Manipur Goods and Services Tax (Second Amendment) Rules, 2017
5\/10\/2017-FD(TAX) Dated:- 1-7-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
\nSECRETARIAT: FINANCE DEPARTMENT
\n(EXPENDITURE SECTION)
\nImphal, the 1st July, 2017
\nNo. 5\/10\/2017-FD(TAX).- In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:-
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\nDocument 1MANIPUR GAZETTE
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\nfanie od of 11-018 12EXTRAORDINARY
\nPUBLISHED BY AUTHORITY
\n70 bod o
\nNo. 247
\nImphal, Wednesday, August 30, 2017
\n(Bhadra 8, 1939)
\nGOVERNMENT OF MANIPUR
\nSECRETARIAT: FINANCE DEPARTMENT
\n(EXPENDITURE SECTION)
\nImphal, the 1st July, 2017
\nsamities\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n when the registered person pays = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e proper officer or the authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds or things, the Commissioner may dispose of such goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be uploaded = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n DRC-10 clearly indicating the goods to be sold and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll issue a certificate in FORM GST DRC-14 to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y in accordance = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n distraint, the proper officer shall investigate the claim or objection and may postpone the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t, the creditor from recovering the debt and the debtor from making = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nof the case may require. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ically by a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tructions = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2) On receipt of the application, the Commissioner shall call for a report from the concerned = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for “FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f Bank Account (to be auto populated from RC in case of registered taxpayer) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ure 1) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nValue = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mt = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nowledgment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt no as per application = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t of claimed\/admissible refund as shown above is withheld for the above mention = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y hand & seal this………… day of… (month) 20…. (year). Valid for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n resence of following witness(es): = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d by the proper officer duly authorized under the Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (b) Grounds = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erence to the show cause notice referred to above. As you have paid the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ods shall be again put up for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ho has failed to make payment of such amount; and\/or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n below for recovery of Rs……. and interest thereon and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from the said = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and other dues amounting to rupees = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n having account no. >, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n covery of enhanced\/reduced amount of Rs…………. stands = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n more than one category = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Manipur Goods and Services Tax (Second Amendment) Rules, 20175\/10\/2017-FD(TAX) Dated:- 1-7-2017 Manipur SGSTGST – StatesManipur SGSTManipur SGSTGOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 1st July, 2017 No. 5\/10\/2017-FD(TAX).- In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government … Continue reading “Manipur Goods and Services Tax (Second Amendment) Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9510","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9510","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=9510"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9510\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) in rule 96,
\n(a) in sub-rule (1), in clause (b), and
\n(b) in sub-rule (3), after the words, figures and letters “FORM GSTR 3\u201d, the
\nwords and figures “or FORM GSTR-38, as the case may be;” shall be inserted;
\nSfo: Hi
\n(iii) after rule 96, the following rule shall be inserted, namely:-
\n“96A. Refund of integrated tax paid on export of goods or services under bond or
\nLetter of Undertaking.-(1) Any registered person availing the option to supply goods
\nor services for export without payment of integrated tax shall furnish, prior to export,
\na bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional
\nCommissioner, binding himself to pay the tax due along with the interest specified
\nunder sub-section (I) of section 50 within a period of-
\n(a) fifteen days after the expiry of three months from the date of issue of the
\ninvoice 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
\nallowed<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe amount due.
\n(5) The Board, by way of notification, may specify the conditions and safeguards
\nunder which a Letter of Undertaking may be furnished in place of a bond.
\n(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-
\nrated supply of goods or services or both to a Special Economic Zone developer
\nor a Special Economic Zone unit without payment of integrated tax.”;
\n(iv) in rule 117, in sub-rule (1), after the words “the amount of input tax credit”, the
\nwords “of eligible duties and taxes, as defined in Explanation 2 to section 140,” shall
\nbe inserted;
\n(v) in rule 119, in the heading, for the word “agent”, the word 'job-worker” shall be
\nsubstituted;
\n3
\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
\nCommissioner has reasons to believe that a place of business or an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer may serve on the owner or the custodian of the goods, an order of prohibition in
\nFORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods
\nexcept with the previous permission of such officer.
\n(5) The officer seizing the goods, documents, books or things shall prepare an inventory of
\nsuch goods or documents or books or things containing, inter alia, description, quantity or
\nunit, make, mark or model, where applicable, and get it signed by the person from whom
\nsuch goods or documents or books or things are seized.
\n140. Bond and security for release of seized goods.-(1) The seized goods may be released on a
\nprovisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and
\nfurnishing of a security in the form of a bank guarantee equivalent to the amount of applicable
\ntax, interest and penalty payable.
\nExplanation.-For the purposes of the rules under the provisions of this Chapter, the
\n“applica<\/p>\n
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\nor things and the amount
\nrealized thereby shall be adjusted against the tax, interest, penalty,
\nor any other amount
\npayable in respect of such goods or things.
