate the type of document furnished
\nBond
\nLetter of Undertaking
\n4. Details of bond furnished
\nName of bank
\nSl. No. Reference No. of the bank guarantee
\nDate
\nAmount
\nand branch
\n1
\n2
\n3
\n4
\n5
\nNote: Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
\n5. Declaration:\u20ac\u2022
\n(i)
\nThe abovementioned bank guarantee is submitted to secure the integrated tax payable
\non export of goods or services.
\n(iii)
\nI undertake to renew the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nday of………….\u2026\u2026
\nWHEREAS the above bounden obligor has been permitted from time to time to supply goods or
\nservices for export out of India without payment of integrated tax;
\nAND WHEREAS the obligor desires to export goods or services in accordance with the provisions of
\nclause (a) of sub-section (3) of section 16;
\nAND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
\nof…
\nrupees endorsed in favour of the President and whereas the obligor has
\nfurnished such guarantee by depositing with the Commissioner the bank guarantee as afore mentioned;
\nThe condition of this bond is that the obligor and his representative observe all the provisions of the
\nOrdinance in respect of export of goods or services, and rules made thereunder;
\nAND if the relevant and specific goods or services are duly exported;
\nAND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along
\nwith interest, if any, within<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(See Rule 96A)
\nTo
\nThe Governor of Kerala (hereinafter called the “Governor\u201d), acting through the proper officer
\nI\/We
\n.of..
\n.(address of the registered person)
\nhaving Goods and Services Tax Identification No.
\nhereinafter called \u201cthe undertaker(s)” including my\/our respective heirs, executors\/administrators,
\nlegal representatives\/successors and assigns by these presents, hereby jointly and severally undertake
\non
\nthis
\nday of.
\nto the Governor.
\n(a) to export the goods or services supplied without payment of integrated tax within time
\nspecified in sub-rule (1) of Rule 96A;
\n(b) to observes all the provisions of the Goods and Services Tax Ordinance (11 of 2017) and
\nrules made thereunder, in respect of export of goods or services;
\n(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along
\nwith an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the
\ndate of invoice till the date of payment.
\nI\/We <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n.
\nhas indulged in contravention of the provisions of this Ordinance or rules made thereunder to
\nevade tax under this Ordinance;
\nOR
\nM\/s.
\n.
\nengaged in the business of transporting goods that have escaped payment of tax
\nis an owner or operator of a warehouse or a godown or a place where goods that have escaped
\npayment of tax have been stored
\nhas kept accounts or goods in such a manner as is likely to cause evasion of tax payable under
\nthis Ordinance.
\nOR
\nC.
\ngoods liable to confiscation\/documents relevant to the proceedings under the Ordinance are
\nsecreted in the business\/residential premises detailed herein below:
\nTherefore,\u20ac\u2022
\nin exercise of the powers conferred upon me under sub-section (1) of section 67 of the
\nOrdinance, I authorize and require you to inspect the premises belonging to the above
\nmentioned person with such assistance as may be necessary for inspection of goods or
\ndocuments and\/or any other things relevant to the proceedings under the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i)
\n36
\nFORM GST-INS-02
\nORDER OF SEIZURE
\n[See Rule 139 (2)]
\nWHEREAS an inspection under sub-section (1)\/search under sub-section (2) of Section 67 was
\nat _:_ AM\/PM in the following premise(s):
\nconducted by me on
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nin the presence of following witness(es):
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents\/papers and goods found during the
\ninspection\/search, I have reasons to believe that certain goods liable to confiscation and\/or documents
\nand\/or books and\/or things useful for or relevant to proceedings under this Act are secreted in place(s)
\nmentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of section 67,
\nI hereby seize the following goods\/books\/documents and things:
\n(A) Details of Goods seized:
\nSl.
\nNo.
\n1
\nDescription
\nof goods
\n2
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n3
\n4
\n5
\n(B) Details of books\/documents\/things seized:
\nSl.