\nCHAPTER-XVIII DEMANDS AND RECOVERY
\n142. Notice and order for demand of amounts payable under the ACt.-(1) The proper officer shall
\nserve, along with the
\n(a) notice under sub-section (1) of section 73 or sub-section (I) of section 74 or sub-
\nsection (2) of section 76, a summary thereof electronically in
\nFORM GST DRC-01,
\n(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a
\nsummary thereof electronically in FORM GST DRC-02, specifying
\ntherein the details
\nout of the amount payable.
\n(2) Where, before the service of notice or statement, the person chargeable with tax makes
\npayment of the tax and interest in accordance with the provisions
\nof sub-section (5) of
\nsection 73 or, as the case may be, tax, interest and penalty in accordance
\nwith th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically in FORM GST
\nDRC-07, specifying therein the amount of tax, interest and penalty payable
\nby the person
\nchargeable with tax.
\n(6)
\nThe order referred to in sub-rule (5) shall be treated as the notice for recovery.
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\n(7) Any rectification of the order, in accordance with the provisions of section 161, shall be
\nmade by the proper officer in FORM GST DRC-08.
\n143. Recovery by deduction from any money owed.-Where any amount payable by a person (hereafter
\nreferred to in this rule as “the defaulter”) to the Government under any of the provisions of the
\nAct or the rules made thereunder is not paid, the proper officer may require, in FORM GST
\nDRC-09, a specified officer to deduct the amount from any money owing to such defaulter in
\naccordance with the provisions of clause (a) of sub-section (I) of section 79.
\nExplanation-For the purposes of th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe purpose of sale.
\n(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days
\nfrom the date of issue of the notice referred to in sub-rule (2):
\nProvided that where the goods are of perishable or hazardous nature or where the expenses
\nof keeping them in custody are likely to exceed their value, the proper officer may sell them
\nforthwith.
\n(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner
\nspecified by such officer, to make the bidders eligible to participate in the auction, which
\nmay be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to
\nmake 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
\nrequiring him to make the payment within a period of fifteen days from the date of auction.
\nOn payment of the full bid amount, the proper o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthird person clearly indicating the details of the liability so discharged.
\n146. Recovery through execution of a decree, etc.-Where any amount is payable to the defaulter in the
\nexecution of a decree of a civil court for the payment of money or for sale in the enforcement of
\na mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said
\ncourt and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of
\n1908), execute the attached decree, and credit the net proceeds for settlement of the amount
\nrecoverable.
\n147. Recovery by sale of movable or immovable property.-(1) The proper officer shall prepare a list of
\nmovable and immovable property belonging to the defaulter, estimate their value as per the prevalent
\nmarket price and issue an order of attachment or distraint and a notice for sale in FORM GST
\nDRC -16 prohibiting any transaction with regard to such movable and immovable prope<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwith the provisions of chapter XIV of the Act and the custody of the said property
\nshall either be taken by the proper officer himself or an officer authorised by him.
\n(4) The property attached or distrained shall be sold through auction, including e-auction, for
\nwhich a notice shall be issued in FORM GST DRC-17 clearly indicating the property to be
\nsold and the purpose of sale.
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\n(5) Notwithstanding anything contained in the provision of this Chapter, where the property to
\nbe sold is a negotiable instrument or a share in a corporation, the proper officer may,
\ninstead of selling it by public auction, sell such instrument or a share through a broker and
\nthe said broker shall deposit to the Government so much of the proceeds of such sale,
\nreduced by his commission, as may be required for the discharge of the amount <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsale for such time as he may deem fit.
\n(9) The person making the claim or objection must adduce evidence to show that on the date of
\nthe order issued under sub-rule (1) he had some interest in, or was in possession of, the
\nproperty in question under attachment or distraint.
\n(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in the
\nclaim or objection, such property was not, on the said date, in the possession of the defaulter
\nor of any other person on his behalf or that, being in the possession of the defaulter on the
\nsaid date, it was in his possession, not on his own account or as his own property, but on
\naccount of or in trust for any other person, or partly on his own account and partly on
\naccount of some other person, the proper officer shall make an order releasing the property,
\nwholly or to such extent as he thinks fit, from attachment or distraint<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nco-owner of the property, he shall be deemed to be the successful bidder.
\n(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the
\nproperty specified in sub-rule (12), shall be paid to the Government by the person to whom
\nthe title in such property is transferred.
\n(14) Where the defaulter pays the amount under recovery, including any expenses incurred on
\nthe process of recovery, before the issue of the notice under sub-rule (4), the proper officer
\nshall cancel the process of auction and release the goods.
\n(15) The proper officer shall cancel the process and proceed for re-auction where no bid is
\nreceived or the auction is considered to be non-competitive due to lack of adequate
\nparticipation or due to low bids.
\n148. Prohibition against bidding or purchase by officer.-No officer or other person having any duty to
\nperform in connection with any sale under the provisions of this Chapter shall, either directly or
\nindirectly, bid for, acquire or atte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npayment thereof until the receipt of a further order from the proper officer;
\n(b) in the case of a share, the person in whose name the share may be standing from transferring
\nthe same or receiving any dividend thereon;
\n(c) in the case of any other movable property, the person in possession of the same from giving
\nit to the defaulter.
\n(2) A copy of such order shall be affixed on some conspicuous part of the office of the proper
\nofficer, and another copy shall be sent, in the case of debt, to the debtor, and in the case of
\nshares, to the registered address of the corporation and in the case of other movable property,
\nto the person in possession of the same.
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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
\nproper officer, and such payment shall be deemed as paid to the defaulter.
\n152. Attachment of property in custody of courts or Public<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) The other partners shall be at liberty at any time to redeem the interest charged or, in the
\nI case of a sale being directed. to purchase the same.
\n154. Disposal of proceeds of sale of goods and movable or immovable property.-The amounts so
\nrealised from the sale of goods, movable or immovable property, for the recovery of dues from a
\ndefaulter shall,-
\n(a) first, be appropriated against the administrative cost of the recovery process:
\n(b) next, be appropriated against the amount to be recovered;
\n(c) next, be appropriated against any other amount due from the defaulter under the Act or the
\nIntegrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services
\nTax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made
\nthereunder; and
\n(d) any balance, be paid to the defaulter.
\n155. Recovery through land revenue authority.-Where an amount is to be recovered in accordance
\nwith the provisions of clause (e) of sub-section<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntaxable person, in FORM GST DRC-20, seeking extension of time for the payment of taxes or
\nany amount due under the Act or for allowing payment of such taxes or amount in instalments
\nin
\naccordance with the provisions of section 80, the Commissioner shall call for a report
\nfrom the
\njurisdictional officer about the financial ability of the taxable person to pay the said amount.
\n(2) Upon consideration of the request of the taxable person and the report of the jurisdictional
\nofficer, the Commissioner may issue an order in FORM GST DRC-21 allowing the taxable
\nperson further time to make payment and\/or to pay the amount in such monthly instalments,
\nnot exceeding twenty-four, as he may deem fit.
\n(3) The facility referred to in sub-rule (2) shall not be allowed where-
\n(a) the taxable person has already defaulted on the payment of any amount under the Act
\nor the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods
\nand Services Tax Act, 2017 or any of the State G<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfrom the Commissioner to that effect.
\n(3) Where the property attached is of perishable or hazardous nature, and if the taxable person
\npays an amount equivalent to the market price of such property or the amount that
\nis
\nor
\nmay become payable by the taxable person, whichever is lower, then such property shall
\nbe
\nreleased forthwith, by an order in FORM GST DRC-23, on proof of payment.
\n(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of the
\nsaid property of perishable or hazardous nature, the Commissioner may dispose
\nof such
\nproperty and the amount realized thereby shall be adjusted against the tax, interest, penalty,
\nfee or any other amount payable by the taxable person.
\n(5) Any person whose property is attached may, within seven days of the attachment under
\nsub-rule (1), file an objection to the effect that the property attached was or is not liable
\nto
\nattachment, and the Commissioner may, after affording an opportunity of being h<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nofficer with reference to the particulars furnished in the application, or any other information,
\nwhich may be considered relevant for the examination of such application.
\n(3) The Commissioner, after taking into account the contents of the said application, may, by
\norder in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the
\nproceedings before him and has made full and true disclosure of facts relating to the case,
\nallow the application indicating the compounding amount and grant him immunity from
\nprosecution or reject such application within ninety days of the receipt of the application.
\n(4) The application shall not be decided under sub-rule (3) without affording an opportunity of
\nbeing 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
\nhave been paid in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM GST-RFD-06, FORM GST-RFD-07 and FORM GST-RFD-10”, the following FORMS
\nshall respectively be substituted, namely:-
\nmed forbocke
\n“FORM GST-RFD-01, FORM GST-RFD-02, FORM GST-RFD-04, FORM GST-RFD-05,
\nFORM GST-RFD-06, FORM GST-RFD-07, FORM GST-RFD-10 and FORM GST-RFD-11”
\n12
\nFORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\nSelect: Registered\/Casual\/ Unregistered\/Non-resident taxable person
\n1. GSTIN\/Temporary ID:
\n2. Legal Name:
\n3. Trade Name, if any:
\n4. Address:
\n5. Tax Period:
\nFrom
\nTo
\n6. Amount of Refund Claimed:
\nAct
\n\u00d0\u00a2\u00d0\u00b0\u00d1\u2026 Interest
\nPenalty
\nFees Others
\nTotal
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n7. Grounds of Refund Claim: (select from the drop down):
\n\u00d0\u00ba\u00d0\u00be\u00d0\u00bd
\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\/ a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\na. Bank Account Number
\nb. Name of the Bank
\nC.