\nDescription
\nNo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of section 67,
\nI hereby order that you shall not\/shall not cause to remove, part with, or otherwise deal with the goods
\nexcept without the previous permission of the undersigned:
\nSl.
\nNo.
\nDescription
\nof goods
\n1
\n2
\nPlace:
\nDate:
\nSignature of the Witnesses
\nTo:
\n2
\nQuantity or units
\nMake\/mark or
\nmodel
\nRemarks
\n3
\n4
\n5
\nName and address
\n>
\nName and Designation of the Officer
\nSignature
\n39
\nFORM GST-INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See Rule 140(1)]
\nI
\nof..
\n. hereinafter
\ncalled “obligor(s)” am held and firmly bound to the President of India (hereinafter called \u201cthe
\n..(State) (hereinafter called \u201cthe Governor”) in
\nPresident”) and\/or the Governor of
\nthe sum of..
\nrupees to be paid to the President\/the Governor for which
\npayment will be made. I jointly and severally bind myself and my heirs\/executors\/
\nrepresent<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be in full force:
\nAND the President\/Governor shall, at his option, be competent to make good all the losses and
\ndamages from the amount of the security deposit or by endorsing his rights under the above-written
\nbond or both;
\nIN THE WITNESS THEREOF these presents have been signed the day herein before written by the
\nobligor(s).
\nDate:
\nPlace:
\nSignature(s) of obligor(s).
\nWitnesses:
\n(1) Name and Address
\n(2) Name and Address
\nDate:
\nPlace:
\nAccepted by me this…
\n40
\n40
\n.day of…
\n..(month)..
\n(year)
\n(designation of officer) for and on behalf of the President\/Governor.
\n(Signature of the Officer).
\n41
\nFORM GST-INS-05
\nORDER OF RELEASE OF GOODS\/THINGS OF PERISHABLE OR HAZARDOUS NATURE
\n[See Rule 141(1)]
\nWhereas the following goods and\/or things were seized on
\nfollowing premise(s):
\n>
\nwhich is\/are a place\/places of business\/premises belonging to:
\n>
\n>
\nDetails of goods seized:
\nfrom the
\nSl.
\nDescription
\nQuantity or units
\nNo.
\n1
\nof goods
\n2
\nMake\/mark or
\nmodel
\nRemarks
\n3
\n4
\n5
\nand s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate:
\nDate:
\nDate:
\n(a) Brief facts of the case
\n(b) Grounds
\n(c) Tax and other dues
\n(Amount in
\nSl.
\nNo.
\nTax
\nPeriod
\nPlace of supply
\nTax\/
\nAct
\nOthers
\nTotal
\n(1)
\n(2)
\n(3)
\n(name of State)
\n(4)
\nCess
\n(5)
\n(6)
\n(7)
\nTotal
\nFORM
\n44
\nGST-DRC-03
\n[See Rule 142 (2) & 142 (3)]
\nINTIMATION OF PAYMENT MADE VOLUNTARILY OR MADE AGAINST THE SHOW CAUSE
\nNOTICE (SCN) OR STATEMENT
\n1
\nGSTIN
\n2
\nName
\n3
\nCause of payment
\n>
\nAudit, investigation, voluntary, SCN, others
\n(specify)
\n4
\nSection under which voluntary payment is
\nmade
\n>
\n5
\nDetails of show cause notice, if payment is
\nmade within 30 days of its issue
\nReference No.
\nDate of issue
\n6 Financial Year
\n7
\nDetails of payment made including interest and penalty, if applicable
\n(Amount in
\nSl. Tax
\nAct
\nNo. Period
\nPlace of Tax\/
\nsupply (POS) Cess
\nInterest
\nPenalty, if
\napplicable
\nLedger
\nutilised
\nDebit
\nDate of
\nTotal
\nentry
\n(Cash\/
\ndebit entry
\nNo.