\nBank Account Type
\nd.
\nName of account holder
\ne.
\nAddress of Bank Branch
\nf.
\nIFSC
\n&
\nMICR
\n9. Whether Self-Declaration filed by Applicant u\/s 54(4), if applicable Yes
\nDECLARATION
\nI hereby declare that the goods exported are not subject to any export duty. I also
\ndeclare that I have not availed any drawback on goods or services or both and that I have
\nnot claimed refund of the integrated tax paid on supplies in respect of which refund is
\nclaimed.
\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION
\nI hereby declare that the refund of ITC claimed in the application does not include
\nITC availed on goods or services used for making nil rated or fully exempt supplies.
\nSignature
\nName-
\nDesignation \/ Status
\nNo
\n\u00e3\u2026\u0081
\n14
\nDECLARATION
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone
\ndeveloper has not availed of the input tax credit of the tax paid by th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of proviso to section 54(3)]
\nNo.
\nInvoice details
\nDate
\nRate
\nValue
\nTaxable
\nvalue
\nAmount
\nPlace of Supply
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n(Name of State)
\n2
\n3
\n4
\nS
\n10
\n11
\nPart A: Outward Supplies
\n(GSTR- I: Table 4 and 5)
\nGSTIN\/UIN
\nPart B: Inward Supplies
\nIGSTR 2: Table 3 (Matched Invoices)]
\nGSTIN
\nInvoice details
\nRate
\nTaxable
\nvalue
\nAmount of Tax
\nPlace of
\nsupply
\nWhether input or input
\nAmount of ITC available
\nservice\/Capital goods
\nof
\nsupplier
\n(Name
\nNo
\nDate Value
\nIntegrated
\nCentral
\nState\/
\nCESS of State)
\n(incl plant and
\nmachinery)\/ Ineligible for
\nITC
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/ Cess
\nUT Tax
\ntax
\nUT
\nTax
\nTax
\nI
\n2
\n3
\n4
\nS
\n6
\n7
\n8
\n9
\n10
\nII
\n12
\n13
\n15
\n16
\nNote-The data shall be auto-populated from GSTR-I and GSTR-2
\nRefund Type: Exports of services with payment of tax
\n(GSTR-1: Table 6A and Table 9)
\n16
\nStatement-2
\n1.
\nGSTIN
\nInvoice details
\nIntegrated Tax
\nBRC\/FIRC
\nAmended
\nDebit Note
\nCredit Note
\nValue
\nIntegrated
\nIntegrat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated
\nIntegrated Tax \/
\nNet Integrated
\nTax
\n(Integrated
\nTax\/
\nAmended
\n= (10\/9)+11
\nTax)
\nAmended
\n(If any)
\n-12
\n(If Any)
\n(If any)
\nNo.
\nDate
\nValue
\nNo
\nDate
\nRate
\nTaxable
\nAmt.
\nAmt.
\nAmt.
\nAmt.
\nAmt.
\nValue
\n2
\n3
\n4
\n5
\n6
\n8
\n9
\n10
\n11
\n12
\n13
\n6B: Supplies made to SEZ\/ SEZ developer
\n(GSTR-5: Table 5 and Table 8)
\nGSTIN\/
\nInvoice details
\nRate
\nUIN
\nNo.
\nDate Value
\nTaxable
\nvalue
\nIntegrated
\nAmount
\nCentral
\nPlace of Amended
\nState\/ Cess
\nSupply
\nValue
\nTax
\nTax
\nUT
\n(Name
\n(Integrated
\nTax
\nof State)
\nTax)
\nDebit Note
\nIntegrated
\nTax\/
\nAmended
\nCredit Note
\nIntegrated
\nTax\/
\nAmended
\nNet Integrated
\nTax
\n=(12\/7)+13
\n-14
\n(If Any)
\n2
\n3
\n5
\n7
\n8
\n9
\n10
\n11
\n12
\n(If any)
\n13
\n(If any)
\n14
\n15
\n(GSTR-2: Table 3 and Table 6)
\n19
\nStatement 5
\nRecipient of Deemed exports etc.
\nGSTI
\nInvoice details Rat Taxa
\nAmount of Tax
\nPlac Whether
\nAmount of ITC available
\nAmend
\nDebit
\nCredit
\nNet
\nN
\n\u00d1\u0081 ble
\ne of
\ninput or
\ned
\nNote
\nNote
\nITC
\nvalue
\nsupp
\ninput
\nValue
\nIntegrat
\nof
\nly
\nservice\/
\nITC
\nITC
\ned Tax
\nsuppli
\nCapital
\n(ITC Integrat
\nIntegrat
\ner
\n(Na
\nme
\ngoods
\nIntegrated Tax
\ned Tax
\n(<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAmtof recipient)
\nValue
\n2 3 4
\nS
\n0
\n6
\n10
\n=
\n11
\n12
\n13
\n14
\n15
\n21
\n21
\nStatement 7:
\nRefund Type: Excess payment of tax, if any in case of Last Return filed.
\nRefund on account excess payment of tax
\n(In case of taxpayer who filed last return GSTR-3-table 12)
\nSr. No. Tax period Reference no. of return Date of filing return
\n1
\n2
\n3
\n4
\nTax Payable
\nIntegrated Tax Central Tax State\/ UTTax Cess
\n5
\n6
\n7
\n22
\nAnnexure-2
\nCertificate
\nThis is to certify that in respect of the refund amounting to INR >. (in words) claimed by M\/s
\n(Applicant's Name) GSTIN\/ Temporary ID for the tax period , the incidence of tax and
\ninterest, has not been passed on to any other person. This certificate is based on the examination of the Books of
\nAccounts, and other relevant records and Returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis Certificate is not required to be furnished by the applicant, claiming refund under clause (<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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)
\nCentre
\nFiled by
\nState\/
\nUnion Territory:
\nTax Period
\nDate and Time of Filing
\nReason for Refund
\nAmount of Refund Claimed:
\nCentral Tax
\nState \/UT tax
\nIntegrated Tax
\nCess
\nTotal
\nRefund Application Details
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nNote 1 The status of the application can be viewed by entering ARN through Track Application
\nStatus” on the GST System Portal.
\nNote 2: It is a system generated acknowledgement and does not require any signature.
\nSanction Order No:
\nTo
\n(GSTIN)
\n(Name)
\n(Address)
\n24
\nFORM-GST-RFD-04
\n[See rule 91(2)]
\nProvisional Refund Order
\nDate:
\nRefund Application Reference No. (ARN) ………… Dated………..
\nAcknowledgement No…………. Dated……….
\nSir\/Madam,
\nWith reference to your above mentioned application for refund, the following<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName of the Bank
\nName and Address of the Bank\/branch
\nDate:
\nPlace:
\niii.
\nIFSC
\niv.
\nMICR
\nV.
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nOrder No.:
\nTo
\n(GSTIN\/UIN\/Temporary ID)
\n(Name)
\n(Address)
\nShow cause notice No. (If applicable)
\nAcknowledgement No..
\n26
\nFORM-GST-RFD-06
\n[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
\nDated
\nDate:
\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
\nT
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState\/ UT tax
\nCess
\nT
\nFOTotal
\nT
\nPFO Total
\nT
\nFO Total TIPFO
\nTotal
\n1. Amount of refund\/interest”
\nA
\n27
\n27
\nclaimed
\n2. Refund sanctioned on provisional
\nbasis (Order No….date) (if
\napplicable)
\n3. Refund amount inadmissi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOr
\n*2. I hereby credit an amount of INR
\n*3. I hereby reject an amount of INR
\n*Strike-out whichever is not applicable
\nto Consumer Welfare Fund under sub-section (…) of Section (…) of the Act..
\nto M\/s
\nhaving GSTIN
\nunder sub-section (…) of Section (…) of the Act.
\nDate
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nW
\nReference No.
\nTo
\n28
\nFORM-GST-RFD-07
\n[See rule 92(1), 92(2) & 96(6)]
\n(GSTIN\/UIN\/Temp.ID No.)
\n(Name)
\n(Address)
\nAcknowledgement No.
\nDate: ..
\nOrder for Complete adjustment of sanctioned Refund
\nPart-A
\nSir\/Madam,
\nWith reference to your refund application as referred above and further furnishing of information\/ filing of
\ndocuments against the amount of refund sanctioned to you has been completely adjusted against outstanding
\ndemands as per details below:
\nRefund Calculation
\nIntegrated
\nTax
\nCentral
\nTax
\nState\/ UT
\nTax
\nCess
\nAmount of Refund claimed
\ni.
\nii.
\nNet Refund Sanctioned on Provisional Basis
\n(Order No…date)
\nRefund
\namount inadmissible rejected
\niv.
\n>
\nRefund a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreasons. This order is issued as per provisions under sub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\n30
\nFORM GST RFD-10
\n[See rule 95(1)]
\nApplication for Refund by any specialized agency of UN or any Multilateral Financial Institution and
\nOrganization, Consulate or Embassy of foreign countries, etc.
\n1. UIN
\n2. Name
\n3. Address
\n4. Tax Period (Quarter)
\n5. Amount of Refund Claim
\nFrom To
\n:
\nAmount
\nCentral Tax
\nState \/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n6. Details of Bank Account:
\na. Bank Account Number
\nb. Bank Account Type
\nC.
\nName of the Bank
\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
\nas an authorised representative of
\nTherefore,
\nin exercise of the powers conferred upon me under sub-section (1) of section 67 of the
\nAct, authorize and require y<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n…….day(s).