\nCredit)
\n(1) 2) (3) (4) (5) (0) (89) (10) (11)
\n8. Reasons, if any –
\n>
\n9. Verification-
\nI hereby solemnly affirm and declare that the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCopy to:
\nSignature:
\nName:
\nDesignation:
\n47
\nFORM
\nGST-DRC-06
\n[See Rule 142(4)]
\nREPLY TO THE SHOW CAUSE NOTICE
\n1. GSTIN
\n2. Name
\n3. Details of Show Cause Notice Reference No.
\n4. Financial Year
\n5. Reply
\n>
\n6. Documents uploaded
\n>
\n7. Option for personal hearing
\nYes
\nNo
\nDate of issue
\n8. Verification
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the 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.:
\nFORM
\n48
\nGST-DRC-07
\n[See Rule 142(5)]
\nSUMMARY OF THE ORDER
\n(b) Order date :
\n(c) Tax period :
\n2. Issues involved: >
\n3. Description of goods\/services :
\nclassification, valuation, rate of tax, suppression of turnover,
\nexcess ITC claimed, excess refund released, place of supply,
\nothers (specify)
\nSl. No.
\n4. Details of Demand
\nHSN
\nDescription
\n(Amount in
\nSl.
\nTax
\nTurnover
\nNo.
\nrate
\nPlace of
\nsupp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n>
\nCopy to:
\n33\/3113\/2017\/S-6.
\n.(GSTIN\/ID)
\n(Name)
\n.(Address)
\nTo
\nParticulars of defaulter:
\nGSTIN:
\nName:
\nDemand Order No.:
\nReference No. of recovery:
\nPeriod:
\n50
\n50
\nFORM GST-DRC-09
\n[See Rule 143]
\nDate:
\nDate:
\nORDER FOR RECOVERY THROUGH SPECIFIED OFFICER UNDER SECTION 79
\nWhereas a sum of Rs. > Ordinance, by the
\naforesaid person who has failed to make payment of such amount. The details of arrears are given in
\nthe table below:
\n(Amount in
\nAct
\nTax\/Cess Interest Penalty
\nOthers
\nTotal
\n(1)
\nIntegrated tax
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\nCentral tax
\nState\/UT tax
\nCess
\nTotal
\n>
\nYou are, hereby, required under the provisions of section 79 of the > Ordinance to
\nrecover the amount due from the > as mentioned above.
\nPlace:
\nDate:
\nSignature:
\nName:
\nDesignation:
\n51
\n54
\nFORM
\nGST-DRC-10
\n[See Rule 144(2)]
\nNOTICE FOR AUCTION OF GOODS UNDER SECTION 79 (1) (b) OF THE ORDINANCE
\nDemand Order No. :
\nPeriod:
\nDate:
\nWhereas an order has been made by me for sale of the attached or distrained goods specified
\nin th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNOTICE TO SUCCESSFUL BIDDER
\nPlease refer to Public Auction Reference No.
\ndated..
\nOn the basis of
\nauction conducted on
\nyou have been found to be a successful bidder in the instant case.
\nwithin a period of 15 days from
\nYou are hereby, required to make payment of Rs…
\nthe date of auction.
\nThe possession of the goods shall be transferred to you after you have made the full payment of
\nthe bid amount.
\nPlace:
\nDate:
\nSignature:
\nName:
\nDesignation:
\nDemand Order No.:
\nReference No. of recovery:
\nPeriod:
\n53
\nFORM
\nGST-DRC-12
\n[See Rule 144(5) & 147(12)]
\nSALE CERTIFICATE
\nThis is to certify that the following goods:
\nSl. No.
\n(1)
\nDate:
\nDate:
\nSCHEDULE (MOVABLE GOODS)
\nDescription of goods
\n(2)
\nQuantity
\n(3)
\nSCHEDULE (IMMOVABLE GOODS)
\nBuilding Floor
\nNo.\/
\nNo.
\nName of the
\nPremises\/
\nFlat No.
\nBuilding
\n(1)
\n(2)
\n(3)
\n(4)
\nRoad\/ Locality\/
\nStreet Village
\n(5)
\nDistrict State
\nPIN Latitude
\nCode (optional)
\nLongitude
\n(optional)
\n(6) (7)
\n(8)
\n(9)
\n(10)
\nSCHEDULE (SHARES)
\nSl. No.