\nSeal
\nPlace
\nSignature, Name and designation of the
\nissuing authority
\nName, Designation & Signature of the Inspection Officer\/s
\n(i)
\n(ii)
\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
\nat : AM\/PM in the following premise(s):
\n67 was conducted 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
\nduring the inspection\/search, I have reasons to believe that certaingoods liable to confiscation
\nand\/or documents and\/or books and\/or things useful for or relevant to proceedings under this
\nAct are secreted in place(s) mentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of
\nsection 67, I hereby seize the following goods<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. >
\n2. >
\nand on scrutiny of the books of accounts, registers, documents\/ papers and goods found
\nduring the inspection\/search, I have reasons to believe that certain goods liable to
\nconfiscation and\/or documents and\/or books and\/or things useful for or relevant
\nto
\nproceedings under this Act are secreted in place(s) mentioned above.
\nTherefore, in exercise of the powers conferred upon me under sub-section (2) of section 67, 1
\nhereby order that you shall not\/shall not cause to remove, part with, or otherwise deal with
\nthe goods except without the previous permission of the undersigned:
\nSr.
\nNo
\nDescription
\nof goods
\nQuantity or units
\nMake\/mark or
\nRemarks
\nmodel
\n1
\n2
\n3
\nPlace:
\nDate:
\nName and Designation of the Officer
\nSignature of the Witnesses
\n2.
\nTo:
\n>
\nName and address
\n39
\nSignature
\nTO
\n40
\nFORM GST INS-04
\nBOND FOR RELEASE OF GOODS SEIZED
\n[See rule 140(1)]
\n………………..of…………………hereinafter called “obligor(s)” am held andfirmly bound to the
\nPr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAnd if all taxes, interest, penalty, fineand other lawful chargesdemanded by the proper officer
\nare duly paid within ten days ofthe 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 thiscondition, the
\nsame shall be in full force:
\nAND the President\/Governor shall, at his option, be competent to make good all thelosses
\nand damages from the amount of the security deposit or by endorsinghis rights under the
\nabove-written bond or both;
\nIN THE WITNESS THEREOF these presents have been signed the dayhereinbefore written
\nby the obligor(s).
\nDate:
\nSignature(s) of obligor(s).
\n41
\nPlace:
\nWitnesses SMART a boo
\n(1) Name and Address
\n(2) Name and Address
\nDate
\nPlace
\nAccepted
\nby
\n…….(month)….
\nme
\n…(year)..
\nofficer)for and on behalf of the President \/Governor.
\nthis
\n..day
\nof
\n(designation of
\n(Signature of the Officer)
\n42
\nFORM G<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(c) Tax and other dues
\n(Amount in Rs.)
\nSr.
\nTax
\nAct
\nPlace of
\nTax\/
\nOthers
\nTotal
\nNo.
\nPeriod
\nsupply
\nCess
\n(name of
\nState)
\n1
\n2
\n3
\n4
\nTotal 7
\nReference No:
\nTo
\n44
\n10 FORM GST DRC -02
\n[See rule 142(1)(b)]
\nGSTIN\/ID
\nName
\nAddress
\nSCN Ref. No.
\nStatement Ref. No.
\nDate-
\nDate-
\nSection \/sub-section under which statement is being issued –
\nSummary of Statement
\n(a) Brief facts of the casemat
\n(b) Grounds
\n(c) Tax and other dues
\nDate:
\n(Amount in Rs.)
\nSr.
\nNo.
\nTax
\nPeriod
\nAct
\nPlace of
\nsupply
\nTax\/
\nOthers
\nTotal
\nCess
\n(name of
\nI
\nState)
\n5
\n2347
\n45
\nFORM GST DRC-03
\n[See rule 142(2) & 142 (3)]
\nIntimation of payment made voluntarily or made against the show cause notice (SCN)
\nor statement
\nGSTIN
\n2.
\nName
\n3.
\nCause of payment
\n>
\nAudit, investigation, voluntary, SCN, others
\n(specify)
\nSection under which voluntary payment >
\nis made
\n5.
\nDetails of show cause notice, if
\nissue
\npayment is made within 30 days of its
\nFinancial Year
\nReference No.
\nDate of issue
\nDetails of payment made including interest and penalty, if applic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\namount of tax and other dues mentioned in the notice along with applicable interest and
\npenalty in accordance with the provisions of section, the proceedings initiated vide the
\nsaid notice are hereby concluded.
\nCopy to
\nSignature
\nName
\nDesignation
\n1. GSTIN
\n2. Name
\n3. Details of Show Cause
\nNotice
\n4. Financial Year
\n5. Reply
\n>
\n6. Documents uploaded
\n>
\n48
\nFORM GST DRC – 06
\n[See rule 142(4)]
\nReply to the Show Cause Notice
\nReference Date of issue
\nNo.
\n7. Option for personal hearing
\nYes
\nNo
\n8. Verification-
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
\nbest 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.
\n49
\nFORM GST DRC – 07
\n[See rule 142(5)]
\nSummary of the order
\n(b) Order date
\n(c) Tax period –
\n2. Issues involved ->
\nclassification, valuation, rate of t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Amount in Rs.)
\nPlace of supply
\nAct
\nTax\/ Cess
\nInterest
\nPenalty
\n1 2 3 4 5 6 7 8
\nThe aforesaid order is rectified in exercise of the powers conferred under section 161 as
\nunder:
\nTo
\nCopy to
\n>
\n(GSTIN\/ID)
\n-Name
\n(Address)
\nTo
\nParticulars of defaulter –
\nGSTIN-
\nName –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\n51
\nFORM GST DRC – 09
\n[See rule 143]
\nDate:
\nDate:
\nOrder for recovery through specified officer under section 79
\nWhereas a sum of Rs. >> on account of tax, cess, interest and penalty is payable
\nunder the provisions of the > Act by the aforesaid
\nperson who has failed to make payment of
\nsuch amount. The details of arrears are given in
\nthe table below:
\n(Amount in Rs.)
\nAct
\nTax\/Cess Interest Penalty
\nOthers
\nTotal
\n2
\n3
\n4
\n5
\n6
\nIntegrated tax
\nCentral tax
\nState\/UT tax
\nCess
\nTotal
\n>
\nYou are, hereby, required under the provisions of section 79 of the > Actto recover
\nthe amount due from the >as mentioned
\nabove.
\nSignature
\nName
\nDesignation
\nPlace:
\nDate:
\n52
\nFORM GST DRC-10
\n[See rule 144(2)]
\nNotice<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nauction and resold.
\nPlace:
\nDate:
\nSchedule
\nSerial No.
\nDescription of goods
\nQuantity
\n2
\n3
\nSignature
\nName
\nDesignation
\nTo,
\n53
\nFORM GST DRC-11
\n[See rule 144(5) & 147(12)]
\nNotice to successful bidder
\nAliny Linadig
\nPlease refer to Public Auction Reference no.
\ndated
\nOn the basis
\nof auction conducted on
\nyou have been found to be a successful bidder in the
\ninstant case.
\nYou are hereby, required to make payment of Rs.
\nfrom the date of auction.
\nwithin a period of 15 days
\nThe possession of the goods shall be transferred to you after you have made the full payment
\nof the bid amount.
\nPlace:
\nDate:
\nSignature
\nName
\nDesignation
\n54
\nFORM GST DRC-12
\n[See rule 144(5) & 147(12)
\nSale Certificate
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\nThis is to certify that the following goods:
\nSr. No.
\n1
\nDate:
\nDate:
\nSchedule (Movable Goods)
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immovable Goods)
\nBuilding
\nNo.\/
\nFloor
\nNo.
\nName of
\nFlat No.
\nthe
\nPremises
\nStree
\n\/Building t
\nRoad Localit D<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIt is observed that a sum of rupees is due or may become due to the said taxable
\nperson from you; or
\nIt is observed that you hold or are likely to hold a sum of rupees – for or on account of
\nthe said person.
\nYou are hereby directed to pay a sum of rupees to the Government forthwith or upon
\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 made by you in compliance of this notice will be deemed under
\nsection 79 of the Act 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
\nsufficient discharge of your liability to such person to the extent of the amount specified in
\nthe certificate.
\nAlso, please note that if you discharge any liability to the said taxable person after receipt of
\nthis notice, you will be personally liabl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nDate:
\nOpt
\nSignature
\nName
\nDesignation
\nWi
\n14
\n57
\nFORM GST DRC-15
\n[See rule 146]
\nAPPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A
\nDECREE
\nThe Magistrate\/Judge of the Court of
\nDemand order no.:
\nDate:
\nPeriod
\nSar Ma'am,
\n….(name of defaulter) in Suit No.
\nto inform youthat as per the decree obtained in your Court on the day of
\n20. by.
\nsum of rupees
\nable to pay a sum of rupees
\nis payable to the said person. However, the said person is
\nunder the provisions of the> Act vide order number
\nYou are requested to execute the decree and credit the net proceeds for settlement of the
\nanding recoverable amount as mentioned above.
\nProper Officer\/ Specified Officer
\nTo b
\nGSTIN
\nName –
\nAddress –
\nDemand order no.:
\nReference no. of recovery:
\nPeriod:
\n58
\nFORM GST DRC-16
\n[See rule 147(1) & 151(1)]
\nDate:
\nDate:
\nNotice for attachment and sale of immovable\/movable goods\/shares under section 79
\nWhereas you have failed to pay the amount of Rs………….. being the arrears of
\ntax
\n\/
\ncess\/interest<\/p>\n
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\nadmissible expenditure incurred on the recovery process in accordance with the provisions of
\nsection 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 Schedule against cach lot.
\non…..
\nIn the absence of any order of postponement, the auction will be held
\n…(date) at……..
\n….A.M\/P.M. In the event the entire
\namount due 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
\nauction and resold.