\n(1)
\nName of the Company
\n(2)
\nQuantity
\n(3)
\nValue
\n(4<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nforthwith or upon the money becoming due or being held in compliance of the provisions contained in
\nclause (c)(i) of sub-section (1) of section 79 of the Ordinance.
\nPlease note that any payment made by you in compliance of this notice will be deemed under
\nsection 79 of the Ordinance to have been made under the authority of the said taxable person and the
\ncertificate from the Government in FORM GST DRC-14 will constitute a good and sufficient
\ndischarge of your liability to such person to the extent of the amount specified in the certificate.
\nAlso, please note that if you discharge any liability to the said taxable person after receipt of
\nthis notice, you will be personally liable to the State\/Central Government under section 79 of the
\nOrdinance to the extent of the liability discharged, or to the extent of the liability of the taxable person
\nfor tax, cess, interest and penalty, whichever is less.
\nPlease note that, in case you fail to make payment in pursuance of this<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n20……. by
\n20..
\n…., a sum of rupees
\nperson is liable to pay a sum of rupees
\n(Name of defaulter) in Suit No.
\nof
\nis payable to the said person. However, the said
\nunder the provisions of the
\n> Act\/Ordinance vide order number
\ndated
\nYou are requested to execute the decree and credit the net proceeds for settlement of the
\noutstanding recoverable amount as mentioned above.
\nPlace:
\nDate:
\nProper Officer\/Specified Officer
\nTo
\nGSTIN:
\nName:
\nAddress:
\nDemand Order No. :
\nReference No. of recovery:
\nPeriod:
\n57
\nFORM
\nGST-DRC-16
\n[See Rule 147(1) and 151(1)]
\nDate:
\nDate:
\nNOTICE FOR ATTACHMENT AND SALE OF IMMOVABLE\/MOVABLE GOODS\/SHARES
\nUNDER SECTION 79
\nWHEREAS you have failed to pay the amount of Rs.\u2026..
\nbeing the arrears of
\ntax\/cess\/interest\/penalty\/fee payable by you under the provisions of the > Act\/Ordinance.
\nThe immovable goods mentioned in the Table below are, therefore, attached and will be sold
\nfor the recovery of the said amount. You are hereby prohibited f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin the Schedule. The sale will be of the right, title and interests of the defaulter. And the liabilities and
\nclaims attached to the said properties, so far as they have been ascertained, are those specified in the
\nSchedule against each lot.
\non..
\nIn the absence
\nof any order of postponement, the auction will be held
\n.(date) at..
\n.a.m.\/p.m. In the event the entire amount
\ndue is paid before the issuance of notice, the auction will be cancelled.
\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 and
\nresold.
\nSCHEDULE (MOVABLE)
\nSl. No.
\n(1)
\nDescription of goods
\n(2)
\nQuantity
\n(3)
\nSCHEDULE (IMMOVABLE)
\nBuilding Floor
\nNo.\/
\nNo.
\nFlat No.
\nName of
\nthe Road\/ Locality\/
\nPremises\/ Street Village
\nBuilding
\nDistrict State
\nPIN
\nCode
\nLatitude Longitude
\n(optional)
\n(optional)
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDate:
\nAPPLICATION TO THE MAGISTRATE FOR RECOVERY AS FINE
\nA sum of >is recoverable from > holding
\n> on account of tax, interest and penalty payable under the provisions of the Ordinance.
\nYou are requested to kindly recover such amount in accordance with the provisions of clause (f)
\nof sub-section (1) of section 79 of the Ordinance as if it were a fine imposed by a Magistrate.