\nSchedule (Movable)
\nSr. No.
\n1
\nDescription of goods
\n2
\nQuantity
\n3
\nSchedule (Immov<\/p>\n
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\n63
\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
\n>>>is recoverable from > holding
\nA sum of Rs. > on account of tax, interest and penalty payable under the
\nprovisions of the Act.
\nYou are requestedto kindly recover such
\namount in accordance with the provisions of clause
\n(f) of sub-section (1) of section 79 of the
\nAct 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
\n64
\nFORM GST DRC-20
\n[See rule 158(1)]
\nApplication for Deferred Payment\/ Payment in Instalments
\n1. Name of the taxable person-
\n2. GSTIN –
\n3. Period
\nIn accordance with the provisions of section 80 of the Act, I request you to allow me
\nextension of time upto for payment of tan other dues or to allow me to pay such
\ntax\/other dues ininstalment<\/p>\n
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\n– in monthly instalments.
\nOR
\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
\nReference No.:
\nTo
\nName
\nAddress
\n66
\nFORM GST DRC-22
\n[See rule 159(1)]
\nDate:
\n(Bank\/ Post Office\/Financial Institution\/Immovable property registering authority)
\nis
\nProvisional attachment of property under section83
\nIt is to inform that M\/s
\n– (name) having principal place of business at
\n-(address) bearing registration number as
\n (GSTIN\/ID), PAN
\na registered taxable person under the > Act. Proceedingshave been launched
\nagainst the aforesaid taxable person under section > of the said Act to determine the
\ntax or any other amount due from the said person. As per information available with the
\ndep<\/p>\n
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\nattached vide above referred
\norder, to safeguard the interest of revenue in the proceedings
\nlaunched against the person.
\nNow, there is no such proceedings pending against the defaulting
\nperson which warrants the
\nattachment of the said accounts. Therefore, the said account
\nmay now be restored to the
\nperson concerned.
\nor
\nPlease refer to the attachment of property > attached vide above referred
\norder to safeguard the interest of revenue in the proceedings
\nlaunched against the person.
\nNow, there is no such proceedings pending against the defaulting
\nperson which warrants the
\nattachment of the said property. Therefore, the said property
\nmay be restored to the person
\nconcerned.
\nCopy to –
\nSignature
\nName
\nDesignation
\nTo
\nThe Liquidator\/Receiver,
\nName of the taxable person:
\nGSTIN:
\nDemand order no.:
\nDate:
\n68
\nFORMGST DRC-24
\n[See rule 1.60]
\nPeriod:
\nIntimation to Liquidator for recovery of amount
\nThis has reference to your letter >, giving intimation of your
\nappointment a<\/p>\n
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\ncontinued from the stage at which the recovery proceedings stood immediately before
\ndisposal of appeal or revision. The revised amount of demand after giving
\neffect of appeal
\n\/
\nrevision is given below:
\nFinancial year.
\nAct
\n1
\nCentral tax
\nState\/UT tax
\nIntegrated tax
\nCess
\nPlace:
\nDate:
\nDesignation
\nTax
\nInterest
\nPenalty
\nOther Dues
\n(Amount in Rs.)
\nTotal Arrears
\n3
\n4
\n5
\n6
\nSignature
\nName
\n70
\nFORM GST CPD-01
\n[See rule 162(1)]
\nApplication for Compounding of Offence
\nGSTIN\/Temporary ID
\nAddress
\n1.
\n2.
\nName of the applicant
\n3.
\n4.
\n5.
\nThe violation of provisions of the Act for which
\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)
\ncharged:
\n7.
\nWhether this is the first offence under the Act
\n8.
\nIf answer to 7 is in the negative, the details of previous
\ncases
\n9.
\nWhether any proceedings for the same or an<\/p>\n
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\nspecified in Column (2), the compounding amount shall be the amount specified
\nin column
\n(3), which is the maximum of the amounts specified against the categories
\nin which the
\noffence sought to be compounded can be categorized,
\nYou are hereby directed to pay the aforesaid compounding amount by (date) and on
\npayment of the compounding amount, you will be granted immunity from prosecution
\nfor
\nthe
\noffences listed in column (2) of the aforesaid table.
\nor
\nbur application is hereby rejected.
\nSignature
\nName
\nDesignation
\n12
\n72
\nVivek Kumar Dewangan
\nCommissioner (Finance)
\nGovernment of Manipur
\nNote:- The principal rules were published in the Gazette of Manipur, Extraordinary, No. 109
\n(i) vide notification No. 5\/10\/2017-FD(TAX
\n), dated the 22nd June, 2017, and Gazette of
\nManipur, Extraordinary, No.
\n131 (ii) First amended vide notification No. 5\/10\/2017-
\nFD(TAX), dated the 29th June, 2017
\nPrinted at the Directorate of Printing & Stationery, Government of Manipur\/310-C\/3<\/p>\n
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