\nDETAILS OF AMOUNT
\nDescription
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCESS
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n61
\nFORM
\nGST-DRC-20
\n[See Rule 158(1)]
\nAPPLICATION FOR DEFERRED PAYMENT\/PAYMENT IN INSTALMENTS
\n1. Name of the taxable person :
\n2. GSTIN:
\n3. Period:
\nIn accordance with the provisions of section 80 of the Ordinance, I request you to allow me
\nextension of time up to
\nfor payment of tax\/other dues or to allow me to pay such
\n.instalments for reasons stated below:
\ntax\/other dues in
\nDemand ID
\nDescription
\nTax\/Cess
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nReasons:
\nCentr<\/p>\n
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\nand it has not been found possible to accede to your request for the following reasons:
\nReasons for rejection
\nSignature
\nPlace:
\nDate:
\nName
\nDesignation
\nReference No.:
\nTo
\n63
\nFORM
\nGST-DRC-22
\n[See Rule 159(1)]
\nDate:
\n.Name
\n.Address
\n(Bank\/Post Office\/Financial Institution\/Immovable property registering authority)
\nPROVISIONAL ATTACHMENT OF PROPERTY UNDER SECTION 83
\nbusiness at
\nIt is to inform that M\/s.
\n(GSTIN\/ID), PAN
\n(name) having principal place of
\n..(address) bearing registration number as
\nis a registered taxable person
\nunder the > Act\/Ordinance. Proceedings have been launched against the aforesaid
\ntaxable person under section >account_in_your>
\nhaving Account No. >;
\nor
\nproperty located at >.
\nIn order to protect the interests of revenue and in exercise of the powers conferred under
\nsection 83 of the Ordinance, I
\n(name),
\n(designation), hereby provisionally attach the aforesaid account \/ property.
\nNo debit shall be allowed to be made from the said account or any other<\/p>\n
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\nGSTIN:
\nDemand Order No.:
\n65
\nFORM GST-DRC-24
\n(See Rule 160)
\nDate:
\nPeriod:
\nINTIMATION TO LIQUIDATOR FOR RECOVERY OF AMOUNT
\nThis has reference to your letter >, giving intimation of your
\nappointment as liquidator for the > holding >. In this connection, it
\nis informed that the said company owes\/likely to owe the following amount to the State\/Central
\nGovernment:
\nCURRENT\/ANTICIPATED DEMAND
\n(Amount in
\nAct
\nTax
\nInterest
\n(2)
\n(3)
\nPenalty
\n(4)
\nOther Dues
\nTotal Arrears
\n(5)
\n(6)
\n(1)
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nIn compliance of the provisions of section 88 of the Ordinance, you are hereby directed to make
\nsufficient provision for discharge of the current and anticipated liabilities, before the final winding up
\nof the company.
\nPlace:
\nDate:
\n33\/3113\/2017\/S-6.
\nName
\nDesignation:
\nReference No. >
\n\u00ce\u00a4\u00ce\u00bf
\nGSTIN
\nName
\nAddress.
\n66
\nFORM GST-DRC-25
\n(See Rule 161)
\nDemand Order No.:
\nReference number of recovery:
\nPeriod:
\nReference No. in Appeal or Revision or any other proceed<\/p>\n
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\nprosecution is instituted or contemplated
\nDetails of adjudication order\/Notice
\nReference Number
\nDate
\nTax
\nInterest
\nPenalty
\nFine, if any
\n6.
\nBrief facts of the case and particulars of the offence (s) charged:
\n7.
\nWhether this is the first offence under the Ordinance
\n8. If answer to 7 is in the negative, the details of previous cases
\n9.
\nWhether any proceedings for the same or any other offence are
\ncontemplated under any other law.
\n10. If answer to 9 is in the affirmative, the details thereof
\n(1)
\n(2)
\nDECLARATION
\nI shall pay the compounding amount, as may be fixed by the Commissioner.
\nI understand that I cannot claim, as a matter of right, that the offence committed by me under
\nthe Ordinance shall be compounded.
\nSignature of the applicant
\nName
\nReference No:
\nTo
\nGSTIN\/ID.
\nName..
\nAddress
\nARN
\n68
\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 exam<\/p>\n
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